5450253 Tax and Revenue, Office of - Notice of Proposed Rulemaking - Tax Sale Threshold

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 § 47-1335 (2012 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 its intent to amend Chapter 3 (Real Property Taxes) of Title 9 (Taxation and Assessments) of the District of Columbia Municipal Regulations (DCMR).

 

The proposed amendment to Section 317 (Tax Sale Threshold) adds a new Subsection 317.6, which sets forth the minimum threshold amounts of taxes for which real properties may be sold at tax sales, beginning with the July 2015 tax sale and for tax sales thereafter.

 

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:

 

Subsection 317.6 of Section 317, TAX SALE THRESHOLD, is added to read as follows:

 

317.6               For annual tax sales in July 2015 and prospectively, only those real properties advertised to be sold at the tax sale held under Section 47-1346 of the D.C. Official Code and: (1) with improvement shall be presented for auction for a liability (before tax sale costs) of at least two thousand five hundred dollars ($2,500); or, (2) unimproved shall be presented for auction for a liability (before tax sale costs) of at least two hundred dollars ($200).  The meanings of the words “improvement” and “unimproved” are as defined in 9 DCMR § 9903.1.  

 

 

Comments on this proposed rulemaking should be submitted to Robert McKeon, Deputy Chief Counsel, Office of Tax and Revenue, no later than thirty (30) days after publication of this notice in the D.C. Register.  Robert McKeon may be contacted by: mail at DC Office of Tax and Revenue, 1101 4^th Street, SW, Suite 750, Washington, DC 20024; telephone at [phone]; or email at [e-mail]. Copies of this rule and related information may be obtained by contacting Robert McKeon as stated herein.