District Of Columbia § 47-812 - Establishment of rates.

Full text of District Of Columbia D.C. Code § 47-812 — Establishment of rates., with citation guidance and answers to common questions.

§ 47-812. Establishment of rates.

47-812
(a)

The Council, after public hearing, shall by October 15 of each year establish, by act, rates of taxation, by class, as provided in , and the rates shall be applied, during the tax year, to the assessed value of all real property subject to taxation. The Council, acting by resolution, may extend the time for establishing the rates of taxation. If the Council does extend the time for establishing the rates of taxation on real property, it must establish those rates for the tax year by permanent legislation. If the Council does not establish the rates of taxation of real property by October 15, and does not extend the time for establishing rates, the rates of taxation applied for the prior year shall be the rates of taxation applied during the tax year.

(a-1)

Notwithstanding the provisions of subsection (a) of this section, the real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 1994, and ending September 30, 1995, shall be the same rates in effect for the tax year beginning October 1, 1993, and ending September 30, 1994.

(a-2)

Notwithstanding the provisions of subsection (a) of this section, the real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 1995, and ending September 30, 1996, shall be the same rates in effect for the tax year beginning October 1, 1993, and ending September 30, 1994.

(b)

Notwithstanding the provisions of subsection (a) of this section, the following real property tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1995, and ending September 30, 1996:

(1)

$0.3659 for each $100 of assessed value for Class 1 Property;

(2)

$0.5869 for each $100 of assessed value for Class 2 Property;

(3)

$0.7050 for each $100 of assessed value for Class 3 Property;

(4)

$0.8194 for each $100 of assessed value for Class 4 Property; and

(5)

$1.9055 for each $100 of assessed value for Class 5 Property.

(b-1)

Notwithstanding the provisions of section 413 [Pub. L. 93-407, title IV, § 413], subsection (a) of this section, or any other law imposing requirements on the enactment of these tax rates, the following real property tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1996, and ending September 30, 1997:

(1)

$0.3936 (for each $100 of assessed value) for Class One Property;

(2)

$0.6314 (for each $100 of assessed value) for Class Two Property;

(3)

$0.7585 (for each $100 of assessed value) for Class Three Property;

(4)

$0.8815 (for each $100 of assessed value) for Class Four Property; and

(5)

$2.0500 (for each $100 of assessed value) for Class Five Property.

(b-2)

Notwithstanding the provisions of subsection (a) of this section, the following real property tax rates are established for taxable real property in the District of Columbia for the tax year beginning October 1, 1997, and ending September 30, 1998:

(1)

$0.2400 for each $100 of assessed value for Class 1 Property;

(2)

$0.3850 for each $100 of assessed value for Class 2 Property;

(3)

$0.4625 for each $100 of assessed value for Class 3 Property;

(4)

$0.5375 for each $100 of assessed value for Class 4 Property; and

(5)

$1.2500 for each $100 of assessed value for Class 5 Property.

(b-3)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 1999, and ending September 30, 2000, shall be:

(1)

$0.96 for each $100 of assessed value for Class 1 Property;

(2)

$1.34 for each $100 of assessed value for Class 2 Property;

(3)

$1.85 for each $100 of assessed value for Class 3 Property; and

(4)

$2.05 for each $100 of assessed value for Class 4 Property.

(b-4)
(1)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 2000, and ending September 30, 2001, shall be:

(A)

$0.96 for each $100 of assessed value for Class 1 Property;

(B)

$1.15 for each $100 of assessed value for Class 2 Property;

(C)

$1.85 for each $100 of assessed value for Class 3 Property; and

(D)

$1.95 for each $100 of assessed value for Class 4 Property.

(2)

Paragraph (1) of this subsection shall not apply if the certification by the Chief Financial Officer required by demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is below 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5% or the real GDP growth is less than or equal to 1.7%.

(b-5)
(1)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 2001, and ending September 30, 2002, shall be:

(A)

$0.96 for each $100 of assessed value for Class 1 Property; and

(B)

$1.85 for each $100 of assessed value for Class 2 Property.

(2)

Repealed.

(b-6)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 2002, shall be:

(1)

$0.96 for each $100 of assessed value for Class 1 Property;

(2)

$1.85 for each $100 of assessed value for Class 2 Property; and

(3)

$5.00 for each $100 of assessed value for Class 3 Property.

