9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575; Dec. 3, 2020, D.C. Law 23-149, Â§ 7002(b), 67 DCR 10493.). Learn How to File a Personal Property Tax Return at MyTax.DC.gov. 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. (c) The Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. 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. If you have gross rents over $12,000, the minimum tax is $250. Real Property Tax All real property, unless expressly exempted, is subject to the real property tax and is assessed at 100% of market value. The portal now includes individual income, business and real property taxes and fees. For temporary (90 day) amendment of section, see Â§â2 of Cogeneration Equipment Personal Property Tax Exemption Emergency Act of 2012 (D.C. Act 19-414, July 25, 2012, 59 DCR 9349). Most people are aware that property tax applies to real property. (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. For temporary (90 day) amendment of section, see Â§â3(a) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976). July 1, 1902, 32 Stat. Effective October 29 Personal Property Tax Returns Must be Filed Online at MyTax.DC.gov Posted on June 5, 2018 by Kiescha_Cherry_OTR The Office of Tax and Revenue (OTR) will require all individuals and/or businesses that own or hold personal property in the District of Columbia to file and pay their tax returns electronically via OTR’s tax portal, MyTax.DC.gov . Television, video, or radio service taxes, personal property tax, see Â§ 47-2501.01. This program is designed to help you access property tax information and pay your property taxes online. 18, 1978, D.C. Law 2-73, Â§ 2, 24 DCR 7066, Feb. 28, 1987, D.C. Law 6-212, Â§ 25(c), 34 DCR 850, June 24, 1988, D.C. Law 7-129, Â§ 2, 35 DCR 4102, Sept. 21, 1988, D.C. Law 7-143, Â§ 2, 35 DCR 5403, Feb. 5, 1994, D.C. Law 10-68, Â§ 43(b), 40 DCR 6311, June 9, 2001, D.C. Law 13-305, Â§ 406(p)(2), 48 DCR 334, July 29, 1970, 84 Stat. Here you will find resources specific to personal property assessment in Washington. The UltraTax/District of Columbia Personal Property Tax application supports 1040, 1041, 1065, 1120, and 1120S entities. (2) Works of art owned by a nonresident of the United States, who is not a citizen of the United States, so long as the works of art were lent without charge to the trustees of the National Gallery of Art solely for exhibition without charge to the general public. We administer state laws, local ordinances, and policies to properly collect current and delinquent real and personal property taxes, as well as delinquent accounts for various County departments. Real Property Tax All real property, unless expressly exempted, is subject to the real property tax and is assessed at 100% of market value. The rate of tax shall be $3.40 for each $100 of value of the taxable personal property, in excess of $225,000 in value. (Feb. 28, 1987, D.C. Law 6-212, Â§ 14, 34 DCR 850; enacted, Apr. Chapter: 9-7. The mileage and value of the rolling stock owned by such company which is permanently located outside of the District of Columbia shall not be included in the computation of such assessment; (2) Every parlor-car company and sleeping-car company owning parlor and sleeping cars (except those owned by railroad companies and described in paragraph (1) of this subsection) which are operated in the District over or upon the tracks of any railroad or terminal company, shall report to the Mayor of the District of Columbia the total number of miles traveled by all such cars, and also the miles traveled by such cars within the District, during the calendar year next preceding the tax date; the total full and true value of all such cars so used as of the last day of the calendar year next preceding the tax date; and such other facts and information as the Mayor may require. Instead, bulk download the HTML or XML. All tangible personal property is assessed in the city or town where it is located. MyTax.DC.gov Unavailable 5 p.m. December 4 through 7 a.m. December 7 for Scheduled Maintenance. Tax registration is the second step in starting a business in DC. (B) The exemption granted by subparagraph (A) of this paragraph shall apply only: (i) During the time that the real property is used as a supermarket; (ii) In the case of the development of a qualified supermarket on real property not owned by the supermarket, if the owner of the real property leases the land or structure to the supermarket at a fair market rent reduced by the amount of the real property tax exemption provided by Â§ 47-1002(23); and. 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. 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, Â§ 406(s)(2), 48 DCR 334. D.C. Law 13-91 in par. Any request for an extension of time for filing a return shall be in writing, made before August 1st of the tax year, and accompanied by payment of the tax. 1227, ch. Filing Frequency Annually Due Date July 31 (Tax year beginning date July 1 – June 30) 833, ch. Mayor Muriel Bowser. Learn more here. (a), substituted â$225,000â for â$50,000â. 