Resident management corporations, deed tax exemptions, see 47-3506.01. Agency Performance. (D) For purposes of this paragraph, the term: (i) Condominium means the ownership of a single dwelling unit in a horizontal property regime as that term is used in 42-2003; and. Click authorize and file now.. Section 2 of D.C. Law 13-241, as amended by section 40 of D.C. Law 14-213, provided: Tax and fee abatements Gallery Place Project . This action was made effective January 22, 1997, nunc pro tunc. Applicability. Real Estate Today's Paper . part E of subchapter IV of Chapter 3 of Title 1, Jan. 5, 1971, 84 Stat. For temporary (90 days) amendment of this section, see 3(a) of Electric Company Infrastructure Improvement Financing Emergency Amendment Act of 2017 (D.C. Act 22-56, May 17, 2017, 64 DCR 4909). (19), inserted and the real property (and any interest therein) situated on any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 and that is owned, occupied, and used, directly or indirectly through one or more wholly-owned subsidiary organizations, by a legitimate theater company is hereby exempt from all real property taxation so long as the property continues to be so owned and occupied, and used for the exempt purposes described in 47-1002(18) and 47-1002(19), providing for exemption of certain real properties;; and, in par. D.C. Law 14-282 rewrote pars. For temporary (90 day) amendment of section, see 3 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2003 (D.C. Act 15-36, March 24, 2003, 50 DCR 2764). The maps and data are for illustration purposes and may not be suitable for site-specific decision making. (B) If the owner(s) of exempt property fail to make the payment in lieu of taxes in a manner which the Office of Tax and Revenue shall prescribe, the property shall be subject to the provisions of Chapter 13A, and the payment in lieu of taxes shall be deemed a delinquent real property tax from the day it was due and not paid for purposes of the real property sale. 1437o), if 80% or more of the units in the housing project are provided to low-income persons or families receiving assistance under 42 U.S.C. 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: (a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005. We rely on several different servers and services to make PropertyQuest work, and sometimes one or more aren't working, or are working too slowly to be useful. 9, 1943, 57 Stat. The completed form and supporting documents, along with four copies of the material, must be mailed to: Once you have registered for an account you will receive a user name and password. interact with residents and non-residents. 2, 2007, D.C. Law 16-191, 74, 53 DCR 6794, Mar. You can obtain property value, assessment roll, and other information for more than 200,000 parcels using the links below. Only the following real property shall be exempt from taxation in the District of Columbia: (1) Property belonging to the United States, unless the taxation of same has been authorized by Congress; (2) Property belonging to the District of Columbia and used for governmental purposes (as determined by the Mayor), unless otherwise provided by law; (3) Property authorized as exempt from real estate taxes by the United States Department of State's Office of Foreign Missions on the basis of its use for diplomatic or consular purposes or for the official business of an international organization; (5) Property heretofore specifically exempted from taxation by any special act of Congress, in force December 24, 1942, so long as such property is used for the purposes for which such exemption is granted. (B) The real property tax exemption granted by subparagraph (A) of this paragraph shall apply only: (i) For 10 consecutive real property tax years beginning with the tax year in which a certificate of occupancy was issued for the development; (ii) During the time that the real property is used as a supermarket; (iii) In the case of the development of a qualified supermarket, on real property not owned by the supermarket, if the owner of the real property leases the land or structure to the supermarket at a fair market rent reduced by the amount of the real property tax exemption; and. For more information regarding submission requirements, view the link below: Send any questions about this act or the requirements to [emailprotected]. Real Property Taxpayers Effective October 1, 2021 New E-Mandate for filing Homestead Benefit Applications (ASD-100) here and Cancellations (ASD-105) here. Before you can log into the new public access portal, you must reset your account password. (26); substituted ; and for a period at the end of par. If you request an in-person or telephone hearing before the Commission, you will be notified by mail of your scheduled hearing date. This paragraph shall apply as of January 1, 2009; (30) Beginning October 1, 2009, a security interest instrument pertaining to a cooperative housing association; (31) Beginning October 1, 2009, a deed of economic interest pertaining to a limited-equity cooperative, as defined under 47-802(11); (32) A deed of title or a security interest instrument as to which the Mayor has issued a valid certification of exemption pursuant to 47-1005.02 as to both the property conveyed or encumbered and the grantee of the deed of title or the grantor of the security interest; provided, that, unless waived by regulation, to claim an exemption a copy of the certification of exemption shall accompany the deed of title or security interest instrument at the time it is submitted for recordation; (33) A security interest instrument executed by a borrower in connection with a loan under the Industrial Revenue Bond Forward Commitment Program authorized by subchapter II-B of Chapter 3 of Title 47 [47340.01 et seq. 61 South Main Street
7, 1992, D.C. Law 9-56, 3, 38 DCR 7281; June 11, 1992, D.C. Law 9-120, 4(a), 39 DCR 3195; June 14, 1994, D.C. Law 10-128, 101(b), 41 DCR 2096; Sept. 8, 1995, D.C. Law 11-38, 4(b), 42 DCR 3269; June 3, 1997, D.C. Law 11-276, 7(a), 44 DCR 1416; Apr. 1. 