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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-3. REAL PROPERTY TAXES |
Section 9-303. TAX RATE AND BURDEN STUDIES
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303.1On or before June 30th of each year, the Mayor shall compile and publish studies based on the best information available regarding the relative amount of tax burden for all major taxes compared with those in surrounding jurisdictions in the Washington Metropolitan Area and other cities of comparable size.
303.2For the purpose of this chapter, the terms "vicinity of the District" and "Washington Metropolitan Area" mean Prince Georges and Montgomery Counties in the State of Maryland; Arlington and Fairfax Counties in the Commonwealth of Virginia; and the cities of Alexandria and Fairfax in the Commonwealth of Virginia.
303.3For the purposes of this chapter, the term "cities of comparable size" means at least the thirty (30) largest cities in the United States as listed in the United States Bureau of the Census population studies.
303.4Major taxes for purposes of tax burden studies of individuals shall include, but not necessarily be limited to, individual income taxes, real property taxes, sales taxes, and motor vehicle taxes.
303.5The tax impact study on businesses shall be an annual study which shall present business tax rate comparisons. Major taxes for purposes of comparing tax rates on businesses shall include, but not necessarily be limited to, real property taxes, business income taxes, personal property taxes, and major excise taxes.
303.6For purposes of § 413 of the Act, with respect to exempt property, major classes of property shall mean, at least the following classes:
(a) Properties owned by the United States government;
(b) Properties owned by the District government; and
(c) All exempt properties other than properties owned by the United States government or the District of Columbia government.
303.7For purposes of § 413 of the Act, with respect to taxable properties, major classes of property shall mean at least the following classes:
(a) Residential real property; and
(b) Commercial real property.
303.8Residential property shall include the following:
(a) Vacant land zoned for residential use;
(b) Residential garages; and
(c) All improved property used primarily for residential dwelling purposes, including detached dwellings, semi-detached dwellings, row dwellings, flats, residential condominiums, cooperatives, and apartments.
303.9Commercial property shall include all taxable real property other than residential property.