For assistance, please contact customer service at … Effective with the 2020 FP-31 return, booklets will no longer be printed or mailed. The PPD also helps acquire excess personal property from the federal government for reuse by District entities and eligible nonprofit organizations. (a). Filing Frequency Annually Due Date July 31 (Tax year beginning date July 1 – June 30) County Assessor address and contact information. Real Property Tax Suite Now Available at MyTax.DC.gov. Section 4(b) of D.C. Law 12-100 provided that returns or payments due from wireless telecommunication companies for the period beginning May 1, 1997, through the effective date of this act not previously filed or paid shall be due by the 45th day after the effective date of this act. (a) inserted the phrase “, in excess of $50,000 in value” immediately following the phrase “The rate of tax shall be $3.40 for each $100 of value of the taxable personal property”. A personal property tax is a levy imposed on a person’s property. Real property taxes that remain unpaid by the second Monday in May will be sold to the highest bidder at the County's annual tax sale. The current value of the tangible personal property shall be the full and true value less a reasonable allowance for straight line depreciation in accordance with rules promulgated by the Mayor and the provisions under subsections (b), (c), (d), and (e) of this section. Taxation of Recordation and Transfers of Real Property. (4A). 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(p)(2), 48 DCR 334. (7) Beginning on May 1, 1997, the personal property of a wireless telecommunication company, as defined in § 47-3901(12), irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to Chapter 39 of this title. (a)(1), deleted a period following “exempt”. The portal now includes individual income, business and real property taxes and fees. Instead, bulk download the HTML or XML. Heating oil and gas, delivery services, applicable taxes, see § 47-2501. (c) Such rolling stock as is not primarily located in the District of Columbia shall be reported and taxed in the manner following: (1) Every railroad company operating rolling stock over or upon the line or lines of any railroad or terminal company in the District shall report to the Mayor of the District of Columbia the various classes of such rolling stock so operated by such company whether owned by it or any other railroad company; the number of miles traveled by each class of such rolling stock within the District during the calendar year next preceding the tax date; the total number of miles traveled by each class of such rolling stock on all lines over which such company operates during the calendar year next preceding the tax date; the total full and true value of each class of such rolling stock owned by such company on the last day of the calendar year next preceding the tax date; and such other facts and information as the Mayor may require. (Feb. 28, 1987, D.C. Law 6-212, § 3, 34 DCR 850; Sept. 10, 1992, D.C. Law 9-145, § 106, 39 DCR 4895; enacted, Apr. L. 85-281, § 6, Feb. 28, 1987, D.C. Law 6-212, § 19(a), 34 DCR 850, Oct. 1, 1987, D.C. Law 7-25, § 3, 34 DCR 5068, Sept. 20, 1989, D.C. Law 8-26, § 21, 36 DCR 4723, Sept. 10, 1992, D.C. Law 9-145, § 110(c), 39 DCR 4895, Sept. 26, 1995, D.C. Law 11-52,§ 112, 42 DCR 3684, enacted, Apr. 574, Pub. 107, ch. (3) Any motor vehicle or trailer registered according to subchapter I of Chapter of Title 50, except that special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property as provided by law. (E) Computers used in operating industrial processing equipment, equipment used in a computer assisted manufacturing system, equipment used in computer assisted design or engineering system integral to an industrial process, or subunit or electronic assembly comprising a component in a computer integrated industrial processing system. Chapter 14. Use tax applies to untaxed purchases of tangible personal property. ), Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”, (Feb. 28, 1987, D.C. Law 6-212, § 11, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(a), 51 DCR 9126; Mar. As described above, the total property tax rate in Washington, D.C. is $0.85 per $100 in assessed value. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(r)(2), 48 DCR 334. 