diff --git a/us/dc/council/code/titles/99/10-1121.07(Perm).xml b/us/dc/council/code/titles/99/10-1121.07(Perm).xml new file mode 100644 index 0000000000..e911fd4486 --- /dev/null +++ b/us/dc/council/code/titles/99/10-1121.07(Perm).xml @@ -0,0 +1,22 @@ + +
+ 10-1121.07(Perm) + Airspace and structures erected thereon deemed real property for purpose of taxation, water and sewer charges; exemptions. + + *NOTE: This codification is not the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: Current Version* + + For the purposes of this subchapter, airspace and structures constructed or erected in airspace shall be deemed to be real property and shall be liable to assessment, taxation, and water and sewer service charges by the District from the beginning of the term or period of such lease. For the purposes of real property assessments and taxation, the value of airspace, other than any structure constructed or erected in airspace, shall be its fair market value. No tax or assessment shall be levied with respect to airspace or structures in airspace: + + (1) + Occupied exclusively by the federal government or the District government; or + + + (2) + Occupied and used by 1 or more organizations which, under § 47-1002, are exempt from real property taxation. + + + Oct. 17, 1968, 82 Stat. 1167, Pub. L. 90-598, § 8 + 1973 Ed., § 7-947. + 1981 Ed., § 7-1037. + +
diff --git a/us/dc/council/code/titles/99/42-1102(Perm).xml b/us/dc/council/code/titles/99/42-1102(Perm).xml new file mode 100644 index 0000000000..0794c83bc9 --- /dev/null +++ b/us/dc/council/code/titles/99/42-1102(Perm).xml @@ -0,0 +1,370 @@ + +
+ 42-1102(Perm) + Deeds exempt from tax. + + *NOTE: This codification is not the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: Current Version* + + + (a) + The following deeds shall be exempt from the tax imposed by this chapter: + + (1) + Repealed; + + + (2) + Deeds to property acquired by the United States of America or the District of Columbia, unless its taxation has been authorized by Congress; + + + (3) + Deeds to real property acquired by an institution, organization, corporation, or government entitled to exemption from real property taxation under § 47-1002 (or exempt from recordation taxes under a law of the United States of America or the District of Columbia); provided, that, unless waived by regulation, a copy of a filed real property tax exemption application accompanies the deed at the time of recordation; provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29) or § 47-1002(30); + + + (4) + Deeds to property acquired by an institution, organization, corporation, or association entitled to exemption from real property taxation by special act of Congress, which property was acquired solely for a purpose or purposes for which such special exemption was granted; provided, that a return, under oath, showing the purpose or purposes for which such property was acquired, shall accompany the deed at the time of its offer for recordation; + + + (5) + A purchase money mortgage or purchase money deed of trust that is recorded simultaneously with the deed conveying the real property for which the purchase money mortgage or purchase money deed of trust was obtained; + + + (6) + Supplemental deeds; + + + (7) + Deeds between spouses, parent and child, grandparent and grandchild, or domestic partners, as defined in § 32-701(3), without actual consideration therefor; + + + (8) + Tax deeds; + + + (9) + Deeds of release of property which is security for a debt or other obligation; + + + (10) + Deeds of personal representatives of decedents, acting under the provisions of Title 20, transferring to a distributee, without additional consideration, real property of a decedent or a life estate in the real property; + + + (11) + When a permanent loan deed of trust or mortgage is submitted for recordation and the tax on the construction loan deed of trust or mortgage has been timely and properly paid, no additional tax liability arises under § 42-1103, except where the amount of the obligor's liability secured by the permanent loan deed of trust or mortgage exceeds the amount of his liability secured by the construction loan deed of trust or mortgage, in which case the tax shall be calculated only on the amount of such difference; provided, however, that such permanent loan deed of trust or mortgage shall contain a reference to the construction loan deed of trust or mortgage and the date and instrument number where it is recorded; + + + (12) + Deeds to property transferred to a qualifying lower income homeownership household in accordance with § 47-3503(a); + + + (13) + Deeds to property transferred to a qualifying nonprofit housing organization in accordance with § 47-3505(c); + + + (14) + Deeds to property transferred to a cooperative housing association in accordance with § 47-3503(a)(2); + + + (15) + Construction loan deeds of trust or mortgages or permanent loan deeds of trust or mortgages in accordance with § 47-3503(a)(3); + + + (16) + Repealed. + + + (17) + A deed by a transferor that conveys bare legal title to the trustee of a revocable trust, without consideration for the transfer, where the transferor is the beneficiary of the trust; + + + (18) + A deed to property transferred to a beneficiary of a revocable trust as the result of the death of the grantor of the revocable trust; + + + (19) + A deed to property transferred by the trustee of a revocable trust if the transfer would otherwise be exempt under this section if made by the grantor of the revocable trust; + + + (20) + A deed to property transferred to a resident management corporation in accordance with § 47-3506.01; + + + (21) + A security interest instrument in Class 1A or 1B Property, as that class of property is established pursuant to § 47-813, that contains no more than 5 dwelling units. Each security interest instrument submitted for recordation for which an exemption under this paragraph is claimed shall have affixed thereto an affidavit stating the following: + + "I (we) the owner(s) of the real property described within certify, subject to criminal penalties for making false statements pursuant to § 22-2405 of the District of Columbia Code , that the real property described within is Class 1A or 1B Property, as that class of property is established pursuant to § 47-813, with 5 or fewer units."; + + + + (22) + + (A) + A deed to property transferred pursuant to § 29-204.06; + + + (B) + In order for limited liability companies to receive the exemption provided in subparagraph (A) of this paragraph, the Recorder of Deeds shall be notified, within 30 days, of any change to the members or interests in profits and losses during the 12-month period following the effective date of the conversion so that the applicable recordation tax can be imposed; + + + (C) + Violation of the provisions of subparagraph (B) of this paragraph shall be punishable pursuant to § 42-1120 [repealed]; + + + + (23) + A deed for the improvements known as the District of Columbia Correctional Treatment Facility, located on a portion of Lot 800 of Square 1112E, with a street address of 1901 E Street, S.E.; + + + (24) + + (A) + Deeds conveying, vesting, granting, or assigning title to, an interest in, a security interest in, or an economic interest in the real property (and any improvements thereon) described as Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to (i) former Lot 820, (which is currently known as Lot 866), and (ii) former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768); + + + (B) + The amount of all taxes, fees, and deposits exempt, abated, or waived under this paragraph, § 2-1217.31(b), and §§ 47-902(17), 47-1002(26), and 47-2005(32) [(32) repealed], shall not exceed, in the aggregate, $ 7 million; + + + + (25) + + (A) + Deeds conveying, vesting, granting, or assigning title to, an interest in, a security interest in, or an economic interest in the real property (and any improvements thereon) described as Square 299, Lot 831, in connection with debt or equity financing for the Mandarin Oriental Hotel Project until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest; + + + (B) + The amount of all taxes, fees, and deposits deferred under this paragraph, and §§ 2-1217.32(b), 47-902(19), 47-1002(27), and 47-2005(34), shall not exceed, in the aggregate, $4 million; + + + (C) + For purposes of this paragraph, the term: + + (i) + "Development Sponsor" means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns; + + + (ii) + "Mandarin Oriental Hotel Project" means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars; + + + (iii) + "Mandarin TIF Bonds" means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83); + + + + (D) + This paragraph shall apply upon the closing of the sale of the Mandarin TIF Bonds; + + + + (26) + Deeds executed pursuant to a decree of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation; + + + (27) + Deeds to an entity described in paragraph (3) of this section of a lease or ground rent for a term, including renewals, that is at least 30 years; provided, that if the entity were the owner of the real property in which the possessory interest is conveyed, the real property would have been entitled to exemption from real property taxation under § 47-1002; provided further, that, unless waived by regulation, a copy of a filed real property tax exemption application accompanies the deed at the time of its offer for recordation; + + + (28) + + (A) + A deed to residential real property, without consideration for the transfer, to the trustee of a special needs trust established for the benefit of a trust beneficiary who has a disability, as defined in § 1614(a)(3) of the Social Security Act, approved October 30, 1972 (86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)), or from the trustee of a special needs trust that, by its terms, terminates upon the death of the trust beneficiary with a disability. + + + (B) + For the purposes of subparagraph (A) of this paragraph, a trust is a special needs trust if the trust instrument: + + (i) + States, among its purposes, that the trust assets are not intended to be counted in determining the beneficiary's eligibility for needs-based governmental benefits; and + + + (ii) + + (I) + Names the beneficiary with a disability as the sole trust beneficiary during his or her lifetime; and + + + (II) + Provides that the beneficiary with a disability shall not serve as trustee; + + + + + + (29) + A security interest instrument securing a credit enhancement, such as a letter of credit, issued by a for-profit business organization, where such credit enhancement is required in connection with affordable housing financing provided by the District of Columbia Housing Finance Agency that is funded in whole or in part through bonds issued pursuant to the U.S. Department of Treasury's New Issue Bond Program. This paragraph shall apply as of January 1, 2009; + + + (30) + Beginning October 1, 2009, a security interest instrument pertaining to a cooperative housing association; + + + (31) + Beginning October 1, 2009, a deed of economic interest pertaining to a limited-equity cooperative, as defined under § 47-802(11); + + + (32) + A deed of title or a security interest instrument as to which the Mayor has issued a valid certification of exemption pursuant to § 47-1005.02 as to both the property conveyed or encumbered and the grantee of the deed of title or the grantor of the security interest; provided, that, unless waived by regulation, to claim an exemption a copy of the certification of exemption shall accompany the deed of title or security interest instrument at the time it is submitted for recordation; + + + (33) + A security interest instrument executed by a borrower in connection with a loan under the Industrial Revenue Bond Forward Commitment Program authorized by subchapter II-B of Chapter 3 of Title 47 [§ 47-340.01 et seq.]; provided, that unless waived by regulation, a certification by the Mayor that the security interest instrument is entitled to this exemption accompanies the security interest instrument at the time it is presented for recordation; + + + (34) + Deeds to property transferred to a named beneficiary of a revocable transfer on death deed under subchapter IV of Chapter 6 of Title 19 [§ 19-604.01 et seq.], by reason of the death of the grantor of the revocable transfer on death deed; + + + (35) + Deeds to property transferred between the electric company and the District pursuant to § 34-1313.11(c); and + + + (36) + + (A) + Deeds conveying, vesting, granting, or assigning title to, an interest in, a security interest in, or an economic interest in the real property (and any improvements thereon) described as Square 5633, Lots 802, 803, 804, 805, 806, 807, 808, 809, 810, 811, 812, 813, 814, 815, 816, 817, 818, 822, 823, 824, 825, 826, 827, 828, 829, 830, 831, 7000, 7009, and 7010 that are recorded between October 1, 2020, and December 31, 2020. + + + (B) + The amount of all taxes, fees, and deposits exempted under this paragraph and § 47-902(28), shall not exceed, in the aggregate, $420,840. + + + + + Mar. 2, 1962, 76 Stat. 11, Pub. L. 87-408, title III, § 302 + June 24, 1980, D.C. Law 3-72, § 206, 27 DCR 2155 + Sept. 13, 1980, D.C. Law 3-92, § 101(b), 27 DCR 3390 + Mar. 10, 1982, D.C. Law 4-72, § 3(b), 28 DCR 5273 + Oct. 8, 1983, D.C. Law 5-31, § 10(b), 30 DCR 3879 + Mar. 16, 1989, D.C. Law 7-205, § 5, 36 DCR 457 + Sept. 9, 1989, D.C. Law 8-20, § 2(b), 36 DCR 4564 + Mar. 7, 1992, D.C. Law 9-56, § 3, 38 DCR 7281 + June 11, 1992, D.C. Law 9-120, § 4(a), 39 DCR 3195 + June 14, 1994, D.C. Law 10-128, § 101(b), 41 DCR 2096 + Sept. 8, 1995, D.C. Law 11-38, § 4(b), 42 DCR 3269 + June 3, 1997, D.C. Law 11-276, § 7(a), 44 DCR 1416 + Apr. 3, 2001, D.C. Law 13-241, § 3, 48 DCR 610 + June 9, 2001, D.C. Law 13-305, § 506(b), 48 DCR 334 + Oct. 19, 2002, D.C. Law 14-213, § 26, 49 DCR 8140 + Mar. 25, 2003, D.C. Law 14-232, § 3, 49 DCR 9764 + Apr. 4, 2003, D.C. Law 14-282, § 9(a), 50 DCR 896 + Mar. 13, 2004, D.C. Law 15-105, § 73, 51 DCR 881 + Sept. 8, 2004, D.C. Law 15-176, § 2, 51 DCR 5707 + Apr. 5, 2005, D.C. Law 15-293, § 12, 52 DCR 1465 + Oct. 20, 2005, D.C. Law 16-33, §§ 1212, 1296, 52 DCR 7503 + Apr. 7, 2006, D.C. Law 16-91, § 114, 52 DCR 10637 + Mar. 2, 2007, D.C. Law 16-191, § 62, 53 DCR 6794 + Apr. 24, 2007, D.C. Law 16-305, § 59, 53 DCR 6198 + Mar. 20, 2008, D.C. Law 17-118, § 201, 55 DCR 1461 + Sept. 12, 2008, D.C. Law 17-231,§ 34, 55 DCR 6758 + Dec. 13, 2011, D.C. Law 19-60, § 2, 58 DCR 9169 + Sept. 20, 2012, D.C. Law 19-168, §§ 7102(a), 7133, 59 DCR 8025 + Mar. 5, 2013, D.C. Law 19-210, § 5, 59 DCR 13171 + Dec. 24, 2013, D.C. Law 20-61, § 7152(a), 60 DCR 12472 + Dec. 4, 2014, D.C. Law 20-141, § 204, 61 DCR 7763 + Feb. 26, 2015, D.C. Law 20-155, §§ 7032, 7103(d), 7104, 61 DCR 9990 + July 11, 2017, D.C. Law 22-5, § 3(a), 64 DCR 4943 + Oct. 30, 2018, D.C. Law 22-168, § 7092(a), 65 DCR 9388 + Dec. 3, 2020, D.C. Law 23-149, § 7172, 67 DCR 10493 + Sept. 18, 2024, D.C. Law 25-217, § 7243(c), 71 DCR 9990 + Section 5 of Law 14-232 provided that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan. + For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7103(d), see § 2(n) of the Fiscal Year 2015 Budget Support Clarification Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758). + For temporary (90 days) amendment of this section, see §§ 7032 and 7103(d) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541). + For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7103(d), see § 2(n) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368). + For temporary (90 days) amendment of this section, see §§ 7032 and 7103(d) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188). + For temporary (90 days) amendment of this section, see §§ 7042 and 7113(d) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696). + For temporary (90 days) amendment of this section, see § 203 of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281). + For temporary (90 days) amendment of this section, see § 203 of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691). + For temporary (90 days) amendment of this section, see § 7152 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). + For temporary (90 days) amendment of this section, see § 7152 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). + For temporary (90 days) addition of provisions concerning new issue bond program recordation tax refund, see § 2 of the New Issue Bond Program Recordation Tax Refund Emergency Act of 2013 (D.C. Act 20-141, July 31, 2013, 60 DCR 11794, 20 DCSTAT 1986). + For temporary (90 day) amendment of (32), see § 103 of the Fiscal Year 2013 Budget Support Technical Clarification Congressional Review Emergency Amendment Act of 2012 (D.C. Act 19-604, January 14, 2013, 60 DCR 1045), applicable as of January 10, 2013. + For temporary (90 day) amendment of (32), see § 103 of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478). + For temporary (90 day) amendment of section, see § 7102(a) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290). + For temporary (90 day) amendment of section, see § 7102(a) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764). + For temporary (90 day) amendment of section, see § 2(a) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2011 (D.C. Act 19-194, October 18, 2011, 58 DCR 9160). + For temporary (90 day) amendment of section, see § 2(a) of Cooperative Housing Association Economic Interest Recordation Tax Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-12, February 11, 2011, 58 DCR 1433). + For temporary (90 day) amendment of section, see § 2(a) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2010 (D.C. Act 18-570, October 20, 2010, 57 DCR 10084). + For temporary (90 day) amendment of section, see §§ 2(a), 3(a) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2009 (D.C. Act 18-234, November 20, 2009, 56 DCR 9046). + For temporary (90 day) amendment of section, see § 201 of Arthur Capper/Carrollsburg Public Improvement Revenue Bonds Technical Correction Emergency Act of 2008 (D.C. Act 17-318, March 19, 2008, 55 DCR 3418). + For temporary (90 day) amendment of section, see § 2 of East of the River Hospital Revitalization Tax Exemption Emergency Amendment Act of 2007 (D.C. Act 17-174, November 2, 2007, 54 DCR 11216). + For temporary (90 day) amendment of section, see § 6 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340). + For temporary (90 day) amendment of section, see §§ 1212, 1296, 1298, 1299 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). + For temporary (90 day) amendment of section, see § 3 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2003 (D.C. Act 15-36, March 24, 2003, 50 DCR 2764). + For temporary (90 day) amendment of section, see § 10(a) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). + For temporary (90 day) amendment of section, see § 10(a) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). + For temporary (90 day) amendment of section, see § 10(a) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). + For temporary (90 day) amendment of section, see §§ 3 and 5 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2002 (D.C. Act 14-345, April 24, 2002, 49 DCR 4300). + For temporary (90 day) amendment of section, see § 3 of Mandarin Oriental Hotel Project Tax Deferral Second Congressional Review Emergency Act of 2002 (D.C. Act 14-563, December 23, 2002, 50 DCR 278). + For temporary (90 day) amendment of section, see § 3 of Mandarin Oriental Hotel Project Tax Deferral Emergency Act of 2001 (D.C. Act 14-227, January 8, 2002, 49 DCR 682). + For temporary (90 day) amendment of section, see § 6(b) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706). + For temporary (90 day) amendment of section, see § 3 of the Gallery Place Economic Development Emergency Amendment Act of 2000 (D.C. Act 13-500, January 5, 2001, 48 DCR 562). + For temporary amendment of section, see § 7(a) of the Correctional Treatment Facility Emergency Act of 1996 (D.C. Act 11-457, December 13, 1996, 44 DCR 156), and § 7(a) of the Correctional Treatment Facility Congressional Review Emergency Act of 1997 (D.C. Act 12-32, March 11, 1997, 44 DCR 1908). + For temporary (225 days) amendment of this section, see § 2(t)(1) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424). + Section 402(b) of D.C. Law 19-226 provided that the act shall expire after 225 days of its having taken effect. + “(32) A deed to property if the Mayor has certified that the property and purchaser are eligible for exemption from property taxation pursuant to D.C. Official Code § 47-1005.02.” + Section 103 of D.C. Law 19-226 amended (32) to read as follows: + “(30) Beginning October 1, 2009, a deed of economic interest pertaining to a limited-equity cooperative, as defined under D.C. Official Code § 47-802(11).”