2513481 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 (2005 Repl.), section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24d (Supp. 2011)) of the Home Rule Act, 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 of the District of Columbia Municipal Regulations (DCMR), by amending section 317, Tax Sale Threshold.

 

The proposed amendment to section 317 provides that only those real properties where taxes are delinquent in the amount of one thousand dollars ($1,000.00) or more shall be sold at the 2012 tax sale.  The efficacy of the tax sale is balanced between generation of tax revenue and the cost of employee hours devoted to the administration of the tax sale process, including the timely issuance of redemption refunds to tax sale purchasers.  The threshold that would be set by this rulemaking is necessary to maximize the efficient operation of the tax sale by limiting the number of real properties sold to those with larger liabilities so that the tax sale may be efficiently administered.

 

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 of title 9 DCMR is amended as follows:

 

Section 317, Tax Sale Threshold, is amended by adding a new subsection 317.4 to read as follows:

 

317.4               Only those real properties owing at least one thousand dollars ($1,000.00) in taxes and advertised to be sold for the same at the 2012 tax sale held under section 47-1346 of the D.C. Official Code shall be auctioned.

 

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.