Skip to main content
Find a Lawyer

District of Columbia Code Division VIII. General Laws. § 47-811.02. Overpayment; credit or refund; interest.

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Subject to subsection (b) of this section, if there is a payment of real property tax that results in an overpayment for a billing period or levy with priority, the overpayment shall be credited in order of priority against the real property tax owing on the property for a subsequent billing period or levy.

(b) The Mayor shall refund the payment, less the real property tax owing, to the person who made the payment; provided, that the refund shall not be allowed unless:

(1) A claim for refund within 3 years from the date the payment was made;

(2) The Office of Tax and Revenue has corrected or changed an assessment or real property classification under § 47-825.01a(f) which created the overpayment;

(3) The property has been so reassessed under § 47-831 that an overpayment resulted f the periods of reassessment;

(4) The tax was abated for reasonable cause under § 47-1007; or

(5) The refund results from the grant of a real property tax exemption.

(c) A claim for refund shall be made in the manner prescribed by the Mayor.

(d) The District of Columbia shall pay interest on the overpayment beginning 90 days after the receipt of the claim for refund.

(e) The interest payable by the District under subsection (d) of this section shall be at the rate provided in § 47-3310(c).

(f) The owner, after seeking refund of the overpayment as set forth in this section, may, within one year from the last day of the tax year in which the claim for refund was made, file suit in the Superior Court of the District of Columbia in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304; provided, that the real property tax, including any penalties and interest, shall have first been paid.

(g) This section shall not apply to an action timely filed under § 47-825.01a(g) and (h).

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - District of Columbia Code Division VIII. General Laws. § 47-811.02. Overpayment; credit or refund; interest. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-viii-general-laws/dc-code-sect-47-811-02/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard