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D.C. Code § 47-1007

Real property tax exemption.

Official textus-dc/statcode.dccouncil.govlast amended
Summarize

# (a)

Every institution, organization, corporation, or association owning property exempt under the provisions of paragraphs (4) to (20) of § 47-1002 shall, before April 2 of each year, furnish the Mayor a report, under oath, showing the purposes for which its exempt property has been used during the preceding calendar year; provided however, that the requirement for a report shall be satisfied by submitting an application for exemption from tax, and an income and expense statement pursuant to § 47-1002(20). Upon written application by the institution, organization, corporation, or association filed before April 2 of any year, the Mayor may extend the time for filing said report for a reasonable period.

# (b)

If such report is not filed within the time provided herein, or as extended by the Mayor, the property of the institution, organization, corporation, or association affected shall immediately be assessed and taxed until the required report is filed; provided, that the Mayor may abate the tax for reasonable cause.

# (c)

If the report is not filed within the time provided in subsection (a) of this section, or as extended by the Mayor, a penalty in the amount of $250 shall be assessed. The penalty shall constitute a delinquent tax on the real property when not paid within 30 days after the date of levy. The Mayor may abate the penalty for reasonable cause.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-1001 · Real property — Listing.
  2. 47-1002 · Real property — Exemptions.
  3. 47-1003 · Disabled American Veterans.
  4. 47-1004 · National Society of the Colonial Dames of America.
  5. 47-1005 · Real property tax exemption.
  6. 47-1005.01 · Interests in real property belonging to government and…
  7. 47-1005.02 · Nonprofit affordable housing developer tax relief.
  8. 47-1005.03 · Nonprofit Workforce Housing Properties.
  9. 47-1006 · Use of property by agencies of the United States or American…
  10. 47-1007 · Real property tax exemption.
  11. 47-1008 · Abatement or refund of tax assessed against exempt property.
  12. 47-1009 · Appeals from assessments.
  13. 47-1010 · Rules and regulations.
  14. 47-1010.01 · Real property tax exemption.
  15. 47-1011 · Property of United States, District of Columbia, and foreign…
  16. 47-1012 · Louise Home.
  17. 47-1013 · Sheridan tapestries.
  18. 47-1014 · Chesapeake and Ohio Canal.
  19. 47-1015 · Oak Hill Cemetery Company.
  20. 47-1016 · Corcoran Gallery of Art — Real property and works of art.
  21. 47-1017 · Corcoran Gallery of Art — Endowment fund.
  22. 47-1018 · Howard University.
  23. 47-1019 · Luther Statue Association.
  24. 47-1020 · Saint Mark’s Protestant Episcopal Church.
  25. 47-1021 · Young Women’s Christian Home.
  26. 47-1022 · Young Women’s Christian Association — Property.
  27. 47-1023 · Young Women’s Christian Association — Accrued liability.
  28. 47-1024 · Young Men’s Christian Association.
  29. 47-1025 · Cedar Hill.
  30. 47-1026 · Edes Home.
  31. 47-1027 · General Education Board.
  32. 47-1028 · Daughters of American Revolution — Lots 8, 9, and 10, square…
  33. 47-1029 · Daughters of American Revolution — Square 173.
  34. 47-1030 · Daughters of American Revolution — Square 173 — Lots 12, 13,…
  35. 47-1031 · Daughters of American Revolution — Square 173 — Lots 23, 24,…
  36. 47-1032 · Daughters of American Revolution — Square 173 — Lots 4, 5, 6,…
  37. 47-1033 · National Society United States Daughters of 1812; lot 811,…
  38. 47-1034 · National Society of the Sons of the American Revolution.
  39. 47-1035 · The American Legion; lot 32 and 33 in square 185 and lot 01…
  40. 47-1036 · National Education Association.
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