D.C. Code § 47-802

Current through codified legislation effective October 30, 2024

Section 47-802 - Definitions

For the purposes of this chapter:

(1) The term "real property" means real estate identified by plat on the records and cadastral maps of the Office of Tax and Revenue according to square, parcel or reservation and lot, together with improvements thereon.

(2) The term "Mayor" means the Mayor of the District of Columbia established under § 1-204.21.

(3) The term "Council" means the Council of the District of Columbia established under § 1-204.01.

(4) The term "estimated market value" means 100% of the most probable price at which a particular piece of real property, if exposed for sale in the open market with a reasonable time for the seller to find a purchaser, would be expected to transfer under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.

(5) Unless otherwise provided in this chapter, the terms "owner" and "taxpayer" shall mean the following:

(A) An owner of record of real property; provided, that if real property is subject to an estate for life, or a lease or ground rent for a term (with renewals) that is at least 30 years, the holder of the possessory interest shall be deemed the owner for purposes of receiving notices of proposed assessed value, receiving bills, and filing any petition or appeal under this chapter; provided further, that the owner of record shall also retain the right to appeal under this chapter;

(B) For purposes of receiving notices of proposed assessed value, receiving bills, and filing any petition or appeal under this chapter, the lessee or user in § 47-1005.1 [§ 47-1005.01];

(C) One or more persons whose leasehold interest in a leasehold condominium, as defined in § 45-1802(18) [§ 42-1901.02(18)], comprises the entire balance of the unexpired term;

(D) One or more persons who meet the requirements of § 47-3502(a)(2)(B) in a single family residential property;

(E)

(i) A trust beneficiary who occupies real property owned of record by the trustee, as sole owner, of an irrevocable special needs trust if the trust beneficiary has a disability as defined in section 1614(a)(3) of the Social Security Act, approved October 30, 1972 (86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)).

(ii) For the purposes of sub-subparagraph (i) of this subparagraph, a trust is a special needs trust if the trust instrument:

(I) States, among its purposes, that the trust assets are not intended to be counted in determining the beneficiary's eligibility for needs-based governmental benefits; and

(II)

(aa) Names the beneficiary with a disability as the sole trust beneficiary during his or her lifetime; and

(bb) Provides that the beneficiary with a disability shall not serve as trustee; or

(F) For purposes of appealing the assessment of real property sold under § 47-1353(b), the tax sale purchaser or the purchaser's assignee, as applicable; provided, that the Mayor shall not be required to mail notices or bills issued under this chapter to the tax sale purchaser or assignee; provided further, that the owner of record is not appealing the assessment for the same tax year.

(6) The term "regulation", unless specifically identified as a regulation of the Commissioner, means a regulation of the Council enacted under § 406 of the Reorganization Plan No. 3 of 1967, and after January 2, 1975, such term means an act of the Council of the District of Columbia enacted under § 412 (and related sections) of the District of Columbia Home Rule Act [§ 1-204.12].

(7) The term "tax year" means the period beginning October 1st each year and ending September 30th each succeeding year.

(8) The term "valuation date" means January 1 of the preceding real property tax year.

(9) The term "phased-in assessed value" means the assessed value which is increased each year of a 3-year cycle in increments of one-third the assessed value.

(10) The term "3-year cycle" means 3 continuous tax years for which the assessed value of real property shall be determined.

(11) The term "limited-equity cooperative" means a cooperative that is required by a government agency, nonprofit organization, or by its articles of incorporation or organization to:

(A) Limit either:

(i) The resale price of membership shares; or

(ii) The household income of the buyer for the purpose of keeping the housing affordable to incoming members that are low and moderate income; and

(B) Mandates a vote of at least 2/3 of its membership to amend its articles of incorporation or organization; and

(C) Mandates occupancy of all dwelling units by its shareholders within the dwelling units assigned according to each shareholder's respective membership interests or agreement as the shareholder's principal place of residence as a domiciliary of the District.

(12) The term "carrying charge subsidies" means any payment, originating directly or indirectly, with a federal or local government housing agency, used to supplement the monthly housing payments of individual cooperative members.

(13) [Expired].

