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

D.C. Code § 47-858.02: Tax abatements for homeowners in enterprise zones — Requirements for tax abatement.

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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.

In order for a property to be eligible for a tax abatement under § 47-858.03 or § 47-858.04, an owner must:

(1)

Submit an application to the Mayor requesting certification of the property and rehabilitation as eligible for the tax abatement; and

(2)

Receive the Mayor’s certification of the application and the tax abatement.

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

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