Real Property Tax Assessment Transition Act of 2001
Bill 14-24

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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(1) Subsection (9) is repealed.

(2) Subsection (10) is repealed.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 following:

"(1) An appeal filed pursuant to § 47-825.1;

"(2) An administrative correction made in accordance with § 47 -825.1;

"(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(3) Subsection (b-1) is repealed.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 information:

"(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 §1-233(c)(3)).

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.