District Of Columbia § 47-811.02 - Overpayment; credit or refund; interest.
Full text of District Of Columbia D.C. Code § 47-811.02 — Overpayment; credit or refund; interest., with citation guidance and answers to common questions.
§ 47-811.02. Overpayment; credit or refund; interest.
47-811.02Subject to subsection (b) of this section, if there is a payment of real property tax that results in an overpayment for a billing period or levy with priority, the overpayment shall be credited in order of priority against the real property tax owing on the property for a subsequent billing period or levy.
The Mayor shall refund the payment, less the real property tax owing, to the person who made the payment; provided, that the refund shall not be allowed unless:
A claim for refund within 3 years from the date the payment was made;
The Office of Tax and Revenue has corrected or changed an assessment or real property classification under which created the overpayment;
The property has been so reassessed under that an overpayment resulted for the periods of reassessment;
The tax was abated for reasonable cause under ; or
The refund results from the grant of a real property tax exemption.
A claim for refund shall be made in the manner prescribed by the Mayor.
The District of Columbia shall pay interest on the overpayment beginning 90 days after the receipt of the claim for refund.
The interest payable by the District under subsection (d) of this section shall be at the rate provided in .
The owner, after seeking refund of the overpayment as set forth in this section, may, within one year from the last day of the tax year in which the claim for refund was made, file suit in the Superior Court of the District of Columbia in the same manner and to the same extent as provided in §§ and ; provided, that the real property tax, including any penalties and interest, shall have first been paid.
This section shall not apply to an action timely filed under and (h).
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-811.02
What does D.C. Code § 47-811.02 cover?
Section 47-811.02 ("Overpayment; credit or refund; interest.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-811.02?
A common citation format is "D.C. Code § 47-811.02" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-811.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.