(b-7)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 2005, shall be:

(1)

$0.92 for each $100 of assessed value for Class 1 Property;

(2)

$1.85 for each $100 of assessed value for Class 2 Property; and

(3)

$5.00 for each $100 of assessed value for Class 3 Property.

(b-8)
(1)
(A)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 1 Property in the District of Columbia for the tax year beginning October 1, 2006, and each tax year thereafter, shall be established as follows:

(i)
(I)

For the tax year beginning October 1, 2006, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2005, plus 9%.

(II)

Before September 16, 2006, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.

(ii)
(I)

For the tax year beginning October 1, 2007, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2006, plus 8%.

(II)

Before September 16, 2007, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.

(iii)
(I)

For the tax year beginning October 1, 2008, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2007, plus 7%.

(II)

Before September 16, 2008, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.

(iv)
(I)

For the tax year beginning October 1, 2009, and each tax year thereafter, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected during the preceding tax year, plus the lesser of:

(aa)

Seven percent; or

(bb)

The percentage increase in the total aggregate assessment of taxable real property for Class 1 Properties.

(II)

By January 5 of the tax year, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-sub-paragraph (I) of this sub-subparagraph.

(B)

Notwithstanding the provisions of subparagraph (A) of this paragraph, if, for the current tax year, the total aggregate assessment of taxable real property for Class 1 Properties is estimated to decrease, the real property tax rate for Class 1 Properties shall be the real property tax rate for the prior tax year.

(2)

Repealed.

(b-9)
(1)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Properties in the District of Columbia for the tax year beginning October 1, 2008, shall be:

(A)

For the first $3 million of assessed value, $1.65 of each $100 of assessed value; and

(B)

For the portion of the assessed value exceeding $3 million, $1.85 of each $100 of assessed value.

(2)
(A)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Property in the District of Columbia for the tax year beginning October 1, 2009, and each tax year thereafter, shall be:

(i)

For the first $3 million of assessed value, the rate as established in subparagraph (B) of this paragraph; provided, that for the tax year beginning October 1, 2011, the tax rate shall be $1.65 of each $100 of assessed value; and

(ii)

For the portion of the assessed value exceeding $3 million, $1.85 of each $100 of assessed value.

(B)
(i)

The Chief Financial Officer shall compute the real property tax rate for the first $3 million of assessed value for taxable Class 2 Properties in the District of Columbia, for the tax year beginning October 1, 2009, as follows:

(I)

The Chief Financial Officer shall subtract $1,312,793,900 from the estimated real property taxes to be collected for Class 2 Properties based upon a rate of $1.85 of each $100 of assessed value.

(II)

The Chief Financial Officer shall compute the real property tax rate (rounded up to the nearest penny) for the first $3 million of assessed value for taxable Class 2 Properties by taking the amount yielded by sub-sub-subparagraph (I) of this sub-subparagraph and, if it is a positive number, applying this amount to reduce the real property tax rate; provided, that the real property tax rate shall not be less than $.90 of each $100 of assessed value.

(ii)

The Chief Financial Officer shall compute the real property tax rate for the first $3 million of assessed value for taxable Class 2 Properties in the District of Columbia, for the tax year beginning October 1, 2010, and each tax year thereafter, as follows:

(I)

The Chief Financial Officer shall multiply the total amount of taxes estimated to be received for taxable Class 2 Properties in the District of Columbia for the prior fiscal year by 110%.

(II)

The Chief Financial Officer shall subtract the amount yielded by sub-sub-subparagraph (I) of this sub-subparagraph from the estimated real property taxes to be collected in the tax year based upon the applicable rates in effect for Class 2 Properties during the prior tax year.

(III)

The Chief Financial Officer shall compute the real property tax rate (rounded up to the nearest penny) for the first $3 million of assessed value for taxable Class 2 Properties by taking the amount yielded by sub-sub-subparagraph (II) of this sub-subparagraph and, if it is a positive number, applying this amount to reduce the real property tax rate; provided, that the real property tax rate shall not be less than $.90 of each $100 of assessed value.

(iii)

By January 5 of each tax year, the Chief Financial Officer shall submit to the Council the real property tax rate computed under this subparagraph.

(3)

The real property tax rate computed in paragraph (2) of this subsection shall only reduce the real property tax rate. If revenues increase by less than the amount needed to reduce the real property tax rate, the real property tax rate shall be equal to the real property tax rate of the prior fiscal year.

(b-10)
(1)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 3 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $5 for each $100 of assessed value.

(2)

Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 4 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $ 10 for each $ 100 of assessed value.

