Form Fp 161 - Exempt Property Use Report - 2012 (Page 3 of 3) in pdf

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 1

through December 31

). 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 1

and ended September 30

. 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 1

. In addition, a $250 late penalty will be assessed.

If a written request for extension is filed prior to April 1

, the Deputy Chief Financial Officer

may extend the filing deadline for a period not to exceed thirty (30) days after April 1

Instructions for All Filers

1 You must file this form on or before April 1

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 1

. An extension cannot exceed thirty (30) days.

2 You must sign this form under penalties of law.

3 All 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.

5 This 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.

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

reporting year.

7 If 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.

Form Fp 161 - Exempt Property Use Report - 2012 Page 3

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