§ 47-846.01. Deferral or forgiveness of property tax.

Prior Codifications

1981 Ed., § 47-846.1.

Temporary Amendments of Section

Section 2 of D.C. Law 18-27 designated the existing test as subsec. (a) and added subsec. (b) to read as follows:

"(b) Upon application, the Mayor shall defer, without penalty, until September 15, 2009, all the first half billing of real property taxes for tax year 2009 owed to the District of Columbia by a small business located within an active streetscape construction corridor on all the city blocks of H Street, N.E., between 3rd Street, N.E., and 15th Street, N.E.; all the city blocks of 7th Street, S.E., between North Carolina Avenue, S.E., and Pennsylvania Avenue, S.E.; and all the city blocks of 12th Street, N.E., between Michigan Avenue, N.E., and Monroe Street, N.E."

Section 4(b) of D.C. Law 18-27 provides that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 18-178 designated the existing text as subsec. (a); and added subsec. (b) to read as follows:

"(b) Upon application, the Mayor shall defer, without penalty, until September 15, 2010, all the first half billing of real property tax for tax year 2010 owed to the District of Columbia with respect to any small commercial businesses located within an active streetscape construction corridor for the city blocks of H Street, N.E., between 3rd Street, N.E., and 15th Street, N.E.".

Section 4(a) of D.C. Law 18-178 provides that the act shall expire after 225 days of its having taken effect.

Emergency Act Amendments

For temporary forgiveness of real property taxes, interest, penalties, fees, and other related charges against the Children's Defense Fund, for real property tax year 1995, see § 2 of the Children's Defense Fund Equitable Real Property Tax Relief Emergency Act of 1997 (D.C. Act 12-60, March 31, 1997, 44 DCR 2238).

For temporary (90 day) amendment of section, see § 2 of Small Business Streetscape Construction Real Property Tax Deferral Emergency Act of 2009 (D.C. Act 18-48, April 27, 2009, 56 DCR 3579).

For temporary (90 day) amendment of section, see § 2 of H Street, N.E. Small Business Streetscape Construction Real Property Tax Deferral Emergency Act of 2010 (D.C. Act 18-341, March 22, 2010, 57 DCR 2850).

Legislative History of Laws

Law 7-177, the "Economic Development Zone Incentives Amendment Act of 1988," was introduced in Council and assigned Bill No. 7-208, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 28, 1988 and July 12, 1988, respectively. Signed by the Mayor on August 2, 1988, it was assigned Act No. 7-237 and transmitted to both Houses of Congress for its review.

Miscellaneous Notes

Mayor authorized to issue rules: Section 13 of D.C. Law 7-177 provided that the Mayor shall issue rules to implement the provisions of the act.