Section 9-330. INCOME AND EXPENSE REPORTING BY OWNERS OF INCOME-PRODUCING PROPERTY

 

330.1The provisions of §§ 330-339 implement the "District of Columbia Real Property Tax Revision Act of 1974," as amended by § 5 of the "Residential Property Tax Relief Act of 1977" (D.C. Law 2-45; D.C. Code § 47-821), and are issued under the authority of § 422(d) of that Act and Mayor's Order 78-168 (August 28, 1978).

 

330.2The provisions of §§ 330-339 supersede any previous requirements and rules regarding the filing of an income-expense form for income-producing properties for the 1978 reporting period and the imposition of a ten percent (10%) penalty for failure to file such a form under those requirements and rules. In addition, these rules are effective for subsequent reporting years until and unless superseded.

 

330.3For the purposes of §§ 330-339, the term "actual gross income" means the following:

 

(a) In the case of an affected taxpayer's reporting on a cash basis, all of the income actually collected during the reporting period from rentals, parking, and miscellaneous sources, but not to include advance or security deposits, tenant reimbursements for capital improvements or reimbursements for casualty losses; and

 

(b) In the case of an affected taxpayer's reporting on an accrual basis, all of the income actually accrued, during the reporting period, from rentals, parking, and miscellaneous sources, but not to include advance or security deposits, tenant reimbursements for capital improvements or reimbursements for casualty losses.

 

330.4An affected taxpayer under §§ 330-339 is the owner (or owners) of income-producing property or properties in the District who is (are) required to file an income-expense form under the Act and in accordance with the provisions of this chapter.

 

330.5Separate income-expense forms for separate income-producing properties are required, unless otherwise directed by the Office.

 

330.6In the following instances, there shall be added to the real property tax levied for the next ensuing tax year a penalty in the amount of ten percent (10%) of the tax:

 

(a) If an income-expense form is not delivered to the Office on or before April 15th of the year in which the forms are mailed to affected taxpayers;

 

(b) If any income-expense statement is timely delivered on or before April 15th, but is either inaccurate or incomplete and, after written notice from the Deputy Chief Financial Officer and in the opinion of the Deputy Chief Financial Officer, remains inaccurate or incomplete; or

 

(c) If an income and expense statement is delivered after the time extended by the Deputy Chief Financial Officer.

 

330.7For the purposes of §§ 330-339, the word "delivered" also includes a timely postmark if mailed.

 

330.8Unless the postmark is illegible, no proof of a different postmark shall be accepted other than a registered or certified mail receipt or an affidavit from the proper postal representative. If the postmark is illegible, an affected taxpayer must submit a duly notarized affidavit which indicates a timely postmark.

 

330.9In computing any period of time prescribed or allowed in §§ 330-339, the day of the act from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included, unless it is a Saturday, Sunday or a legal holiday, in which case the period shall run until the end of the next day which is not a Saturday, Sunday, or legal holiday.

 

330.10The Office shall notify in writing affected taxpayers of the application of the ten percent (10%) penalty described in this section through the first-half or second-half real property tax bill or by any other method which it consider appropriate.

 

330.11The Office may apply the ten percent (10%) penalty provided for in these rules and regulations to either the first-half or second-half real property tax bill of the affected taxpayer's next ensuing tax year, or through a separate billing within that tax year.

 

330.12Any information, form or documents required by §§ 330-339 to be submitted (postmarked) by a specified time may be hand-delivered (in place of mailing) to the Customer Service Center, Office of Tax and Revenue, 941 North Capitol Street, N.E., 1st floor, Washington, D.C. 20002, on or before the close of business (5:00 p.m.) on the specified date.

 

source

Final Rulemaking published at 25 DCR 10919 (June 22, 1979), 16 DCRR §101; as amended by Final Rulemaking published at 56 DCR 1487 (February 13, 2009).