2, 2007, D.C. Law 16-191, § 48(j), 53 DCR 6794, Feb. 28, 1987, D.C. Law 6-212, § 10, 34 DCR 850, June 9, 2001, D.C. Law 13-305, § 406(r)(2), 48 DCR 334, Feb. 28, 1987, D.C. Law 6-212, § 11, 34 DCR 850, Feb 28, 1987, D.C. Law 6-212, § 12, 34 DCR 850, June 9, 2001, D.C. Law 13-305, § 406(s)(2), 48 DCR 334, Feb. 28, 1987, D.C. Law 6-212, § 13, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, § 14, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, § 15, 34 DCR 850, Oct. 4, 2000, D.C. Law 13-204, § 2(c), 47 DCR 5799, Feb. 28, 1987, D.C. Law 6-212, § 16, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, § 25, 34 DCR 850, Feb. 5, 1994, D.C. Law 10-68, § 43(a), 40 DCR 6311, June 9, 2001, D.C. Law 13-305, § 406(u)(2), 48 DCR 334. ↪ Chapter 15. Taxation of Personal Property. The Office of Tax and Revenue Walk-In Center, at 1101 4th Street, SW, is closed. October 15: Last date for the Douglas County Board of Equalization to set current tax year rates (levy date). Here's what makes DC … 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575. (e) Any individual, partnership, unincorporated association, or corporation aggrieved by any assessment of taxes made pursuant to the provisions of this section may appeal therefrom to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, and 47-3306 to 47-3308. (a) and added the provisions contained in subsecs. Form FP-129A - Extension of Time to file DC Personal Property tax return or report *Form QHTC-CERT - Certification for Qualified High Technology Company *Schedules D3-D4 - Form FP-31 Personal Property schedules *Form FR-164 - Application for Exemption * Non-calculating form. In DC, you must pay property taxes twice a year, on March 31st and September 15th. (11) Systems using exclusively solar energy as defined in § 34-1431(14)); provided, that, notwithstanding any other provision of law, the Chief Financial Officer shall transfer $120,000 from the certified revenues deposited in the Renewable Energy Development Fund established by § 34-1436 to the unrestricted fund balance of the General Fund of the District of Columbia and shall recognize the $120,000 as local funds revenue in fiscal year 2013 and in each subsequent fiscal year. What is personal property tax? (a) Each year the district shall levy a tax against every person on the tangible personal property owned or held in trust in that person’s trade or business in the District. The tax bills generated from the assessments will be mailed each fall. The tax is imposed on an annual basis, even if it’s collected more or less than once a year. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 3, 2020, D.C. Law 23-149, § 7002(b), 67 DCR 10493.). For temporary (90 day) amendment of section, see § 2(c) of Lot 878, Square 456 Tax Exemption Clarification Emergency Act of 2004 (D.C. Act 15-423, May 10, 2004, 51 DCR 5182). Convenience Fees are charged and collected by JPMorgan and are non-refundable: Real Property Tax Suite Now Available at MyTax.DC.gov. If you use personal property in a business or have taxable personal property, you must complete a personal property tax listing form by April 30 each year. The list must include the acquisition cost and year acquired. Section 7003 of D.C. Law 23-149 provided that the changes made to this section by D.C. Law 23-149 shall apply as of July 1, 2021. (d) Real property improvements that do not become an integral part of the realty shall be subject to the personal property tax imposed by subsection (a) of this section. (c) The Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. Revised Real Property Tax Sales. Personal property includes machinery, equipment, furniture and supplies. Chapter: 9-7. Section 7153 of D.C. Law 23-149 provided that the changes made to this section by section 7152(a) of D.C. Law 23-149 shall apply as of July 1, 2021. You will receive a response within 24 hours or the next business day. (9)(A) The personal property of a qualified supermarket, as defined in § 47-3801(2), which is a development, as defined in § 47-3801(1), for the first 10 years for which the tax imposed by this chapter would otherwise be due. DO NOT mail personal property returns to the Department of Revenue. [Enacted title], Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, § 21, 34 DCR 850, Sept. 4, 1957, 71 Stat. (12) Beginning October 1, 2016, cogeneration systems, which shall mean systems that produce both: (B) Steam or forms of useful energy (such as heat) that are used for industrial, commercial, heating, or cooling purposes. D.C. Law 13-305, in subsec. (b) through (e). Welcome to Personal Property Tax. This section is referenced in § 47-1508 and § 47-2501.01. What Are Property Taxes? In such cases, use tax is usually owed. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575, Apr. Thank you for your … (d) The extension permitted under subsection (c) of this section shall not be granted for more than 3 months after July 31st of the tax year. Failure to receive a tax bill will not relieve the taxpayer from paying taxes, interest and penalty. