Code of the District of Columbia

§ 47–846.01. Deferral or forgiveness of property tax.

The Mayor may defer or forgive, in whole or in part, any property tax owed to the District of Columbia with respect to any qualified real property approved pursuant to § 6-1503.


(Sept. 3, 1974, Pub. L. 93-407, title IV, § 436a; as added Oct. 20, 1988, D.C. Law 7-177, § 6(b), 35 DCR 6158; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-846.1.

Emergency Legislation

For temporary (90 day) amendment of section, see § 2 of Small Business Streetscape Construction Real Property Tax Deferral Emergency Act of 2009 (D.C. Act 18-48, April 27, 2009, 56 DCR 3579).

For temporary (90 day) amendment of section, see § 2 of H Street, N.E. Small Business Streetscape Construction Real Property Tax Deferral Emergency Act of 2010 (D.C. Act 18-341, March 22, 2010, 57 DCR 2850).

Temporary Legislation

Section 2 of D.C. Law 18-27 designated the existing test as subsec. (a) and added subsec. (b) to read as follows:

“(b) Upon application, the Mayor shall defer, without penalty, until September 15, 2009, all the first half billing of real property taxes for tax year 2009 owed to the District of Columbia by a small business located within an active streetscape construction corridor on all the city blocks of H Street, N.E., between 3rd Street, N.E., and 15th Street, N.E.; all the city blocks of 7th Street, S.E., between North Carolina Avenue, S.E., and Pennsylvania Avenue, S.E.; and all the city blocks of 12th Street, N.E., between Michigan Avenue, N.E., and Monroe Street, N.E.”

Section 4(b) of D.C. Law 18-27 provided that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 18-178 designated the existing text as subsec. (a); and added subsec. (b) to read as follows:

“(b) Upon application, the Mayor shall defer, without penalty, until September 15, 2010, all the first half billing of real property tax for tax year 2010 owed to the District of Columbia with respect to any small commercial businesses located within an active streetscape construction corridor for the city blocks of H Street, N.E., between 3rd Street, N.E., and 15th Street, N.E.”.

Section 4(a) of D.C. Law 18-178 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

Mayor authorized to issue rules: Section 13 of D.C. Law 7-177 provided that the Mayor shall issue rules to implement the provisions of the act.