Taxation of Personal Property. (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. 620, ch. 218, § 606; July 29, 1970, 84 Stat. 1815; Mar. 30, 1998, D.C. Law 12-100, § 2(a), 45 DCR 1533, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(d), 46 DCR 6373; Mar. (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. This program is designed to help you access property tax information and pay your property taxes online. , General Information Tax Year 2020 Personal Property Penalty and Interest Waiver - Executive Order No. 150, § 10; Sept. 1, 1950, 64 Stat. Individual property values may be appealed for 30 days after receiving the bill. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 4, 2000, D.C. Law 13-204, § 2(c), 47 DCR 5799.). 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. Please email inquiries to dcdocuments@dc.gov. §§ 47-1330 – 47-1385. (C) This exemption shall apply to qualified property purchased after December 31, 2000. (July 3, 1926, 44 Stat. Chapter 14. D.C. Law 17-123, in subsec. §§ 47-1501 – 47-1536. July 1, 1902, 32 Stat. Welcome to Personal Property Tax. (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. (a), substituted “$225,000” for “$50,000”. 28, 1904, 33 Stat. (4), by striking “, electric lighting,” wherever appearing; and added par. otr Office of Tax and Revenue . Use tax applies to untaxed purchases of tangible personal property. The UltraTax/District of Columbia Personal Property Tax application supports 1040, 1041, 1065, 1120, and 1120S entities. (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 valuation thus obtained shall be the full and true value and shall be the taxable portion of the cars owned by any such car company, mercantile company, corporation, or individual and used within 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. (a), par. (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. D.C. Law 13-148, amended subsec. The Office of Tax and Revenue Walk-In Center, at 1101 4th Street, SW, is closed. Section 4(b) of D.C. Law 19-201 provided that the act shall expire after 225 days of its having taken effect. 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). General Personal Property Tax Brochure; Personal Property Tax Video; Personal and Industrial Property Valuation Guidlines ; Personal Property Articles from previous Property Tax Review newsletters; Personal Property Contact Info: …   Keeping Good Records . Business Personal Property Taxes. Taxation, Licensing, Permits, Assessments, and Fees. Chapter 14. 19, 2013]. (4) struck the paragraph designation (4) and inserted the subsection designation (a-1) in its place. 573, Pub. Personal and real property taxes. As described above, the total property tax rate in Washington, D.C. is $0.85 per $100 in assessed value. Tax registration is the second step in starting a business in DC. District of Columbia legislation limits the hybrid vehicle excise tax exemption to those vehicles which achieve 40 miles per gallon (mpg) during city driving. 20-17 Personal Property Changes Guidance Bulletin Personal Learn more here. You can obtain property value, assessment roll, and other information for more than 200,000 parcels using the links below. Real Property Tax Suite Now Available at MyTax.DC.gov. Thank you for your … (b) The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. County Assessor address and contact information. “(B) For the purposes of this paragraph, the term ‘cogeneration Equipment’ means equipment that produces both electric energy and useful heat or steam energy.”. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(s)(2), 48 DCR 334. 107, ch. (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. This section is referenced in § 47-2501, § 47-2501.01, and § 47-3802. (1) “Computer” or “related peripheral equipment” 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. Property exempt from taxation, see § 47-1001 et seq. (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). An example of a personal property tax are the taxes levied in Arlington County, Virginia, on all motor vehicles that are normally housed overnight in that county. The form must list the taxable personal property located in the county as of noon on January 1. Here's what makes DC … The portal now includes individual income, business and real property taxes and fees. We cannot respond to questions regarding the law. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 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. Back then, it provided for an exemption of $800 of actual value for residences valued at $4,000 or more. 759, § 5; Feb. 18, 1929, 45 Stat. D.C. Law 13-38 in subsec. Personal property includes machinery, equipment, furniture and supplies. 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. The tax must be ad valorem, meaning it’s mostly in proportion to the value of the personal property. Yes, as a Landlord in the District you are viewed as a business. It represents the many ways that OTR is at the forefront of making tax filing simpler and easier. Personal property tax examples. 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. 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. (b) through (e). The Personal Property Division (PPD) in the Office of Contracting and Procurement (OCP) facilitates the reuse, sale, or disposal of excess and surplus DC government personal property. The Tax Collector is part of Miami-Dade County's Finance Department. Heating oil and gas, delivery services, applicable taxes, see § 47-2501. Most people are aware that property tax applies to real property. Services will resume at 7 a.m. Monday, December 7. Television, video, or radio service taxes, personal property tax, see § 47-2501.01. The PPD also helps acquire excess personal property from the federal government for reuse by District entities and eligible nonprofit organizations. 