District Of Columbia § 47-802 - Definitions.
Full text of District Of Columbia D.C. Code § 47-802 — Definitions., with citation guidance and answers to common questions.
§ 47-802. Definitions.
47-802For the purposes of this chapter:
The term “real property” means real estate identified by plat on the records and cadastral maps of the Office of Tax and Revenue according to square, parcel or reservation and lot, together with improvements thereon.
The term “Mayor” means the Mayor of the District of Columbia established under .
The term “Council” means the Council of the District of Columbia established under .
The term “estimated market value” means 100% of the most probable price at which a particular piece of real property, if exposed for sale in the open market with a reasonable time for the seller to find a purchaser, would be expected to transfer under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.
Unless otherwise provided in this chapter, the terms “owner” and “taxpayer” shall mean the following:
An owner of record of real property; provided, that if real property is subject to an estate for life, or a lease or ground rent for a term (with renewals) that is at least 30 years, the holder of the possessory interest shall be deemed the owner for purposes of receiving notices of proposed assessed value, receiving bills, and filing any petition or appeal under this chapter; provided further, that the owner of record shall also retain the right to appeal under this chapter;
For purposes of receiving notices of proposed assessed value, receiving bills, and filing any petition or appeal under this chapter, the lessee or user in [];
One or more persons whose leasehold interest in a leasehold condominium, as defined in [], comprises the entire balance of the unexpired term;
One or more persons who meet the requirements of in a single family residential property;
A trust beneficiary who occupies real property owned of record by the trustee, as sole owner, of an irrevocable special needs trust if the trust beneficiary has a disability as defined in section 1614(a)(3) of the Social Security Act, approved October 30, 1972 (86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)).
For the purposes of sub-subparagraph (i) of this subparagraph, a trust is a special needs trust if the trust instrument:
States, among its purposes, that the trust assets are not intended to be counted in determining the beneficiary’s eligibility for needs-based governmental benefits; and
Names the beneficiary with a disability as the sole trust beneficiary during his or her lifetime; and
Provides that the beneficiary with a disability shall not serve as trustee; or
For purposes of appealing the assessment of real property sold under , the tax sale purchaser or the purchaser’s assignee, as applicable; provided, that the Mayor shall not be required to mail notices or bills issued under this chapter to the tax sale purchaser or assignee; provided further, that the owner of record is not appealing the assessment for the same tax year.
The term “regulation”, unless specifically identified as a regulation of the Commissioner, means a regulation of the Council enacted under § 406 of the Reorganization Plan No. 3 of 1967, and after January 2, 1975, such term means an act of the Council of the District of Columbia enacted under § 412 (and related sections) of the District of Columbia Home Rule Act [].
The term “tax year” means the period beginning October 1st each year and ending September 30th each succeeding year.
The term “valuation date” means January 1 of the preceding real property tax year.
The term “phased-in assessed value” means the assessed value which is increased each year of a 3-year cycle in increments of one-third the assessed value.
The term “3-year cycle” means 3 continuous tax years for which the assessed value of real property shall be determined.
The term “limited-equity cooperative” means a cooperative required by a government agency or nonprofit organization to limit the resale price of membership shares for the purposes of keeping the housing affordable to incoming members that are low and moderate income.
The term “carrying charge subsidies” means any payment, originating directly or indirectly, with a federal or local government housing agency, used to supplement the monthly housing payments of individual cooperative members.
[Expired].
The term “cost-of-living adjustment” for any real property tax year means an amount equal to the dollar amount of the homestead deduction provided in §§ and multiplied by the difference between the Consumer Price Index for the preceding real property tax year and the Consumer Price Index for the real property tax year beginning October 1, 2010, divided by the Consumer Price Index for the real property tax year beginning October 1, 2010. For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such real property tax year.
The term “domestic partner” shall have the same meaning as provided in .
The phrase “senior or disabled cost-of-living adjustment” for any real property tax year means $125,000 multiplied by the difference between the Consumer Price Index for the preceding real property tax year and the Consumer Price Index for the real property tax year beginning October 1, 2012, divided by the Consumer Price Index for the real property tax year beginning October 1, 2012.
For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such real property tax year.
Annotations
became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, and by , § 7104, 61 DCR 9990.
Section 18 of D.C. Law provided that the act shall apply as of October 1, 2013.
Applicability of : Section 11(b) of provided that § 11(a) of the act, which added (16), shall apply to tax years beginning after September 30, 2013.
Expiration and review of title I of : Section 2003 of repealed the expiration provision of section 105(b) and the review provision of section 105(a) of .
Review of title I provisions after 3 years: Section 105(a) of title I of provided that after 3 years, the Committee on Finance and Revenue shall review the provisions of this title and make recommendations for their continuance, amendment, or termination.
Audit of triennial assessment process: Section 103 of provided that at the end of the first triennial assessment cycle, an audit of the assessment process shall be conducted by an outside firm, under the auspices of the International Association of Assessing Officers, for the purposes of examining the methodology, procedures, and accuracy of real property assessments under the triennial assessment process. The results of the audit shall be provided to the Council of the District of Columbia.
Mayor authorized to issue rules: Section 104 of provided that the Mayor may promulgate rules necessary for the implementation of this title.
Expiration of title I of : Section 105(b) of provided that title I of that act shall expire 4 years from its effective date. became effective on October 23, 1997.
Mayor authorized to issue rules: Section 9 of provided that the Mayor shall issue rules necessary to carry out the provisions of , as amended by § 10(e) of the act.
Applicability of : Section 3(a) of provided: “(a) Section 2(a), (b), and (c) shall apply as of October 1, 2006.”
“Sec. 1299. Repealed.”
“(b) Repealed.
“(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.
“Sec. 1298. Conditional applicability.
Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of : Sections 1298 and 1299, as amended by , § 7068(l), (m) provided:
“This act shall expire on August 5, 2006 if this act has not taken effect under section 1277.”.
“Sec. 1278. Sunset.
“(b) Repealed.
“(a) Section 1276 shall apply for taxable years beginning after September 30, 2005.
“Sec. 1277. Applicability; conditional effect.”
Applicability and expiration of subtitle GG of title I, §§ 1275 to 1279, of : Sections 1277 and 1278 of , as amended by , § 7068(e), provided:
Short title of subtitle GG of title I of Law 16-33: Section 1275 of provided that subtitle GG of title I of the act may be cited as the Limited-Equity Cooperative Tax Fairness Act of 2005.
Short title: Section 1031 of provided that subtitle D of title I of the act may be cited as the “Homestead Deduction Increase Act of 2007”.
Source: official District Of Columbia text · Last verified 2026-08-27
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