6240221 Tax and Revenue, Office of - Notice of Proposed Rulemaking - The proposed amendments to Sections 337 and 338 would eliminate the present provisions, which are obsolete.

OFFICE OF TAX AND REVENUE

 

NOTICE OF PROPOSED RULEMAKING

 

The Deputy Chief Financial Officer of the District of Columbia, Office of Tax and Revenue (OTR), of the Office of the Chief Financial Officer, pursuant to the authority set forth in D.C. Official Code § 47-874 (2015 Repl.), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub.L. 109-356; D.C. Official Code § 1-204.24d (2014 Repl.)), and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000, hereby gives notice of the intent to amend Chapter 3 (Real Property Taxes), of Title 9 (Taxation and Assessments), of the District of Columbia Municipal Regulations (DCMR), by amending Section 337 (Eligibility for Senior Citizen Homestead Tax Relief), and Section 338 (Application for Senior Citizen Homestead Tax Relief).

 

The proposed amendments to Sections 337 and 338 would eliminate the present provisions, which are obsolete, and would reserve these sections for future use.  Entitlement to the reduced real property tax liability for senior citizens is governed by D.C. Official Code § 47-863, which has been amended since the promulgation of Sections 337 and 338 in 1987.  As such, Sections 337 and 338 have become obsolete. 

 

OTR gives notice of its intent to take final rulemaking action to adopt these regulations in not less than thirty (30) days from the date of publication of this notice in the D.C. Register.

 

Chapter 3, REAL PROPERTY TAXES, of Title 9 DCMR, TAXATION AND ASSESSMENTS, is amended as follows:

 

Section 337, ELIGIBILITY FOR SENIOR CITIZEN HOMESTEAD TAX RELIEF, is amended as follows:

 

The section title is amended by striking the text following the word “337” and inserting the word “[RESERVED]” in its place.  The remainder of the section is repealed. 

 

Section 338, APPLICATION FOR SENIOR CITIZEN HOMESTEAD TAX RELIEF, is amended as follows: 

 

The section title is amended by striking the text following the word “338” and inserting the word “[RESERVED]” in its place.  The remainder of the section is repealed. 

 

 

Comments on this proposed rulemaking should be submitted to Bazil Facchina, Assistant General Counsel, Office of Tax and Revenue, no later than thirty (30) days after publication of this notice in the D.C. Register.  Mr. Facchina may be contacted as follows: by mail at D.C. Office of Tax and Revenue, 1101 4^th Street, S.W., Suite W750, Washington, D.C. 20024; by telephone at [phone]; or by email at [e-mail].  Copies of this rule and related information may be obtained by contacting Mr. Facchina as stated herein.