. + “(29) Beginning October 1, 2009, a security interest instrument pertaining to a cooperative housing association; and + Section 2(a) of D.C. Law 19-74 repealed par. (16) as of October 1, 2009; in par. (27), deleted “and” from the end; in par. (28)(B)(ii)(II), substituted a semicolon for a period; and added pars. (29) and (30) to read as follows: + Section 4(b) of D.C. Law 18-295 provided that the act shall expire after 225 days of its having taken effect. + “(30) Beginning October 1, 2009, a deed of economic interest pertaining to a limited-equity cooperative, as defined under D.C. Official Code § 47-802(11).”. + “(29) Beginning October 1, 2009, a security interest instrument pertaining to a cooperative housing association; and + Section 2(a) of D.C. Law 18-295 repealed par. (16) as of October 1, 2009; in par. (27), deleted “and”; in par. (28)(B)(ii)(II), substituted a semicolon for a period; and added pars. (29) and (30), which had read as follows: + For temporary (225 day) amendment of section, see §§ 2(a), 3(a) of Cooperative Housing Association Economic Interest Recordation Tax Temporary Amendment Act of 2009 (D.C. Law 18-109, March 3, 2010, law notification 57 DCR 2828). + For temporary (225 day) amendment of section, see § 2 of East of the River Hospital Revitalization Tax Exemption Temporary Amendment Act of 2007 (D.C. Law 17-76, January 23, 2008, law notification 55 DCR 1456). + For temporary (225 day) amendment of section, see § 10(a) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741). + For temporary (225 day) amendment of section, see § 10(a) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549). + For temporary (225 day) amendment of section, see § 3 of the Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060). + For temporary (225 day) amendment of section, see § 6(b) of the Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916). + The 2015 amendment by D.C. Law 20-155 added (33) and (34), and made related changes. + The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have added (33). + The 2013 amendment by D.C. Law 20-61 rewrote (32). + The 2013 amendment by D.C. Law 19-210 substituted “§ 29-204.06” for “§ 29-1013” in (22)(A). + The 2012 amendment by D.C. Law 19-168 repealed (16), which read: “A deed that conveys an economic interest in improved residential real property that is owned by a cooperative housing association”; added (30), (31) and (32); and made related changes. + D.C. Law 19-60 added par. (29). + D.C. Law 17-231, in par. (7), substituted “spouses” for “husband and wife”. + D.C. Law 17-118, in par. (3), inserted “or § 47-1002(30)”. + D.C. Law 16-305, in par. (28), substituted “has a disability” for “is disabled”, “trust beneficiary with a disability” for “disabled trust beneficiary” and “beneficiary with a disability” for “disabled beneficiary”. + D.C. Law 16-191, in par. (3), validated a previously made technical correction. + D.C. Law 16-91, in pars. (26), (27), and (28), validated previously made technical corrections. + D.C. Law 16-33, in par. (7), substituted “parent and child, grandparent and grandchild, or domestic partners,” for “or parent and child, or domestic partners”; in par. (26), substituted a semicolon for “; and”; in par. (27), substituted “; and” for a period; and added par. (28). + D.C. Law 15-293, in par. (3), substituted “for recordation; provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29);” for “for recordation;”. + D.C. Law 15-176, in par. (7), substituted “parent and child, or domestic partners as defined in § 32-701(3)” for “or parent and child,”. + D.C. Law 15-105, in pars. (20), (21), (22), (23), (24), (25), and (26), validated previously made technical corrections. + D.C. Law 14-282 repealed par. (1); in par. (2), substituted “America, unless its taxation has been authorized by Congress;” for “America;”; rewrote par. (3); in par. (21), substituted “, as that class of property is established pursuant to § 47-813(c-4)” for “or Class 2 Property, as those classes of property are established pursuant to § 47-813,”; and added pars. (26) and (27). + D.C. Law 14-232 added par. (25). + D.C. Law 14-213, in par. (10), validated a previously made technical correction; and in par. (24)(B), substituted “47-2005(32)” for “47-2005(28)”. + “(10) Deeds of personal representatives of decedents, acting under the provisions of Title 20, transferring to a distributee without additional consideration real property of a decedent;” + D.C. Law 13-305 rewrote par. (10) which had read: + D.C. Law 13-241 added par. (24). + 1973 Ed., § 45-722. + 1981 Ed., § 45-922. + This section is referenced in § 2-1217.32, § 42-1103, § 42-1108.01, § 42-3404.02, § 47-902, § 47-1002, § 47-2005, § 47-3503, § 47-3505, § 47-3506.01, § 47-4603, § 47-4605, and § 47-4634. + Resident management corporations, deed tax exemptions, see § 47-3506.01. + Mandarin Oriental Hotel Project fee deferral, see § 2-1217.32. + Gallery Place Project tax and fee abatements, see § 2-1217.31. + Exemptions for qualifying lower income homeownership households and cooperative housing associations, see § 47-3503. + D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law (Act 20-424), § 7104, 61 DCR 9990. + Applicability of D.C. Law 20-61: Section 7152(b) of D.C. Law 20-61 provided that § 7152(a) (which amended § 42-1102(32)) shall apply as of September 20, 2012. + Application of Law 19-210: Section 7 of D.C. Law 19-210 provided that the act shall apply as of January 1, 2012. + The Budget Director of the Council of the District of Columbia has determined that as of September 20, 2012, the fiscal effect of Law 19-60 has been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 19-60, are in effect. + “This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” + “Sec. 3. Applicability. + Section 3 of D.C. Law 19-60 provided: + Applicability of D.C. Law 15-176: Section 7 of D.C. Law 15-176 provided: “Sections 2 through 6 shall apply as of October 1, 2003.” + Application of Law 10-128: See Historical and Statutory Notes following § 42-1101. + Section 5 of D.C. Law 9-120 provided that the Mayor may, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act. + Mayor authorized to issue rules: Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act. + Application of Law 8-20: See Historical and Statutory Notes following § 42-1101. + Section 3 of D.C. Law 19-60 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” + “Sec. 1299. Repealed.” + “(b) Repealed. + “(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005. + “Sec. 1298. Conditional applicability. + Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of D.C. Law 16-33: Sections 1298 and 1299, as amended by D.C. Law 17-219, § 7068(l), (m) provided: + Section 7151 of D.C. Law 20-61 provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”. + Short title of subtitle KK of title I of Law 16-33: Section 1295 of D.C. Law 16-33 provided that subtitle KK of title I of the act may be cited as the Disabled Property Owners Tax Reduction Act of 2005. + Short title of subtitle Z of title I of Law 16-33: Section 1211 of D.C. Law 16-33 provided that subtitle Z of title I of the act may be cited as the Family Property Recordation and Transfer Tax Exemption Act of 2005. + +
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+ 47-1002(Perm) + Real property — Exemptions. + + *NOTE: This codification is not the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: Current Version* + + + (a) + Only the following real property shall be exempt from taxation in the District of Columbia: + + (1) + Property belonging to the United States, unless the taxation of same has been authorized by Congress; + + + (2) + Property belonging to the District of Columbia and used for governmental purposes (as determined by the Mayor), unless otherwise provided by law; + + + (3) + Property authorized as exempt from real estate taxes by the United States Department of State's Office of Foreign Missions on the basis of its use for diplomatic or consular purposes or for the official business of an international organization; + + + (4) + Repealed. + + + (5) + Property heretofore specifically exempted from taxation by any special act of Congress, in force December 24, 1942, so long as such property is used for the purposes for which such exemption is granted. The Council of the District of Columbia shall report annually to the Congress the use being made of such specifically exempted property, and of any changes in such use, with recommendations; + + + (6) + Art gallery buildings belonging to and operated by organizations which are not organized or operated for private gain, and are open to the public generally, and for admission to which no charge is made on more than 2 days each week; + + + (7) + Library buildings belonging to and operated by organizations which are not organized or operated for private gain and are open to the public generally; + + + (8) + Buildings belonging to and operated by institutions which are not organized or operated for private gain, which are used for purposes of public charity principally in the District of Columbia; + + + (9) + Hospital buildings, belonging to and operated by organizations which are not organized or operated for private gain, including buildings and structures reasonably necessary and usual to the operation of a hospital; + + + (10) + Buildings belonging to and operated by schools, colleges, or universities which are not organized or operated for private gain, and which embrace the generally recognized relationship of teacher and student; + + + (10A) + + (A) + A building belonging to a foundation that is not organized or operated for private gain and that is organized and operated exclusively for the benefit (within the meaning of sections 170(b)(1)(A)(iv) or 509(a)(3) of the Internal Revenue Code of 1986, approved October 22, 1986 (68A Stat. 58 and 83 Stat. 496); 26 U.S.C. §§ 170(b)(1)(a)(iv) and 509(a)(3)) of a college or university as described in paragraph (10) of this section that directly uses the building under a lease with a term of at least one year to provide dormitory, classroom, and related facilities for its students; + + + (B) + The owner of a building exempted from real property taxation pursuant to subparagraph (A) of this paragraph shall notify the Office of Tax and Revenue within 30 days after the occurrence of any event, including the expiration or cancellation of a lease, that terminates the building's entitlement to the exemption. + + + + (11) + Buildings belonging to and used in carrying on the purposes and activities of the National Geographic Society, American Pharmaceutical Association, the Medical Society of the District of Columbia, the National Lutheran Home, the National Academy of Sciences, Brookings Institution, the American Forestry Association, the American Tree Association, the Carnegie Institution of Washington, the American Chemical Society, the American Association to Promote the Teaching of Speech to the Deaf, and buildings belonging to such similar institutions as may be hereafter exempted from such taxation by special acts of Congress; + + + (12) + Cemeteries dedicated to and used solely for burial purposes and not organized or operated for private gain, including buildings and structures reasonably necessary and usual to the operation of a cemetery; + + + (13) + Churches, including buildings and structures reasonably necessary and usual in the performance of the activities of the church. A church building is one primarily and regularly used by its congregation for public religious worship; + + + (14) + Buildings belonging to religious corporations or societies primarily and regularly used for religious worship, study, training, and missionary activities; + + + (15) + Pastoral residences actually occupied as such by the pastor, rector, minister, or rabbi of a church; provided, that such pastoral residence be owned by the church or congregation for which said pastor, rector, minister, or rabbi officiates; and provided further, that not more than 1 such pastoral residence shall be so exempt for any 1 church or congregation; + + + (16) + Episcopal residences owned by a church and used exclusively as the residence of a bishop of such church; + + + (17) + Buildings belonging to organizations which are charged with the administration, coordination, or unification of activities, locally or otherwise, of institutions or organizations entitled to exemption under the provisions of §§ 47-1002, 47-1005, and 47-1007 to 47-1010, and used as administrative headquarters thereof; + + + (18) + + (A) + Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the provisions of §§ 47-1002, 47-1005, and 47-1007 to 47-1010. + + + (B) + + (i) + Additional grounds belonging to and forming a part of the property of such institutions or organizations as of July 1, 1942. Such exemption shall be granted only upon the filing of a written application to the Mayor of the District of Columbia, supported by an affidavit that such additional grounds are not held for profit or sale but only for the enlargement and expansion of said institution or organization. + + + (ii) + If, however, at any future date the grounds so exempted, or any portion thereof, shall be sold and a profit shall result from such sale the taxes thereon for each year from the date of acquisition of such property for which no tax has been paid shall immediately become due and payable, without interest; provided, however, that the total of such taxes shall not exceed 50% of the net profit derived from such sale. The Mayor shall be furnished a copy of the contract of sale together with other evidence necessary to establish the amount of profit or loss therefrom at least 10 days prior to the date of settlement of such sale. Taxes assessed under this subparagraph shall constitute a lien upon such property; + + + + + (19) + Buildings owned by and actually occupied and used for legitimate theater, music, or dance purposes by a corporation which is not organized or operated for commercial purposes or for private gain, which buildings are open to the public, generally, and for admission to which charges may be made to cover the cost of expenses and the real property (and any interest therein) situated on any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 and that is owned, occupied, and used, directly or indirectly through one or more wholly-owned subsidiary organizations, by a legitimate theater company is hereby exempt from all real property taxation so long as the property continues to be so owned and occupied, and used for the exempt purposes described in § 47-1002(18) and § 47-1002(19), providing for exemption of certain real properties; + + + (20) + + (A) + Multifamily and single family rental and cooperative housing for, and individual condominium units rented to low and moderate income persons which are receiving assistance through 1 or more of the following federal programs: + + (i) + interest reduction payments made under § 236 of the National Housing Act (§ 1715z-1 of Title 12, United States Code); + + + (ii) + payments made for new construction, substantial rehabilitation, or moderate rehabilitation under § 8 of the United States Housing Act of 1937 (§ 1437f of Title 42, United States Code) or payments made under any renewal of a contract originally made under the new construction, substantial rehabilitation, or moderate rehabilitation under section 8 that entitled the property to the exemption; + + + (iii) + payments made under § 101 of the Housing and Urban Development Act of 1965 (§ 1701s of Title 12, United States Code); + + + (iv) + mortgage insurance under § 221 (d)(3), BMIR, of the National Housing Act (§ 1715l (d)(3) of Title 12, United States Code); + + + (v) + direct loans made under § 202 of the Housing Act of 1959 (§ 1701q of Title 12, United States Code); and + + + (vi) + rental rehabilitation funded under § 17 of the United States Housing Act of 1937 (42 U.S.C. § 1437o), if 80% or more of the units in the housing project are provided to low-income persons or families receiving assistance under 42 U.S.C. § 1437o; provided, however, that the owner(s) of such exempt property shall submit by March 1st of each year an annual income and expense statement to the District of Columbia Department of Finance and Revenue and shall make a yearly payment in lieu of taxes in an amount calculated in the following manner: + + (I) + If the owner(s) is not organized for profit, no payment shall be required; and + + + (II) + If