To amend Chapter 10 of Title 47 of the District of Columbia Official Code to provide real property tax relief for property located at Lot 0825, Square 0158, owned by the National League of American Pen Women.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as "The National League of American Pen Women Real Property Tax Exemption Amendment Act of 2020".
New § 47-1099.09
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:
"47-1099.09. National League of American Pen Women; Lot 0825, Square 0158.
(b) A new section 47-1099.05 is added to read as follows:
"Sec. 47-1099.09. National League of American Pen Women; Lot 0825, Square 0158.
"(a) The real property located at 1300 17th Street, N.W., known for tax and assessment purposes as Lot 0825, Square 0158 ("Property") shall be exempt from real property taxation as long as the National League of American Pen Women is the owner and operator of the Property and is used for the purposes and activities of the National League of Pen Women, subject to the provisions of §§ 47-1007, 47-1009, but not § 47-1005.
"(b) The tax exemption provided by this section shall begin as of October 1, 2016.".
Sec. 3. The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against Lot 0825, Square 0158 beginning with the tax year beginning October 1, 2016, through the end of the month following the effective date of this act be forgiven and that any payments made for this period be refunded to the person who made the payments.
Sec. 4. 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. 5. 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.