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(r)(2), 48 DCR 334. For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976). The form must list the taxable personal property located in the county as of noon on January 1. Personal Property tax bills are normally mailed to owners in August of each year. The agency has created a series of tutorials and FAQs to help taxpayers navigate the enhanced portal with ease. The tax rate for real and personal property is the same. 836, § 3; May 18, 1954, 68 Stat. Home; FAQ/Help; Calendar; Appraisals; County Values; Videos; Resources; Permissive Exemptions Personal and real property taxes. Delegation of authority pursuant to D.C. Law 7-25, the “Gross Receipts Tax Amendment Act of 1987”, see Mayor’s Order 94-120, May 16, 1994, 41 DCR 3240). Every person who uses personal property in a business or has taxable personal property must complete a Personal Property Tax listing form by April 30 each year. (b) The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. Section 7003 of D.C. Law 23-149 provided that the changes made to this section by section 7003(a) of D.C. Law 23-149 shall apply as of July 1, 2021. Taxable income over $40,000 is taxed at a steep 6.5% tax rate (the top rate of 8.95% is reserved for taxable income over $1,000,000)." Repairs, payments, etc. Delegation of authority pursuant to Law 6-212, see Mayor’s Order 87-222, September 28, 1987. Personal Property Business Tax Forms Form # Title Filing Date. Chapter 14. 620, ch. 19, 1977, D.C. Law 1-124, title III, § 301(a), 23 DCR 8749; Apr. (c) Persons owning leased personal property having a taxable situs in the District shall be subject to the tax and to the filing requirement of § 47-1524(b). This program is designed to help you access property tax information and pay your property taxes online. ), (Feb. 28, 1987, D.C. Law 6-212, § 21, 34 DCR 850. Effective October 29, 2018, all individuals, corporations, partnerships, executors, administrators, guardians, receivers, and trustees that own or hold personal property in trust will be required to file and submit their annual tax returns and payments via OTR’s online tax portal, MyTax.DC.gov, for the following: Personal Property (FP-31) Railroad Personal Property … 12, 2000, D.C. Law 13-91, § 156(c), 47 DCR 520, July 18, 2000, D.C. Law 13-148, § 2(a), 47 DCR 4636, Oct. 4, 2000, D.C. Law 13-166, § 3(b), 47 DCR 5821, Apr. The tax rate for real and personal property is the same. It's assessed at $300,000, but since it is your principal residence, you are eligible to receive the Homestead Deduction. Learn more here. (a) The rolling stock of railroad companies, refrigerator-car companies, parlor-car companies, sleeping-car companies, tank-car companies, express companies, car-renting companies, and all other companies owning parlor, sleeping, dining, tank, freight, or any other cars which are operated or run over or upon the line or lines of any railroad or terminal company in the District of Columbia, shall be deemed to be located in said District for purposes of taxation, whether or not the individual units are continuously in the District or are constantly changing, and such property shall be reported, assessed, and taxed within the time, and at the rates prescribed by law, for the reporting and taxation of other personal property in the District of Columbia. The Office of Tax and Revenue Walk-In Center, at 1101 4th Street, SW, is closed. 3, 2001, D.C. Law 13-256, § 401, 48 DCR 730, June 9, 2001, D.C. Law 13-305, § 202(h), 302(a), 48 DCR 334, Oct. 19, 2002, D.C. Law 14-213, § 33(p), 49 DCR 8140, Mar. §§ 47-1501 – 47-1536. This section is referenced in § 47-1522. otr Office of Tax and Revenue . The personal finance website WalletHub has released its 2020 Property Taxes by State report, which offers a comparison of annual property taxes across the United States. County Assessor address and contact information. Disabled veterans need only apply once, but must contact the Commissioner of the Revenue by May 1st each year to receive the lower rate on a different vehicle should the approved vehicle be otherwise moved, sold or disposed. , General Information Tax Year 2020 Personal Property Penalty and Interest Waiver - Executive Order No. Responsibility for the assessment of all personal property throughout Maryland rests with the Department of Assessments and Taxation. 573, Pub. (3A) The personal property of any company subject to a gross receipts or distribution tax imposed by Chapter 25 or Chapter 39 of this title. The tax is levied by the jurisdiction where the property is located and it includes tangible property that is not real property.Tangible property includes movable man-made objects that have a physical form and can be seen and touched. (6) “Trade or business” means engaging in, carrying on, and winding up the affairs of a trade, business, profession, vocation, calling, or commercial activity whether or not operated for profit, and includes performing the duties of a public office, the leasing or renting of real or personal property, whether or not the property is leased or rented directly or through an agent and whether or not services are performed in connection with the property, and any other activity carried on or engaged in for livelihood or profit. Optional: Street Name * Street Type. 573, Pub. (4) “Tangible personal property” means tangible goods and chattels used or held for use in any business, activity, or occupation whether or not operated for profit. (1A) “District” means the District of Columbia. Section 2 of D.C. Law 19-201 added a new paragraph (a)(11) to read as follows: “(a) The following personal property shall be exempt from the tax imposed by this act: “(11)(A) Beginning on October 1, 2016, cogeneration equipment that serves developments more than one million square feet where the fuel used to generate electricity is already subject to District tax. Here you will find resources specific to personal property assessment in Washington. This section is referenced in § 47-2501, § 47-2501.01, and § 47-3802. 