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Councilmember Kenyan R. McDuffie 2
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A BILL 5
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IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 9
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To amend Title 47 of the DC Official Code to provide extended assessment notice and first level 14
appeal dates for large-valued real properties so that their final valuations may take into 15
account the prior year’s income and expense information, to revise which real properties 16
are required to file income and expense information with the Office of Tax and Revenue, 17
to require that large-valued real property owners file income and expense information 18
electronically when directed by the Office of Tax and Revenue, to allow the Office of 19
Tax and Revenue to send electronic appeal responses to the property owner, and to 20
provide technical and conforming clarifications. 21
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 22
act may be cited as the “Real Property Assessment and Appeals Schedule Revision Act of 2025”. 23
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Sec. 2. Title 47 of the District of Columbia Official Code is amended as follows: 25
(a) Section 47-821(d) is amended by adding new paragraphs (3), (4) and (5) to read as 26
follows: 27
“(3) The Chief Financial Officer shall publish on his or her website a list of real 28
properties required to submit information as provided under paragraph (1) of this subsection. In 29
addition to requirement in paragraph (5) of this subsection, the list shall identify each real 30
property by square, suffix and lot numbers, or by parcel and lot numbers. The list shall be 31
published on or before February 15 before the information must be submitted.”. 32
“(4) The information required under this subsection shall be filed with the Chief 33
Financial Officer on or before the March 15 immediately prior to the tax year.”. 34
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“(5) The information required under this subsection shall be filed electronically. 35
The list under this subsection shall direct the means and manner in which the information shall 36
be filed.”. 37
(b) Section 47-824(b) is amended as follows: 38
(1) Paragraph (1) is amended by striking the phase “March 1.” and inserting the 39
phrase “March 1; provided, that beginning with Tax Year 2027 the owner of real property 40
appearing on the latest list under § 47-821(d)(3) shall be notified of a proposed change in the 41
assessed value of the owner’s real property on or before June 1.” in its place. 42
(2) Paragraph (4) is amended as follows: 43
(A) Strike the phrase “§ 47-825.01a(f-1)(1)” and insert the phrase “§ 47- 44
825.01a(d)(1) and (2)” in its place. 45
(B) Strike the phrase “April 1.” and insert the phrase “April 1. This 46
paragraph shall not apply to real property appearing on the latest list under § 47-821(d)(3)).” in 47
its place. 48
(c) Section 47-825.01a is amended as follows: 49
(1) Subsection (d) is amended as follows: 50
(A) Paragraph (1) is amended by striking the phrase “at issue.” and 51
inserting the phrase “at issue; provided, that an owner of real property appearing on the latest list 52
under § 47-821(d)(3) may petition to OTR on or before July 1.” in its place. 53
(B) Paragraph (2) is amended by striking the phrase “April 1” and 54
inserting the phrase “April 1 (or July 1 in the case of real property appearing on the latest list 55
under § 47-821(d)(3))” in its place. 56
(C) Paragraph (5) is amended by striking the word “paragraph” and 57
inserting the word “subsection” in its place. 58
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(2) Subsection (e) is amended as follows 59
(A) Paragraph (1)(A) is amended as follows: 60
(i) Strike the phrase “45 days” and insert the phrase 61
“45 days (or by October 15 of the tax year in the case of real property appearing on the latest list 62
under § 47-821(d)(3), whichever is sooner)” in its place. 63
(ii) Strike the phrase “August 1” and insert the phrase “August 1 64
(or September 15 in the case of real property appearing on the latest list under § 47-821(d)(3))” 65
in its place. 66
(iii) Strike the phrase “September 30 preceding the tax year” and 67
insert the phrase “September 30 preceding the tax year (or October 15 of the tax year in the case 68
of real property appearing on the latest list under § 47-821(d)(3))” in its place. 69
(B) Paragraph (2) is amended as follows: 70
(i) Subparagraph (B) is amended to read as follows: 71
“(B)(i) All information in support of the petition shall be submitted by the 72
owner at the time the appeal is filed, and as supplemented under paragraph (1)(A) of this 73
subsection; provided, that the owner shall have the right to rebut any new evidence submitted by 74
OTR in response to the appeal (and any supplement thereto) that was not previously raised 75
during the administrative review. 76
“(ii) Notwithstanding sub-subparagraph (i) of this subparagraph, 77
the Commission may request additional information that the Commission considers necessary. 78
The Commission may keep the record open for 15 days to receive such information.”. 79
(ii) Subparagraph (C) is amended as follows: 80
(I) Sub-subparagraph (i) is amended by striking “is 81
scheduled.” and inserting the phrase “is scheduled; provided, that the original filing and 82
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supplement thereto need not be provided by the Commission to OTR where same has already 83
been fully provided by the owner to OTR as required under paragraph (1)(A) of this subsection”. 84
(II) Sub-subparagraph (ii)(II) is amended to read as 85
follows: 86
“(II) OTR shall provide, via electronic mail, copies of any 87
response and supplement filed with the Commission at least 7 days before the scheduled hearing. 88
If the owner does not receive the response within such time, the owner shall notify OTR in the 89
manner that OTR shall prescribe and then OTR shall provide such response via electronic mail 90
within one day of such notification by the owner. If the owner does not receive electronic mail, 91
OTR shall make any response filed with the Commission available to the owner for inspection 92
and copying at least 7 days before the scheduled hearing. Any charges for copying by OTR shall 93
be at cost.”. 94
(C) Paragraph (6) is amended as follows: 95
(i) Subparagraph (B) is amended to read as follows: 96
“(B) Within 15 days after the date on which the Commission transmits its 97
decision, the owner or OTR, by written notice to the Chairperson with copy including any 98
attachments to the other party, may request the rehearing. If a rehearing is granted, the other 99
party shall have 10 days after the date of the notice granting the rehearing in which to prepare 100
and file with the rehearing panel a response to the hearing.”. 101
(ii) Subparagraph (C) is amended by striking the phrase “the 102
underlying appeal.” and inserting the phrase “the underlying appeal; provided that; if the 103
Chairperson or Vice-Chairperson position is unfilled and no acting or interim has been 104
appointed, the 3-person panel shall then include a Commissioner or hearing examiner who was 105
not a member of the panel that heard the underlying appeal” 106
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(D) Paragraph (7)(A) is amended to read as follows: 107
“(A) By February 1 of each tax year (or February 15 of each tax year in 108
the case of real property appearing on the latest list under § 47-821(d)(3)), all pending real 109
property appeals cases filed in the prior calendar year shall be decided by the Commission.”. 110
Sec. 3. Applicability. 111
Section 2 shall apply to tax years beginning after September 30, 2026. 112
Sec. 4. Fiscal impact statement. 113
The Council adopts the fiscal impact statement in the committee report as the fiscal 114
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 115
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 116
Sec. 5. Effective date. 117
This act shall take effect following approval by the Mayor (or in the event of veto by the 118
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 119
provided in 602(c)(1) of the District of Columbia Home Rule Act, approved December 24, 1973 120
(87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of Columbia 121
Register. 122