(14) The term "cost-of-living adjustment" for any real property tax year means an amount equal to the dollar amount of the homestead deduction provided in §§ 47-850(a) and 47-850.01(a) multiplied by the difference between the Consumer Price Index for the preceding real property tax year and the Consumer Price Index for the real property tax year beginning October 1, 2010, divided by the Consumer Price Index for the real property tax year beginning October 1, 2010. For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such real property tax year.

(15) The term "domestic partner" shall have the same meaning as provided in § 32-701(3).

(16)

(A) The phrase "senior or disabled cost-of-living adjustment" for any real property tax year means $125,000 multiplied by the difference between the Consumer Price Index for the preceding real property tax year and the Consumer Price Index for the real property tax year beginning October 1, 2012, divided by the Consumer Price Index for the real property tax year beginning October 1, 2012.

(B) For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such real property tax year.

(17)

(A) The term "qualified business" means a business that, during a tax year:

(i) Hosts live performances by performing artists for a minimum of 48 hours per month; except during months during which a public health emergency declared pursuant to section 5 a of the District of Columbia Public Emergency Act of 1980, effective October 17, 2002 (D.C. Law 14-194, D.C. Official Code § 7-2304.01) is in effect; and

(ii) Has a seating capacity of under 300 seats.

(B) For the purposes of this paragraph, the term "live performance" means an act of staging or presenting a play, concert, or other form of entertainment before an audience where the artist is paid according to experience, talent, and best community practices for their form of entertainment.

(C) For tax year 2020, a business satisfies the requirements of subparagraph (A)(i) of this paragraph if the business hosts live performances by performing artists for a minimum of 48 hours per month during at least 5 months of the tax year.

D.C. Code § 47-802

Amended by D.C. Law 24-264,§ 2, 69 DCR 015116, eff. 2/23/2023.

Amended by D.C. Law 24-244,§ 2, 69 DCR 015094, eff. 2/23/2023.

Amended by D.C. Law 24-200,§ 2, 69 DCR 012682, eff. 12/13/2022, exp. 7/26/2023.

Amended by D.C. Law 24-671,§ 2, 0 DCR 0, eff. 11/22/2022, exp. 2/20/2023.

Amended by D.C. Law 24-523,§ 2, 69 DCR 009903, eff. 7/27/2022, exp. 10/25/2022.

Amended by D.C. Law 24-36,§ 2, 68 DCR 007992, eff. 9/22/2021, exp. 5/5/2022.

Amended by D.C. Law 23-348,§ 2, 67 DCR 9398, eff. 7/27/2020.

Sept. 3, 1974, 88 Stat. 1051, Pub. L. 93-407, title IV, § 403; Dec. 18, 1979, D.C. Law 3-40, § 4, 26 DCR 1950; Nov. 17, 1981, D.C. Law 4-51, § 4, 28 DCR 4345; Oct. 8, 1983, D.C. Law 5-31, § 10(e), 30 DCR 3879; Sept. 30, 1993, D.C. Law 10-25, § 101(a), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 23, 1997, D.C. Law 12-40, § 101(a), 44 DCR 4859; June 9, 2001, D.C. Law 13-305, § 502(a), 48 DCR 334; Oct. 26, 2001, D.C. Law 14-42, § 10(b), 48 DCR 7612; Apr. 4, 2003, D.C. Law 14-282, § 11(e), 50 DCR 896; Mar. 13, 2004, D.C. Law 15-105, § 26(c)(1), 51 DCR 881; Oct. 20, 2005, D.C. Law 16-33, §§ 1276(a), 1297(a)(1), 52 DCR 7503; May 12, 2006, D.C. Law 16-98, § 2(a), 53 DCR 1869; Apr. 24, 2007, D.C. Law 16-305, § 73(a), 53 DCR 6198; Sept. 18, 2007, D.C. Law 17-20, § 1032(a), 54 DCR 7052; Sept. 12, 2008, D.C. Law 17-231, § 41(a), 55 DCR 6758; Mar. 25, 2009, D.C. Law 17-353, § 215(a), 56 DCR 1117; Sept. 20, 2012, D.C. Law 19-168, § 7072(a)(1), 59 DCR 8025; June 26, 2014, D.C. Law 20-117, § 11(a), 61 DCR 2032; Dec. 4, 2014, D.C. Law 20-141, § 101(a)(2), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(a)(2), 7104, 61 DCR 9990; Apr. 11, 2019, D.C. Law 22-297, § 2(b), 66 DCR 2014.

