District Of Columbia § 47-845 - Tax deferral — Amount.
Full text of District Of Columbia D.C. Code § 47-845 — Tax deferral — Amount., with citation guidance and answers to common questions.
§ 47-845. Tax deferral — Amount.
47-845An eligible taxpayer may defer each year any real property tax owed in excess of 110% of his or her immediately preceding year’s real property tax liability for Class 1 Property as defined in . To be eligible for such deferral the taxpayer must:
Have owned for at least 1 year the property for which the deferral is claimed;
Certify that such property is currently occupied by the taxpayer and that such property was occupied by the taxpayer for the 12 month period immediately preceding the application for deferral; and
File a written application for deferral on a form provided by the Mayor. An application for real property tax deferral shall be filed with the Mayor before the last date an installment payment of the real property taxes which are to be deferred is due.
— (7) Repealed.
If a taxpayer submits a timely application for deferral of real property taxes, the amount of real property tax owed in excess of 110% of the prior year’s tax bill shall not constitute delinquent taxes nor shall the taxpayer be assessed any interest for the period said application is pending. A taxpayer shall be eligible to start deferring portions of the increased property tax liability immediately after his or her application has been approved by the Mayor. If the application for deferral is disapproved, the taxpayer shall be notified, in writing, of said disapproval and the reasons therefor and granted an additional 30 days to pay said taxes without interest.
Taxes deferred under this section shall bear simple interest at the rate of ½% per month or portion of a month until paid.
No further deferrals of real property tax shall be granted to a taxpayer when the aggregate amount of the deferred real property tax plus interest from previous tax years, under this section, , and , is equal to or greater than 25% of the assessed value of the real property for the tax year for which the deferral is requested.
Taxes deferred under this section, together with all accumulated interest, shall constitute a preferential lien upon the real property which shall be immediately payable by the seller, transferor, or conveyor whenever the real property is sold, refinanced, transferred, or conveyed in any manner, or whenever additional co-owners (other than spouse or domestic partner) are added to the real property; except, that whenever such real property is sold, transferred, or conveyed to the mother, father, spouse, domestic partner, children by blood or legally adopted children of the seller, transferor, or conveyor, the deferred taxes lien, if not satisfied, shall remain in full force and effect.
Annotations
Applicability of : Section 7048(b) of provided that §§ 7027, 7031, 7036, and 7037 of the act shall apply as of October 1, 2014.
Section 1144 of provided that §§ 1142 and 1143 shall apply to tax periods beginning after September 30, 2005.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-845
What does D.C. Code § 47-845 cover?
Section 47-845 ("Tax deferral — Amount.") 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 § 47-845?
A common citation format is "D.C. Code § 47-845" (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 § 47-845 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.