the owner(s) is organized as a limited dividend or limited profit owner, or a profit owner, a payment for such building, in an amount equal to 5% of the gross income derived from the operation of such building during the latest completed annual accounting period, shall be required. + + + + + (B) + If the owner(s) of exempt property fail to make the payment in lieu of taxes in a manner which the Office of Tax and Revenue shall prescribe, the property shall be subject to the provisions of Chapter 13A, and the payment in lieu of taxes shall be deemed a delinquent real property tax from the day it was due and not paid for purposes of the real property sale. + + + (C) + This paragraph (20) shall not apply to those properties granted an exemption before January 5, 1971, under paragraph (8) of this section. + + + (D) + For purposes of this paragraph, the term: + + (i) + "Condominium" means the ownership of a single dwelling unit in a horizontal property regime as that term is used in § 42-2003; and + + + (ii) + "Individual condominium units" means a portion of the condominium designed and intended for individual ownership together with the undivided interest in the common elements to which they appertain. + + As the exemption provided for in subparagraph (A)(vi) of this paragraph applies to the Southern Court project located at 845, 855, 865, 875, and 885 Chesapeake Street, S.E., and 860, 870, 880, and 890 Southern Avenue, S.E., on lot 39 in Square 6210 in the District of Columbia, it shall be effective for the tax year beginning July 1, 1986; + + + + (21) + Property transferred to a qualifying lower income homeownership household in accordance with § 47-3503(c); + + + (22) + Property transferred to a qualifying nonprofit housing organization in accordance with § 47-3505(d); + + + (23) + + (A) + Subject to the provisions of subparagraph (B) of this paragraph, the development of a qualified supermarket, as defined in § 47-3801. + + + (B) + The real property tax exemption granted by subparagraph (A) of this paragraph shall apply only: + + (i) + For 10 consecutive real property tax years beginning with the tax year in which a certificate of occupancy was issued for the development; + + + (ii) + During the time that the real property is used as a supermarket; + + + (iii) + In the case of the development of a qualified supermarket, on real property not owned by the supermarket, if the owner of the real property leases the land or structure to the supermarket at a fair market rent reduced by the amount of the real property tax exemption; and + + + (iv) + During the time that the supermarket is in compliance with the requirements of subchapter X of Chapter 2 of Title 2; + + + + + (24) + Property transferred to a resident management corporation in accordance with § 47-3506.01; + + + (25) + The improvements located on that portion of Lot 800 of Square 1112 known as the Correctional Treatment Facility, only during the time that the improvements are operated as a correctional facility housing inmates in the custody of the District of Columbia Department of Corrections; + + + (26) + + (A) + The real property (and any improvements thereon) described as Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to (i) former Lot 820, (which is currently known as Lot 866), and (ii) former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768), during the period commencing November 8, 2000 and terminating with respect to any portion of such real property on the date that a final certificate of occupancy shall have been issued with respect to improvements on such portion of such real property. + + + (B) + The amount of all taxes, fees, and deposits exempt, abated, or waived under this paragraph, section 2(b) of the Gallery Place Economic Development Amendment Act of 2000, effective April 3, 2001 (D.C. Law 13-241; 48 DCR 610) [D.C. Code § 2-1217.31(b)], and §§ 47-902(17), 45-922(24) [§ 42-1102(24)], and 47-2005(28) [§ 47-2005(30)], shall not exceed, in the aggregate, $7 million; + + + + (27) + + (A) + The real property (and any improvements thereon) described as Square 299, Lot 831, during the period commencing October 1, 2001 and terminating, with respect to any portion of the real property, on the date that a final certificate of occupancy shall have been issued with respect to improvements on the portion of the real property, until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest. + + + (B) + The amount of all taxes, fees, and deposits deferred under this paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466) [D.C. Law 14-232], and §§ 42-1102(25), 47-902(19), and 47-2005(33) [§ 47-2005(34)], shall not exceed, in the aggregate, $4 million. + + + (C) + For purposes of this paragraph, the term: + + (i) + "Development Sponsor" means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns. + + + (ii) + "Mandarin Oriental Hotel Project" means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars. + + + (iii) + "Mandarin TIF Bonds" means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83). + + + + (D) + This paragraph shall apply upon the closing of the sale of the Mandarin TIF Bonds; + + + + (28) + + (A) + Land and improvements that are located in the Housing Overlay District established pursuant to section 1706 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1706), the Arts Overlay District established pursuant to section 1704 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1704), and the Historic Preservation District established pursuant to section 1707 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1707), and not otherwise exempt pursuant to this section, for the period specified in subparagraph (C) of this paragraph; provided, that the land and improvements satisfy at least one of the requirements set forth in subparagraph (B) of this paragraph. + + + (B) + The exemption granted by this paragraph shall only apply to: + + (i) + Land and improvements as to which a theater company of the type described in paragraph (19) of this section is or was, as of the effective date of the Square 456 Payment in Lieu of Taxes Extension Emergency Act of 2002, passed on an emergency basis on June 18, 2002 (Enrolled version of Bill 14-701) [July 10, 2002], the contract purchaser or owner; or + + + (ii) + Improvements developed pursuant to a vertical subdivision, horizontal property regime, condominium regime, or common building permit, or pursuant to a combined lot development method or sharing a common primary ingress or egress on a single or one or more adjoining lots of record concurrent with the development of a theater company described in paragraph (19) of this section or any wholly-owned subsidiary of the theater company, with a floor area of not less than 18,000, and not more than 100,000 square feet, to be used for theater and ancillary purposes by a theater company of the type described in paragraph (19) of this section. + + + + (C) + The exemption granted by this paragraph shall only apply if, to the extent that the property is not otherwise exempt, the property owner is obligated under § 47-1052 or any other law to make payments in lieu of taxes in furtherance of the public interest to promote the economic development of the District of Columbia and the improvement of the general public welfare and for the benefit of the District of Columbia and its residents. + + + (D) + This paragraph shall expire on the day after the date on which the District and Qualified Theater Company have entered into a grant agreement for the making of the grant identified in § 47-1052(a)(7)(B), and the funding of that grant; + + + + (29) + Except as provided in the PILOT Agreement, property, including land, any improvements thereon, and any possessory interests therein, for which payments in lieu of taxes are being made under a PILOT agreement pursuant to part E of subchapter IV of Chapter 3 of Title 1 [§ 1-308.01 et seq.], during the term of the PILOT agreement; + + + (30) + + (A) + Land (other than Lots 0074 and 0075, Square 737, and Lot 0021, Square 769, but excluding any portion of the land known as Reservation 17A which becomes part of Square 737, and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area established pursuant to § 47-4611 upon abandonment thereof and reversion to Square 737 or 769 or lot included in Square 737 or 769) in the Capper/Carrollsburg PILOT Area and not otherwise exempt under this section and all improvements that are located in the Capper/Carrollsburg PILOT Area and not otherwise exempt under this section, for the period specified in subparagraph (B) of this paragraph. Notwithstanding the foregoing, the improvements on Lots 0074 and 0075, Square 737, and Lot 0021, Square 769 (excluding any portion of the land known as Reservation 17A which becomes part of Square 737 and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area established pursuant to § 47-4611 upon abandonment thereof and reversion of Square 737 or 769 or lot included in Square 737 or 769) shall not be exempt from the special tax provided in § 1-204.81. + + + (B) + This paragraph shall expire the day after the bonds, notes, or other obligations issued by the District of Columbia pursuant to the PILOT Authorization Increase and Arthur Capper/Carrollsburg Public Improvements Revenue Bonds Approval Act of 2006, effective March 8, 2007 (D.C. Law 16-244; 54 DCR 609), together with interest and premium, if any, thereon, and all costs and expenses in connection with any suit, action, or proceeding by or on behalf of the holders of the District's bonds, notes or other obligations are fully met and discharged; + + + + (31) + + (A) + Property owned by a title-holding entity that is not organized or operated for private gain, as to which all of the ownership, membership, or beneficial interest is vested in one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, and that is used by one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, for the activities and purposes entitling each such organization to the exemption. + + + (B) + A title-holding entity shall notify the Office of Tax and Revenue within 30 days of any change in any of its owners, members, or beneficial interest holders. + + + (C) + For the purposes of this paragraph, the term "title-holding entity" means an entity whose activities are limited to holding record title to a property, providing the property (with or without consideration) for the use of the one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, for the activities and purposes entitling each such organization to the exemption, encumbering the property with indebtedness, and repaying indebtedness secured by the property, including a nonprofit entity owning real estate titled through an LLC with a single member being the nonprofit applicant; + + + + (32) + + (A) + Real property belonging to an organization that is not organized or operated for private gain and that maintains a current license as a continuing care retirement community, as provided by [§ 44-151.02], or any successor provision, shall be exempt from taxation; provided, that the real property is used as a continuing care retirement community. + + + (B) + For the purposes of this paragraph, the term "continuing care retirement community" means a continuing care facility, as defined in [§ 44-151.01(3)], governed by [Chapter 1A of Title 44]; and + + + + (33) + + (A) + Buildings belonging to a qualified active low-income community business ("QALICB") participating in a transaction qualifying for the New Markets Tax Credit in which all of the ownership or membership interest of the QALICB is vested in one or more organizations, each of which is entitled to an exemption under paragraphs (5) through (20) of this section and that are used by one or more organizations, each of which is entitled to an exemption under paragraphs (5) through (20) of this section for the activities and purposes entitling each such organization to the exemption. + + + (B) + For purposes of this paragraph, the terms "qualified active low-income community business" and "New Markets Tax Credit" have the same meaning as provided in § 45D of the Internal Revenue Code of 1986 (26 U.S.C. § 1 et seq.). + + + (C) + + (i) + The Chief Financial Officer shall render a decision on an exemption under this paragraph within 60 days of receiving a properly completed property tax exemption application ("application") and conduct an inspection of the property within a 3-year period to verify that the property is being used for the purposes stated in subparagraph (A) of this paragraph. + + + (ii) + The Chief Financial Officer may grant an exemption pursuant to an application prior to actual use of the property provided that the property is used for the purposes stated in subparagraph (A) of this paragraph within 3 years after the exemption is granted; except, that the Chief Financial Officer may extend the period for a reasonable period of time upon the request of the recipient of the exemption and the presentation of evidence showing, to the satisfaction of the Chief Financial Officer, as to why additional time is needed. + + + (iii) + Notwithstanding any other provision of law, if the property is not used as required by subparagraph (A) of this paragraph within the permitted period of time, the exemption shall be rescinded retroactive to the initial grant of the exemption, subject to the appeal provisions of § 47-1009. + + + + + + Dec. 24, 1942, 56 Stat. 1089, ch. 826, § 1 + Apr. 9, 1943, 57 Stat. 61, ch. 41,§ 1 + Jan. 5, 1971, 84 Stat. 1932, Pub. L. 91-650, title II, § 202 + Sept. 3, 1974, 88 Stat. 1060, Pub. L. 93-407, title IV, § 441 + Jan. 3, 1975, 88 Stat. 2177, Pub. L. 93-635, § 8(a) + Oct. 4, 1978, D.C. Law 2-116, § 2, 25 DCR 1735 + Mar. 9, 1983, D.C. Law 4-165, § 4, 29 DCR 4624 + Oct. 8, 1983, D.C. Law 5-31, § 10(c), 30 DCR 3879 + Feb. 24, 1987, D.C. Law 6-193, § 2, 34 DCR 22 + Sept. 29, 1988, D.C. Law 7-173, § 5, 35 DCR 5758 + June 11, 1992, D.C. Law 9-120, § 4(c), 39 DCR 3195 + enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 + June 3, 1997, D.C. Law 11-276, § 7(b), 44 DCR 1416 + October 4, 2000, D.C. Law 13-166, § 3(a), 47 DCR 5821 + Apr. 3, 2001, D.C. Law 13-241, § 4(b), 48 DCR 610 + Oct. 19, 2002, D.C. Law 14-213, § 33(l), 49 DCR 8140 + Mar. 25, 2003, D.C. Law 14-232, § 4(b), 49 DCR 9764 + Mar. 25, 2003, D.C. Law 14-234, § 2(b), 49 DCR 9775 + Apr. 4, 2003, D.C. Law 14-282, § 11(t), 50 DCR 896 + Mar. 13, 2004, D.C. Law 15-105, § 38(b)(2), 51 DCR 881 + Apr. 5, 2005, D.C. Law 15-293, § 13(b), 52 DCR 1465 + Apr. 12, 2005, D.C. Law 15-333, § 2(a), 52 DCR 2010 + Mar. 2, 2007, D.C. Law 16-191, § 74, 53 DCR 6794 + Mar. 20, 2008, D.C. Law 17-118, § 202(b), 55 DCR 1461 + Dec. 24, 2013, D.C. Law 20-61, §§ 7052, 7302(a), 60 DCR 12472 + Feb. 26, 2015, D.C. Law 20-155, § 7252, 61 DCR 9990 + May 12, 2016, D.C. Law 21-113, § 2, 63 DCR 4328 + Apr. 15, 2017, D.C. Law 21-274, § 2, 64 DCR 951 + Mar. 22, 2019, D.C. Law 22-254, § 3(a), 66 DCR 1335 + Feb. 23, 2023, D.C. Law 24-256, § 2, 69 DCR 15084 + Section 3 of Law 14-234 provided that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan. + Section 5 of Law 14-232 provided that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan. + For temporary (90 days) amendment of this section, see §§ 7252 and 7253 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541). + For temporary (90 days) amendment of this section, see §§ 7252 and 7253 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188). + For temporary (90 days) amendment of this section, see §§ 7262 and 7263 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696). + For temporary (90 days) amendment of this section, see §§ 7052, 7053, and 7302(a) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). + For temporary (90 days) amendment of this section, see §§ 7052, 7053, and 7302(a) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). + For temporary (90 day) amendment of section, see § 202(b) of Arthur Capper/Carrollsburg Public Improvement Revenue Bonds Technical Correction Emergency Act of 2008 (D.C. Act 17-318, March 19, 2008, 55 DCR 3418). + For temporary (90 day) amendment of section, see § 3(b) of East of the River Hospital Revitalization Tax Exemption Emergency Amendment Act of 2007 (D.C. Act 17-174, November 2, 2007, 54 DCR 11216). + For temporary (90 day) amendment of section, see § 4(b) of East of the River Hospital Revitalization Emergency Amendment Act of 2007 (D.C. Act 17-168, October 19, 2007, 54 DCR 10978). + For temporary (90 day) amendment of section, see § 2(a) of Lot 878, Square 456 Tax Exemption Clarification Congressional Review Emergency Act of 2004 (D.C. Act 15-467, July 19, 2004, 51 DCR 7584). + For temporary (90 day) amendment of section, see § 2(a) of Lot 878, Square 456 Tax Exemption Clarification Emergency Act of 2004 (D.C. Act 15-423, May 10, 2004, 51 DCR 5182). + For temporary (90 day) amendment of section, see § 12(v) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). + For temporary (90 day) amendment of section, see § 12(v) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). + For temporary (90 day) amendment of section, see §§ 2(b) and 3 of Square 456 Payment in lieu of Taxes Extension Emergency Act of 2002 (D.C. Act 14-405, July 10, 2002, 49 DCR 7100). + For temporary (90 day) amendment of section, see § 12(v) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). + For temporary (90 day) amendment of section, see §§ 4(b) and 5 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2002 (D.C. Act 14-345, April 24, 2002, 49 DCR 4300). + For temporary (90 day) amendment of section, see § 4(b) of Mandarin Oriental Hotel Project Tax Deferral Second Congressional Review Emergency Act of 2002 (D.C. Act 14-563, December 23, 2002, 50 DCR 278). + For temporary (90 day) amendment of section, see § 4(b) of Mandarin Oriental Hotel Project Tax Deferral Emergency Act of 2001 (D.C. Act 14-227, January 8, 2002, 49 DCR 682). + For temporary (90 day) amendment of section, see § 4(b) of the Gallery Place Economic Development Emergency Amendment Act of 2000 (D.C. Act 13-500, January 5, 2001, 48 DCR 562). + Section 8(b) of D.C. Law 17-76 provided that the act shall expire after 225 days of its having taken effect. + “(B) The date that the Mayor certifies to the District of Columbia Treasurer that the Acquisition Loan in the maximum principal amount of $29 million by Greater Southeast Investment, L.P., to Capitol Medical Center, LLC, and CMC Realty, LLC, has been paid in full.” + “(A) The date the Mayor certifies to the District of Columbia Treasurer that Specialty Hospitals of America, LLC, or certain of its subsidiaries, or any party that subsequently acquires