§ 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 required by a government agency or nonprofit organization to limit the resale price of membership shares for the purposes of keeping the housing affordable to incoming members that are low and moderate income.

(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 [§ 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.

(18) The term "Class 1B Property cost-of-living adjustment" for any real property tax year means $2,500,000 multiplied by the difference between the Consumer Price Index for the preceding tax year and the Consumer Price Index for the tax year 2024 divided by the Consumer Price Index for tax year 2024. 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 tax year.

(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; July 12, 2022, D.C. Law 24-147, § 121(b), 69 DCR 003386; Feb. 23, 2023, D.C. Law 24-244, § 2(a), 69 DCR 15094; Feb. 23, 2023, D.C. Law 24-264, § 2(a), 69 DCR 15116; Sept. 18, 2024, D.C. Law 25-217, § 7242(a), 71 DCR 9990.)

Prior Codifications

1981 Ed., § 47-802.

1973 Ed., § 47-622.

Section References

This section is referenced in § 42-405, § 42-1102, § 42-2301, § 42-3131.05, § 47-825.01a, § 47-830, § 47-849, § 47-895.01, § 47-895.31, § 47-1818.01, § 47-3504, § 47-4613, § 47-4616, and § 47-4630.

Effect of Amendments

D.C. Law 13-305 rewrote par. (5) which had read:

“(5) The terms ‘owner’ and ‘taxpayer’ shall include 1 or more persons whose leasehold interest or interests in a leasehold condominium, as that term is defined in § 42-1901.02(18), extend for the entire balance of the unexpired term or terms. The terms ‘owner’ and ‘taxpayer’ also shall include 1 or more persons who meet the requirements of § 47-3502(2)(B) in a single family residential property.”

D.C. Law 14-42, in par. (5)(A), made a nonsubstantive change.

D.C. Law 14-282, in par. (1), substituted “and cadastral maps of the Office of Tax and Revenue according to square, parcel or reservation and lot,” for “of the District of Columbia Surveyor according to lot and square”; and in par. (5), substituted “mean” for “include” and substituted “deemed the owner for purposes of receiving notices of proposed assessed value, receiving bills, and filing any petition or appeal under this chapter” for “deemed the owner”.

D.C. Law 15-105, in the paragraph designation (5)(A), validated a previously made technical correction.

D.C. Law 16-33, in par. (5)(C), substituted a semicolon for “; or”; in par. (5)(D), substituted “; or” for a period; and added pars. (5)(E), (11), and (12).

D.C. Law 16-98 added par. (13) which defined “cost-of-living adjustment”.

D.C. Law 16-305, in par. (5)(E), substituted “has a disability” for “is a disabled person” and “beneficiary with a disability” for “disabled beneficiary”.

D.C. Law 17-20 added par. (14).

D.C. Law 17-231 added par. (15).

D.C. Law 17-353 validated a previously made technical correction in subsec. (a)(14).

The 2012 amendment by D.C. Law 19-168, in the first sentence of (14), substituted “the dollar amount of the homestead deduction provided in §§ 47-850(a) and 47-850.01(a)” for “$ 64,000,” substituted “difference between” for “percentage by which,” substituted “and” for “exceeds” following the second occurrence of “tax year,” and substituted “October 1, 2010, divided by the Consumer Price Index for the real property tax year beginning October 1, 2010” for “October 1, 2006.”

The 2014 amendment by D.C. Law 20-117 added (16).

The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have added (5)(F) and made related changes.

The 2015 amendment by D.C. Law 20-155 added (5)(F) and made related changes.

Cross References

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.

Applicability

Applicability of D.C. Law 24-244: § 4 of D.C. Law 24-244 provided that the change made to this section by § 2(a) of D.C. Law 24-244 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.

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.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7242(a) of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406).

For temporary (90 days) amendment of this section, see § 2(a) of Performing Arts Promotion Tax Rebate Clarification Congressional Review Emergency Amendment Act of 2022 (D.C. Act 24-671, Nov. 22, 2022, 0 DCR 0).

For temporary (90 days) amendment of this section, see § 2(a) of Performing Arts Promotion Tax Rebate Clarification Emergency Amendment Act of 2022 (D.C. Act 24-523, July 27, 2022, 0 DCR 0).

For temporary (90 days) amendment of this section, see § 2 of Performing Arts Promotion Emergency Amendment Act of 2021 (D.C. Act 24-139, July 29, 2021, 68 DCR 007692).

For temporary (90 days) amendment of this section, see § 2 of Performing Arts Promotion Emergency Amendment Act of 2020 (D.C. Act 23-348, July 27, 2020, 67 DCR 9398).

For temporary (90 days) repeal of applicability provision of D.C. Law 22-297, see § 7173 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).

For temporary (90 days) repeal of applicability provision of D.C. Law 22-297, see § 7173 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).

For temporary (90 day) amendment of section, see § 2(a) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see § 10(b) of Technical Amendments Emergency Act of 2001 (D.C. Act 14-108, August 3, 2001, 48 DCR 7622).

For temporary (90 day) amendment of section, see § 12(f) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) amendment of section, see § 12(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, ).

For temporary (90 day) amendment of section, see § 12(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 day) amendment of section, see § 1276(a), 1277, 1278, 1297(a)(1), 1298, 1299 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

For temporary (90 day) amendment of section, see § 1032(a) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).

For temporary (90 days) amendment of this section, see § 101(a)(1) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).

For temporary (90 days) amendment of this section, see § 7112(a)(2) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see § 101(a)(1) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).

For temporary (90 days) amendment of this section, see § 7102(a)(2) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(a), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).

For temporary (90 days) amendment of this section, see § 7102(a)(2) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(a), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).

Temporary Legislation

For temporary (225 days) amendment of this section, see § 2(a) of Performing Arts Promotion Tax Rebate Clarification Temporary Amendment Act of 2022 (D.C. Law 24-200, Dec. 13, 2022, 69 DCR 12682).

For temporary (225 days) amendment of this section, see § 2 of Performing Arts Promotion Temporary Amendment Act of 2021 (D.C. Law 24-36, Sept. 22, 2021, 68 DCR 007992).

For temporary (225 days) amendment of this section, see § 2 of Performing Arts Promotion Temporary Amendment Act of 2020 (D.C. Law 23-148, Oct. 20, 2020, 67 DCR 9955).

For temporary (225 day) amendment of section, see § 2(b) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

For temporary (225 day) amendment of section, see § 12(f) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) amendment of section, see § 12(f) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

Short Title

Short title: Section 1031 of D.C. Law 17-20 provided that subtitle D of title I of the act may be cited as the “Homestead Deduction Increase Act of 2007”.

Short title of subtitle GG of title I of Law 16-33: Section 1275 of D.C. Law 16-33 provided that subtitle GG of title I of the act may be cited as the Limited-Equity Cooperative Tax Fairness Act of 2005.

Effective Dates

Effectiveness and expiration of D.C. Law 16-98: Section 4 of D.C. Law 16-98 required that “this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan; provided, that this act shall expire on October 1, 2006 if its fiscal effect has not been included in an approved budget and financial plan or in the Fiscal Year 2007 Budget Request Act of 2006.” The Budget Director of the Council of the District of Columbia has determined, as of November 2, 2007, that the fiscal effect of Law 16-98 had not been included in an approved budget and financial plan by October 1, 2006. Therefore, the amendments made to this section by Law 16-98, have expired as if never in effect.

Editor's Notes

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.

Delegation of Authority

Delegation of authority under Law 5-31, see Mayor’s Order 83-270, November 16, 1983.