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 D.C. Municipal Regulations (Last Updated: September 13, 2017)
 Title 9. TAXATION AND ASSESSMENTS
 Chapter 9-3. REAL PROPERTY TAXES

  Section 9-324. ANNUAL REPORT ON EXEMPT REAL PROPERTY OR EXEMPT INTEREST IN OR USE OF REAL PROPERTY  

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    324.1Each owner of real property exempt from taxation, except the United States government, the District government, and foreign governments, shall submit to the Deputy Chief Financial Officer a report on or before April 1st of each year stating under oath the purpose(s) for which the exempt property has been used during the preceding calendar year.

     

    324.2Annually, on or before March 1st, a notice of the reporting requirement, together with the report form prescribed by the Deputy Chief Financial Officer, shall be mailed to an owner of exempt property.

     

    324.3[Repealed]

     

    324.4Failure of the owner to receive the notice or report form shall not relieve the owner from compliance with the requirements of § 324.1.

     

    324.5For good cause shown, the Deputy Chief Financial Officer may extend the time for filing an annual report of an exempt organization for a period not to exceed thirty (30) days after April 1st; Provided, that the request for extension must have been filed prior to April 1st.

     

    324.6Annual reports will be reviewed each year to determine continued eligibility for exemption.

     

    324.7The Deputy Chief Financial Officer may require the furnishing of additional information and may conduct a physical inspection of the property, at his or her discretion.

     

    324.8After reviewing the annual report, the Deputy Chief Financial Officer shall determine whether a real property (or interest or use for purposes of § 322.8) remains eligible for the exemption. If the real property (or interest or use for purposes of § 322.8) does not remain eligible for the exemption, the exemption shall be terminated effective April 1st of the year of filing; provided that this subsection shall not preclude the Deputy Chief Financial Officer from terminating the exemption at an earlier date under § 322.6.

     

    324.9[Repealed]

     

source

Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCRR §§136, 138, and 140; as amended by Final Rulemaking published at 48 DCR 11705 (December 28, 2001).