Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.

# (a)

# (1)

In addition to the annual assessment of real property made pursuant to § 47-820(b), the Mayor, pursuant to subsections (b) through (f) of this section, shall conduct a supplemental assessment of real property between January 1 and June 30, to become effective October 1, and payable March 31, and again between July 1 and December 31, to become effective April 1, and payable September 15, of each calendar year.

# (2)

The Mayor shall mail the notice of a proposed supplemental assessment to the owner:

(A) On or before August 1 of the year in which the supplemental assessment was conducted for supplemental assessments conducted between January 1 and June 30; and

(B) On or before February 1 of the following year for supplemental assessments conducted between July 1 and December 31.

# (b)

The Mayor shall assess the estimated market value of all real property, by lot and square, that was:

# (1)

Erroneously omitted from the previous assessment roll or tax list since the last annual or supplemental assessment; or

# (2)

Not listed on the previous assessment roll or tax list since the last annual or supplemental assessment.

# (c)

The Mayor shall assess the estimated market value of all real property, by lot and square, that has a change in estimated market value as a result of damage or destruction of an improvement since the last annual or supplemental assessment.

# (d)

The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:

# (1)

(A) A new improvement has been constructed;

(B) An addition to or renovation of an existing improvement has been constructed;

(C) There is construction in progress and at least 65% of the total estimated construction has occurred; or

(D) A conversion has occurred; and

# (2)

There is a $100,000 or more change in the estimated market value of the real property.

# (e)

The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:

# (1)

(A) A new improvement has been constructed;

(B) An addition to or renovation of an existing improvement has been constructed;

(C) There is construction in progress; or

(D) A conversion has occurred; and

# (2)

A certificate of occupancy has been issued or, in the case of a single-family dwelling, a building permit has been made final.
(e-1) Class 1A or 1B Property, as defined in § 47-813(c-9)(2), shall not be subject to subsection (e) of this section.

# (f)

After each supplemental assessment, the Mayor shall:

# (1)

Revise the assessment roll and tax list to reflect the current estimated market value of real property for which a supplemental assessment was conducted; and

# (2)

Notify the affected owner in writing of any change in assessment and right of appeal, as provided in § 47-830. The notice shall be mailed by certified or registered mail to the owner’s address of record.