D.C. Mun. Regs. tit. 9, r. 9-303
On or before June 30th of each year, the Mayor shall compile and publish studies based on the best information available regarding the relative amount of tax burden for all major taxes compared with those in surrounding jurisdictions in the Washington Metropolitan Area and other cities of comparable size.
For the purpose of this chapter, the terms "vicinity of the District" and "Washington Metropolitan Area" mean Prince Georges and Montgomery Counties in the State of Maryland; Arlington and Fairfax Counties in the Commonwealth of Virginia; and the cities of Alexandria and Fairfax in the Commonwealth of Virginia.
For the purposes of this chapter, the term "cities of comparable size" means at least the thirty (30) largest cities in the United States as listed in the United States Bureau of the Census population studies.
Major taxes for purposes of tax burden studies of individuals shall include, but not necessarily be limited to, individual income taxes, real property taxes, sales taxes, and motor vehicle taxes.
The tax impact study on businesses shall be an annual study which shall present business tax rate comparisons. Major taxes for purposes of comparing tax rates on businesses shall include, but not necessarily be limited to, real property taxes, business income taxes, personal property taxes, and major excise taxes.
For purposes of § 413 of the Act, with respect to exempt property, major classes of property shall mean, at least the following classes:
For purposes of § 413 of the Act, with respect to taxable properties, major classes of property shall mean at least the following classes:
Residential property shall include the following:
Commercial property shall include all taxable real property other than residential property.
D.C. Mun. Regs. tit. 9, r. 9-303