by purchase, lease, or exchange Lots 3 and 4, Square 5919, or any part thereof, failed to comply with the terms of an agreement between Specialty Hospitals of America, LLC, or certain of its subsidiaries, with Greater Southeast Investment, L.P., to pay an amount equal to the real property taxes that the owner of Lots 3 and 4, Square 5919 would be obligated to pay on Lots 3 and 4, Square 5919, or any part thereof, in the absence of the exemption provided by this paragraph; or + “(30) The land and improvements located in Lots 3 and 4, Square 5919. This exemption shall commence on the date Specialty Hospitals of America, LLC, or certain of its subsidiary entities, takes title to Lots 3 and 4, Square 5919, and shall terminate upon one of the following dates, whichever occurs first: + Section 3(b) of D.C. Law 17-76 added par. (30) to read as follows: + For temporary (225 day) amendment of section, see § 2(a) of Lot 878, Square 456 Tax Exemption Clarification Temporary Amendment Act of 2004 (D.C. Law 15-181, September 8, 2004, law notification 51 DCR 9223). + For temporary (225 day) repeal of section, see § 12(v) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741). + For temporary (225 day) amendment of section, see § 2(b) of Square 456 Payment in Lieu of Taxes Temporary Act of 2002 (D.C. Law 14-201, October 17, 2002, law notification 49 DCR 10019). + For temporary (225 day) repeal of section, see § 12(v) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). + For temporary (225 day) amendment of section, see § 4(b) of Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060). + The 2015 amendment by D.C. Law 20-155 deleted “and for which an exemption was granted” from the end of (20)(A)(ii). + The 2013 amendment by D.C. Law 20-61 added “or payments made under any renewal of a contract originally made under the new construction, substantial rehabilitation, or moderate rehabilitation under section 8 that entitled the property to the exemption and for which an exemption was granted” in (20)(A); and added (31). + D.C. Law 17-118, in par. (28), deleted “and” from the end; in par. (29), substituted “; and” for a period at the end; and added par. (30). + D.C. Law 16-191, in par. (28)(B)(ii), validated a previously made technical correction. + D.C. Law 15-333 in par. (19), inserted “and the real property (and any interest therein) situated on any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 and that is owned, occupied, and used, directly or indirectly through one or more wholly-owned subsidiary organizations, by a legitimate theater company is hereby exempt from all real property taxation so long as the property continues to be so owned and occupied, and used for the exempt purposes described in § 47-1002(18) and § 47-1002(19), providing for exemption of certain real properties;”; and, in par. (28)(B)(ii), substituted “a theater company described in paragraph (19) of this section or any wholly-owned subsidiary of the theater company” for “a theater company described in paragraph (19) of this section”. + D.C. Law 15-293, in par. (27), substituted a semi-colon for “; and”; in par. (29), substituted “; and” for a period; and added par. (29). + D.C. Law 15-105, in par. (26)(B), validated a previously made technical correction. + D.C. Law 14-282 rewrote pars. (1) and (2); repealed par. (4); and in par. (20)(B), substituted “Office of Tax and Revenue shall prescribe, the property shall be subject to the provisions of Chapter 13A, and the payment in lieu of taxes shall be deemed a delinquent real property tax from the day it was due and not paid for purposes of the real property tax sale.” for “Department of Revenue shall prescribe, such property shall be subject to the provisions of § 47-1301 et seq.” + D.C. Law 14-234 substituted a semicolon for “; and” at the end of par. (26); substituted “; and” for a period at the end of par. (27); and added par. (28). + D.C. Law 14-232 substituted a semicolon for “; and” at the end of par. (25); substituted “; and” for a period at the end of par. (26); and added par. (27). + D.C. Law 14-213, in par. 26(B), validated a previously made technical correction. + D.C. Law 13-241 added par. (26). + “(v) In the case of a supermarket development that is a new supermarket, only if at the time construction of the new supermarket commenced no other supermarket, as that term is defined in § 47-3801(2) existed within a 1 mile radius of the new supermarket; and”. + “(iv) Only during the time that the supermarket development is in compliance with the requirements of § 1-1161 et seq.; + “(iii) In the case of a supermarket development on real property not owned by the supermarket, only if the owner of the real property leases the land or structure to the supermarket at a rent reduced from the fair market rent by an amount equal to the amount of the real property tax exemption; + “(ii) Only during the time that the real property is used as a supermarket; + “(i) Only for the first 5 real property tax years beginning after the date of issuance of the final certificate of occupancy for the supermarket; + “(B) The real property tax exemption granted by subparagraph (A) of this paragraph shall apply: + “(A) Subject to the provisions of subparagraph (B) of this paragraph, a supermarket development, as that term is defined in § 47-3801, in an underserved area of the District approved pursuant to § 47-3802; + D.C. Law 13-166 rewrote subsec. (23), which previously read: + 1973 Ed., § 47-801a. + 1981 Ed., § 47-1002. + This section is referenced in § 1-308.01, § 2-1217.31, § 2-1217.32, § 9-401.18, § 10-1121.07, § 29-918, § 39-401, § 42-1102, § 42-1108.01, § 47-865, § 47-902, § 47-903, § 47-1005, § 47-1005.01, § 47-1005.02, § 47-1007, § 47-1008, § 47-1009, § 47-1028, § 47-1029, § 47-1030, § 47-1031, § 47-1032, § 47-1033, § 47-1035, § 47-1037, § 47-1039, § 47-1047, § 47-1048, § 47-1051, § 47-1052, § 47-1053, § 47-1055, § 47-1059, § 47-1087, § 47-1091, § 47-1508, § 47-2005, § 47-2827, § 47-3503, § 47-3505, § 47-3506.01, § 47-3802, § 47-3805, § 47-4611, § 47-4640, and § 47-4702. + Supermarket developments, license fee exemption, see § 47-2827. + Roadway, alley, and sidewalk improvements, deposits by and assessments upon adjoining landowners, see § 9-401.18. + Rental and utilization of public space, airspace, exemptions from real property taxation, see § 10-1121.07. + Real property transfer tax, exemptions, see § 47-9102. + Lower income homeownership tax abatement, real property tax exemptions, qualifying households, see § 47-3503. + Lower income homeownership tax abatement, real property tax exemption, qualifying resident management corporations, see § 47-3506.01. + Lower income homeownership tax abatement, real property tax exemption, qualifying nonprofit housing organizations, see § 47-3505. + Cooperative associations, restrictions on administrative funding, federally funded multi-family cooperative housing, see § 29-938. + Cooperative associations, election of directors, federally funded multi-family cooperative housing, see § 29-918. + Section 7253 of D.C. Law 20-155 provided that the amendment by § 7252 of the act shall apply with respect to renewal contracts entered into before, on, or after July 14, 2014. + Applicability of D.C. Law 20-61: Section 7053 of D.C. Law 20-61 provided that § 7052 of the act, which amended § 47-1002(20)(A)(ii), shall apply with respect to renewal contracts entered into before, on, or after Dec. 24, 2013. Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013. + “(d) In accordance with section 5 of An Act providing a permanent form of government for the District of Columbia the Mayor shall expend up to $2 million to improve and repair the streets, sewers, alleys, sidewalks, curbs, and gutters abutting the Gallery Place Project. All assessments upon abutting property for the cost of improvements to such streets, sewers, alleys, sidewalks, curbs, and gutters, including any expenses of assessment, shall be waived.” + “(c) The amount of all taxes, fees, and deposits exempt, abated, or waived under subsection (b) of this section, section 302(24) of the District of Columbia Recordation Tax Act and D.C. Code 47-902(17), 47-1002(26), and 47-2005(32), shall not exceed, in the aggregate, $7 million. + “(b) All fees to be paid, and any deposits to be made, by or on behalf of the Development Sponsor in connection with the Gallery Place Project under the eighth unnumbered paragraph of the General Expenses title of An Act Making Appropriations to provide for the expense of the Government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and ten, and for other purposes are hereby waived. + “(E) Other ancillary improvements. + “(D) A parking garage containing approximately 850 parking spaces; and + “(C) A market-rate housing complex consisting of approximately 170 residential units; + “(B) A mixed-use facility providing for retail stores, dining, entertainment, a health and fitness club, offices, and related facilities; + “(A) An approximately 60,000-square-foot multiplex cinema; + “(2) ‘Gallery Place Project’ means the acquisition, construction, installing, and equipping of a mixed-use complex located on Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to former Lot 820 (which is currently known as Lot 866), and former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194, Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768), and consisting of: + “(1) ‘Development Sponsor’ means Gallery Place Holdings LLC, a Delaware limited liability company, and its successors and assigns. + “(a) For the purposes of this section, the term: + “Tax and fee abatements Gallery Place Project . + Section 2 of D.C. Law 13-241, as amended by section 40 of D.C. Law 14-213, provided: + Exemptions from cost of improving roadways, alleys, and sidewalks: Section 2 of D.C. Law 10-186 provided for an exemption of low assessment home owners, entities exempt from the real property tax, and all real property owners (when the Mayor determines that the health and safety of the public is at risk) from the requirement of depositing funds, or paying any of the cost for the improvement of streets, avenues, roads, or alleys abutting their property or the construction of curbs, gutters, sewers, and sidewalks on the streets, avenues, roads, or alleys. Law 10-186 also required the Mayor to submit to the Council a 5-year plan for the improvement of all unimproved streets, avenues, roads, and alleys and the construction of curbs, gutters, sewers, and sidewalks thereon in the District. Section 2 of D.C. Law 10-186 was codified as § 9-401.18. + Property taxes of Commonwealth of Northern Mariana Islands in the capital of the United States forgiven: Section 208 of Pub. L. 101-219 provided that real property owned by the Commonwealth of the Northern Mariana Islands in the capital of the United States and used by the Resident Representative thereof in the discharge of his representative duties under the Covenant shall be exempt from assessment and taxation. + Section 15(b) of D.C. Law 10-152 provided that bonds issued by the Sports commission, their transfer, and the interest thereon, are exempt from all District taxation except estate, inheritance, and gift taxes. + Tax exemption for real and personal property of the Sports Commission: Section 15(a) of D.C. Law 10-152 declared the real and personal property of the Sports Commission to be public properties exempt from taxes and special assessments now or hereafter imposed by the District. + Mayor authorized to issue rules: Section 5 of D.C. Law 9-120 provided that the Mayor may issue rules to implement the provisions of the act. + Exemptions from cost of improving roadways, alleys, and sidewalks: Section 3 of D.C. Law 10-186 provided that within 6 months of September 24, 1994, the Mayor shall submit to the Council a 5-year plan for the improvement of all unimproved streets, avenues, roads, and alleys and the construction of curbs, gutters, sewers, and sidewalks thereon in the District. + Property taxes of Association for Community Based Education forgiven: Section 2 of D.C. Law 7-197 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Association for Community Based Education, on real property located at 1806 Vernon Street, N.W., Washington, D.C., Lot 18 in Square 2556, for the period March 1, 1988, to March 30, 1988, be forgiven, and that any payments already made for this period as of the effective date of this act be refunded. + Property taxes of Young’s Memorial Church of Christ Holiness forgiven: Section 2 of D.C. Law 7-195 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Young’s Memorial Church of Christ Holiness, on real property located at 2490 Alabama Avenue, S.E., Washington, D.C., Lot 864 in Square 5741, for the period March 1, 1988, to April 30, 1988, be forgiven, and that any payments already made for this period as of the effective date of this act be refunded. + Property taxes of Full Gospel Tabernacle Church forgiven: Section 2 of D.C. Law 7-194 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Full Gospel Tabernacle Church, on real property located at 632 11th Street, N.E., Washington, D.C., Lot 803 in Square 960, Lot 804 in Square 960, and Lot 805 in Square 960, for the period July 1, 1986, to June 30, 1989, be forgiven, and that any payments already made for this period as of the effective date of this act be refunded. + Property taxes of Metropolitan Community Church forgiven: Section 2 of D.C. Law 6-138 provided that all taxes, penalties, fees or other charges assessed against the Metropolitan Community Church of Washington on real property located at 415 M Street, N.W., Washington, D.C., in Square 513, Lot 800, for the period of July 1, 1984, to June 30, 1986, be forgiven. + Property taxes of New Bethel Baptist Church forgiven: Section 2 of D.C. Law 4-207 provided that all taxes, penalties, fees, or other charges assessed against the New Bethel Baptist Church on real property located at 1739 9th Street, N.W., Washington, D.C. in Square 395, lot 54, for the period of July 1, 1979, to June 30, 1982, be forgiven. + Pursuant to the Office of the Chief Financial Officer’s “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register ( 44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner’s Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc. + The effective date of the Square 456 Payment in Lieu of Taxes Extension Emergency Act of 2002, passed on an emergency basis on June 18, 2002 (Enrolled version of Bill 14-701), referred to in par. (28)(B)(i), was July 10, 2002. + Section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466), referred to in par. (27)(B), is D.C. Law 14-232, § 2(b), set out as a note under § 42-1102. + Section 7051 of D.C. Law 20-61 provided that Subtitle E of Title VII of the act may be cited as the “Affordable Housing Real Property Tax Relief Act of 2013”. + Section 7301 of D.C. Law 20-61 provided that Subtitle DD of Title VII of the act may be cited as the “Title-Holding Entity Real Property Tax Exemption Act of 2013”. + +
diff --git a/us/dc/council/code/titles/99/47-1005.01(Perm).xml b/us/dc/council/code/titles/99/47-1005.01(Perm).xml new file mode 100644 index 0000000000..1cd069dc94 --- /dev/null +++ b/us/dc/council/code/titles/99/47-1005.01(Perm).xml @@ -0,0 +1,130 @@ + +
+ 47-1005.01(Perm) + Interests in real property belonging to government and international organizations. + + *NOTE: This codification is not the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: Current Version* + + + (a) + For purposes of this section, the term "exempt purpose", as applied to a lessee or user, shall mean an exempt purpose with specified use, operation, and other restrictions as set forth in § 47-1002(4) through (20) and § 47-1002(31). + + + (b) + If real property (or a portion thereof), which is exempt or immune from real property taxation under § 47-1002(1) through (3) or the law of the United States or the District of Columbia, is leased, loaned, or otherwise made available to any person in connection with a business or as a residence, or both, and the use is not for an exempt or immune purpose , the leasehold interest, possessory interest, beneficial interest, or beneficial use of the lessee or user of the real property shall be assessed and taxed. The Mayor shall determine the assessed value of the interest or use in accordance with § 47-820(a)(3) as if the lessee or user of the real property were the owner of the real property and the real property were not exempt or immune from taxation; provided, that the taxable value may be adjusted by the Mayor to reflect the duration of the interest or use remaining; provided further, that the Mayor may impute a duration of the interest or use based upon the intent, actions, and policies of the parties to the conveyance, the history of the real property, the perception of third parties, and written documents. + + + (c) + This section shall not apply if: + + (1) + A payment is made in lieu of taxes in an amount equivalent to the tax which would be lawfully assessed if the real property were not exempt or immune from real property taxation; + + + (2) + The application of this section would cause the District of Columbia to breach a pre-existing agreement or other legal obligation; + + + (3) + The person liable for the tax under this section is subject to taxation under § 47-2002.04 and has paid the tax; or + + + (4) + The real property is subject to taxation under § 47-1005. + + + + (c-1) + + (1) + Effective June 9, 2001, an existing or future lease entered into under the provisions of the Land Acquisition for Housing Development Opportunities Program, set forth in Chapter 45 of Title 10 of the District of Columbia Municipal Regulations (10 DCMR § 45) ("LAHDO"), shall be exempt from all taxes, assessments, and public charges related to the leased land, including any possessory interest tax, for periods for which the Department of Housing and Community Development ("DHCD") certifies in writing to the lessee and the Chief Financial Officer that the lessee is in compliance with its LAHDO lease and the lessee is in good standing with DHCD. + + + (2) + As to any property for which a written certification of compliance is issued, DHCD shall notify the lessee and the Chief Financial Officer if the lessee no longer is in compliance with its lease or is not in good standing with DHCD. + + + (3) + The exemption provided in this subsection shall end at the beginning of the first month following the date that the lessee did not comply with its lease or was not in good standing with DHCD, whichever occurs first. + + + + (d) + The provisions of § 47-831 shall apply in the case where a leasehold