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District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-857.09a: Tax abatements for new residential developments — Notice and appeal rights.

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Where this section sits in the code
  1. Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  2. Chapter 8. Real Property Assessment and Tax.
  3. Subchapter II. Authority and Procedure to Establish Real Property Tax Rates.

Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 [47-857.01] through 47-857.10 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2 [§ 2-1801.01 et seq.], and the rules thereunder.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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