24, 2007, D.C. Law 16-305, 59, 53 DCR 6198; Mar. The original version of PropertyQuest relied on Flash from Adobe. The codes and laws on this website are in the public domain. D.C. Law 16-305, in par. For temporary (90 days) amendment of this section, see 7152 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). Addresses used for searching on this site come from DC's Master Address Repository, and are the most up-to-date information available. For temporary (90 days) amendment of this section, see 7052, 7053, and 7302(a) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). (20)(B), substituted Office of Tax and Revenue shall prescribe, the property shall be subject to the provisions of Chapter 13A, and the payment in lieu of taxes shall be deemed a delinquent real property tax from the day it was due and not paid for purposes of the real property tax sale. for Department of Revenue shall prescribe, such property shall be subject to the provisions of 47-1301 et seq.. For temporary (225 day) amendment of section, see 4(b) of Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060). (ii) Improvements developed pursuant to a vertical subdivision, horizontal property regime, condominium regime, or common building permit, or pursuant to a combined lot development method or sharing a common primary ingress or egress on a single or one or more adjoining lots of record concurrent with the development of a theater company described in paragraph (19) of this section or any wholly-owned subsidiary of the theater company, with a floor area of not less than 18,000, and not more than 100,000 square feet, to be used for theater and ancillary purposes by a theater company of the type described in paragraph (19) of this section. Users can also do a search by address to obtain the square, suffix, and lot. Upload all documents that you wish to have considered for your appeal. Real Property Finder | DC Section 103 of D.C. Law 19-226 amended (32) to read as follows: (32) A deed to property if the Mayor has certified that the property and purchaser are eligible for exemption from property taxation pursuant to D.C. Official Code 47-1005.02.. Please do not scrape. The Office of Tax and Revenue's (OTR) real property tax database provides on-line accessible go really property information that was formerly currently only through manual searches and at various DC public libraries. (28)(B)(ii), validated a previously made technical correction. For temporary (90 days) amendment of this section, see 7032 and 7103(d) 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). (7), substituted parent and child, or domestic partners as defined in 32-701(3) for or parent and child,. Click on the link for Login All States.. For temporary (225 day) amendment of section, see 6(b) of the 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). PropertyQuest doesn't contain any data at all. D.C. Law 15-105, in pars. (30) to read as follows: (30) The land and improvements located in Lots 3 and 4, Square 5919. D.C. Law 14-282 repealed par. For temporary (90 days) repeal of 3 of D.C. Law 21-274, see 7037 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032). For temporary (90 day) amendment of section, see 2(a), 3(a) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2009 (D.C. Act 18-234, November 20, 2009, 56 DCR 9046). Have an estimate of what you believe to be the correct market value of the property and be prepared to state how and why the proposed assessment is in error. The Exemptions and Abatements Information Requirements Act of 2011 requires the Office of the Chief Financial Officer (OCFO) to provide the Council of the District of Columbia with particular information about entities and projects requesting an abatement or an exemption. 10, 1982, D.C. Law 4-72, 3(b), 28 DCR 5273, Oct. 8, 1983, D.C. Law 5-31, 10(b), 30 DCR 3879, Mar. Applicability of D.C. Law 21-113: 3 of D.C. Law 21-113 provided that the change made to this section by 2 of D.C. Law 21-113 is subject to the inclusion of the laws fiscal effect in an approved budget and financial plan. A church building is one primarily and regularly used by its congregation for public religious worship; (14) Buildings belonging to religious corporations or societies primarily and regularly used for religious worship, study, training, and missionary activities; (15) Pastoral residences actually occupied as such by the pastor, rector, minister, or rabbi of a church; provided, that such pastoral residence be owned by the church or congregation for which said pastor, rector, minister, or rabbi officiates; and provided further, that not more than 1 such pastoral residence shall be so exempt for any 1 church or congregation; (16) Episcopal residences owned by a church and used exclusively as the residence of a bishop of such church; (17) Buildings belonging to organizations which are charged with the administration, coordination, or unification of activities, locally or otherwise, of institutions or organizations entitled to exemption under the provisions of 47-1002, 47-1005, and 47-1007 to 47-1010, and used as administrative headquarters thereof; (18)(A) Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the provisions of 47-1002, 47-1005, and 47-1007 to 47-1010. For temporary (225 day) repeal of section, see 12(v) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741). For temporary (225 day) amendment of section, see 2 of East of the River Hospital Revitalization Tax Exemption Temporary Amendment Act of 2007 (D.C. Law 17-76, January 23, 2008, law notification 55 DCR 1456). We hope to improve print formatting in future versions. Incumbent must also have knowledge of residential and commercial property assessments and related tax laws. (ii) Mandarin Oriental Hotel Project means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars. Powered by the non-profit Open Law Library. Davis County is now releasing a digital monthly newsletter called theDavis County Connector! Any charges for copying by OTR shall be at cost. Suite 360 North 1060, Pub. (10), validated a previously made technical correction; and in par. Additional sites designated by FEMA as within the 100-year floodplain due to the potential for interior flooding within the city in the event of dam failure are listed without base flood elevation data. 3. Lower income homeownership tax abatement, real property tax exemption, qualifying resident management corporations, see 47-3506.01. PropertyQuest draws from databases provided by other DC agencies. For temporary (90 days) amendment of this section, see 7042 and 7113(d) 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). Application of Law 19-210: Section 7 of D.C. Law 19-210 provided that the act shall apply as of January 1, 2012. 41, 1; Jan. 5, 1971, 84 Stat. For temporary (90 day) amendment of section, see 2(a) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2011 (D.C. Act 19-194, October 18, 2011, 58 DCR 9160). (D) This paragraph shall expire on the day after the date on which the District and Qualified Theater Company have entered into a grant agreement for the making of the grant identified in 47-1052(a)(7)(B), and the funding of that grant; (29) Except as provided in the PILOT Agreement, property, including land, any improvements thereon, and any possessory interests therein, for which payments in lieu of taxes are being made under a PILOT agreement pursuant to part E of subchapter IV of Chapter 3 of Title 1 [ 1-308.01 et seq. PDF REAL PROPERTY TAX - Washington, D.C. Portfolio Manager/Advisor - Strategic Enablement (Hybrid), Special Police Officer, Campus Police Department Georgetown University Law Center, Senior Community Manager at Central Place, Do Not Sell or Share My Personal Information.