Section: 9-9903

DEFINITIONS: REAL PROPERTY TAXES

Most recent version of the final adopted rule codified in the D.C. Municipal Regulations (DCMR)


Effective Date : 7/31/2026 12:00:00 AM

Authority : D.C. Official Code § 47-874 (2015 Repl.), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub. L. 109-356; D.C. Official Code § 1-204.24d (2016 Repl.)), and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

Source : Commissioner’s Order 65-742, issued June 3, 1965, 11 DCR 295 (June 7, 1965); Section 1 of the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383 (February 12, 1976); as amended by Final Rulemaking published at 27 DCR 1324 (March 28, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 708 (February 15, 1980); by Final Rulemaking published at 28 DCR 2923 (June 26, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 2161 (May 15, 1981); by Final Rulemaking published at 30 DCR 1922, 1925 (April 29, 1983); by Final Rulemaking published at 33 DCR 4119, 4121 (July 11, 1986); and by Final Rulemaking published at 37 DCR 5128, 5132 (August 3, 1990); as amended by Final rulemaking published at 73 DCR 010858 (July 31, 2026).

Editor's Note :

Rulemaking notices were published in the D.C. Register(DCR) and Adopted Rules were codified into the D.C. Municipal Regulations (DCMR)

  Notice ID Register Category Heading Notice/
Adopted Section 		Register Issue/
Effective Date
N146101 Final Rulemaking Tax and Revenue, Office of - Notice of Final Rulemaking - Amending 9 DCMR Ch. 3, etc. - Dwelling Unit Defined for Purposes of Determining Class 1A and 1B Property View Text 7/31/2026
Vol 73/31
R0056247 Adopted Rule DEFINITIONS: REAL PROPERTY TAXES View Text Effective:
7/31/2026
N145387 Proposed Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Amending 9 DCMR Ch. 3, etc. - Dwelling Unit Defined for Purposes of Determining Class 1A and 1B Property View Text 6/5/2026
Vol 73/23
R0023677 Adopted Rule DEFINITIONS: REAL PROPERTY TAXES View Text Effective:
1/1/1900
Other rules using the same rule number