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D.C. Code § 47-842

Historic property tax relief — Assessment of officially designated buildings.

Official textus-dc/statcode.dccouncil.gov
Summarize

For certain officially designated historic buildings in the District, the Mayor shall, in addition to assessing at full market value, assess land and improvement on the basis of current use and structures of the buildings, which latter assessment, if it is less than full market value, shall be the basis of tax liability to the District.

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

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In this chapter (40 sections)
  1. 47-825.01 · Board of Real Property Assessments and Appeals.
  2. 47-825.02 · Public Advocate for Assessments and Taxation.
  3. 47-825.03 · Applicability of certain provisions; hearings open to…
  4. 47-825.01a · Real Property Tax Appeals Commission.
  5. 47-826 · Assessments — Power to administer oaths or affirmations and…
  6. 47-827 · Class actions.
  7. 47-828 · Violations of assessment provisions.
  8. 47-829 · Taxable real estate; new structures and additions or…
  9. 47-830 · New buildings; complaints and appeals.
  10. 47-831 · Omitted properties; void assessments; notice and appeal.
  11. 47-832 · Subdivisions made during January, February, March, April, May,…
  12. 47-833 · Unsubdivided tracts.
  13. 47-834 · Reassessment or redistribution — Subdivisions; notice and…
  14. 47-835 · Reassessment or redistribution — Powers and duties of…
  15. 47-836 · Railroad companies — Washington Terminal, Philadelphia,…
  16. 47-837 · Railroad companies — Baltimore and Ohio or Washington Terminal.
  17. 47-838 · Railroad companies — Baltimore and Potomac.
  18. 47-839 · Reassessment powers and duties of Mayor.
  19. 47-840 · Valuation of federal property — Real estate included; return…
  20. 47-841 · Valuation of federal property — Secretary of Interior to…
  21. 47-842 · Historic property tax relief — Assessment of officially…
  22. 47-843 · Historic property tax relief — Eligibility.
  23. 47-844 · Historic property tax relief — Agreements for maintenance and…
  24. 47-845 · Tax deferral — Amount.
  25. 47-845.01 · Tax deferral — Bureau of National Affairs.
  26. 47-845.02 · Tax deferral — Low-income property owners.
  27. 47-845.03 · Tax deferral — Low-income senior property owners.
  28. 47-846 · Tax deferral — Homeowner whose adjusted gross income exceeds…
  29. 47-846.01 · Deferral or forgiveness of property tax.
  30. 47-847 · Sale of tax delinquent property — Issuance of deed to…
  31. 47-848 · Sale of tax delinquent property — Transference of ownership.
  32. 47-849 · Residential property tax relief — Definitions.
  33. 47-850 · Residential property tax relief — Homestead deduction for…
  34. 47-850.01 · Residential property tax relief — Homestead deduction for…
  35. 47-850.02 · Residential property tax relief — One-time filing,…
  36. 47-850.03 · Residential property tax relief — Transfer of homestead to…
  37. 47-850.04 · Residential property tax relief — No homestead when…
  38. 47-851 · Residential property tax relief — report on assessment changes…
  39. 47-852 · Residential property tax relief—Report on exemptions and…
  40. 47-853 · Residential property tax relief—Authorized annual adjustments
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