D.C. Code § 47-815

Submission of estimated assessment roll.

Official textus-dc/statcode.dccouncil.gov

# (a)

Before September 16th of each year, the Mayor shall estimate the assessment roll and submit the estimate to the Council.
(a-1) Repealed.
(a-2) Repealed.
(a-3) Repealed.
(a-4) Repealed.

# (b)

Repealed.
(b-1) If the Council establishes the real property tax rates and real property special tax rates as a sum under § 47-812, the Chief Financial Officer shall determine and publish in the District of Columbia Register before September 16th of each preceding tax year the real property special tax rates to be applied, during the tax year, to the classes of real property set forth in § 47-813.

# (c)

Repealed.

# (d)

Repealed.

# (e)

Repealed.

# (f)

For the real property tax year beginning July 1, 1989, and ending June 30, 1990, and for each tax year thereafter, the tax liability resulting from applying the rates established in § 47-812, to qualified real property approved pursuant to § 6-1503:

# (1)

Shall be reduced by 80% in the first tax year beginning after the date of issuance of the certificate of occupancy for the qualified real property; and

# (2)

Shall be reduced by 64%, 48%, 32%, and 16% in the second, third, fourth, and fifth tax years, respectively, beginning after the issuance of the certificate of occupancy for the qualified real property.

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

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