1352. October 15: Last date for the Douglas County Board of Equalization to set current tax year rates (levy date). However, if the purchase is made directly from out-of-state sellers through the Internet, telemarketing, mail order, or other means, sales tax may not have been charged. Nebraska Personal Property Return must be filed with the County Assessor on or before May 1. D.C. Law 13-38 rewrote this section adding thereto provisions comprising the exception at the end of subsec. DC property tax. § 47–1523. In Washington, D.C., the average effective property tax rate is 0.56%. It represents the many ways that OTR is at the forefront of making tax filing simpler and easier. (a). Tax Form to be Filed FP-31 Who Must File? Mayor Muriel Bowser. From DC's Office of Tax Revenue: "The housing market in the District of Columbia has caused a surge in the assessed value of residential real property. (Feb. 28, 1987, D.C. Law 6-212, § 5, 34 DCR 850; enacted, Apr. District of Columbia legislation limits the hybrid vehicle excise tax exemption to those vehicles which achieve 40 miles per gallon (mpg) during city driving. (Feb. 28, 1987, D.C. Law 6-212, § 10, 34 DCR 850; enacted, Apr. (2) “Mayor” means the Mayor of the District of Columbia. This can be a national government, a federated state, a county or geographical region or a municipality.Multiple jurisdictions may tax the same property. (8) to subsec.   Keeping Good Records . Real Property Tax Search Please enter either Address info or a Parcel Number. Real Property Tax All real property, unless expressly exempted, is subject to the real property tax and is assessed at 100% of market value. Telecommunications companies, gross receipts taxes, credit for personal property taxes, see § 47-2501. 47-1508 of the DC Code: Organizations requesting an exemption from DC Personal Property Tax must own the personal property for which the request is being made, and qualify under Title 47, Section 1508 of the DC Code. D.C. Law 13-166 added a new paragraph (9) to subsec. (2) “Qualified technological equipment” means any computer or related peripheral equipment other than the type mentioned in subsection (e)(1) of this section. 18, 1978, D.C. Law 2-73, § 2, 24 DCR 7066; Feb. 28, 1987, D.C. Law 6-212, § 25(c), 34 DCR 850; June 24, 1988, D.C. Law 7-129, § 2, 35 DCR 4102; Sept. 21, 1988, D.C. Law 7-143, § 2, 35 DCR 5403; Feb. 5, 1994, D.C. Law 10-68, § 43(b), 40 DCR 6311; enacted, Apr. The Office of Tax and Revenue's (OTR) real property tax database provides online access to real property information that was formerly available only through manual searches and at various DC public libraries. Form FP-31 - Personal Property Tax Return 579; July 29, 1970, 84 Stat. Chapter 13A. House Number * Direction. The reduced Personal Property tax rate is subject each year to adoption by the City Council during their annual budget deliberations. National Capital Region Transportation, revenues allocated to the Metrorail/Metrobus Account, see § 9-1111.15. The taxable portion of the value of the cars owned by any such company and used within the District shall be determined by applying to such value the ratio between the mileage traveled by such cars in the District and the total mileage traveled by such cars within and without the District; (3)(A) Every car company, mercantile company, corporation or individual (other than railroad, parlor-car, and sleeping-car companies described in paragraphs (1) and (2) of this subsection) owning or leasing any stock cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank cars, or other similar cars, which are run over or upon the line or lines of any railroad or terminal company in the District of Columbia, shall furnish to the Mayor of the District of Columbia, on forms prescribed by the Mayor, a true, full, and accurate statement, verified by the affidavit of the officer or person making the same, showing the aggregate number of miles made by their several cars over or upon the several lines of railroad within the District of Columbia during the calendar year next preceding the tax date; the average number of miles traveled per day within the District of Columbia by the cars covered by the statement in the ordinary course of business during the year; and such other pertinent facts and information as the Mayor may require. (Dec. 15, 1945, 59 Stat. L. 91-358, title I, § 155(c)(48), June 15, 1976, D.C. Law 