D.C. Code § 47-817
Comparison of rates and burdens.
In establishing a real property tax rate or rates, the Council shall make a comparison of tax rates and burdens applicable to residential and nonresidential property in the District with those such rates applicable to such property in jurisdictions in the vicinity of the District. The comparison shall include other major taxes in addition to the tax on real property. Without in any way limiting the authority of the Council, it is the intention of Congress, that tax burdens in the District be reasonably comparable to those in the surrounding jurisdictions of the Washington metropolitan area.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-801 · Declaration of purpose.
- 47-802 · Definitions.
- 47-803 · Additional definitions.
- 47-804 · Service of notice.
- 47-805 · Office of Real Property Tax Ombudsman.
- 47-811 · Levy and disposition of tax; payment; penalty for nonpayment.
- 47-811.01 · Real property tax amnesty.
- 47-811.02 · Overpayment; credit or refund; interest.
- 47-811.03 · Real property tax abatement for certain commercial…
- 47-811.04 · Abatement of penalty and interest; compromise.
- 47-811.05 · Real property tax payment plans.
- 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.
- 47-818.01 · Adoption of enumerated reports as comparison.
- 47-819 · Compilation and publication of comparisons.
- 47-820 · Assessments — Estimated assessment roll; frequency of…
- 47-820.01 · Assessments — Improved residential real property owned by…
- 47-820.02 · Residential real property subject to certain affordability…
- 47-821 · Assessments — General duties of Mayor; appointment of…
- 47-822 · Assessments — Person in whose name assessment made; address…
- 47-823 · Assessments — Preliminary roll; public inspections and copying…
- 47-824 · Assessments — Notice to taxpayer; contents.
- 47-825 · Assessments — Board of Equalization and Review.
- 47-825.01 · Board of Real Property Assessments and Appeals.
- 47-825.02 · Public Advocate for Assessments and Taxation.
- 47-825.03 · Applicability of certain provisions; hearings open to…
- 47-825.01a · Real Property Tax Appeals Commission.
- 47-826 · Assessments — Power to administer oaths or affirmations and…
- 47-827 · Class actions.
- 47-828 · Violations of assessment provisions.
- 47-829 · Taxable real estate; new structures and additions or…
- 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,…
- 47-833 · Unsubdivided tracts.