D.C. Law 19-155. Real Property Tax Appeals Commission Establishment Act of 2012.
AN ACT
To amend Title 47 of the District of Columbia Official Code to provide the Real Property Tax Appeals Commission with jurisdiction over any appeal timely filed with the Board of Real Property Assessments and Appeals, increase the number of part-time Commissioners on the Real Property Tax Appeals Commission, mandate training for new and existing Commissioners, clarify that by filing an appeal an owner consents to the Office of Tax and Revenue disclosing during the course of the owner's appeal any information that the owner has provided to the Office of Tax and Revenue, increase the number of days an owner has to provide supplemental information to a filed appeal, provide for an appeal of a determination of real property as vacant or blighted, clarify that filing an appeal with the Real Property Tax Appeals Commission is a prerequisite to an owner filing an appeal with the Superior Court of the District of Columbia, and to make conforming amendments.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Real Property Tax Appeals Commission Establishment Act of 2012".
Sec. 2. Chapter 8 of Title 47 of the District of Columbia Official Code is amended as follows:
(a) Section 47-825.01a is amended as follows:
(1) Subsection (a)(1) is amended as follows:
(A) Subparagraph (A) is amended by adding the following sentence at the end:
"The Commission shall have jurisdiction over any appeal timely filed with the Board of Real Property Assessments and Appeals in accordance with the provisions of § 47-825.01(f-1).".
(B) Subparagraph (B)(iv) is amended to read as follows:
"(iv) Eight part-time Commissioners.".
(C) Subparagraph (G) is amended by adding the following sentence at the
end:
"A Commissioner's unexcused failure to meet annual performance measures in any 2 years within a 3-year period shall be among the grounds constituting cause for removal.".
(D) A new subparagraph (H) is added to read as follows:
"(H)(i) At least 6 months before the expiration of any term, a Commissioner seeking reappointment to a new term shall file a statement with the Mayor and the Chairperson, or the Vice-Chairperson in the case of the Chairperson seeking reappointment, specifying that he or she requests reappointment to a new term ("reappointment statement").
"(ii) For a Commissioner who timely files a reappointment statement, the Chairperson shall prepare a record of the Commissioner's tenure with regard to the Commissioner's competency and quality of performance over the period of his or her term of service ("performance record"). The Vice-Chairperson shall prepare the performance record of the Chairperson when he or she is seeking reappointment and has timely filed a reappointment statement in accordance with sub-subparagraph (i) of this subparagraph.
"(iii) At a minimum, the performance record shall contain, for the immediate prior term:
"(I) All the decisions authored by the Commissioner or to which he or she was a signatory;
"(II) Data on how the Commissioner met applicable objective performance measures;
"(III) The recommendation of the Chairperson or Vice-Chairperson, whichever is applicable, as to whether the reappointment should be made; and
"(IV) Any other information requested by the Mayor.
"(iv) The Chairperson or the Vice-Chairperson, whichever is applicable, shall submit the performance record to the Mayor within 60 days of the filing of the reappointment statement.
"(v) The Mayor shall consider all information received with regard to reappointment.".
(2) Subsection (c)(7) is amended to read as follows:
"(7) By appealing to the Commission, a real property owner consents to OTR disclosing during the course of the owner's appeal any tax information that the owner has provided to OTR under this title or included on the owner's Real Property Recordation and Transfer Tax Form filed with OTR pursuant to Chapter 11 of Title 22.".
(3) Subsection (e)(1) is amended as follows:
(A) Subparagraph (A) is amended by striking the phrase "10 days after the filing of the appeal" and inserting the phrase "20 days after the filing of the appeal; provided, that a hearing shall not occur within 20 days from the date of the delivery of the supplemental filing" in its place.
(B) Subparagraph (B) is amended as follows:
(i) Designate the existing text as sub-subparagraph (i).
(ii) New sub-subparagraphs (ii) through (v) are added to read as follows:
"(ii) An appeal to the Commission under this subparagraph shall be on the same terms and under the same conditions, to the extent reasonable, as if the appeal were brought under subparagraph (A) of this paragraph; except, that no worksheet shall be required to be mailed, the Department of Consumer and Regulatory Affairs ("DCRA") shall be the responsible agency, and any supplemental filing shall be provided to the Commission and DCRA.