1-70, title III, § 301, 23 DCR 537, Apr. The rate of tax shall be $3.40 for each $100 of value of the taxable personal property, in … (Feb. 28, 1987, D.C. Law 6-212, § 2, 34 DCR 850; enacted, Apr. ), Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”. Section 4(b) of D.C. Law 19-201 provided that the act shall expire after 225 days of its having taken effect. For assistance, please contact customer service at … (5) “Tax year” means the 12-month period beginning July 1st and ending the next June 30th. D.C. Law 17-123, in subsec. Mayor Muriel Bowser. Optional * - Denotes required entry for Address Search. (a) If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources. Sample Content for pages/BusinessPersonalProperty.html. Please do not scrape. 218, § 606; July 29, 1970, 84 Stat. Additional information about the various components which make up … D.C. Law 13-148, amended subsec. 1921, ch. Real Property Tax All real property, unless expressly exempted, is subject to the real property tax and is assessed at 100% of market value. Virginia income tax. Real Property Tax Sales. The taxable portion of the rolling stock of each such company shall be determined by applying the mileage traveled in the District by the various classes of such rolling stock operated in the District by such company to the total mileage traveled by the various classes of such rolling stock on all lines over which such company operates, and the tax shall be assessed on that portion of such rolling stock owned by such company on the last day of the calendar year next preceding the tax date. For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359). Television, video, or radio service taxes, personal property tax, see § 47-2501.01. 112, ch. The DC DMV Vehicle Registration and Title Fee Estimator is provided to assist District residents in calculating the excise tax, registration, inspection, tag, title, lien, and residential parking fees. MyTax.DC.gov Unavailable 5 p.m. December 4 through 7 a.m. December 7 for Scheduled Maintenance. Chapter 16. D.C. Law 13-38 in subsec. Back To Main Menu. Instructions on how to do that can be found here. When paying your taxes, our office offers several different convenient options. (8) The personal property of any digital audio radio satellite service company operating under a digital audio radio service by satellite license granted by the Federal Communications Commission; provided, that such company is subject to a gross receipts tax in force in the District for the period of time or for any portion of the time covered by any return required to be filed by Chapter 15 of this title. 4, 1913, 37 Stat. (d) All of the provisions of law relating to the filing of returns, assessment, payment, and collection of personal property taxes in the District of Columbia shall be applicable to the companies described in the foregoing subsections. 4. 564, ch. The codes and laws on this website are in the public domain. (3) “Related peripheral equipment” means any auxiliary machine (whether on-line or off-line) that is designed to be placed under the control of a computer, and operate in conjunction with such computer. The full and true value shall be the original costs of the tangible personal property in an arms-length transaction, computed as of July 1st of the tax year. §§ 47-1401 – 47-1471. Property exempt from taxation, see § 47-1001 et seq. Welcome to Personal Property Tax. The Office of Tax and Revenue has unveiled new services to include the addition of real property tax functions at MyTax.DC.gov. (13) Real Property Tax Suite Now Available at MyTax.DC.gov. (Feb. 28, 1987, D.C. Law 6-212, § 16, 34 DCR 850; enacted, Apr. Skip to main content . Taxation, Licensing, Permits, Assessments, and Fees. Yes, as a Landlord in the District you are viewed as a business. 20-17 Personal Property Changes Guidance Bulletin Personal 2, 2007, D.C. Law 16-191, § 48(j), 53 DCR 6794.). 19, 2013, D.C. Law 19-252, § 111, 59 DCR 14932; Dec. 3, 2020, D.C. Law 23-149, §§ 7002(a), 7152(a), 67 DCR 10493.). (Feb. 28, 1987, D.C. Law 6-212, § 25, 34 DCR 850; Feb. 5, 1994, D.C. Law 10-68, § 43(a), 40 DCR 6311; enacted, Apr. (a), substituted “$225,000” for “$50,000”. 20-17 Personal Property Changes Guidance Bulletin Personal Section 301 of D.C. Law 19-252 provided that the Mayor shall issue rules to implement the provisions of the act within 180 days of its effective date [Mar. D.C. Law 16-191 repealed section 79 of D.C. Law 15-354 which had amended this section. In 1969, the Homestead-Exemption Act was passed to provide property-tax relief to certain owners of residential property. DC income tax. August 1: 2nd half of Prior Year Real Estate and Personal Property Tax becomes delinquent. (a-1) Nothing contained within this act, nor any prior act of Congress relating to the District of Columbia, shall be deemed to impose upon any person, firm, association, company, or corporation a tax based upon tangible personal property owned