2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 5 — TAX RATES, RECORDS, AND SURPLUS FUNDS
Section 47-501 — Tax on real and personal property.

For the purpose of defraying such expenses of the District of Columbia as Congress may from time to time appropriate for, there hereby is levied for each and every fiscal year, a tax at such rate on the real and personal property subject to taxation in the District as will, when added to the other taxes and revenues of the District, produce money enough to enable the District to pay promptly and in full all sums directed by Congress to be paid by the District, and for which appropriation has been duly made; and the Council of the District of Columbia hereby is empowered and directed to ascertain, determine, and fix, annually for real property, and at such times as it may deem necessary for personal property, such rate of taxation as will, when applied as aforesaid, produce the money needed to defray the share of the expenses of the District during the year for which the rate is fixed; provided, that the rate of taxation on personal property levied for any tax year shall apply to succeeding tax years unless the Council acts to ascertain, determine and fix a different rate of taxation thereon in accordance with the provisions of this section; and the Mayor of the District shall, in accordance with existing law, cause all such taxes and revenues to be promptly collected and, when collected, to be daily deposited in the Treasury to the credit of the District for the purposes herein set out.

History
(June 29, 1922, 42 Stat. 669, ch. 249; Sept. 13, 1980, D.C. Law 3-92, § 301, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Annotations
Cross References. Real property tax rates, authority and procedure to establish, see § 47-811 et seq.

Section References. This section is referenced in § 47-811.

Prior Codifications. 1981 Ed., § 47-501.
1973 Ed., § 47-501.

Temporary Amendment of Section. Section 2 of D.C. Law 19-91 added the following sentence to the end of the section: "Beginning September 30, 2011, personal property tax shall be reported in the fiscal year in which it is collected.".
Section 4(b) of D.C. Law 19-91 provided that the act shall expire after 225 days of its having taken effect.

Temporary Amendment of Section. Section 2 of D.C. Law 19-220 amended this section to read as follows:
"For the purpose of defraying such expenses of the District of Columbia as Congress may from time to time appropriate for, there hereby is levied for each and every fiscal year, a tax at such rate on the real and personal property subject to taxation in the District as will, when added to the other taxes and revenues of the District, produce money enough to enable the District to pay promptly and in full all sums directed by Congress to be paid by the District, and for which appropriation has been duly made; and the Council of the District of Columbia hereby is empowered and directed to ascertain, determine, and fix, annually for real property, and at such times as it may deem necessary for personal property, such rate of taxation as will, when applied as aforesaid, produce the money needed to defray the share of the expenses of the District during the year for which the rate is fixed; provided, that the rate of taxation on personal property levied for any tax year shall apply to succeeding tax years unless the Council acts to ascertain, determine and fix a different rate of taxation thereon in accordance with the provisions of this section; and the Mayor of the District shall, in accordance with existing law, cause all such taxes and revenues to be promptly collected and, when collected, to be daily deposited in the Treasury to the credit of the District for the purposes herein set out. Beginning September 30, 2011, personal property tax shall be reported in the fiscal year in which it is collected."
Section 4(b) of D.C. Law 19-220 provided that the act shall expire after 225 days of its having taken effect.

Emergency Legislation. For temporary (90 day) amendment of section, see § 2 of Clarification of Personal Property Tax Revenue Reporting Emergency Act of 2011 (D.C. Act 19-233, November 21, 2011, 58 DCR 10091).
For temporary (90 day) amendment of section, see § 2 of Clarification of Personal Property Tax Revenue Reporting Congressional Review Emergency Act of 2012 (D.C. Act 19-307, February 21, 2012, 59 DCR 1682).
For temporary amendment of section, see § 2 of the Clarification of Personal Property Tax Revenue Reporting Emergency Act of 2012 (D.C. Act 19-507, October 26, 2012, 59 DCR 12772), applicable as of October 6, 2012.
For temporary amendment of section, see § 2 of the Clarification of Personal Property Tax Revenue Reporting Congressional Review Emergency Act of 2012 (D.C. Act 19-618, January 18, 2013, 60 DCR 1330), applicable as of January 4, 2013.

Legislative History of Law 3-92. Law 3-92, the "District of Columbia Revenue Act of 1980," was introduced in Council and assigned Bill No. 3-285, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 17, 1980 and July 1, 1980, respectively. Signed by the Mayor on July 9, 1980, it was assigned Act No. 3-214 and transmitted to both Houses of Congress for its review.