interest, possessory interest, beneficial interest, or beneficial use has escaped or been omitted from assessment and taxation, or the assessment has been made void. + + + (e) + The lessee or user shall be subject to the same application process, filing requirements for reports and income and expense statements, taxes, and penalties as an institution, organization, corporation, or association under § 47-1007. + + + (f) + + (1) + A notice of proposed assessed value shall be mailed to the lessee or user in the same manner and as required under Chapter 8 for a notice of proposed assessed value to an owner of real property. + + + (2) + A lessee or user may appeal from a notice of proposed assessed value and real property classification in the same manner and under the same conditions as an owner under § 47-825.01 [repealed]. + + + (3) + Tax assessed under this section shall be a personal liability of a lessee or user of real property and billed to the lessee or user. Payments of tax shall be applied in the same manner as payments of real property tax. The tax due under this section shall not give rise to a lien against the real property. If the tax is not paid within the time prescribed for payment of real property tax, there shall be added to the tax a penalty of 10% of the unpaid amount, plus interest on the unpaid amount at the rate of 1.5% per month (or portion of a month) until the tax is paid. The amount of the unpaid tax, plus penalty and interest due, shall constitute a delinquent tax to be collected in accordance with Chapter 44 of this title and subject to the statute of limitations of collections in Chapter 43 of this title. + + + + (g) + + (1) + The Mayor may assign assessment and taxation squares and lots, or implement such other designation system, to identify a parcel or (portion thereof) for which the corresponding leasehold interest, possessory interest, beneficial interest, or beneficial use of the lessee or user of the real property may be subject to taxation and assessed to the lessee or user in accordance with this section. + + + (2) + A person subject to tax under this section shall provide to the Mayor a District of Columbia Business Tax Identification Number and other tax identification number which the Mayor may require. + + + + (h) + The rate of tax under § 47-812, for the applicable classification under § 47-813 determined according to the use of the leased or loaned real property, shall be applied to the assessed value for purposes of the tax levy. + + + (i) + The estimated assessment roll, description of the real property to which the interest or use relates, mailing address of the person with the interest or use, property use information, valuation history, other information in the public record, and information (excluding a confidential lease) not made confidential as a valuation record as defined under § 47-821(d)(2) may be published by the Mayor by any form of electronic media, including the Internet. + + + (j) + The provisions of § 47-811.02 shall apply to any payment of possessory interest tax. + + + June 9, 2001, D.C. Law 13-305, § 502(w), 48 DCR 334 + Apr. 4, 2003, D.C. Law 14-282, § 11(u), 50 DCR 896 + Dec. 3, 2010, D.C. Law 18-260, § 2, 57 DCR 9632 + Dec. 24, 2013, D.C. Law 20-61, § 7302(b), 60 DCR 12472 + Feb. 26, 2015, D.C. Law 20-155, § 7162, 61 DCR 9990 + Dec. 13, 2017, D.C. Law 22-33, § 7232(b)(1), 64 DCR 7652 + Oct. 30, 2018, D.C. Law 22-168, § 7093(b)(2), 65 DCR 9388 + Section 7301 of D.C. Law 20-61 provided that Subtitle DD of Title VII of the act may be cited as the “Title-Holding Entity Real Property Tax Exemption Act of 2013”. + For temporary (90 days) amendment of this section, see § 7162 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541). + For temporary (90 days) amendment of this section, see § 7162 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188). + For temporary (90 days) amendment of this section, see § 7172 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696). + For temporary (90 days) amendment of this section, see § 7302(b) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). + For temporary (90 days) amendment of this section, see § 7302(b) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). + For temporary (90 days) repeal of D.C. Law 18-260, § 3, see § 7002 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). + For temporary (90 days) repeal of D.C. Law 18-260, § 3, see § 7002 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). + For temporary (90 day) amendment of section, see §§ 2 and 12(w) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). + For temporary (90 day) amendment of section, see §§ 2 and 12(w) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). + For temporary (90 day) amendment of section, see §§ 2 and 12(w) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). + For temporary (225 day) amendment of section, see § 12(w) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741). + For temporary (225 day) amendment of section, see § 12(w) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). + For temporary (225 day) addition of section, see § 2(u) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916). + The 2015 amendment by D.C. Law 20-155 rewrote (c-1). + The 2013 amendment by D.C. Law 20-61 added “and § 47-1002(31)” in (a). + D.C. Law 18-260 added subsec. (c-1). + D.C. Law 14-282 rewrote subsec. (b) and (d); and added subsec. (h). + This section is referenced in § 2-1215.58, § 2-1217.34a, § 47-802, § 47-893, § 47-895.01, § 47-895.04, § 47-895.21, § 47-895.23, § 47-895.33, § 47-1087, § 47-4613, and § 47-4616. + Section 4 of D.C. Law , applicable October 1, 2013, and projected to become law in June, 2014, provided that the Council orders that all possessory interest taxes as imposed by section 47-1005.01, as well as penalties, interest, and other charges associated with such possessory interest taxes, that have been imposed with respect to leases entered into under the provisions of the Land Acquisition for Housing Development Opportunities Program (10 DCMR § B4500 et seq.), shall be forgiven for the period beginning June 9, 2001, through September 30, 2013, and that any payments made for this period be refunded to the persons who made the payments. + Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013. + Section 7002 of D.C. Law 20-61 repealed D.C. Law 18-260, § 3. + Section 3 of D.C. Law 18-260 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” + Section 509 of D.C. Law 13-305 requires that section 502(w) of D.C. Law 13-305, amending this section, shall apply for tax years beginning after September 30, 2001. Section 2 of D.C. Law 14-282 requires that section 502(w) of D.C. Law 13-305, amending this section, shall apply for tax years beginning after September 30, 2003. + +
diff --git a/us/dc/council/code/titles/99/47-902(Perm).xml b/us/dc/council/code/titles/99/47-902(Perm).xml new file mode 100644 index 0000000000..f046451d22 --- /dev/null +++ b/us/dc/council/code/titles/99/47-902(Perm).xml @@ -0,0 +1,321 @@ + +
+ 47-902(Perm) + Enumeration of transfers exempt from tax. + + *NOTE: This codification is not the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: Current Version* + + + (a) + The following transfers shall be exempt from the tax imposed by this chapter: + + (1) + Repealed; + + + (2) + Transfers of property by the United States of America or the District of Columbia governments, unless its taxation has been authorized by Congress; + + + (3) + Transfers of real property by an institution, organization, corporation, or government receiving a valid real property tax exemption for the real property under § 47-1002 (or exempt from transfer taxes under a law of the United States of America or the District of Columbia); provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29) or § 47-1002(30); + + + (4) + Repealed; + + + (5) + Transfers between spouses, parent and child, grandparent and grandchild, or domestic partners as defined in § 32-701(3), without actual consideration therefor; + + + (6) + Transfers evidenced by deeds of release of property which is security for a debt or other obligation; + + + (7) + Transfers which secure a debt or other obligation; + + + (8) + Transfers which, without additional consideration, confirm, correct, modify, or supplement a transfer previously recorded; + + + (9) + Transfers of property to a qualifying lower income homeownership household in accordance with § 47-3503(b); + + + (10) + Transfers of property to a qualifying nonprofit housing organization in accordance with § 47-3505(b); + + + (11) + Transfers of property to a cooperative housing association in accordance with § 47-3503(b)(2); + + + (12) + A transfer of bare legal title into a revocable trust, without actual consideration for the transfer, where the transferor is the current beneficiary of the trust; + + + (13) + A transfer of property to a named beneficiary of a revocable trust by reason of the death of the grantor of the revocable trust; + + + (14) + A transfer of property by the trustee of a revocable trust if the transfer would otherwise be exempt under this section if made by the grantor of the revocable trust; + + + (15) + The transfer of property to a resident management corporation in accordance with § 47-3506.01; + + + (16) + + (A) + A transfer of property to an entity in accordance with § 29-204.06; + + + (B) + In order for limited liability companies to receive the exemption provided in subparagraph (A) of this paragraph, the Director of the Department of Finance and Revenue shall be notified, within 30 days, of any change to the members or interests in profits and losses during the 12-month period following the effective date of the conversion so that the applicable transfer tax can be imposed; and + + + (C) + Violation of the provisions of subparagraph (B) of this paragraph shall be punishable pursuant to § 47-918 [repealed]; + + + + (17) + + (A) + Transfers with respect to the real property (and any improvements thereon) described as Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to (i) former Lot 820, (which is currently known as Lot 866), and (ii) former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768). + + + (B) + The amount of all taxes, fees, and deposits exempt, abated, or waived under this paragraph, section 2(b) of the Gallery Place Economic Development Amendment Act of 2000, effective April 3, 2001 (D.C. Law 13-241; 48 DCR 610) [§ 2-1217.31(b)], and §§ 45-922(24) [§ 42-1102(24)], 47-1002(26), and 47-2005(32) [§ 47-2005(30)], shall not exceed, in the aggregate, $7 million; + + + + (18) + Deeds of personal representatives of decedents, acting under the provisions of Title 20, transferring to a distributee, without additional consideration, real property of a decedent or a life estate in real property; + + + (19) + + (A) + Transfers with respect to the real property (and any improvements thereon) described as Square 299, Lot 831, in connection with the debt or equity financing for the Mandarin Oriental Hotel Project until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest. + + + (B) + The amount of all taxes, fees, and deposits deferred under this paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466) [D.C. Law 14-232], and §§ 42-1102(25), 47-1002(27), and 47-2005(33) [§ 47-2005(34)], shall not exceed, in the aggregate, $4 million. + + + (C) + For purposes of this paragraph, the term: + + (i) + "Development Sponsor" means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns. + + + (ii) + "Mandarin Oriental Hotel Project" means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars. + + + (iii) + "Mandarin TIF Bonds" means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83). + + + + (D) + This paragraph shall apply upon the closing of the sale of the Mandarin TIF Bonds; + + + + (20) + Transfers pursuant to a decree of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation; + + + (21) + Transfers by an entity described in paragraph (3) of this section of a lease or ground rent for a term (including renewals) that is at least 30 years; + + + (22) + + (A) + Transfers of residential real property, without consideration for the transfer, to the trustee of a special needs trust established for the benefit of a trust beneficiary who has a disability, as defined in section 1614(a)(3) of the Social Security Act, 86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)), or from the trustee of a special needs trust that, by its terms, terminates upon the death of the trust beneficiary with a disability. + + + (B) + For the purposes of subparagraph (A) of this paragraph, a trust is a special needs trust if the trust instrument: + + (i) + States, among its purposes, that the trust assets are not intended to be counted in determining the beneficiary's eligibility for needs-based governmental benefits; and + + + (ii) + + (I) + Names the beneficiary with a disability as the sole trust beneficiary during his or her lifetime; and + + + (II) + Provides that the beneficiary with a disability may not serve as trustee. + + + + + + (23) + Transfers of property to a qualifying eligible household pursuant to the Inclusionary Zoning Program established by subchapter II-A of Chapter 10 of Title 6. + + + (24) + Transfer of real property to the District of Columbia, without consideration for the transfer, at the request of the District of Columbia, and conveyed as a bona fide gift to the District of Columbia. + + + (25) + Transfers of property to which there is a valid certification by the Mayor that both the property and transferor are eligible for exemption from property taxation pursuant to § 47-1005.02; provided, that, unless waived by regulation, a copy of the certification shall accompany the deed at the time it is submitted for recordation. + + + (26) + Transfers of property transferred to a named beneficiary of a revocable transfer on death deed under Subchapter IV of Chapter 6 of Title 19, by reason of the death of the grantor of the revocable transfer on death deed. + + + (27) + The transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)]. + + + (28) + + (A) + Transfers with respect to the real property (and any improvements thereon) described as Square 5633, Lots 802, 803, 804, 805, 806, 807, 808, 809, 810, 811, 812, 813, 814, 815, 816, 817, 818, 822, 823, 824, 825, 826, 827, 828, 829, 830, 831, 7000, 7009, and 7010, as evidenced by the recordation of a deed conveying title to the real property between October 1, 2020, and December 31, 2020. + + + (B) + The amount of all taxes, fees, and deposits exempted under this paragraph and § 42-1102(36), shall not exceed, in the aggregate, $420,840. + + + + + Sept. 13, 1980, D.C. Law 3-92, § 402, 27 DCR 3390 + Mar. 10, 1982, D.C. Law 4-72, § 2, 28 DCR 5273 + Oct. 8, 1983, D.C. Law 5-31, § 10(a), 30 DCR 3879 + Mar. 16, 1989, D.C. Law 7-205, § 4, 36 DCR 457 + Mar. 7, 1992, D.C. Law 9-56, § 2, 38 DCR 7281 + June 11, 1992, D.C. Law 9-120, § 4(b), 39 DCR 3195 + Sept. 8, 1995, D.C. Law 11-38, § 4(c), 42 DCR 3269 + enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 + Apr. 3, 2001, D.C. Law 13-241, § 4(a), 48 DCR 610 + June 9, 2001, D.C. Law 13-305, § 505(b), 48 DCR 334 + Oct. 19, 2002, D.C. Law 14-213, §§ 33(k), 36(d), 49 DCR 8140 + Mar. 25, 2003, D.C. Law 14-232, § 4(a), 49 DCR 9764 + Apr. 4, 2003, D.C. Law 14-282, § 11(o), 50 DCR 896 + Mar. 13, 2004, D.C. Law 15-105, § 38(b)(1), 51 DCR 881 + Sept. 8, 2004, D.C. Law 15-176, § 5, 51 DCR 5707 + Apr. 5, 2005, D.C. Law 15-293, § 13(a), 52 DCR 1465 + Apr. 13, 2005, D.C. Law 15-354, § 73(c), 52 DCR 2638 + Oct. 20, 2005, D.C. Law 16-33, §§ 1213, 1297(b), 52 DCR 7503 + Mar. 14, 2007, D.C. Law 16-275, § 204, 54 DCR 880 + Apr. 24, 2007, D.C. Law 16-305, § 73(c), 53 DCR 6198 + Mar. 20, 2008, D.C. Law 17-118, § 202(a), 55 DCR 1461 + Sept. 12, 2008, D.C. Law 17-231, § 41(d), 55 DCR 6758 + Sept. 14, 2011, D.C. Law 19-21, § 7052, 58 DCR 6226 + Mar. 5, 2013, D.C. Law 19-210, § 4(a), 59 DCR 13171 + Dec. 24, 2013, D.C. Law 20-61, § 7153(a), 60 DCR 12472 + Dec. 4, 2014, D.C. Law 20-141, § 101(b), 61 DCR 7763 + Feb. 26, 2015, D.C. Law 20-155, §§ 7102(b), 7104, 61 DCR 9990 + July 11, 2017, D.C. Law 22-5, § 3(b), 64 DCR 4943 + Sept. 23, 2017, D.C. Law 22-24, § 5, 64 DCR 7647 + Dec. 3, 2020, D.C. Law 23-149, § 7173, 67 DCR 10493 + Section 5 of Law 14-232 provided that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan. + For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(b), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758). + For temporary (90 days) amendment of this section, see § 7102(b) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541). + For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(b), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368). + For temporary (90 days) amendment of this section, see § 7102(b) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188). + For temporary (90 days) amendment of this section, see § 7112(b) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696). + For temporary (90 days) amendment of this section, see § 101(b) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281). + For temporary (90 days) amendment of this section, see § 101(a)(5) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691). + For temporary (90 days) amendment of this section, see § 7153 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). + For temporary (90 days) amendment of this section, see § 2(c) of the District Real Property Tax Sale Emergency Act of 2013 (D.C. Act 20-179, October 4, 2013, 60 DCR 14947. + For temporary (90 days) amendment of this section, see § 7153 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). + For temporary tax exemption for the transfer of Lot 20 in Square 532, located at 441 Street, N.W., to the District of Columbia, see § 2 of the Transfer of Real Property Street, N.W., to the District of Columbia Transfer Tax Exemption Emergency Act of 2013 (D.C. Act 20-58, April 23, 2013, 60 DCR 6396). + For temporary addition of (25), see § 104 of the Fiscal Year 2013 Budget Support Technical Clarification Congressional Review Emergency Amendment Act of 2012 (D.C. Act 19-604, January 14, 2013, 60 DCR 1045), applicable as of January 10, 2013. + For temporary addition of (25), see § 104 of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478). + For temporary (90 day) amendment of section, see § 202(a) of Arthur Capper/Carrollsburg Public Improvement Revenue Bonds Technical Correction Emergency Act of 2008 (D.C. Act 17-318, March 19, 2008, 55 DCR 3418). + For temporary (90 day) amendment of section, see § 3(a) of East of the River Hospital Revitalization Tax Exemption Emergency Amendment Act of 2007 (D.C. Act 17-174, November 2, 2007, 54 DCR 11216). + For temporary (90 day) amendment of section, see § 4(a) of East of the River Hospital Revitalization Emergency Amendment Act of 2007 (D.C. Act 17-168, October 19, 2007, 54 DCR 10978). + For temporary (90 day) amendment of section, see §§ 1213, 1297(f), 1298, 1299 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). + For temporary (90 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Congressional Review Emergency Act of 2002 (D.C. Act 14-512, October 23, 2002, 49 DCR 10473). + For temporary (90 day) amendment of section, see § 12(o) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). + For temporary (90 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Exemption Emergency Act of 2004 (D.C. Act 15-412, April 21, 2004, 51 DCR 4682). + For temporary (90 day) amendment of section, see § 12(o) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). + For temporary (90 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Emergency Act of 2002 (D.C. Act 14-421, July 17, 2002, 49 DCR 7416). + For temporary (90 day) amendment of section, see § 12(o) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). + For temporary (90 day) amendment of section, see §§ 4(a) and 5 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2002 (D.C. Act 14-345, April 24, 2002, 49 DCR 4300). + For temporary (90 day) amendment of section, see § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Second Congressional Review Emergency Act of 2002 (D.C. Act 14-563, December 23, 2002, 50 DCR 278). + For temporary (90 day) amendment of section, see § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Emergency Act of 2001 (D.C. Act 14-227, January 8, 2002, 49 DCR 682). + For temporary (90 day) amendment of section, see § 5(b) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706). + For temporary (90 day) amendment of section, see § 4(a) of the Gallery Place Economic Development Emergency Amendment Act of 2000 (D.C. Act 13-500, January 5, 2001, 48 DCR 562). + Section 402(b) of D.C. Law 19-226 provided that the act shall expire after 225 days of its having taken effect. + “(25) Transfers of property if the Mayor has certified that the property and purchaser are eligible for exemption from property taxation pursuant to § 47-1005.02.” + Section 104 of D.C. Law 19-226 amended this section by adding a new paragraph (25) to read as follows: + Section 8(b) of D.C. Law 17-76 provided that the act shall expire after 225 days of its having taken effect. + Section 3(a) of D.C. Law 17-76 added par. (24) to read as follows: “(24) Transfer of Lots 3 and 4, Square 5919 to Specialty Hospitals of America, LLC, or certain of its subsidiary entities.” + For temporary (225 day) amendment of section, see § 12(o) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741). + For temporary (225 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Temporary Act of 2002 (D.C. Law 14-220, March 25, 2003, law notification 50 DCR 2733). + For temporary (225 day) amendment of section, see § 12(o) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). + For temporary (225 day) amendment of section, see § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060). + For temporary (225 day) amendment of section, see § 5(b) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916). + The 2015 amendment by D.C. Law 20-155 added (26). + The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have added (26). + The 2013 amendment by D.C. Law 20-61 added (25). + The 2013 amendment by D.C. Law 19-210 substituted “to an entity in accordance with § 29-204.06” for “to a limited liability company in accordance with § 29-1013” in (16)(A). + D.C. Law 19-21 added par. (24). + D.C. Law 17-231, in par. (5), substituted “spouses” for “husband and wife”. + D.C. Law 17-118, in par. (3), inserted “or § 47-1002(30)”. + D.C. Law 16-305, in par. (22)(A), substituted “has a disability” for “is disabled”, and “trust beneficiary with a disability” for “disabled trust beneficiary”; and, in par. (22)(B)(ii), substituted “beneficiary with a disability” for “disabled beneficiary”. + D.C. Law 16-275 added par. (23). + D.C. Law 16-33, substituted “parent and child, grandparent and grandchild, or domestic partners,” for “or parent and child, or domestic partners”; in par. (20) substituted a semicolon for “; and”; in par. (21), substituted “; and” for a period; and added par. (22). + D.C. Law 15-354, in pars. (16)(C) and (17)(B), validated a previously made technical correction. + D.C. Law 15-293, in par. (3), substituted “District of Columbia); provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29);” for “District of Columbia);”. + D.C. Law 15-176, in par. (5), substituted “parent and child, or domestic partner as defined in § 32-701(3),” for “or parent and child,”. + D.C. Law 15-105 validated a previously made technical correction. + D.C. Law 14-282 repealed par. (1); in par. (2), substituted “governments, unless its taxation has been authorized by Congress;” for “governments;”; rewrote par. (3); repealed par. (4); made nonsubstantive changes in par. (18) and (19); and added pars. (20) and (21). + D.C. Law 14-232 substituted a semicolon for “; and” at the end of par. (17); substituted “; and” for a period at the end of par. (18); and added par. (19). + D.C. Law 14-213, in par. (16)(C), made a nonsubstantive change; in par. (17)(B), substituted “§ 47-2005(32)” for “§ 47-2005(28)”; and in pars. (16)(B), (17)(B) and (18), validated previously made technical corrections. + D.C. Law 13-305, in par. (15), deleted “and” from the end; in par. (16), substituted a semicolon for a period at the end of subpars. (A) to (C); and added par. (18). + D.C. Law 13-241, in par. (15), deleted “and” from the end; in par. (16), substituted “; and” for a semicolon; and added par. (17). + 1981 Ed., § 47-902. + This section is referenced in § 2-1217.31, § 2-1217.32, § 42-1102, § 47-903, § 47-1002, § 47-2005, § 47-3503, § 47-3505, and § 47-3506.01. + Lower income homeownership tax abatement, real property transfer tax exemption, qualifying resident management corporations, see § 47-3506.01. + Lower income homeownership tax abatement, real property transfer tax exemption, qualifying nonprofit housing organizations, see § 47-3505. + Lower income homeownership tax abatement, real property transfer tax exemption, qualifying households and cooperative housing associations, see § 47-3503. + D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990. + Applicability of D.C. Law 20-61: Section 7153(b) of D.C. Law 20-61 provided that § 7153(a) (which added § 47-902(25)) shall apply as of September 20, 2012. + Application of Law 19-210. Section 7 of D.C. Law 19-210 provided that the act shall apply as of January 1, 2012. + “Sec. 1299. Repealed.” + “(b) Repealed. + (a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005. + “Sec. 1298. Conditional applicability. + Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of D.C. Law 16-33: Sections 1298 and 1299, as amended by D.C. Law 17-219, § 7068(l), (m) provided: + Applicability of D.C. Law 15-176: Section 7 of D.C. Law 15-176 provided: “Sections 2 through 6 shall apply as of October 1, 2003.” + “(d) In accordance with section 5 of An Act providing a permanent form of government for the District of Columbia the Mayor shall expend up to $2 million to improve and repair the streets, sewers, alleys, sidewalks, curbs, and gutters abutting the Gallery Place Project. All assessments upon abutting property for the cost of improvements to such streets, sewers, alleys, sidewalks, curbs, and gutters, including any expenses of assessment, shall be waived.” + “(c) The amount of all taxes, fees, and deposits exempt, abated, or waived under subsection (b) of this section, section 302(24) of the District of Columbia Recordation Tax Act and D.C. Code 47-902(17), 47-1002(26), and 47-2005(32), shall not exceed, in the aggregate, $7 million. + “(b) All fees to be paid, and any deposits to be made, by or on behalf of the Development Sponsor in connection with the Gallery Place Project under the eighth unnumbered paragraph of the General Expenses title of An Act Making Appropriations to provide for the expense of the Government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and ten, and for other purposes are hereby waived. + “(E) Other ancillary improvements. + “(D) A parking garage containing approximately 850 parking spaces; and + “(C) A market-rate housing complex consisting of approximately 170 residential units; + “(B) A mixed-use facility providing for retail stores, dining, entertainment, a health and fitness club, offices, and related facilities; + “(A) An approximately 60,000-square-foot multiplex cinema; + “(2) ‘Gallery Place Project’ means the acquisition, construction, installing, and equipping of a mixed-use complex located on Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to former Lot 820 (which is currently known as Lot 866), and former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194, Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768), and consisting of: + “(1) ‘Development Sponsor’ means Gallery Place Holdings LLC, a Delaware limited liability company, and its successors and assigns. + “(a) For the purposes of this section, the term: + “Tax and fee abatements Gallery Place Project . + Section 2 of D.C. Law 13-241, as amended by section 40 of D.C. Law 14-213, provided: + Section 5 of D.C. Law 9-120 provided that the Mayor may issue rules to implement the provisions of the act. + Mayor authorized to issue rules: Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act. + Pursuant to the Office of the Chief Financial Officer’s “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register ( 44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner’s Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc. + Section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466), referred to in par. (19)(B), is D.C. Law 14-232, § 2(b), set out as a note under § 42-1102. + Short title: Section 7051 of D.C. Law 19-21 provided that subtitle F of title VII of the act may be cited as “Real Property Transfer Tax Exemption Act of 2011”. + Section 7151 of D.C. Law 20-61 provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”. + +
diff --git a/us/dc/council/code/titles/99/index.xml b/us/dc/council/code/titles/99/index.xml index 10badef298..bae71aaec7 100644 --- a/us/dc/council/code/titles/99/index.xml +++ b/us/dc/council/code/titles/99/index.xml @@ -3,6 +3,11 @@ Title 99 Reserved sections. + + + + + diff --git a/us/dc/council/periods/25/acts/25-371.xml b/us/dc/council/periods/25/acts/25-371.xml index 3d46e51600..5376c1c6f1 100644 --- a/us/dc/council/periods/25/acts/25-371.xml +++ b/us/dc/council/periods/25/acts/25-371.xml @@ -206,7 +206,7 @@ ABCA investigators shall examine the premises and books and records of each licensed establishment in the District at least once each year. The investigators shall make reasonable efforts to ensure that the licensee shall know in advance the date of the inspection. Feb. 25, 2010, D.C. Law 13-315, § 13b - + (b-1) An applicant that filed a medical cannabis retailer or internet retailer license application with ABCA on July 1, 2024, shall be eligible to have its application considered by the ABC Board. @@ -281,7 +281,7 @@ Subsection (c) is amended to read as follows: - + (c) (1) @@ -332,7 +332,7 @@ A new subsection (c-1) is added to read as follows: - + (c-1) It shall be a violation of this act for any unlicensed or licensed cultivation center, manufacturer, retailer, or internet retailer to represent that goods or services or the business is compliant with the Legalization of Possession of Minimal Amounts of Marijuana for Personal Use Initiative of 2014, effective February 26, 2015 (D.C. Law 20-153; 62 DCR 880); except, that a licensed cultivation center, manufacturer, retailer, or internet retailer may have signage indicating that there is medical cannabis on the property. @@ -345,17 +345,17 @@ (A) Paragraph (2) is amended by striking the phrase "retailer or online retailer license" and inserting the phrase "retailer license" in its place. - + (B) A new paragraph (5) is added to read as follows: - + (5) Applications for additional licenses pursuant to paragraphs (1) through (3) of this subsection shall be filed with ABCA by the existing cultivation center or dispensary by May 1, 2025. @@ -369,17 +369,17 @@ (A) Subparagraph (F) is amended by striking the phrase "retailer or internet retailer license" and inserting the phrase "retailer license" in its place. - + (B) A new subparagraph (G) is added to read as follows: - + (G) No licensee holding a cultivation center license shall hold an internet retailer license. @@ -402,10 +402,9 @@ Paragraph (1) is amended to read as follows: - + (1) The ABC Board shall be authorized to issue a 2-year conditional license for a cultivation center, retailer, internet retailer, manufacturer, courier, or testing laboratory that does not currently have a proposed location. - . @@ -417,10 +416,10 @@ (2) Under the conditional license, the applicant shall have 2 years from the date of ABC Board approval to submit to ABCA: - + . @@ -430,7 +429,7 @@ Paragraph (4) is amended to read as follows: - + (4) A conditional license that does not meet the terms of this subsection or is not operating after a period of 2 years shall be canceled by the ABC Board. @@ -443,7 +442,7 @@ A new subsection (k-1) is added to read as follows: - + (k-1) A one-year conditional license that is in effect as of the effective date of the Medical Cannabis Clarification and Program Enforcement Amendment Act of 2024, passed on 2nd reading on October 1, 2024 (Enrolled version of Bill 25-581), shall automatically convert to a 2-year conditional license, expiring one year after the date the original conditional license was set to expire, at no additional cost and without additional ABC Board approval. @@ -474,7 +473,7 @@ Subsection (q) is amended to read as follows: - + (q) (1) @@ -493,7 +492,7 @@ New subsections (q-1) and (q-2) are added to read as follows: - + (q-1) (1) @@ -509,7 +508,7 @@ - + (q-2) In determining the appropriateness of the initial issuance of a license or a transfer of a license to a new location for a medical cannabis retailer, the Board shall also consider: @@ -533,7 +532,7 @@ New subsections (w), (x), (y) and (z) are added to read as follows: - + (w) (1) @@ -553,7 +552,7 @@ - + (x) (1) @@ -574,7 +573,7 @@ The 5 cultivation center registration applicants that submitted medical cannabis facility registration applications to the ABC Board between November 29, 2021, and March 28, 2022, that scored 150 points or more shall automatically receive a manufacturer license; provided, that the annual fee is paid; provided further, that the applicant registers on a form provided by ABCA with the ABC Board by May 1, 2024. - + (z) (1) @@ -605,11 +604,11 @@ . - + (d) @@ -619,7 +618,7 @@ A new subsection (c-1) is added to read as follows: - + (c-1) (1) @@ -682,7 +681,7 @@ . - + - + (e) @@ -716,25 +715,25 @@ (A) Paragraph (1) is amended by striking the word "immediately" and inserting the phrase "once its license is issued by ABCA" in its place. - + (B) Paragraph (2) is redesignated as paragraph (3). - + (C) A new paragraph (2) is added to read as follows: - + (2) (A) @@ -773,7 +772,7 @@ A new subsection (e) is added to read as follows: - + (e) An unlicensed establishment shall not display signage or images advertising: @@ -793,11 +792,11 @@ . - + (f) @@ -808,27 +807,27 @@ (A) Subparagraph (B) is amended by striking the phrase "the retailer or internet retailer" and inserting the phrase "the retailer or internet retailer" in its place. - + (B) Subparagraph (D) is amended by striking the phrase "safe-use treatment facility" and inserting the phrase "designated consumption area" in its place. - + (2) Subsection (b)(3) is amended by striking the phrase "safe-use treatment facility area" and inserting the phrase "designated consumption area" in its place. - + (3) @@ -838,7 +837,7 @@ Paragraph (2) is amended to read as follows: - + (2) A smoke-free area for employees to monitor the designated consumption area, if combustible medical cannabis products are available to qualifying patients to consume in the designated consumption area; and @@ -850,7 +849,7 @@ Paragraph (3) is amended to read as follows: - + (3) If combustible medical cannabis products are available to qualifying patients to consume in the designated consumption area, a ventilation system that directs air from the designated consumption area to the outside of the building through a pollution control unit or odor control unit that, at a minimum, eliminates all detectable odor, smoke, and by-products of combustion so as to prevent any and all public nuisances. @@ -861,42 +860,42 @@ (4) The lead-in language of subsection (e)(2) is amended by striking the phrase "Include with the application" and inserting the phrase "If combustible medical cannabis products will be available to qualifying patients to consume in the designated consumption area, include with the application" in its place. - + - + (g) Section 7f (D.C. Official Code § 7-1671.06f) is amended by adding a new subsection (b-1) to read as follows: - + (b-1) No holder of a retailer and safe use treatment facility endorsement located within 400 feet of a day care center may obtain a summer garden endorsement pursuant to this section. . - + (h) New sections 7g, 7h, 7i and 7j are added to read as follows:
- + 7g Standing to file protest against a retailer license. @@ -924,15 +923,15 @@ Any person objecting under subsection (a) of this section to the approval of an application shall notify the ABC Board in writing of his or her intention to object and the specific grounds for the objection within the protest period. Feb. 25, 2010, D.C. Law 13-315, § 7g - - + +
- + 7h Notice to ANCs and Councilmembers. @@ -944,15 +943,15 @@ The ABC Board may, at the request of both an affected ANC and the applicant, extend the ANC's protest petition deadline set forth in subsection (a) of this section by up to an additional 30 calendar days for the sole purpose of allowing the ANC to vote on whether to support or protest the license application. The ABC Board may, on a motion of any party or on its own motion, also continue a hearing to permit an affected ANC to vote on a material issue in the hearing. Feb. 25, 2010, D.C. Law 13-315, § 7h - - + +
- + 7i Grounds for protest. @@ -988,25 +987,25 @@ The ABC Board may issue a license, approve the renewal of a license, or approve the transfer of a medical cannabis retailer license to a new location without a hearing on the protest if the ABC Board finds that the basis of the protest lacks substance. Feb. 25, 2010, D.C. Law 13-315, § 7i - - + +