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, Â§ 4(a), 51 DCR 9126; Mar. D.C. Law 13-305, in subsec. (6) âTrade or businessâ 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. 311 Online; Agency Directory; Online Services; Accessibility . 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, Â§ 406(q)(2), 48 DCR 334. Back To Main Menu. (a). The form must list the taxable personal property located in the county as of noon on January 1. (C) This exemption shall apply to qualified property purchased after December 31, 2000. Taxation, Licensing, Permits, Assessments, and Fees. 10; Apr. Additional information about the various components which make up … (b) The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. D.C. Law 13-38 in subsec. (a), par. Skip to main content. (Feb. 28, 1987, D.C. Law 6-212, Â§ 9, 34 DCR 850; enacted, Apr. (13) 606, Pub. 620, ch. Please do not scrape. DO NOT mail personal property returns to the Department of Revenue. From May 2021, most IRAS notices will be digitised and paper notices will be phased out.Access your company’s/ business’ notices instantly, anytime and anywhere, in myTax Portal, a safe and secured platform! 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 Â§Â§â47-3303, 47-3304, 47-3306, 47-3307, and 47-3308. (Feb. 28, 1987, D.C. Law 6-212, Â§ 4, 34 DCR 850; enacted, Apr. Use tax applies to untaxed purchases of tangible personal property. The tax must be ad valorem, meaning it’s mostly in proportion to the value of the personal property. For temporary (90 day) amendment of section, see Â§â2(c) of Lot 878, Square 456 Tax Exemption Clarification Congressional Review Emergency Act of 2004 (D.C. Act 15-467, July 19, 2004, 51 DCR 7584). 3, 2001, D.C. Law 13-256, Â§ 401, 48 DCR 730, June 9, 2001, D.C. Law 13-305, Â§ 202(h), 302(a), 48 DCR 334, Oct. 19, 2002, D.C. Law 14-213, Â§ 33(p), 49 DCR 8140, Mar. Business Personal Property Taxes. , General Information Tax Year 2020 Personal Property Penalty and Interest Waiver - Executive Order No. Form FP-31 - Personal Property Tax Return Learn more here. Home; FAQ/Help; Calendar; Appraisals; County Values; Videos; Resources; Permissive Exemptions 574, Pub. 19, 2013]. 218, Â§Â§ 605, 1001, 1002; Sept. 4, 1957, 71 Stat. Maryland income tax. 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575.). For assistance, please contact customer service at … Stay tuned for the upcoming features that will be rolled out in Jan 2021. 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, Â§ 2702(e), 46 DCR 6373.). Overview of District of Columbia Taxes. 991, ch. (1) âComputerâ 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. D.C. Law 17-123, in subsec. Section 203(b) of D.C. Law 13-305 provided: â(b) Section 202(h) shall apply for tax years beginning after June 30, 2001.â, Section 303(a) of D.C. Law 13-305 provided: â(a) Section 302(a) shall apply for all tax years beginning after June 30, 2001.â. Deducting Personal Property Taxes: Quick Facts. (b) Such rolling stock as is primarily located in the District of Columbia shall be reported and taxed at its full and true value on the last day of the calendar year preceding the tax date. 30, 1998, D.C. Law 12-100, Â§ 2(a), 45 DCR 1533; Apr. Property assessments are conducted by the Office of Tax and Revenue’s Real Property Tax Administration, Assessment Division. (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. 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, Â§ 406(q)(2), 48 DCR 334.). (b) The Mayor shall issue rules necessary to carry out the provisions of subsection (a)(3)(A) and (B) [now subsections (a)(4) and (5) (repealed)] of this section in accordance with subchapter I of Chapter 5 of Title 2. In 1969, the Homestead-Exemption Act was passed to provide property-tax relief to certain owners of residential property. Chapter 15. (Feb. 28, 1987, D.C. Law 6-212, Â§ 6, 34 DCR 850; enacted, Apr. ), Section 410(d) of D.C. Law 13-305 provided: âSection 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.â. (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. October 15: Last date for the Douglas County Board of Equalization to set current tax year rates (levy date). (1) âComputerâ or ârelated peripheral equipmentâ shall not include: (A) Any equipment that is an integral part of other property that is not a computer; (B) Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar devices; (C) Equipment of a kind primarily used for amusement or entertainment of the user; (D) Mainframe computers that are capable of simultaneously supporting multiple transactions and multiple users, and having an original cost in excess of $500,000; including any additional memory units, tape drives, disk drives, power supplies, cooling units, and communication controllers that are related peripheral equipment to such computers; or. Delinquent taxes to redeem Tax Sale Certificates will need to be paid in cash, money order, cashier’s check or credit cards. Real Property Tax Sales. (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. Tax Form to be Filed FP-31 Who Must File? For assistance, please contact customer service at (202) 727-4TAX (4829). 