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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 9-367. REQUIREMENT TO FILE FORM BEFORE BENEFITING FROM TAXABLE ASSESSMENT AS A RESALE RESTRICTED PROPERTY
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367.1Residential real property that qualifies as “resale restricted properties,” as that phrase is defined under D.C. Official Code § 47-820.02, shall receive a benefit as determined under such statute.
367.2Filing the applicable form devised by the DCFO shall be a means of providing notice to the DCFO that the real property is resale restricted.
367.3The form shall be completed and filed before the benefit under D.C. Official Code § 47-820.02 may be received.
367.4The benefit shall be effective beginning with the half tax year when the owner purchased the resale restricted real property, as determined by the date of the deed or the date the deed was acknowledged, whichever is later.
367.5No benefit shall be received prior to the date the owner purchased the resale restricted real property or 3 years, whichever is sooner.