Housing data sharing bill

Summary#

The Affordable Housing Tax Assessment Alignment Act of 2026 would create a new District law; it does not amend another Act in the text provided. Its stated goal is to help property assessments account for District-imposed affordability restrictions by requiring the Mayor to share information with the Office of Tax and Revenue (OTR). The bill has been introduced and is not law.

  • Within 180 days after the law takes effect, and every quarter after that, the Mayor must give OTR a list of District properties subject to affordability restrictions, including inclusionary zoning and other District-imposed affordability limits.
  • The list must use the format and data elements OTR requests.
  • The bill does not set a new assessment formula or expressly require OTR to change any assessment after receiving the list.

What it means for you#

  • Mayor: Must provide the list on the schedule set by the bill.
  • OTR: Would receive the information it requests. The bill does not expressly require OTR to use it in a particular way.
  • Owners of affected properties: The bill does not require an application from owners and does not itself reduce assessed values or tax bills.
  • Taxpayers and the public: The bill does not directly change property tax rates, tax bills, or the process for appealing an assessment.

Money#

No cost estimate is included in the supplied material; the referenced committee fiscal impact statement was not provided. No publicly available information.

  • The Mayor would have to transmit the list, but the bill does not specify staffing or funding for that work.
  • The bill does not set a fee, fine, tax change, or payment to property owners.

What is unclear#

  • How OTR must use the information when assessing property values is not stated.
  • The bill does not define “other restrictions” or explain how the Mayor will identify and verify every affected property.
  • It does not set rules for resolving missing or incorrect information, or for correcting assessments.
  • The current assessment rules were not supplied, so it is not possible to verify what OTR must already consider.
  • The bill’s cost and staffing needs are not stated in the available material.

Case for#

  • The bill appears intended to address a gap between District affordability restrictions and the information available to OTR.
  • Giving OTR information about restricted rents could help it consider those limits when valuing affected properties.
  • A regular list could give OTR information about a wider range of restricted properties, not only those in a particular development or appeal.

Case against#

  • Sharing information alone may not change assessments: the bill does not require OTR to use the list in a specific way or set a valuation method.
  • The bill does not explain how complete, accurate, or timely property information will be ensured.
  • The Mayor and OTR would take on administrative work, but the bill does not identify resources or costs for it.