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

Form Fp 161 - Exempt Property Use Report Page 3

INSTRUCTIONS FOR FILING EXEMPT PROPERTY USE REPORT (FP 161)

Pursuant to D.C. Official Code § 47-1007, each owner of real property that is exempt from taxation

under the provisions of subsections (4) to (20) of D.C. Official Code § 47-1002 must furnish the Office

sit

of Tax and Revenue with an "Exempt Property Use Report" (Form FP 161) on or before April 1

each year.

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

sit

the preceding calendar year (January 1

through December 31

). 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.

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.

Instructions for Filing

You 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.

You must sign this form under oath.

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.

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

This report (Form FP 161) must be used only for property that has been approved for exemption by

the Office of Tax and Revenue.

If you do not already have an approved exemption, do not use this form. To apply for an exemption

from real property tax, please complete the “Application for Exemption from DC Real Property Tax” (Form

FP 300).

If you answered “yes” to question number 5, you must clearly state the amount and source of rent or

income. Please supply a detailed explanation of the purpose for which the exemption was granted.

Form Fp 161 - Exempt Property Use Report Page 3