4, 1913, 37 Stat. 576, ch. 259, Â§ 5; June 25, 1936, 49 Stat. (a) The full and true value and the current value of tangible personal property, including taxable leasehold improvements, having a taxable situs in the District shall be reported on the return. You will receive a response within 24 hours or the next business day. The total amount of tax required to be shown on the return is due at the time the return is required to be filed. 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, Â§ 406(r)(2), 48 DCR 334. Television, video, or radio service taxes, personal property tax, exemptions, see Â§ 47-2501.01. 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575.). The portal now includes individual income, business and real property taxes and fees. 19, 2013, D.C. Law 19-252, Â§ 111, 59 DCR 14932, Dec. 3, 2020, D.C. Law 23-149, Â§Â§ 7002(a), 7152(a), 67 DCR 10493, subchapter II of Chapter 15 of this title, July 29, 1970, 84 Stat. (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. 139, Â§ 127; May 18, 1954, 68 Stat. D.C. Law 13-75 added par. If you have questions about Dallas County Property Taxes, please contact email@example.com, see our Frequently Asked Questions, or call our Customer Care Center at 214.653.7811.. Please email inquiries to firstname.lastname@example.org. The property tax amounts currently due for the 2019-2020 Annual Secured Property Taxes have a lien date of January 1, 2019, and therefore, no reduction will be made to the current bill. Personal Property tax bills are normally mailed to owners in August of each year. (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. Individuals, corporations, partnerships, executors, administrators, guardians, receivers, and trustees that own or hold personal property in trust in the District of Columbia must file a DC personal property tax return. DC Agency Top Menu. Chapter 16. L. 85-281, Â§ 6, Feb. 28, 1987, D.C. Law 6-212, Â§ 19(a), 34 DCR 850, Oct. 1, 1987, D.C. Law 7-25, Â§ 3, 34 DCR 5068, Sept. 20, 1989, D.C. Law 8-26, Â§ 21, 36 DCR 4723, Sept. 10, 1992, D.C. Law 9-145, Â§ 110(c), 39 DCR 4895, Sept. 26, 1995, D.C. Law 11-52,Â§ 112, 42 DCR 3684, enacted, Apr. Simply put, property taxes are taxes levied on real estate by governments, typically on the state, county and local levels. Personal property includes machinery, equipment, furniture and supplies. (C) It shall be the duty of the Mayor to ascertain from the best and most reliable information that can be obtained and from said statements the number of cars required to make the total mileage of each such car company, mercantile company, corporation, or individual within the District of Columbia during the period aforesaid, and to ascertain and fix the valuation upon each particular class of such cars, and the number so ascertained to be required to make the total mileage within the District of Columbia of the cars of each such car company, mercantile company, corporation, or individual within said period shall be assessed against the respective car companies, mercantile companies, corporations, or individuals. [Applicable as of Jul 1, 2021]. Personal and real property taxes. Thank you for your … Taxation of Personal Property. Learn more here. Section 4(c) of D.C. Law 12-100 provided that beginning in FY 1999, the amount of tax imposed by the act shall not be calculated as gross revenue to which the tax is then applied. 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. The phrase âthis act,â referred to in the introductory language of (a) and in (a-1), is Public Law 57-118. D.C. Law 13-166 added a new paragraph (9) to subsec. In no event shall the current value reported be less than 25% of the original cost or exchange value of the tangible personal property, except as permitted under subsection (b) of this section. Heating oil and gas, delivery services, applicable taxes, see Â§ 47-2501. 107, ch. Real Property Tax Suite Now Available at MyTax.DC.gov. County Assessor address and contact information. (a)(3A); and repealed subsecs. D.C. Law 14-213, in subsec. 