"(iii) A response from DCRA shall be available for inspection at least 7 days before the scheduled hearing.
"(iv) DCRA shall have the authority, as provided to OTR under subsection (f) of this section, to make redeterminations of vacancy and blight and any reclassifications that may be necessary.
"(v) DCRA shall be entitled to a rehearing to establish the proper status, vacant or blight, and tax classification of the real property under the same conditions and to the same extent under paragraph (6) of this subsection; provided, that paragraph (6)(D) of this subsection shall not apply.".
(4) Subsection (g) is amended by striking the phrase "tax year." and inserting the phrase "tax year; provided, that the owner shall have in good faith first appealed the assessed value or classification to the Commission immediately preceding the appeal to the Superior Court of the District of Columbia." in its place.
(b) Section 47-831(a) is amended by striking the phrase "petition for administrative review, and appeal from a final determination thereof, in the same manner and to the same extent as a new owner under § 47-825.01(f-1)" and inserting the phrase ", within 45 days from the date of the notice, petition for an administrative review of the reassessment and appeal from a final determination thereof, to the same extent as if the appeal were filed under 47-825.01a(d)(2)" in its place.
(c) Section 47-850.02(b-1) is amended to read as follows:
"(b-1) Within 45 days from the date of the notice rescinding or denying the deduction, the owner may petition for an administrative review of the rescission or denial and appeal from a final determination thereof to the same extent as if the appeal were filed under § 47-825.01a(d)(2).".
(d) Section 47-863(f-1) is amended to read as follows:
"(f-1) Within 45 days from the date of the notice rescinding or denying the deduction, the owner may petition for an administrative review of the rescission or denial and appeal from a final determination thereof to the same extent as if the appeal were filed under § 47-825.01a(d)(2).".
(e) Section 47-893(e) is amended to read as follows:
"(e) Within 45 days from when first provided notice of a special assessment under this subchapter, the owner of a real property subject to special assessment under this subchapter may petition for administrative review, and appeal from a final determination made upon administrative review, of the amount of a special assessment, or the imposition of the special assessment, on the real property, or interest therein in the same manner and to the same extent as if the notice were a proposed notice of assessed value being reviewed under§ 47-825.01a(d).".
Sec. 3. Conforming amendments.
(a) Section 47-811.02 is amended as follows:
(1) Subsection (b)(2) is amended as follows:
(A) Strike the phrase "The Mayor" and insert the phrase "The Office of Tax and Revenue has" in its place.
(B) Strike the phrase "§ 47-825.01(h-1)" and insert the phrase "§ 47-825.01a(f)" in its place.
(2) Subsection (g) is amended by striking the phrase "§ 47-825.01(j-1) and (j-2)" and inserting the phrase "§ 47-825.01a(g) and (h)" in its place.
(b) Section 47-820(b-1) is amended by striking the phrase "§47-825.01" both times it appears and inserting the phrase "§47-825.01a" in its place.
(c) Section 47-824(b) is amended as follows:
(1) Paragraph (3)(F) is amended to read as follows:
"(F) A statement explaining the right of administrative appeal procedures pursuant to §47-825.01a(d)(1);".
(2) Paragraph (4) is amended by striking the phrase "§47-825.01(f-1)(1)" and inserting the phrase "47-825.01a(d)(1)" in its place.
Sec. 4. The Real Property Tax Appeals Commission Establishment Act of 2010, effective April 8, 2011 (D.C. Law 18-363; 58 DCR 963), is amended by adding a new section 3a to read as follows:
"Sec. 3a. Applicability; transition.
"(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
"(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3)).".
Sec. 5. Applicability.
This act shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
Sec. 6. Fiscal impact statement.
The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 602(c)(3) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(3)).
Sec. 7. Effective date.
This act shall take effect following approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override the veto), a 30-day period of Congressional review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of Columbia Register.
