# D.C. Code § 47-811.04: Abatement of penalty and interest; compromise

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.04

## Section

- **Citation:** D.C. Code § 47-811.04
- **Heading:** Abatement of penalty and interest; compromise
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 8 / § 47-811.04

## Text

The Mayor may:
(1) In his discretion, waive in whole or in part, interest or penalties, on unpaid taxes levied under this chapter and due to the District of Columbia, when, in his or her judgment, it would be equitable, just, or in the public interest; or
(2) Compromise taxes levied under this chapter if there is reasonable doubt as to:
(A) The liability of the real property or taxpayer; or
(B) The collectibility of the tax; provided, that:
(i) The real property shall be transferred to a new owner who is wholly unrelated to the owner; and
(ii) Subordinate liens shall be released before the tax is compromised.

## Nearby sections

- [D.C. Code § 47-801 § 47-801. Declaration of purpose.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-801.md)
- [D.C. Code § 47-802 § 47-802. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-802.md)
- [D.C. Code § 47-803 § 47-803. Additional definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-803.md)
- [D.C. Code § 47-804 § 47-804. Service of notice.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-804.md)
- [D.C. Code § 47-805 § 47-805. Office of Real Property Tax Ombudsman.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-805.md)
- [D.C. Code § 47-811 § 47-811. Levy and disposition of tax; payment; penalty for nonpayment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.md)
- [D.C. Code § 47-811.01 § 47-811.01. Real property tax amnesty.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.01.md)
- [D.C. Code § 47-811.02 § 47-811.02. Overpayment; credit or refund; interest.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.02.md)
- [D.C. Code § 47-811.03 § 47-811.03. Real property tax abatement for certain commercial properties.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.03.md)
- [D.C. Code § 47-811.04 § 47-811.04. Abatement of penalty and interest; compromise.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.04.md)
- [D.C. Code § 47-812 § 47-812. Establishment of rates.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-812.md)
- [D.C. Code § 47-813 § 47-813. Classes of property.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-813.md)
- [D.C. Code § 47-814 § 47-814. Rules and regulations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-814.md)
- [D.C. Code § 47-815 § 47-815. Submission of estimated assessment roll.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-815.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.04. Check the current official text before relying on it. Not legal advice.