D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-3. REAL PROPERTY TAXES |
Section 9-300. GENERAL PROVISIONS |
Section 9-301. SUBMISSION OF PROPOSED REAL PROPERTY TAX RATES |
Section 9-302. ESTABLISHMENT OF REAL PROPERTY TAX RATES |
Section 9-303. TAX RATE AND BURDEN STUDIES |
Section 9-304. ASSESSMENT AREAS AND ASSESSMENT STUDIES |
Section 9-305. ASSESSMENTS |
Section 9-306. ASSESSED VALUE |
Section 9-307. DETERMINATION OF ASSESSED VALUE |
Section 9-308. INFORMATION TO BE PROVIDED BY PROPERTY OWNERS |
Section 9-309. AVAILABILITY OF RECORDS |
Section 9-310. PUBLICATION OF ASSESSMENT LISTINGS |
Section 9-311. NOTICE TO TAXPAYERS |
Section 9-312. INFORMATION FROM DISTRICT OF COLUMBIA AGENCIES |
Section 9-313. PAYMENT OF REAL PROPERTY TAX |
Section 9-314. PRIVATIZED TAX SALE RESEARCH AND NOTIFICATION |
Section 9-315. TAX SALE COSTS |
Section 9-316. REAL PROPERTY TAX SALE REDEMPTION AND TAX DEED ISSUANCE RULES |
Section 9-317. TAX SALE THRESHOLD |
Section 9-318. TAX DEFERRAL |
Section 9-319. SPECIAL DEED TAX SALE |
Section 9-320. [REPEALED] |
Section 9-321. TAX RELIEF FOR HISTORIC SITES |
Section 9-322. EXEMPTION FROM REAL PROPERTY TAXATION |
Section 9-323. CERTIFICATE OF OCCUPANCY REQUIRED TO MAINTAIN EXEMPT STATUS |
Section 9-324. ANNUAL REPORT ON EXEMPT REAL PROPERTY OR EXEMPT INTEREST IN OR USE OF REAL PROPERTY |
Section 9-325. ASSESSMENT OF UNREPORTED EXEMPT REAL PROPERTY OR INTEREST IN OR USE OF REAL PROPERTY |
Section 9-326. DIRECT PAYMENT IN LIEU OF TAXES - LOW AND MODERATE INCOME HOUSING |
Section 9-327. TAXATION OF MIXED USE PROPERTY |
Section 9-328. APPLICATION FOR MIXED USE CLASSIFICATION |
Section 9-329. TIME LIMITATIONS AND EXTENSIONS OF TIME |
Section 9-330. INCOME AND EXPENSE REPORTING BY OWNERS OF INCOME-PRODUCING PROPERTY |
Section 9-331. WAIVER OF PENALTY AND INTEREST FOR FAILURE TO FILE |
Section 9-332. TIME LIMITS FOR FILING FORMS |
Section 9-333. CONFIDENTIALITY OF INFORMATION |
Section 9-334. THE INCOME-EXPENSE REPORTING FORM |
Section 9-335. APPLICATION FOR LOWER INCOME HOMEOWNERSHIP EXEMPTION |
Section 9-336. FEES |
Section 9-337. [RESERVED] |
Section 9-338. [RESERVED] |
Section 9-339. SPECIAL RULES FOR COOPERATIVE HOUSING ASSOCIATIONS |
Section 9-340. CONFLICT OF INTERESTS |
Section 9-341. JULY TAX SALE AND SPECIAL RULES REGARDING NUISANCE ASSESSMENT PROPERTIES |
Section 9-342. [RESERVED] |
Section 9-343. [RESERVED] |
Section 9-344. [RESERVED] |
Section 9-345. [RESERVED] |
Section 9-346. DETERMINATION OF ASSESSED VALUE OF REAL PROPERTY OWNED BY A COOPERATIVE HOUSING ASSOCIATION |
Section 9-347. INFORMATION TO BE PROVIDED BY A COOPERATIVE HOUSING ASSOCIATION |
Section 9-348. [RESERVED] |
Section 9-349. [RESERVED] |
Section 9-350. REAL PROPERTY RECLASSIFICATIONS |
Section 9-351. CREDITS OR REFUNDS DUE TO REAL PROPERTY RECLASSIFICATIONS |
Section 9-352. SUBDIVISION OR COMBINATION OF LOTS |
Section 9-353. UNIMPROVED REAL PROPERTY |
Section 9-354. [RESERVED] |
Section 9-355. [RESERVED] |
Section 9-356. [RESERVED] |
Section 9-357. [RESERVED] |
Section 9-358. [RESERVED] |
Section 9-359. [RESERVED] |
Section 9-360. SUPPLEMENTAL ASSESSMENTS: GENERAL PROVISIONS |
Section 9-361. SUPPLEMENTAL ASSESSMENTS |
Section 9-362. DETERMINATION OF ASSESSED VALUE OF REAL PROPERTY WITH CONSTRUCTION IN PROGRESS |
Section 9-363. INFORMATION TO BE PROVIDED BY THE OWNER OF REAL PROPERTY |
Section 9-364. INFORMATION TO BE PROVIDED BY OWNERS OF REAL PROPERTY WHERE A CONVERSION HAS OCCURRED |
Section 9-365. NOTICE OF SUPPLEMENTAL ASSESSMENT TO THE REAL PROPERTY OWNER |
Section 9-366. APPEALS |
Section 9-367. REQUIREMENT TO FILE FORM BEFORE BENEFITING FROM TAXABLE ASSESSMENT AS A RESALE RESTRICTED PROPERTY |
Section 9-368. DISCOUNT TAX SALE AND SALES TO D.C. OR NON-PROFITS |
Section 9-399. DEFINITIONS |