- + 7j ANC comments. The ABC Board shall accord great weight to input provided by an affected ANC regarding the proposed or existing location of a retailer when approving or rejecting an application for a license. Feb. 25, 2010, D.C. Law 13-315, § 7j - - + +
. @@ -1017,17 +1016,17 @@ (1) Subsection (d) is amended by striking the phrase "licensed cultivation" and inserting the phrase "licensed or unlicensed cultivation" in its place. - + (2) New subsections (f), (g), (h), and (i) are added to read as follows: - + (f) Beginning January 31, 2024, the ABC Board may issue the following fines to an unlicensed establishment that violates section 7(c-1) or section 7b(e), or has not filed an accepted and pending application with the ABC Board and knowingly engages or attempts to engage in the purchase, sale, exchange, delivery, or any other form of commercial transaction involving cannabis that is not purchased, sold, exchanged, or delivered in accordance with the provisions of this act or section 401 of the District of Columbia Uniform Controlled Substances Act of 1981, effective August 5, 1981 (D.C. Law 4-29; D.C. Official Code § 48-904.01): @@ -1076,7 +1075,7 @@ - + (g) (1) @@ -1136,7 +1135,7 @@ - + (h) (1) @@ -1156,7 +1155,7 @@ - + (i) (1) @@ -1171,11 +1170,11 @@ . - + (j) @@ -1186,49 +1185,49 @@ (A) Strike the phrase "Board or the Mayor" both times it appears and insert the word "Board" in its place. - + (B) Strike the phrase "to the licensee" and insert the phrase "to the licensee or unlicensed establishment" in its place. - + (2) Subsection (d) is amended by striking the phrase "Board or the Mayor" and inserting the word "Board" in its place. - + (3) Subsection (f) is amended by striking the phrase "Board or the Mayor" and inserting the word "Board" in its place. - + - + (k) New sections 13b, 13c, 13d, and 13e are added to read as follows:
- + 13b Examination of premises, books, and records. @@ -1248,28 +1247,28 @@ ABCA investigators shall examine the premises and books and records of each licensed establishment in the District at least once each year. The investigators shall make reasonable efforts to ensure that the licensee shall know in advance the date of the inspection. Feb. 25, 2010, D.C. Law 13-315, § 13b - - + +
- + 13c Search warrants for illegal cannabis products; disposition of seized products. If a search warrant is issued by any judge of the Superior Court of the District of Columbia or by a United States Magistrate for the District of Columbia for premises where any cannabis products are sold, exchanged as part of a commercial transaction, delivered, or permitted to be consumed in violation of this title, the cannabis product and any other property designed for use in connection with the unlawful manufacture for sale, keeping for sale, selling, or consumption may be seized and shall be subject to such disposition as the court may make thereof. Feb. 25, 2010, D.C. Law 13-315, § 13c - - + +
- + 13d Notifications from Department of Licensing and Consumer Protection, Office of Tax and Revenue, Fire and Emergency Medical Services Department, and Metropolitan Police Department. @@ -1281,15 +1280,15 @@ If a licensed establishment is the subject of an incident report by the Metropolitan Police Department, the Metropolitan Police Department shall file a copy of the incident report with the ABC Board within 30 days after the incident. The ABC Board shall make the report available for public inspection upon request. Feb. 25, 2010, D.C. Law 13-315, § 13d - - + +
- + 13e Nuisance. @@ -1378,12 +1377,12 @@ Feb. 25, 2010, D.C. Law 13-315, § 13e - - + +
. @@ -1401,31 +1400,31 @@ (A) The lead-in language is amended by striking the phrase "Alcoholic Beverage and Cannabis Administration makes final determinations for the licensure of unlicensed establishments pursuant to §§ 7-1671.06a and 7-1671.06b, for the first violation of D.C. Official Code § 47-2844(a-2)(1B), the Mayor" and inserting the phrase "Alcoholic Beverage and Cannabis Board ("ABC Board") makes final determinations for the licensure of unlicensed establishments pursuant to sections 7a and 7b of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective March 22, 2023 (D.C. Law 24-332; D.C. Official Code §§ 7-1671.06a and 7-1671.06b), for the first violation of section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f)), the ABC Board " in its place. - + (B) Subparagraph (C) is amended by striking the phrase "D.C. Official Code § 47-2844(a-2)(1B)" and inserting the phrase "section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f))," in its place. - + (2) Paragraph (2) is amended by striking the phrase "provided to the Alcoholic Beverage and Cannabis Administration," and inserting the phrase "provided to" in its place. - + @@ -1434,22 +1433,22 @@ (1) The lead-in language is amended by striking the phrase "D.C. Official Code § 47-2844(a-2)(1B)" and inserting the phrase "section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f))" in its place. - + (2) Paragraph (1) is amended by striking the phrase "The Mayor" and inserting the phrase "The ABC Board" in its place. - + (3) @@ -1459,7 +1458,7 @@ Subparagraph (A) is amended to read as follows: - + (A) The ABC Board shall require the commercial property owner to submit a remediation plan within 14 days after the notice of a fine under paragraph (1) of this subsection to the ABC Board that contains the commercial property owner's plan to prevent any future violations of section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f)). @@ -1469,10 +1468,10 @@ (B) Subparagraph (B) is amended by striking the phrase "the Mayor, in consultation with the Director of the Department of Licensing and Consumer Protection, rejects the commercial property owner's remediation plan, the Mayor may issue additional fines or revoke the commercial property owners' licenses" and inserting the phrase "the ABC Board rejects the commercial property owner's remediation plan, the ABC Board may issue additional fines" in its place. - + @@ -1482,17 +1481,17 @@ (1) Paragraph (1) is amended by striking the phrase "Office of Administrative Hearings" and inserting the phrase "ABC Board" in its place. - + (2) Paragraph (2) is amended to read as follows: - + (2) If a commercial property owner timely requests a hearing pursuant to this subsection, the ABC Board shall hold a hearing within 3 business days after receiving the request. @@ -1502,26 +1501,26 @@ (3) Paragraph (3) is amended by striking the phrase "administrative law judge" and inserting the phrase "ABC Board" in its place. - + (d) Subsection (e)(1) is amended by striking the phrase "Office of Administrative Hearings" and inserting the phrase "ABC Board" in its place. - + - +
6 diff --git a/us/dc/council/periods/25/acts/25-653.xml b/us/dc/council/periods/25/acts/25-653.xml index 27a5c02129..56e8cb2bf2 100644 --- a/us/dc/council/periods/25/acts/25-653.xml +++ b/us/dc/council/periods/25/acts/25-653.xml @@ -8,8 +8,8 @@ 2024-11-25 2024-12-17 - D.C. Act 25-653 - 0 DCR 0 + D.C. Act 25-653 + 71 DCR 15803 diff --git a/us/dc/council/periods/25/acts/25-670.xml b/us/dc/council/periods/25/acts/25-670.xml index 09e65b16b5..a146ae72d6 100644 --- a/us/dc/council/periods/25/acts/25-670.xml +++ b/us/dc/council/periods/25/acts/25-670.xml @@ -9,7 +9,7 @@ 2024-12-31 D.C. Act 25-670 - 0 DCR 0 + 72 DCR 6 diff --git a/us/dc/council/periods/25/acts/25-674.xml b/us/dc/council/periods/25/acts/25-674.xml new file mode 100644 index 0000000000..a735bad086 --- /dev/null +++ b/us/dc/council/periods/25/acts/25-674.xml @@ -0,0 +1,87 @@ + + + 25-674 + 25-1051 + Autonomous Vehicle Testing Permit Requirement Second Emergency Amendment Act of 2024 + To amend, on an emergency basis, the Autonomous Vehicle Act of 2012 to prohibit driverless testing of autonomous vehicles ("AV") on District roadways without an AV testing permit and to require any person or entity testing AVs with a test operator before an AV testing permit becomes available to provide notice to the District Department of Transportation. + + 2024-12-02 + 2024-12-24 + + D.C. Act 25-674 + 72 DCR 14 + + + + 2024-12-24 + + Retained by the Council + + + BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Autonomous Vehicle Testing Permit Requirement Second Emergency Amendment Act of 2024". +
+ 2 + The Autonomous Vehicle Act of 2012, effective April 23, 2013 (D.C. Law 19-278; D.C. Official Code § 50-2351 et seq.), is amended as follows: + + (a) + Section 3a(d) (D.C. Official Code § 50-2352.01(d)) is amended to read as follows: + + + (d) + A person or entity shall not test or operate an autonomous vehicle on a District roadway without an AV testing permit, unless the Department has not yet made an AV testing permit application available and: + + (1) + There is a test operator physically present in the vehicle who is performing the dynamic driving task or is prepared to take over the dynamic driving task from the autonomous driving system; + + + (2) + The person or entity is in compliance with other local and federal laws and regulations; and + + + (3) + The person or entity provides the Department with electronic notification at least 10 business days prior to commencing testing or operating in the District, including the following information with respect to operations in the District, the: + + (A) + Number of autonomous vehicles; + + + (B) + Model, make, and type of autonomous vehicles; + + + (C) + Operator training and license information; + + + (D) + Geographic testing or operation locations; and + + + (E) + Time period of testing or operation. + + + + + . + + + (b) + Section 3e (D.C. Official Code § 50-2352.05) is repealed. + + + (c) + Section 3f(a)(1) (D.C. Official Code § 50-2352.06(a)(1)) is amended by striking the phrase "An AV testing entity" and inserting the phrase "A person or entity" in its place. + +
+
+ 3 + Fiscal impact statement. + The Council adopts the fiscal impact statement of the Budget Director 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). +
+
+ 4 + 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), and shall remain in effect for no longer than 90 days, as provided for emergency acts of the Council of the District of Columbia in section 412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788; D.C. Official Code § 1-204.12(a)). +
+ diff --git a/us/dc/council/periods/25/acts/25-675.xml b/us/dc/council/periods/25/acts/25-675.xml new file mode 100644 index 0000000000..f0d80cfc65 --- /dev/null +++ b/us/dc/council/periods/25/acts/25-675.xml @@ -0,0 +1,129 @@ + + + 25-675 + 25-1055 + Office of District Waterways Management Establishment Congressional Review Emergency Amendment Act of 2024 + To amend, on an emergency basis, due to congressional review, the Office of District Waterways Management Establishment Act of 2022 to make the process for Mayoral appointment of members of the District Waterways Advisory Commission consistent with that of similar commissions, to add the Department of Parks and Recreation as an ex-officio non-voting member of the District Waterways Advisory Commission, to adjust the District Waterways Advisory Commission meeting schedule to allow sufficient time for engagement with stakeholders and the District Waterways Advisory Commission in development of the Advisory Plan, and to provide the District Waterways Advisory Commission with authority to determine whether the Advisory Plan needs to be updated and extend the update period to at least every 3 years; and to amend the Confirmation Act of 1978 to make a conforming amendment. + + 2024-12-02 + 2024-12-24 + + D.C. Act 25-675 + 72 DCR 16 + + + + 2024-12-24 + + Retained by the Council + + + BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Office of District Waterways Management Establishment Congressional Review Emergency Amendment Act of 2024". +
+ 2 + The Office of District Waterways Management Establishment Act of 2022, effective March 22, 2023 (D.C. Law 24-336; D.C. Official Code § 8-191.01 et seq.), is amended as follows: + + (a) + Section 3 (D.C. Official Code § 8-191.02) is amended as follows: + + (1) + Subsection (b)(1)(A) is amended by striking the phrase "section 2(e) of the Confirmation Act of 1978, effective March 3, 1979 (D.C. Law 2-141; D.C. Official Code § 1-523.01(e))," and inserting the phrase "section 2(f) of the Confirmation Act of 1978, effective March 3, 1979 (D.C. Law 2-141; D.C. Official Code § 1-523.01(f))," in its place. + + + (2) + Subsection (c) is amended as follows: + + (A) + Paragraph (9) is amended by striking the phrase "; and" and inserting a semicolon in its place. + + + (B) + Paragraph (10) is amended by striking the period and inserting the phrase "; and" in its place. + + + (C) + A new paragraph (11) is added to read as follows: + + + (11) + The Department of Parks and Recreation. + + + . + + + + (3) + Subsection (f) is amended by striking the phrase "once every month" and inserting the phrase "once every 2 months" in its place. + + + + (b) + Section 4 (D.C. Official Code § 8-191.03) is amended as follows: + + (1) + The lead-in language of subsection (a) is amended as follows: + + (A) + Strike the phrase "one year" and insert the phrase "2 years" in its place. + + + (B) + Strike the phrase "develop and adopt" and insert the word "develop" in its place. + + + + (2) + Subsection (b)(2) is amended by striking the phrase "At least 60 days prior to adoption of an Advisory Plan, the" and inserting the word "The" in its place. + + + (3) + Subsections (c) and (d) are amended to read as follows: + + + (c) + After conclusion of the public comment period, and within 60 days after completing revisions, if any, the voting members of the Commission shall adopt the Advisory Plan. Thereupon, the Advisory Plan shall be submitted to the Office of Waterways Management for publication. + + + (d) + If considered necessary by the Commission, the Advisory Plan shall be updated at least once every 3 years, following the same process required for the initial Advisory Plan pursuant to subsections (b) and (c) of this section. + + + . + + +
+
+ 3 + Section 2(f) of the Confirmation Act of 1978, effective March 3, 1979 (D.C. Law 2-141; D.C. Official Code § 1-523.01(f)), is amended as follows: + + (a) + Paragraph (72) is amended by striking the phrase "; and" and inserting a semicolon in its place. + + + (b) + Paragraph (73) is amended by striking the period and inserting the phrase "; and" in its place. + + + (c) + A new paragraph (74) is added to read as follows: + + + (74) + The Office of District Waterways Management, established by section 2(a) of the Office of District Waterways Management Establishment Act of 2022, effective March 22, 2023 (D.C. Law 24-336; D.C. Official Code § 8-191.01(a)). + + + . + +
+
+ 4 + Fiscal impact statement. + The Council adopts the fiscal impact statement of the Budget Director 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). +
+
+ 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), and shall remain in effect for no longer than 90 days, as provided for emergency acts of the Council of the District of Columbia in section 412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788; D.C. Official Code § 1-204.12(a)). +
+ diff --git a/us/dc/council/periods/25/acts/25-676.xml b/us/dc/council/periods/25/acts/25-676.xml new file mode 100644 index 0000000000..8499978009 --- /dev/null +++ b/us/dc/council/periods/25/acts/25-676.xml @@ -0,0 +1,56 @@ + + + 25-676 + 25-1056 + Driver License and Identification Card Renewal Emergency Amendment Act of 2024 + To amend, on an emergency basis, section 110 of Title 18 of the District of Columbia Municipal Regulations to authorize the Director of the Department of Motor Vehicles to waive requirements related to renewal of driver licenses and identification cards; and to amend the District of Columbia Traffic Act, 1925 to make a conforming amendment. + + 2024-12-02 + 2024-12-24 + + D.C. Act 25-676 + 72 DCR 19 + + + + + 2024-12-24 + + Retained by the Council + + + BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Driver License and Identification Card Renewal Emergency Amendment Act of 2024". +
+ 2 + Section 110 of Chapter 1 of Title 18 of the District of Columbia Municipal Regulations (18 DCMR § 110), is amended as follows: + + (a) + The section heading is amended by striking the phrase "Driver Licenses" and inserting the phrase "Driver Licenses and Identification Cards" in its place. + + + (b) + A new subsection 110.11 is added to read as follows: + + + 110.11 + The Director may waive the requirements of this section, or similar requirements applicable to the renewal of identification cards, for good cause, as demonstrated by an applicant in a manner determined by the Department. + + + . + +
+
+ 3 + Section 7(a)(1) of the District of Columbia Traffic Act, 1925, approved March 3, 1925 (43 Stat. 1121; D.C. Official Code § 50-1401.01(a)(1)) is amended by striking the phrase "8 years plus any time period prior to the expiration date of a previous license not to exceed 2 months, to" and inserting the phrase "8 years, or another time period established by the Mayor through rulemaking, to" in its place. +
+
+ 4 + Fiscal impact statement. + The Council adopts the fiscal impact statement of the Budget Director 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 § l-301.47a). +
+
+ 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), and shall remain in effect for no longer than 90 days, as provided for emergency acts of the Council of the District of Columbia in section 412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788; D.C. Official Code § 1-204.12(a)). +
+ diff --git a/us/dc/council/periods/25/acts/25-679.xml b/us/dc/council/periods/25/acts/25-679.xml new file mode 100644 index 0000000000..e2871d28a1 --- /dev/null +++ b/us/dc/council/periods/25/acts/25-679.xml @@ -0,0 +1,140 @@ + + + 25-679 + 25-1054 + DC Circulator Transition Congressional Review Emergency Amendment Act of 2024 + To amend, on an emergency basis, due to congressional review, section 47-362 of the District of Columbia Official Code to require that the Mayor submit all reprogramming requests related to the DC Circulator to the Council for prior approval; and to amend the Department of Transportation Establishment Act of 2002 to require that money from the sale, lease, or transfer of DC Circulator assets be deposited in the DC Circulator Fund and expended to support DC Circulator workers, and to require that the District Department of Transportation coordinate with the Washington Metropolitan Area Transit Authority to determine the feasibility of assuming control of the DC Circulator, providing alternative or additional bus service, or hiring former DC Circulator workers at their current pay and seniority status. + + 2024-12-02 + 2025-01-03 + + D.C. Act 25-679 + 72 DCR 25 + + + + 2025-01-03 + + Retained by the Council + + + BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "DC Circulator Transition Congressional Review Emergency Amendment Act of 2024". +