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. For the purposes of this subchapter, the term: (1) (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. §§ 47-1301 – 47-1321. Real Property Tax Suite Now Available at MyTax.DC.gov. The phrase “this act,” referred to in the introductory language of (a) and in (a-1), is Public Law 57-118. 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. 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 . Skip to main content . 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. You may not take a credit for special district taxes paid for tangible personal property. 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. 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). 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. 20-17 Personal Property Changes Guidance Bulletin Personal Public utility taxes, personal property tax, exemptions, see § 47-2501. (a) and added the provisions contained in subsecs. (f) The provisions of this section shall be applicable to the taxable year beginning July 1, 1945, and each taxable year thereafter. ), (Feb. 28, 1987, D.C. Law 6-212, § 21, 34 DCR 850. It's assessed at $300,000, but since it is your principal residence, you are eligible to receive the Homestead Deduction. (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. (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. The Office of Tax and Revenue has unveiled new services to include the addition of real property tax functions at MyTax.DC.gov. 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. D.C. Law 13-75 added par. House Number * Direction. (Feb. 28, 1987, D.C. Law 6-212, § 4, 34 DCR 850; enacted, Apr. 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. 112, ch. The Office of Tax and Revenue Walk-In Center, at 1101 4th Street, SW, is closed. For assistance, please contact customer service at … (5) “Tax year” means the 12-month period beginning July 1st and ending the next June 30th. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.). (13) (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. Chapter 13A. (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. When you can deduct personal property tax. In an effort to limit the increase of real property taxes for homeowners, eligible homeowners will be provided an Assessment Cap Credit. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.). So let’s say you have a home with a market value of $300,000. [Applicable as of July 1, 2021]. Repairs, payments, etc. (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. Nebraska Personal Property Return must be filed with the County Assessor on or before May 1. (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. DO NOT mail personal property returns to the Department of Revenue. The portal now includes individual income, business and real property taxes and fees. (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. [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. (Feb. 28, 1987, D.C. Law 6-212, § 5, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(e), 46 DCR 6373.). Personal Property Business Tax Forms Form # Title Filing Date. 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. Convenience Fees are charged and collected by JPMorgan and are non-refundable: 574, Pub. Real Property Tax All real property, unless expressly exempted, is subject to the real property tax and is assessed at 100% of market value. 1352, § 6, par. D.C. Law 14-213, in subsec. Here you will find resources specific to personal property assessment in Washington. During this time, you will not be able to complete any transactions. MyTax.DC.gov is the Office of Tax and Revenue’s (OTR) online tax system. Personal Property Documents and Links 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. (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. August 1: 2nd half of Prior Year Real Estate and Personal Property Tax becomes delinquent. Personal Property Tax Exemption under Sec. (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. 620, ch. 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, June 9, 2001, D.C. Law 13-305, § 406(p)(2), 48 DCR 334, July 29, 1970, 84 Stat. Real Property Tax Suite Now Available at MyTax.DC.gov. The tax rate for real and personal property is the same. For temporary (225 day) amendment of section, see § 2(c) of Lot 878, Square 456 Tax Exemption Clarification Temporary Amendment Act of 2004 (D.C. Law 15-181, September 8, 2004, law notification 51 DCR 9223). In the U.S., property taxes predate even income taxes. 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. If you have gross rents over $12,000, the minimum tax is $250. 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. (1A) “District” means the District of Columbia. (July 1, 1902, 32 Stat. (8) to subsec. (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. Sole proprietors can deduct these taxes on Schedule C. The business portion is deducted as a business expense and the remainder as a personal deduction when property is used partly for business and partly for personal reasons. L. 91-358, title I, § 155(c)(48); June 15, 1976, D.C. Law 1-70, title III, § 301, 23 DCR 537; Apr. In such cases, use tax is usually owed. 606, Pub. 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. (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. 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, subchapter II of Chapter 15 of this title, July 29, 1970, 84 Stat. 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: 7 a.m. December 7 of January 1 b ), ( Feb. 28, 1987, D.C. Law 11-254 §! 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