Real Property Tax Classes and Tax Rates Amendment Act of 1999
Bill 13-194

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A BILL IN THE COUNCIL OF THE DISTRICT OF COLUMBIA

Councilmember Vincent B. Orange, Sr. introduced the following bill, which was referred to the Committee on Finance and Revenue.

To amend Title 47 of the District of Columbia Code to change the real property tax classes and tax rates; to afford stable, middle-class, homeowners in the District real tax relief; to retain and attract District-based businesses; and for other purposes.

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Real Property Tax Classes & Tax Rates Amendment Act of 1999".

Sec. 2. Title 47 of the D.C. Code is amended as follows:

(a) §47-812(a) is amended by adding new paragraphs (a-3), (a-4), and (a-5) to read as follows:

(1) "(a-3) Notwithstanding the provisions of subsection (a) of this section, the sum of real property tax rates and the special real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 1999 and ending September 31, 2000, shall be:

"(1) $0.92 for each $100 of assessed value for Class One Property;

"(2) $1.34 for each $100 of assessed value for Class Two Property;

"(3) $1.85 for each $100 of assessed value for Class Three Property;

"(4) $2.05 for each $100 of assessed value for Class Four Property.

(2) "(a-4) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 2000, and ending September 30, 2001, shall be:

"(1) $0.88 for each $100 of assessed value for Class One Property;

"(2) $1.15 for each $100 of assessed value for Class Two Property:

"(3) $1.85 for each $100 of assessed value for Class Three Property;

"(4) $1.95 for each $100 of assessed value for Class Four Property.

"(a-5) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 2001, and ending September 30, 2002, shall be:

"(1) $0.86 for each $100 of assessed value for Class One Property; and

"(2) $1.85 for each $100 of assessed value for Class Two Property.".

Sec. 3. (a) Section 47-813(c-3)(4) is amended to read as follows:

"(4) Class 4 Property -- Class 4 property shall be comprised of all real property which is not Class 1, Class 2, or Class 3 real property.".

(b) Section 47-813(c) is amended by adding a new paragraph (c-4) to read as follows:

"(c-4) For the property tax year beginning October 1, 2001, and ending September 30, 2002, and for each subsequent tax year, the following classes of real property are established:

"(1) Class I Property. -- (A) Class 1 property shall be comprised of improved residential real property that:

(i) Is occupied by the owner; and

(ii) Is used exclusively for nontransient residential dwelling purposes.

(B) Improved residential real property that is owned by a cooperative housing association shall be classified as Class 1 property.

(C) Improved and occupied multifamily residential real property which is used exclusively for nontransient dwelling purposes shall also be classified as Class 1 property.

(D) Unimproved real property which abuts Class 1 property shall be classified as Class 1 property if the unimproved real property and the Class 1 property have common ownership.

(E) Unimproved real property which is separated from Class 1 property by a public alley less than 30 feet wide shall be classified as Class 1 property if the following conditions are met:

"(i) The unimproved real property is less than 1,000 square feet in total size;

"(ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right; and,

"(iii) The owner of the unimproved real property also owns Class 1 property separated by the alley from the unimproved real property.

"(F) Class 1 property that becomes unoccupied shall remain classified as Class 1 property if:

"(i) It is unoccupied due to a major fire, flood, or other casualty to the improved real property, if the improved real property was occupied at the time of the casualty, and the major fire, flood, or other casualty occurred during the 12 months preceding the tax year and was not intentionally caused by the owner;

"(ii) The improved real property is actively for sale at a reasonable market price as of June 30 of the preceding tax year;

"(iii) A building or demolition permit has been issued and building or demolition is actively pursued as of June 30 of the preceding tax year; or

"(iv) The improved real property is the subject of a probate proceeding or title to the improved real property is the subject of litigation.

"(2) Class Two Property.-- Class 2 property shall be comprised of all property which is not Class 1 property.".

(c) Section 47-813(d) is amended by striking the phrase, "For the purposes of subsections (b), (c), (c-1), (c-2), and (c-3)" and inserting the phrase, "For the purposes of subsections (b), (c), (c-l), (c-2), and (c- 3), and (c-4) in its place.

(d) Section 47-813(d-1) is amended as follows:

(1) Strike the phrase, "For the purposes of subsection (c-3)" and insert the phrase, "For the purposes of subsections (c-3) and (c-4)" in its place; and

(2) Paragraph (6) is amended by striking the phrase, "in accordance with the provisions of subsection (c-3) and inserting in its place the phrase, "in accordance with the provisions of subsections (c-3) and (c-4) in its place.

(e) Section 47-813(e)(1) is amended by striking the phrase, "classification of real property under subsections (b), (c), (c-1), (c-2), and (c-3)" and inserting the phrase, "classification of real property under subsections (b), (c), (c-l), (c-2), (c-3) in its place.

(f) Section 47-813(f)(1) is amended by striking the phrase," subsections (c), (c-1), (c-2), and (c-3)" wherever it appears and inserting the phrase, "subsections (c), (c-1), (c-2), (c-3), and (c-4) in its place.

Sec. 4. Fiscal impact statement.

The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 602(c)(3) of the Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Code §1-233(c)(3)).

Sec. 5. Effective date.

This act shall take effect following approval by the Mayor (or in the event of a veto by the Mayor, action by the Council to override the veto), approval by the Financial Responsibility and Management Assistance Authority as provided in section 203(a) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995 (109 Stat. 116; D.C. Code §47-392.3(a)), a 30-day period of Congressional review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Code §1- 233(c)(1)), end publication in the District of Columbia Register.