|Councilmember Jack Evans
A BILL IN THE COUNCIL
OF THE DISTRICT OF COLUMBIA
To amend, on an emergency basis, Title 47 of the District of Columbia Code to authorize
the Chief Financial Officer to set the special real property tax rates by publication, to
provide that real property assessments will occur on an annual basis upon the completion
of the real property's first 3-year cycle, to provide for an appeal process to work in
conjunction with the Tax Clarity Act of 2000, and to retain improvements in the real
property assessment appeal process that would 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 Emergency Act of 2001".
Sec. 2. Chapter 8 of Title 47 is amended as follows:
(a) Section 47-815 is amended by adding a new subsection (b-1) to read as follows:
"(b-1) Subject to§ 47-812 fixing the sum of the real property tax rates or
specific act of the Council, the Mayor shall determine and publish in the District of
Columbia Register before September 16th of each preceding tax year the real property
special tax rates to be applied, during the tax year, to the classes of real property set
forth in §47-813.".
(b) Section 47-820 is amended as follows:
(1) Subsection (a) is amended as follows:
(A) Paragraph (1) is amended to read as follows:
"(1) The assessed value of all real property as of the valuation date shall be
listed annually on the estimated assessment roll for real property taxation
(B) Paragraph (2) is repealed.
(C) Paragraph (3) is redesignated as paragraph (2);
(D) The newly designated paragraph (2) is amended by striking the phrase "January
1st of the year preceding the tax year" and inserting the phrase "the valuation
date" in its place.
(2) Subsection (b) is amended by striking the phrase "subsection (b-1)" and
inserting the phrase "subsections (b-1) and (b-2)" in its place.
(3) A new subsection (b-2) is added to read as follows:
"(b-2) Notwithstanding subsection (b-1) of this section, real property which has
completed its first 3-year cycle shall thereafter be revalued annually to determine its
assessed value as of the valuation date. The assessed value of the real property revalued
under this subsection shall not be phased in, and the tax rate shall be applied to the
assessed value for purposes of the real property tax year's levy.".
(4) Subsections (e) and (f) are repealed.
(c) Section 47-824(b)(3) is amended as follows:
(1) Subparagraph (A) is amended by striking the phrase "use,".
(2) Subparagraph (B) is amended by striking the phrase "of the land and
improvements (shown separately and in total)".
(3) Subparagraph (D) is amended by striking the phrase "The phased-in" and
inserting the phrase "Except when revalued under §47-820(b-2), the phased-in"
in its place.
(4) Subparagraphs (E), (G) and (H) are repealed.
(5) Subparagraph (I) is redesignated at subparagraph (E).
(6) Newly redesignated subparagraph (E) is amended to read as follows:
"(E) 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, or deductions which relate to real property taxes.".
(d) Section 47-825.1 (f-1) is amended by adding a new paragraph (1-1) to read as
"(1-1) An owner or new owner of real property revalued under §47-820(b-2) may
petition for an administrative review of, and appeal to the Board, the real property's
proposed assessed value or classification that shall be in effect for the tax year at
issue in the same manner and to the same extent as an owner or new owner under paragraph
(1) of this subsection. The petition or appeal shall be deemed to have been filed under
paragraph (1) of this subsection.".
Sec. 3. Conforming amendment.
Section 105 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
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 upon its enactment (approval by the
Mayor, or in the event of veto by the Mayor, override of the veto by the Council, and
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)), and shall remain in effect for no longer than 90 days, as provided for
emergency acts of the Council of the District of Columbia in section 412(a) of the
District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788; D.C. Code