5, 2000, D.C. Law 13-75, Â§ 2(a), 46 DCR 10425; Apr. (Feb. 28, 1987, D.C. Law 6-212, Â§ 16, 34 DCR 850; enacted, Apr. The system houses individual income, business, and real property taxes and fees administered by OTR. Real Property Tax Search Please enter either Address info or a Parcel Number. (2) âMayorâ means the Mayor of the District of Columbia. (a) The following personal property shall be exempt from the tax imposed by this act: (1) The personal property of any corporation, and any community chest fund or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, including hospitals, no part of the net earnings of which inure to the benefit of any private shareholder or individual; provided, that (A) the organization shall have first obtained a letter from the Mayor stating that it is entitled to the exemption, and (B) any personal property used for activities that generate unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 shall not be exempt. personal property tax exemption credit for telecommunication companies: view text: 1/1/1900: 9-710: personal property tax exemption for telecommunications companies subject to the telecommunication service tax: view text: 1/1/1900 Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by Â§ 47-4312. 1815; Mar. Chapter 13A. (Feb. 28, 1987, D.C. Law 6-212, Â§ 5, 34 DCR 850; enacted, Apr. 1006, ch. (1A) âDistrictâ means the District of Columbia. (a) inserted the phrase â, in excess of $50,000 in valueâ immediately following the phrase âThe rate of tax shall be $3.40 for each $100 of value of the taxable personal propertyâ. Should you have questions related to decline-in-value or business personal property valuations, please contact the Office of the Assessor at (8) to subsec. 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575.). (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. Changes are coming to the Personal Property tax filing process! (4A). 20-17 Personal Property Changes Guidance Bulletin Personal 150, Â§ 10; Sept. 1, 1950, 64 Stat. (a)(1), substituted âindividual; provided, that (A) the organization shall have first obtained a letter from the Mayor stating that it is entitled to the exemption, and (B) any personal property used for activities that generate unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 shall not be exempt.â for âindividual, except that the organization shall have first obtained a certificate from the Mayor stating that it is entitled to the exemptionâ; added subsec. 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)." 564, ch. ), (Feb. 28, 1987, D.C. Law 6-212, Â§ 7, 34 DCR 850; enacted, Apr. 112, ch. Welcome to Personal Property Tax. The portal now includes individual income, business and real property taxes and fees. 30, 1998, D.C. Law 12-100, Â§ 2(a), 45 DCR 1533, Apr. Sample Content for pages/BusinessPersonalProperty.html. 20, 2008, D.C. Law 17-123, Â§ 3(b), 55 DCR 1513, Feb. 28, 1987, D.C. Law 6-212, Â§ 4, 34 DCR 850, Oct. 20, 1999, D.C. Law 13-38, Â§ 2702(e), 46 DCR 6373, Feb. 28, 1987, D.C. Law 6-212, Â§ 5, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, Â§ 6, 34 DCR 850, June 9, 2001, D.C. Law 13-305, Â§ 406(q)(2), 48 DCR 334, Feb. 28, 1987, D.C. Law 6-212, Â§ 7, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, Â§ 8, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, Â§ 9, 34 DCR 850, Dec. 7, 2004, D.C. Law 15-217, Â§ 4(a), 51 DCR 9126, Mar. Levy of annual tax on personal property. No proration of value shall be permitted in anticipation of the disposition of an item of tangible personal property. 19, 2013, D.C. Law 19-252, Â§ 111, 59 DCR 14932; Dec. 3, 2020, D.C. Law 23-149, Â§Â§ 7002(a), 7152(a), 67 DCR 10493.). 9, 1997, D.C. Law 11-254, Â§ 2, 44 DCR 1575.). The tax rate for real and personal property is the same. 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. L. 91-358, title I, Â§ 155(c)(48), June 15, 1976, D.C. Law 1-70, title III, Â§ 301, 23 DCR 537, Apr. (a) and added the provisions contained in subsecs. 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… (9)(A) The personal property of a qualified supermarket, as defined in Â§ 47-3801(2), which is a development, as defined in Â§ 47-3801(1), for the first 10 years for which the tax imposed by this chapter would otherwise be due. So let’s say you have a home with a market value of $300,000. Keeping Good Records . (7) âUse in a trade or businessâ means use of property in commencing, conducting, continuing, or liquidating a trade or business. § 47–1523. The original purchaser (as denoted by the Manufacture Certificate of Origin) of a qualifying hybrid or clean fuel vehicle will be eligible for an excise tax exemption and a reduced registration fee for the first period of registration. August 1: 2nd half of Prior Year Real Estate and Personal Property Tax becomes delinquent. Personal property is also subject to property tax when used in a business activity. 12, 2000, D.C. Law 13-91, Â§ 156(c), 47 DCR 520; July 18, 2000, D.C. Law 13-148, Â§ 2(a), 47 DCR 4636; Oct. 4, 2000, D.C. Law 13-166, Â§ 3(b), 47 DCR 5821; Apr. L. 91-358, title I, Â§ 156(d), Feb. 28, 1987, D.C. Law 6-212, Â§ 17, 34 DCR 850, Feb. 28, 1987, D.C. Law 6-212, Â§ 2, 34 DCR 850, Dec. 3, 2020, D.C. Law 23-149, Â§ 7002(b), 67 DCR 10493, Feb. 28, 1987, D.C. Law 6-212, Â§ 3, 34 DCR 850, Sept. 10, 1992, D.C. Law 9-145, Â§ 106, 39 DCR 4895, Oct. 20, 1999, D.C. Law 13-38, Â§ 2702(d), 46 DCR 6373, Mar.