Subchapter II. Authority and Procedure to Establish Real Property Tax Rates. § 47–811. Levy and disposition of tax; payment; penalty for nonpayment. § 47–811.01. Real property tax amnesty. [Repealed] § 47–811.02. Overpayment; credit or refund; interest. § 47–811.03. Real property tax abatement for certain commercial properties. § 47–811.04. Abatement of penalty and interest; compromise. § 47–812. Establishment of rates. § 47–813. Classes of property. § 47–814. Rules and regulations. § 47–815. Submission of estimated assessment roll. § 47–816. Submission on exempt property. § 47–817. Comparison of rates and burdens. § 47–818. Adoption of enumerated reports as comparison. [Repealed] § 47–818.01. Adoption of enumerated reports as comparison. § 47–819. Compilation and publication of comparisons. § 47–820. Assessments — Estimated assessment roll; frequency of assessments. § 47–820.01. Assessments — Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules. § 47–820.02. Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules. § 47–821. Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners. § 47–822. Assessments — Person in whose name assessment made; address and number to be used. § 47–823. Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values. § 47–824. Assessments — Notice to taxpayer; contents. § 47–825. Assessments — Board of Equalization and Review. [Repealed] § 47–825.01. Board of Real Property Assessments and Appeals. [Repealed] § 47–825.01a. Real Property Tax Appeals Commission. § 47–825.02. Public Advocate for Assessments and Taxation. [Repealed] § 47–825.03. Applicability of certain provisions; hearings open to public. § 47–826. Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses. [Repealed] § 47–827. Class actions. § 47–828. Violations of assessment provisions. § 47–829. Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals. § 47–830. New buildings; complaints and appeals. § 47–831. Omitted properties; void assessments; notice and appeal. § 47–832. Subdivisions made during January, February, March, April, May, or June. § 47–833. Unsubdivided tracts. § 47–834. Reassessment or redistribution — Subdivisions; notice and appeal; validity. § 47–835. Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor. § 47–836. Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio. § 47–837. Railroad companies — Baltimore and Ohio or Washington Terminal. § 47–838. Railroad companies — Baltimore and Potomac. § 47–839. Reassessment powers and duties of Mayor. § 47–840. Valuation of federal property — Real estate included; return to Congress. § 47–841. Valuation of federal property — Secretary of Interior to designate persons and regulations. § 47–842. Historic property tax relief — Assessment of officially designated buildings. § 47–843. Historic property tax relief — Eligibility. § 47–844. Historic property tax relief — Agreements for maintenance and use of buildings. § 47–845. Tax deferral — Amount. § 47–845.01. Tax deferral — Bureau of National Affairs. § 47–845.02. Tax deferral — Low-income property owners. § 47–845.03. Tax deferral — Low-income senior property owners. § 47–846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. [Repealed] § 47–846.01. Deferral or forgiveness of property tax. § 47–847. Sale of tax delinquent property — Issuance of deed to District; redemption. § 47–848. Sale of tax delinquent property — Transference of ownership. § 47–849. Residential property tax relief — Definitions. § 47–850. Residential property tax relief — Homestead deduction for houses and condominium units. § 47–850.01. Residential property tax relief — Homestead deduction for cooperative housing associations. § 47–850.02. Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit. § 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust. § 47–850.04. Residential property tax relief — No homestead when multiple homesteads claimed. § 47–851. Residential property tax relief — report on assessment changes for highest assessed properties. [Repealed] § 47–852. Residential property tax relief—Report on exemptions and deductions [Repealed] § 47–853. Residential property tax relief—Authorized annual adjustments [Repealed] § 47–854. Residential property tax relief—Forms, procedures and regulations [Repealed] § 47–855. Residential property tax relief—Applicability of provisions. [Repealed] § 47–856. Residential property tax relief—Severability of provisions. [Repealed] § 47–857.01. Tax abatements for new residential developments — Definitions. § 47–857.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments. § 47–857.03. Tax abatements for new residential developments — Tax abatement for all new housing projects downtown. § 47–857.04. Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area. § 47–857.05. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown. § 47–857.06. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A. § 47–857.07. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia. § 47–857.08. Tax abatements for new residential developments — Tax abatement for new, very mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia. § 47–857.09. Tax abatements for new residential developments — Abatement caps. § 47–857.09a. Tax abatements for new residential developments — Notice and appeal rights. § 47–857.10. Tax abatements for new residential developments — Regulations. § 47–857.11. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions. § 47–857.12. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement. § 47–857.13. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility. § 47–857.14. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting. § 47–857.15. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps. § 47–857.16. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules. § 47–858.01. Tax abatements for homeowners in enterprise zones — Definitions. § 47–858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement. § 47–858.03. Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone. § 47–858.04. Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone. § 47–858.05. Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement. § 47–859.01. Tax abatements for new residential developments in NoMA — Definitions. § 47–859.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments. § 47–859.03. Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA. § 47–859.04. Tax abatements for new residential developments — Abatement caps. § 47–859.04a. Tax abatements for new residential developments — Notice and appeal rights. § 47–859.05. Tax abatements for new residential developments — Rules. § 47–860. Tax abatement for affordable housing in high-need affordable housing areas. § 47–860.01. Tax abatements for housing in downtown – Definitions. § 47–860.02. Tax abatements for housing in downtown – Requirements. § 47–860.02a. Tax abatements for housing in downtown – Exemptions. § 47–860.03. Tax abatements for housing in downtown – Abatement period and caps. § 47–860.04. Tax abatements for housing in downtown – Rules.