(c)

Pursuant to section 9 of the General Obligation Bond Act of 1994, effective May 3, 1994 (; 41 DCR 1224), the following real property special tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1995, and ending September 30, 1996:

(1)

$0.5941 for each $100 of assessed value for Class 1 Property;

(2)

$0.9531 for each $100 of assessed value for Class 2 Property;

(3)

$1.1450 for each $100 of assessed value for Class 3 Property;

(4)

$1.3306 for each $100 of assessed value for Class 4 Property; and

(5)

$3.0945 for each $100 of assessed value for Class 5 Property.

(c-1)

Notwithstanding the provisions of section 413, subsection (c) of this section, or any other law imposing requirements on the enactment of these tax rates, pursuant to section 9 of the General Obligation Bond Act of 1994, effective May 3, 1994 (; 41 DCR 1224), the following real property special tax rates are established for taxable real property in the District of Columbia for the real property tax year that begins October 1, 1996, and ends September 30, 1997:

(1)

$0.5664 (for each $100 of assessed value) for Class One Property;

(2)

$0.9086 (for each $100 of assessed value) for Class Two Property;

(3)

$1.0915 (for each $100 of assessed value) for Class Three Property;

(4)

$1.2685 (for each $100 of assessed value) for Class Four Property; and

(5)

$2.9500 (for each $100 of assessed value) for Class Five Property.

(c-2)

Pursuant to section 9 of the General Obligation Bond Act of 1996, effective October 1, 1996 (; 43 DCR 5432), the following real property special tax rates are established for taxable real property in the District of Columbia for the tax year beginning October 1, 1997, and ending September 30, 1998:

(1)

$0.7200 for each $100 of assessed value for Class 1 Property;

(2)

$1.1550 for each $100 of assessed value for Class 2 Property;

(3)

$1.3875 for each $100 of assessed value for Class 3 Property;

(4)

$1.6125 for each $100 of assessed value for Class 4 Property; and

(5)

$3.7500 for each $100 of assessed value for Class 5 Property.

(d)

For purposes of this section, the terms “Class 1 Property”, “Class 2 Property”, “Class 3 Property”, “Class 4 Property”, and “Class 5 Property” each has the same meaning as the terms have in , (2), (3), (4), and (5).

(e)

The Mayor of the District of Columbia shall issue rules necessary to implement subsections (b) through (d) of this section.

(f)
(1)

When the last day prescribed under this section for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day that is not a Saturday, Sunday, or a legal holiday.

(2)

The last day for the performance of any act shall be determined by including any authorized extension of time.

(3)

For the purposes of this subsection, the term “legal holiday” means a legal holiday in the District of Columbia.

Annotations

Section 7093 of provided that § 7092 of the act shall apply upon certification by the Chief Financial Officer that sufficient revenue is available in the June 2012, September 2012, or December 2012 revenue estimates to fund section 1002(a)(1) through (14) of the Revised Revenue Estimate Contingency Priority List Act of 2012 (). This contingency was not met.

Section 7092 of would have substituted “$1.55” for “$1.65” in (b-9)(1)(A) and (b-9)(2)(A)(i); and would have substituted “October 1, 2013” for “October 1, 2011” in (b-9)(2)(A)(i).

Section 5(b) of provided that section 4(a) shall apply to real property tax years beginning after September 30,2008.

“Sec. 1264. Repealed.”

“(c) Repealed.

“(b) Repealed.

“(a) Section 1262 shall apply for taxable years beginning after September 30, 2005.”

“Sec. 1263. Applicability; conditional effect.

Applicability and expiration of subtitle EE of title I, §§ 1261 to 1265, of : Sections 1263 and 1264 of , as amended by section 5(g) of and , § 7068(c), (d), provided:

An annual tax is imposed on real property in the District of Columbia by and by the General Obligation Bond Act of 1996, effective October 1, 1996 (; 43 DCR 5432) (the “1996 Act”), which is not codified. The 1996 Act established a real property special tax to pay debt service on general obligation bonds issued by the District of Columbia. Prior to the 1996 Act, a real property special tax was imposed by the General Obligation Bond Act of 1994, effective May 3, 1994 (; 41 DCR 1224). The real property tax rates and real property special tax rates are established by this section (), either separately or as a sum.

General obligation bonds authorized: authorized the issuance of general obligation bonds of the District of Columbia for the purpose of financing certain capital projects and refunding certain capital indebtedness of the District of Columbia.

