Form Fp161 – Fill Out and Use This PDF

Government of the District of Columbia
Office of the Chief Financial Officer	1101 4th Street, SW
Office of Tax and Revenue	Washington, D.C. 20024

PART II - ONLY CATEGORY II FILERS MUST COMPLETE

1. Identify the provision of the District of Columbia Official code under which this property is receiving an exemption or abatement:

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2. Describe the community benefits, as identified in this law, provided by the property during the reporting year. If none were provided, describe the progress made toward providing these benefits.

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AFFIDAVIT

Under penalties of law, I declare that I have examined this report, and the statements made herein are true and complete to the best of my knowledge, information, and belief.

Signature:

Name:

Title:

Daytime Phone No.:

Date:

Below is the return address for the Exempt Property Use Report (FORM FP 161). Please ensure that it

is visible in the window of the enclosed return envelope.

Instructions for completing the Exempt Property Use Report are on the preceding page.

Government of the District of Columbia

Office of Tax and Revenue

Real Property Tax Administration

P.O. Box 71440

Washington, DC 20024

INSTRUCTIONS FOR FILING EXEMPT PROPERTY USE REPORT (FP 161)

Recently enacted legislation generally requires all nonprofit organizations or business entities owning property that is receiving a real property tax exemption or abatement under chapters 10 or 46 of Title 47 of the District of Columbia Official Code to file an annual use report on or before April 1 of each year.

Owners of real property exempt from taxation under the provisions of subsections (4) to (20) of D.C. Official Code § 47-1002 (Category I Filers) must file this report for the preceding calendar year (January 1st through December 31st). Consult the exemption letter or order you received from the Office of Tax and Revenue to determine the provision of law under which your property was exempted. If the report is not filed by the deadline (including any extensions granted by the Deputy Chief Financial Officer), the property shall immediately be assessed and taxed until the report is filed. In addition, a $250 late penalty will be assessed.

Owners of real property receiving an abatement or exemption other than Category I Filers (Category II Filers) must file this report for the preceding real property tax year, which began October 1st and ended September 30th. If the report is not filed by the deadline (including any extensions granted by the Deputy Chief Financial Officer), the property shall be restored to a fully taxable status as of October 1st. In addition, a $250 late penalty will be assessed.

If a written request for extension is filed prior to April 1st, the Deputy Chief Financial Officer may extend the filing deadline for a period not to exceed thirty (30) days after April 1st.

Instructions for All Filers

1YOU MUST FILE THIS FORM ON OR BEFORE April 1st unless you receive an extension. Your request

for an extension must be in writing and must be filed with the Office of Tax and Revenue before April 1st. An extension cannot exceed thirty (30) days.

2 You must sign this form under penalties of law.

3All questions must be answered fully. If you need additional space, use plain white paper of the same size and attach it to the report.

4 Please file a separate report for each tax lot. Do not combine tax lots on this form.

5This report does not constitute an application for an administrative exemption from real property taxation. To apply for such an exemption, you must complete and file Form FP-300.

6The report must state the purpose(s) for which the exempt property has been used during the reporting year.

7If you answered “yes” to question number 3 in Part I, you must clearly state the amount and source of rent or income. Please supply a detailed explanation of the use of the rented space or nature of the income-producing use.

Instructions for Category II Filers

Complete Part II, identifying the provision of law granting the exemption or abatement and describing community benefits provided or the progress made toward providing such benefits pursuant to such law.