Applicability and expiration of subtitle GG of title I, §§ 1275 to 1279, of D.C. Law 16-33: Sections 1277 and 1278 of D.C. Law 16-33, as amended by D.C. Law 17-219, § 7068(e), provided:

"Sec. 1277. Applicability; conditional effect."

"(a) Section 1276 shall apply for taxable years beginning after September 30, 2005.

"(b) Repealed.

"Sec. 1278. Sunset.

"This act shall expire on August 5, 2006 if this act has not taken effect under section 1277.".

Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of D.C. Law 16-33: Sections 1298 and 1299, as amended by D.C. Law 17-219, § 7068(l), (m) provided:

"Sec. 1298. Conditional applicability.

"(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.

"(b) Repealed.

"Sec. 1299. Repealed."

Applicability of D.C. Law 16-98: Section 3(a) of D.C. Law 16-98 provided: "(a) Section 2(a), (b), and (c) shall apply as of October 1, 2006."

Mayor authorized to issue rules: Section 9 of D.C. Law 5-31 provided that the Mayor shall issue rules necessary to carry out the provisions of § 47-802(5), as amended by § 10(e) of the act.

Expiration of title I of D.C. Law 12-40: Section 105(b) of D.C. Law 12-40 provided that title I of that act shall expire 4 years from its effective date. D.C. Law 12-40 became effective on October 23, 1997.

Mayor authorized to issue rules: Section 104 of D.C. Law 12-40 provided that the Mayor may promulgate rules necessary for the implementation of this title.

Audit of triennial assessment process: Section 103 of D.C. Law 12-40 provided that at the end of the first triennial assessment cycle, an audit of the assessment process shall be conducted by an outside firm, under the auspices of the International Association of Assessing Officers, for the purposes of examining the methodology, procedures, and accuracy of real property assessments under the triennial assessment process. The results of the audit shall be provided to the Council of the District of Columbia.

Review of title I provisions after 3 years: Section 105(a) of title I of D.C. Law 12-40 provided that after 3 years, the Committee on Finance and Revenue shall review the provisions of this title and make recommendations for their continuance, amendment, or termination.

Expiration and review of title I of D.C. Law 12-40: Section 2003 of D.C. Law 14-28 repealed the expiration provision of section 105(b) and the review provision of section 105(a) of D.C. Law 12-40.

Applicability of D.C. Law 20-117: Section 11(b) of D.C. Law 20-117 provided that § 11(a) of the act, which added (16), shall apply to tax years beginning after September 30, 2013.

Section 18 of D.C. Law provided that the act shall apply as of October 1, 2013.

D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, and by D.C. Law 20-155, § 7104, 61 DCR 9990.

Applicability

Applicability of D.C. Law 22-297: § 7173 of D.C. Law 23-16 repealed § 3 of D.C. Law 22-297. Therefore the amendment of this section by D.C. Law 22-297 has been implemented.

Section 7174 of the Fiscal Year 2020 Budget Support Emergency Amendment Act of 2019 repealed § 3 of D.C. Law 22-299 removing the applicability restriction impacting this section. Therefore the amendment of this section by D.C. Law 22-299 has been given effect.

Section 7173 of the Fiscal Year 2020 Budget Support Emergency Amendment Act of 2019 repealed § 3(b) of D.C. Law 22-297 removing the applicability restriction impacting this section. Therefore the amendment of this section by D.C. Law 22-297 has been given effect.

Applicability of D.C. Law 22-297: § 3 of D.C. Law 22-297 provided that the change made to this section by § 2(b) of D.C. Law 22-297 is subject to the inclusion of the law's fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Lower income homeownership tax abatement, shared equity financing agreements, compliance with guidelines for federal income tax deduction, see § 47-3503. Real property credit line deeds of trust, "real property" defined, see § 42-2301. .