Section 2(c) of provided that, for purposes of this section, the terms “Class 1 Property”, “Class 2 Property”, “Class 3 Property”, and “Class 4 Property” each has the meaning given each term in subsection (c-1)(1), (2), (3), and (4) of , as amended by § 3b of the act.

Definitions applicable: Section 2(c) of provided that, for purposes of this section, the terms “Class 1 property”, “Class 2 property”, “Class 3 property”, and “Class 4 property” each has the meaning given to the term in subsection (c-1)(1), (2), (3), and (4) of , as amended by § 3(b) of the act.

Real property special tax rates established: Section 2(b) of , effective November 19, 1985, established rates for the real property special tax on taxable real property in the District of Columbia for the tax year beginning July 1, 1985, and ending June 30, 1986, as follows: $0.1585 for each $100 of assessed value for Class 1 property; $0.1998 for each $100 of assessed value for Class 2 property; $0.2488 for each $100 of assessed value for Class 3 property; and $0.2638 for each $100 of assessed value for Class 4 property.

Definitions applicable: The definitions in apply to this section.

Tax Year 1995 Real Property Tax Rates Establishment Extension Emergency Resolution of 1994: Pursuant to Resolution 10-443, effective October 4, 1994, the Council extended, on an emergency basis, the time for establishing the real property tax rates for tax year 1995 until December 5, 1994.

Calculated rates for tax year 1995: The following calculated rates became the tax rates for tax year 1995 on December 16, 1994, pursuant to Resolution 10-443 and D.C. Code (See 41 DCR 5987):

Section 2(d) of provided that the Mayor shall issue rules to implement the provisions of the section.

Mayor authorized to issue rules: Section 4 of provided that the Mayor shall issue rules to implement the provisions of the act pursuant to .

General obligation bonds authorized: , effective November 19, 1985, authorized the issuance of general obligation bonds of the District of Columbia for the purpose of financing certain capital projects and refunding certain capital indebtedness of the District of Columbia.

Real property special tax rates established: Section 2(b) of established rates for the real property special tax on taxable real property in the District of Columbia for the tax year beginning July 1, 1986, and ending June 30, 1987 as follows: $0.3514 for each $100 of assessed value for Class 1 Property; $0.4434 for each $100 of assessed value for Class 2 Property; $0.5243 for each $100 of assessed value for Class 3 Property; and $0.5846 for each $100 of assessed value for Class 4 Property.

Section 2(a) of established rates of taxation on taxable real property in the District of Columbia for the tax year beginning July 1, 1986, and ending June 30, 1987 as follows: $0.8686 for each $100 of assessed value for Class 1 Property; $1.0966 for each $100 of assessed value for Class 2 Property; $1.2957 for each $100 of assessed value for Class 3 Property; and $1.4454 for each $100 of assessed value for Class 4 Property.

Section 2(a) of established rates of taxation on taxable real property in the District of Columbia for the tax year beginning July 1, 1985, and ending June 30, 1986, as follows: $1.0615 for each $100 of assessed value for Class 1 property; $1.3402 for each $100 of assessed value for Class 2 property; $1.5712 for each $100 of assessed value for Class 3 property; and $1.7662 for each $100 of assessed value for Class 4 property.

Section 2 of the Act of March 5, 1981, , established the rates of taxation on taxable real property in the District of Columbia for the tax year beginning July 1, 1980, and ending June 30, 1981, as follows: $1.22 for each $100 of assessed value for Class 1 Property; $1.54 for each $100 of assessed value for Class 2 Property; and $2.13 for each $100 of assessed value for Class 3 Property.

Application of Law 14-307: Section 1304 of provided: “Sections 1302 and 1303 shall apply as of October 1, 2002.”

Short title: Section 8101 of provided that subtitle K of title VIII of the act may be cited as “Determination of Calculated Rate for Fiscal Year 2012 Act of 2011”.

Short title: Section 7003 of provided that subtitle C of title VII of the act may be cited as the “Commercial Real Property Tax Relief Act of 2008”.

Short title of subtitle FF of title I of Law 16-33: Section 1271 of provided that subtitle FF of title I of the act may be cited as the Calculated Residential Property Tax Rate Establishment Act of 2005.

Short title of subtitle EE of title I of Law 16-33: Section 1261 of provided that subtitle EE of title I of the act may be cited as the Residential Property Tax Rate and Cap Reduction Act of 2005.

Source: official District Of Columbia text · Last verified 2026-08-27

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