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Council Period 12
Council Period 13
|Councilmember Jack Evans
Chairman Linda Cropp
Councilmember Sharon Ambrose
Councilmember Harold Brazil
Councilmember Kevin Chavous
Councilmember Jim Graham
Councilmember Carol Schwartz
Councilmember Kathy Patterson
Councilmember Sandy Allen
Councilmember David Catania
Councilmember Phil Mendelson
Councilmember Vincent Orange
A BILL IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
To amend Title 47 of the District of Columbia Code to provide that real property
assessments will occur on an annual basis, provide additional time for notices of
assessment for real property tax year 2002, and to retain improvements in the real
property assessment appeal process that would be otherwise be eliminated through the
sunset of D.C. Law 12-40.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as
the "Real Property Tax Assessment Transition Act of 2001".
Sec. 2. Chapter 8 of Title 47 is amended as follows:
(a) Section 47-802 is amended as follows:
(1) Subsection (9) is repealed.
(2) Subsection (10) is repealed.
(b) Section 47-820 is amended as follows:
(1) Subsection (a) is amended to read as follows:
"(a) The assessed value for all real property shall be the
estimated market value of such property as of January 1 st of the year preceding the tax
year, as determined by the Mayor, and shall be listed on the assessment roll for real
property taxation purposes annually as provided in §§ 47-820 through 47-828. In
determining the estimated market value for various kinds of real property, the Mayor may
do so manually or through the use of an automated system or systems such as the
Computer-Assisted Mass Appraisal System. The Mayor shall take into account any factor that
may have a bearing on the market value of the real property, including, but not limited
to, sales information on similar types of real property, mortgage, or other financial
considerations, reproduction cost less accrued depreciation because of age, condition, and
other factors, income-earning potential (if any), zoning, and government-imposed
restrictions. Assessments shall be based upon the sources of information available to the
Mayor, which may include actual view.".
(2) Subsection (b) is amended to read as follows:
"(b) All real property shall be assessed annually, and the
resulting assessment shall be in effect unless otherwise revised as a result of any of the
"(1) An appeal filed pursuant to § 47-825.1;
"(2) An administrative correction made in accordance with §
"(3) A supplemental assessment conducted pursuant to § 47 -829;
"(4) A substantive change in
the use of the property;
"(5) A change in the zoning for
the area in which the property is located;
"(6) A change in the
classification of the real property;
"(7) A substantial change
occurs to the physical make up of the property; or
"(8) A substantial error occurs
in the assessment of the property."
(3) Subsection (b-1) is repealed.
(c) Section 47-824 is amended to
read as follows:
"(a) Except as provided in subsection (b), beginning as soon
as possible after January 1, but no later than March 1, each owner of real property shall
be notified in writing of a proposed change in the assessed value of the owner's real
property for the next real property tax year. The notice shall include the following
"(1) The address, lot, square, use, and the classification
of the real property;
"(2) The current assessed value
of the land and improvements (shown separately and in total) of the property;
"(3) The proposed assessed value;
"(4) An indication of the
reason for any change in the assessment;
"(5) A statement explaining the
right of appeal procedures pursuant to § 47 -825.1(f-1);
"(6) Citation to the regulations or orders under which the
property was assessed;
"(7) The location of the assessment roll and sales ratio
studies referred to in §§ 47-823 and 47-825.1(h-1) and the hours during which the
information is available to the public; and
"(8) Unless published on the Internet or made available in
writing to anyone who requests it from the Office of Tax and Revenue, an explanation of
all special benefits, incentives, limitations, or credits which relate to real property
taxes as a result of this chapter or any other law.
"(b) For real property tax year 2002, each owner of real
property shall be notified in writing of a proposed change in the assessed value of the
owner's real property no later than March 31, 2001. The notice shall include the same
information specified in subsection (a). Notwithstanding § 47-825.1(f-1)(1), owners
notified pursuant to this subsection may file a request for an administrative review on or
before April 30, 2001.".
(d) Paragraph 47-825.1(f-2)(1) is amended to read as follows:
"(1) A new owner may petition for an administrative review
of the assessment, equalization, valuation, or classification of a newly acquired property
within 60 days from the date of transfer of the property if the property is transferred to
the new owner at a time that prevents the new owner from filing a request for an
administrative review on or before April 1. However, no petition for an administrative
review shall be filed after the July 1 immediately preceding the tax year in which the
assessment or classification shall be in effect.".
Sec. 3. Conforming amendment. Section 105(b) of the Real Property
Assessment Process and Tax Revenue Anticipation Notes Amendment Act of 1997, effective
October 23, 1997 (D.C. Law 12-40; 44 DCR 4895), is repealed.
Sec. 4. Fiscal impact statement.
The Council adopts the fiscal impact statement in the Committee
Report as the fiscal impact statement required by section 602(c)(3) of the District of
Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Code
Sec. 5. Effective date.
This act shall take effect following approval by the Mayor (or in
the event of veto by the Mayor, action by the Council to override the veto), approval by
the Financial Responsibility and Management Assistance Authority as provided in section
203(a) of the District of Columbia Financial Responsibility and Management Assistance Act
of 1995, approved April 17, 1995 (109 Stat. 116; D.C. Code § 47-392.3(a)), a 30-day
period of Congressional review as provided in section 602(c)(1) of the District of
Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 831; D.C. Code §
1-233(c)(1)), and publication in the District of Columbia Register.