Back then, it provided for an exemption of $800 of actual value for residences valued at $4,000 or more. (Feb. 28, 1987, D.C. Law 6-212, § 9, 34 DCR 850; enacted, Apr. 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. (a)(1), substituted “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.” for “individual, except that the organization shall have first obtained a certificate from the Mayor stating that it is entitled to the exemption”; added subsec. DC property tax. Telecommunications companies, gross receipts taxes, credit for personal property taxes, see § 47-2501. This will help you find links to government websites with tax rate information on both personal income, property taxes and others. Convenience Fees are charged and collected by JPMorgan and are non-refundable: 20-17 Personal Property Changes Guidance Bulletin Personal The codes and laws on this website are in the public domain. We’re making improvements to MyTax.DC.gov! 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. (e) Persons owning or holding in trust any tangible personal property located or having a taxable situs in the District on July 1st of the tax year that is used or available for use in a trade or business, whether or not operated for profit, shall file a return according to § 47-1524(b). Personal Property Documents and Links A property tax or millage rate is an ad valorem tax on the value of a property, usually levied on real estate.The tax is levied by the governing authority of the jurisdiction in which the property is located. 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. Chapter 16. 804; June 25, 1948, 62 Stat. (c) For personal property tax years beginning July 1, 2000, taxpayers who acquired qualified technological equipment on or before June 30, 2000, may calculate the current value of those assets as if the depreciation rate provided in subsection (b) of this section was used from the acquisition date; however, there shall be no credit or refund of tax paid in earlier tax years under the prior depreciation rate. The total amount of tax required to be shown on the return is due at the time the return is required to be filed. Tax Form to be Filed FP-31 Who Must File? (3) “Person” means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or foreign), estate, receiver, trustee, assignee, referee, and a fiduciary or other representative, whether or not appointed by a court, and any combination of individuals acting as a unit. ), *NOTE: This section will be amended by D.C. Law 23-149 beginning July 1, 2021.*. Personal Property Documents and Links. (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. 574, Pub. Effective October 29, all individuals, corporations, partnerships, executors, administrators, guardians, receivers, and trustees that own or hold personal property in trust are now required to file and submit their annual tax returns and payments via OTR’s online tax portal, MyTax.DC.gov, for the following: (a), par. This program is designed to help you access property tax information and pay your property taxes online. 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. Mayor Muriel Bowser. 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). (f) The provisions of this section shall be applicable to the taxable year beginning July 1, 1945, and each taxable year thereafter. You must file and pay electronically through MyTax.DC.gov. (B) For the purposes of this paragraph, the term “qualified property” means any personal property, as defined in § 47-1521(4), which is used or held by a Qualified High Technology Company. The portal now includes individual income, business and real property taxes and fees. For assistance, please contact customer service at (202) 727-4TAX (4829). (Feb. 28, 1987, D.C. Law 6-212, § 4, 34 DCR 850; enacted, Apr. §§ 47-1501 – 47-1536. 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 . District of Columbia forms and schedules. Chapter 13A. Repairs, payments, etc. Beginning 5 p.m. Friday, December 4 through 7 a.m. Monday, December 7, MyTax.DC.gov will not be available. (10)(A) The personal property of a Qualified High Technology Company for the 10 years beginning in the year of purchase. Learn How to File a Personal Property Tax Return at MyTax.DC.gov. 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, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(e), 46 DCR 6373.). 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. (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. (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. 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. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.). What Are Property Taxes? ), (Feb. 28, 1987, D.C. 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