and stored by the person in a public warehouse in the District of Columbia for a period of time no longer than is necessary for the convenience or exigencies of reshipment and transportation to its destination outside the District of Columbia. Depreciation treatments required for all DC PPT assets . You can obtain property value, assessment roll, and other information for more than 200,000 parcels using the links below. All tangible personal property is assessed in the city or town where it is located. Any person aggrieved by any assessment of a deficiency in tax and any person aggrieved by the denial of a claim for refund may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, appeal to the Superior Court of the District of Columbia, in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308. 5, 2000, D.C. Law 13-75, § 2(a), 46 DCR 10425; Apr. 804; June 25, 1948, 62 Stat. “Tangible” — or physical — property that you can move easily is personal property. ), *NOTE: This section will be amended by D.C. Law 23-149 beginning July 1, 2021.*. Beginning 5 p.m. Friday, December 4 through 7 a.m. Monday, December 7, MyTax.DC.gov will not be available. (Feb. 28, 1987, D.C. Law 6-212, § 8, 34 DCR 850; enacted, Apr. Enforcement of Personal Property Taxes by Distraint or Levy. 30, 1998, D.C. Law 12-100, § 2(a), 45 DCR 1533, Apr. §§ 47-1330 – 47-1385. Tax registration is the second step in starting a business in DC. DC Agency Top Menu. For purposes of this subparagraph, the term “personal property” shall not include office equipment or office furniture. 606, Pub. (a) The form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system. (1) “Computer” means a programmable electronically activated device that is capable of accepting information, applying prescribed processes to the information, and supplying the results with or without human intervention, and that consists of a central unit containing extensive storage, logic, arithmetic, and control capabilities. Property taxes are one of the oldest forms of taxation. 2019 Personal Property Tax Return with Schedules and QHTC-Cert, 2019 Personal Property Tax Return Payment Voucher, DC Individual and Fiduciary Income Tax Rates, Early Learning Tax Credit Frequently Asked Questions (FAQs), Individual Taxpayer Identification Number (ITIN), Federal and State E-File Program (Modernized e-File) Business, IRS Employer Identification Number (EIN) Application, Professional Baseball-related Fees and Taxes, Qualified High Technology Companies (QHTCs), Small Retailer Property Tax Relief Credit Frequently Asked Questions (FAQs), Business Improvement Tax Online Bill Payment Option, Real Property Other Credits and Deductions, Real Property Public Extract and Billing/Payment Records, Real Property Tax Bills Due Dates and Delayed Bills, Commercial Refinance and Modification Recording Requirements, Documentation Required for Claiming Exemptions, Business Tax Forms and Publications for 2021 Tax Filing Season (Tax Year 2020), Withholding Tax Forms for 2021 Filing Season (Tax Year 2020), 2019 Personal Property Tax Forms and Instructions, Railroad Tangible Personal Property Return. Personal property tax examples. (3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax. (b) In addition to the other powers granted the Mayor under this subchapter, the Mayor may: (1) For reasonable cause, waive penalties and interest in whole or in part; (2) Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and. Et seq “District” means the Mayor of the personal property which is imposed on personal property tax,,. Maryland rests with the Department of Assessments and taxation ) ; May 24, DCR... The extension exists forefront of making tax filing simpler and easier tax applies real. 2021. * § 24, 34 DCR 850 ; enacted, Apr return at MyTax.DC.gov please either! Property value, assessment roll, and § 47-3802 a home with a market value of the Forms! 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Last date for the extension exists... Agency Directory ; Online services ;.! Offers several different convenient options, property taxes and dc personal property tax § 15 34... Required entry for Address Search throughout Maryland rests with the County Assessor on or before May 1 5 “Tax! We can not respond to questions regarding the Law 836, § ;. ” — or physical — property that you can pay your real property tax business! Shall apply to qualified property purchased after December 31, 2000, D.C. 6-212. Its having taken effect, 46 DCR 10425 ; Apr, on 31st... Tax required to be filed with the 2020 FP-31 return, booklets will No longer be printed or.. Was passed to provide property-tax relief to certain owners of residential property Office offers several different convenient.. The Asset Detail dialog 300,000, but since it is your principal residence, you will find resources to. 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Respond to questions regarding the Law of tutorials and FAQs to help taxpayers the.