To amend Chapter 10 of Title 47 of the District of Columbia Official Code to exempt from taxation certain property of the New Bethany Baptist Church described as Lots 31, 32, and 806, Square 339 and Lots 23, 71, 72, 811, and 812, Square 367; and to provide equitable tax relief.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "New Bethany Baptist Church Real Property Tax Exemption Act of 2016".
Note § 47-1098
Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as follows:
(a) The table of contents is amended by adding a new section designation to read as follows:
"47-1098. New Bethany Baptist Church; Lots 31, 32, and 806, Square 339; and Lots 23, 71, 72, 811, and 812, Square 367.
New § 47-1098
(b) A new section 47-1098 is added to read as follows:
"Sec. 47-1098. New Bethany Baptist Church; Lots 31, 32, and 806, Square 339; and Lots 23, 71, 72, 811, and 812, Square 367.
"(a) The real property described as Lots 31, 32, and 806, Square 339 and Lots 23, 71, 72, 811, and 812, Square 367 ("Property"), subject to subsection (b) of this section, shall be exempt from the tax imposed by Chapter 8 of this title as long as the:
"(1) Real property is owned by New Bethany Baptist Church;
"(2) Reports required by § 47-1007 are properly filed by New Bethany Baptist Church; and
"(3) New Bethany Baptist Church does not accept payment for any motor vehicle to park or to otherwise occupy space on the Property.
"(b)(1) Within 5 years of the effective date of this section, New Bethany Baptist Church shall in good faith negotiate an agreement with the Mayor to provide affordable housing on the Property, excluding that portion of the Property upon which the church building is located and which is reasonably required and actually used for carrying on the activities and purposes of New Bethany Baptist Church.
"(2) If New Bethany Baptist Church fails to enter into an agreement with the Mayor as described in paragraph (1) of this subsection, the real property tax exemption provided pursuant to subsection (a) of this section shall terminate, unless the Mayor grants a waiver of the requirement set forth in paragraph (1) of this subsection or an extension of time to fulfill the requirement.
"(3) If the tax exemption provided pursuant to subsection (a) of this section is terminated pursuant to this subsection, or if the Mayor grants a waiver or extension pursuant to paragraph (2) of this subsection, the Mayor shall notify the Office of Tax and Revenue ("OTR") of the termination, waiver, or extension. The notification shall identify:
"(A) The property to which the notice applies by square and lot number;
"(B) The full legal name of the owner, including the taxpayer identification number;
"(C) The tax or taxes to which the notice applies;
"(D) The portion of the property that is or will be ineligible;
"(E) The date on which the property became or will become ineligible; and
"(F) Any other information OTR shall require to administer the termination, waiver, or extension.
"(c) The termination of the tax exemption provided pursuant to this section shall not preclude New Bethany Baptist Church from applying for an exemption pursuant to
"(d) For the purposes of this section, the term "affordable housing" means residential housing provided in conformity with the standards of any affordable housing program established under the law of the United States or the District of Columbia.".
Sec. 3. Equitable tax relief.
The Council orders that all unpaid real property taxes, fees, penalties, fines, and interest assessed against the real property described as Lots 31, 32, and 806, Square 339 and Lots 23, 71, 72, 811, and 812, Square 367 beginning with tax year 2009 through the 1st day of the month following the effective date of this act and any sales or income taxes outstanding from public parking sales be forgiven and that any payment already made for this period be refunded.
Note § 47-1098
Sec. 4. Applicability.
(a) This act shall apply upon the date of inclusion of its fiscal effect in an approved budget and financial plan.
(b) The Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in an approved budget and financial plan, and provide notice to the Budget Director of the Council of the certification.
(c)(1) The Budget Director shall cause the notice of the certification to be published in the District of Columbia Register.
(2) The date of publication of the notice of the certification shall not affect the applicability of this act.
Sec. 5. Fiscal impact statement.
The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 4a of the General Legislative Procedures Act of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code §1-301.47a).
Sec. 6. Effective date.
This act shall take effect following approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override the veto), 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. Official Code § 1-206.02(c)(1)), and publication in the District of Columbia Register.