+ 2 + Section 47-362 of the District of Columbia Official Code is amended by adding a new subsection (j) to read as follows: + + + (j) + Notwithstanding § 47-361(14), § 47-363(a) shall apply to any reprogramming request, regardless of dollar value, related to the DC Circulator, as described in Title III of the Department of Transportation Establishment Act of 2002, effective March 5, 2007 (D.C. Law 16-225; D.C. Official Code § 50-921.31 et seq.). + + + . +
+
+ 3 + Title III of the Department of Transportation Establishment Act of 2002, effective March 6, 2007 (D.C. Law 16-225; D.C. Official Code § 50-921.31 et seq.), is amended as follows: + + (a) + Section 11c (D.C. Official Code § 50-921.33) is amended to read as follows: + +
+ 11c + DC Circulator Fund establishment. + + (a) + There is established as a special fund the DC Circulator Fund ("Fund"), which shall be administered by the District Department of Transportation ("DDOT") in accordance with subsections (c), (d), and (e) of this section. + + + (b) + All special purpose funds collected from the following sources shall be deposited into the Fund: + + (1) + All revenue collected pursuant to section 11b by the District, WMATA, or their agents; + + + (2) + Parking meter revenue from the National Park Service for meters on the Mall; + + + (3) + All monetary gifts intended to be used to assist in the funding of the DC Circulator; and + + + (4) + All money derived from the sale, lease, or transfer of any property, real or personal, related to the DC Circulator, including any vehicles or equipment. + + + + (c) + + (1) + Except as provided in paragraphs (2) and (3) of this subsection, money in the Fund shall be used for the following purposes: + + (A) + For DDOT to pay for goods, services, property; or + + + (B) + Any other authorized purpose. + + + + (2) + Money in the Fund deposited pursuant to subsection (b)(4) of this section shall be used to support any workers, contractors, or employees of the DC Circulator or of Department staff associated with the DC Circulator, including the payment of wages, bonuses, severance pay, or workforce development, and administrative costs borne by DDOT in providing this support; except, that expenditures for administrative costs may not exceed 10% of the deposits under this paragraph. + + + (3) + During any period of time in which a contract with WMATA is in effect, money from the payment of fares, the purchase of tickets, and the sale of advertising space by third parties may be, with the written consent of the Chief Financial Officer for the District of Columbia and pursuant to the terms of the contract, deposited in a WMATA interest bearing account for the benefit of the District of Columbia and used by WMATA to offset its costs of contract performance, but only to the extent that Congress has appropriated funds to the District to perform or procure those services; provided, that for a period of 8 months following March 2, 2010, no DC Circulator route shall replace more than 20% of the revenue miles or revenue hours of any WMATA route. + + + + (d) + Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation. + + + (e) + The money deposited into the Fund but not expended in a fiscal year shall not revert to the unassigned fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time. + +
+ + . + + + (b) + Section 11f (D.C. Official Code § 50-921.36) is amended to read as follows: + +
+ 11f + Coordination with WMATA regarding DC Circulator termination. + + (a) + The District Department of Transportation shall coordinate with WMATA to determine the feasibility of WMATA: + + (1) + Assuming control and management of the DC Circulator, maintaining the DC Circulator workforce, and continuing DC Circulator service; + + + (2) + Providing alternative Metrobus routes or additional Metrobus service for riders impacted by planned termination of the DC Circulator; and + + + (3) + Hiring former DC Circulator workers while preserving their rate of pay and seniority. + + +
+ + . + +
+
+ 4 + Fiscal impact statement. + The Council adopts the fiscal impact statement of the Budget Director 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). +
+
+ 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), and shall remain in effect for no longer than 90 days, as provided for emergency acts of the Council of the District of Columbia in section 412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788; D.C. Official Code § 1-204.12(a)). +
+ diff --git a/us/dc/council/periods/25/acts/25-680.xml b/us/dc/council/periods/25/acts/25-680.xml new file mode 100644 index 0000000000..9a7ee017ce --- /dev/null +++ b/us/dc/council/periods/25/acts/25-680.xml @@ -0,0 +1,139 @@ + + + 25-680 + 25-1066 + Comprehensive Policing and Justice Reform Technical Second Emergency Amendment Act of 2024 + To amend, on an emergency basis, the Office of Citizen Complaint Review Establishment Act of 1998 to expand the membership of the Police Complaints Board, and to allow the Office of Police Complaints' Executive Director to initiate their own complaint if they discover evidence of abuse or misuse of police powers that was not alleged in the original complaint, including the failure to intervene or report to a supervisor when another officer used excessive force, engaged in other forms of misconduct, or violated a rule or regulation; and to amend Chapter 3 of Title 14 of the District of Columbia Official Code to clarify that certain provisions only apply to a victim who is under the age of 18. + + 2024-12-02 + 2025-01-03 + + D.C. Act 25-680 + 72 DCR 28 + + + + 2025-01-03 + + Retained by the Council + + + BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Comprehensive Policing and Justice Reform Technical Second Emergency Amendment Act of 2024". +
+ 2 + The Office of Citizen Complaint Review Establishment Act of 1998, effective March 26, 1999 (D.C. Law 12-208; D.C. Official Code § 5-1101 et seq.), is amended as follows: + + (a) + Section 4 (D.C. Official Code § 5-1103) is amended by adding a new paragraph (3B) to read as follows: + + + (3B) + "MPD" means the Metropolitan Police Department. + + + . + + + (b) + Section 5(a) (D.C. Official Code § 5-1104(a)) is amended by striking the phrase "There is established a Police Complaints Board. The Board shall be composed of 5 members, one of whom shall be a member of the MPD, and 4 of whom shall have no current affiliation with any law enforcement agency." and inserting the phrase "There is established a Police Complaints Board. The Board shall be composed of 9 members, which shall include one member from each Ward and one at-large member, none of whom, after the expiration of the term of the currently serving member of the MPD, shall be affiliated with any law enforcement agency." in its place. + + + (c) + Section 8 (D.C. Official Code § 5-1107) is amended as follows: + + (1) + A new subsection (g-1) is added to read as follows: + + + (g-1) + + (1) + If the Executive Director discovers evidence of abuse or misuse of police powers that was not alleged by the complainant in the complaint, the Executive Director may: + + (A) + Initiate the Executive Director's own complaint against the subject police officer; and + + + (B) + Take any of the actions described in subsection (g)(2) through (6) of this section. + + + + (2) + The authority granted pursuant to paragraph (1) of this subsection shall include circumstances in which the subject police officer failed to: + + (A) + Intervene in or subsequently report any use of force incident in which the subject police officer observed another law enforcement officer, including an MPD officer, utilizing excessive force or engaging in any type of misconduct, pursuant to MPD General Order 901.07, its successor directive, or a similar local or federal directive; or + + + (B) + Immediately report to their supervisor any violations of the rules and regulations of the MPD committed by any other MPD officer, and each instance of their use of force or a use of force committed by another MPD officer, pursuant to MPD General Order 201.26, or any successor directive. + + + + + . + + + (2) + Subsection (h) is amended by striking the phrase "subsection (g)" and inserting the phrase "subsection (g) or (g-1)" in its place. + + +
+
+ 3 + Chapter 3 of Title 14 of the District of Columbia Official Code is amended as + follows: + + (a) + Section 14-310(b)(4) is amended as follows: + + (1) + Subparagraph (B) is amended by striking the phrase "whom the victim has" and inserting the phrase "whom a victim under 18 years of age has" in its place. + + + (2) + Subparagraph (C) is amended by striking the phrase "the victim" and inserting the phrase "a victim who is under 18 years of age" in its place. + + + + (b) + Section 14-311(b)(4) is amended as follows: + + (1) + Subparagraph (B) is amended by striking the phrase "with whom the victim has" and inserting the phrase "with whom a victim under 18 years of age has" in its place. + + + (2) + Subparagraph (C) is amended by striking the phrase "the victim" and inserting the phrase "a victim who is under 18 years of age" in its place. + + + + (c) + Section 14-312(b)(4) is amended as follows: + + (1) + Subparagraph (B) is amended by striking the phrase "with whom the victim has" and inserting the phrase "with whom a sexual assault victim under 18 years of age has" in its place. + + + (2) + Subparagraph (C) is amended by striking the phrase "the sexual assault victim" and inserting the phrase "a sexual assault victim who is under 18 years of age" in its place. + + +
+
+ 4 + Applicability. + Section 2 shall expire on the applicability date of section 105 of the Comprehensive Policing and Justice Reform Amendment Act of 2022, effective April 21, 2023 (D.C. Law 24-345; 70 DCR 953). +
+
+ 5 + Fiscal impact statement. + The Council adopts the fiscal impact statement of the Budget Director 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). +
+
+ 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), and shall remain in effect for no longer than 90 days, as provided for emergency acts of the Council of the District of Columbia in section 412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788; D.C. Official Code § 1-204.12(a)). +
+ diff --git a/us/dc/council/periods/25/index.xml b/us/dc/council/periods/25/index.xml index bb9ad1c9fc..e3bb98b4cd 100644 --- a/us/dc/council/periods/25/index.xml +++ b/us/dc/council/periods/25/index.xml @@ -33,6 +33,7 @@ Permanent Laws Laws + @@ -144,12 +145,16 @@ Acts pending congressional review - Emergency Acts + + + + + @@ -403,6 +408,8 @@ Temporary Laws Laws + + @@ -537,8 +544,6 @@ - - diff --git a/us/dc/council/periods/25/laws/25-153.xml b/us/dc/council/periods/25/laws/25-153.xml index 5aacd00346..b2fc7a7447 100644 --- a/us/dc/council/periods/25/laws/25-153.xml +++ b/us/dc/council/periods/25/laws/25-153.xml @@ -222,7 +222,7 @@ ABCA investigators shall examine the premises and books and records of each licensed establishment in the District at least once each year. The investigators shall make reasonable efforts to ensure that the licensee shall know in advance the date of the inspection. Feb. 25, 2010, D.C. Law 13-315, § 13b - + - + (C) @@ -81,10 +80,9 @@ A new subsection (k-1) is added to read as follows: - + (k-1) A conditional license for a cultivation center or manufacturer that is in effect as of the effective date of the Medical Cannabis Conditional License and Unlicensed Establishment Closure Clarification Emergency Amendment Act of 2024, passed on emergency basis on June 25, 2024 (Enrolled version of Bill 25-872), as of that date, shall be automatically converted to a 2-year conditional license, expiring one year after the date the original conditional license was set to expire, at no additional cost and without additional ABC Board approval. - . diff --git a/us/dc/council/periods/25/laws/25-225.xml b/us/dc/council/periods/25/laws/25-225.xml index f0dacb2ff4..1d5043149d 100644 --- a/us/dc/council/periods/25/laws/25-225.xml +++ b/us/dc/council/periods/25/laws/25-225.xml @@ -115,10 +115,10 @@ (1) Subsection (h) is amended by striking the phrase "cultivation centers who receive a manufacturer's license pursuant to subsection (d) of this section." and inserting the phrase "cultivation centers and retailers, and applicants who scored 150 points or more during the ABC Board open application period that occurred between November 29, 2021 and March 28, 2022, who receive a cultivation center, manufacturer, or retailer's license pursuant to subsections (d), (w), (x) and (y) of this section.". - + (2) @@ -127,7 +127,7 @@ (k) - + (1) The ABC Board shall be authorized to issue a one-year conditional license for a cultivation center, retailer, internet retailer, manufacturer, courier, or testing laboratory that does not currently have a proposed location; except, that the ABC Board shall be authorized to convert a one-year conditional license to 2 years for a cultivation center or manufacturer that does not currently have a proposed location. @@ -140,7 +140,7 @@ Subsection (n)(2) is amended to read as follows: - + (2) (A) @@ -159,18 +159,18 @@ A new subsection (y) is added to read as follows: - + (y) The 5 cultivation center registration applicants that submitted medical cannabis facility registration applications to the ABC Board between November 29, 2021 and March 28, 2022, that scored 150 points or more shall automatically receive a manufacturer license provided that the annual fee is paid after the effective date of the Medical Cannabis Manufacturer Clarification Emergency Amendment Act of 2023, effective June 29, 2023 (D.C. Act 25-152; 70 DCR ___); provided, that the applicant registers on a form provided by ABCA with the ABC Board by May 1, 2024. . - +
diff --git a/us/dc/council/periods/25/laws/25-255.xml b/us/dc/council/periods/25/laws/25-255.xml index b247662027..d3437f7079 100644 --- a/us/dc/council/periods/25/laws/25-255.xml +++ b/us/dc/council/periods/25/laws/25-255.xml @@ -148,7 +148,7 @@ A new paragraph (19B) is added to read as follows: - + (19B) "Recreation center" means a Department of Parks and Recreation public facility. @@ -200,7 +200,7 @@ A new paragraph (11A) is added to read as follows: - + (11A) Allow testing laboratories to: @@ -220,7 +220,7 @@ A new paragraph (14A) is added to read as follows: - + (14A) Conduct announced and unannounced inspections of unlicensed establishments; @@ -231,18 +231,17 @@ (5) Paragraph (15) is amended by striking the phrase "Establish sliding-scale registration and annual renewal fees for all persons and entities required to register or obtain a license pursuant to this act; provided" and inserting the phrase "Establish registration, sliding-scale registration, and annual renewal fees for all persons and entities required to register or obtain a license pursuant to this act and permit the ABC Board, by rule, to make qualifying patient and caregiver registrations available at no cost; provided" in its place. - Establish sliding-scale registration and annual renewal fees for all persons and entities required to register or obtain a license pursuant to this act; provided - Establish registration, sliding-scale registration, and annual renewal fees for all persons and entities required to register or obtain a license pursuant to this act and permit the ABC Board, by rule, to make qualifying patient and caregiver registrations available at no cost; provided - + Establish sliding-scale registration and annual renewal fees for all persons and entities required to register or obtain a license pursuant to this act; provided + Establish registration, sliding-scale registration, and annual renewal fees for all persons and entities required to register or obtain a license pursuant to this act and permit the ABC Board, by rule, to make qualifying patient and caregiver registrations available at no cost; provided + - (6) Paragraph (18) is repealed. - + (c) Section 7 (D.C. Official Code § 7-1671.06) is amended as follows: @@ -250,17 +249,19 @@ A new subsection (b-1) is added to read as follows: + (b-1) An applicant that filed a medical cannabis retailer or internet retailer license application with ABCA on July 1, 2024, shall be eligible to have its application considered by the ABC Board. . - + (2) Subsection (c) is amended to read as follows: + (c) (1) @@ -311,24 +312,30 @@ A new subsection (c-1) is added to read as follows: + (c-1) - It shall be a violation of this act for any unlicensed or licensed cultivation center, manufacturer, retailer, or internet retailer to represent that goods or services or the business is compliant with the Legalization of Possession of Minimal Amounts of Marijuana for Personal Use Initiative of 2014, effective February 26, 2015 (D.C. Law 20-153; 62 DCR 880); except, that a licensed cultivation center, manufacturer, retailer, or internet retailer may have signage indicating that there is medical cannabis on the property. + It shall be a violation of this act for any unlicensed or licensed cultivation center, manufacturer, retailer, or internet retailer to represent that goods or services or the business is compliant with the Legalization of Possession of Minimal Amounts of Marijuana for Personal Use Initiative of 2014, effective February 26, 2015 (D.C. Law 20-153; 62 DCR 880); except, that a licensed cultivation center, manufacturer, retailer, or internet retailer may have signage indicating that there is medical cannabis on the property. . - + (4) Subsection (d) is amended as follows: - + (A) Paragraph (2) is amended by striking the phrase "retailer or online retailer license" and inserting the phrase "retailer license" in its place. + + retailer or online retailer license + retailer license + (B) A new paragraph (5) is added to read as follows: + (5) Applications for additional licenses pursuant to paragraphs (1) through (3) of this subsection shall be filed with ABCA by the existing cultivation center or dispensary by May 1, 2025. @@ -336,59 +343,77 @@ . - + (5) Subsection (e)(1) is amended as follows: - + (A) Subparagraph (F) is amended by striking the phrase "retailer or internet retailer license" and inserting the phrase "retailer license" in its place. + + retailer or internet retailer license + retailer license + (B) A new subparagraph (G) is added to read as follows: + (G) No licensee holding a cultivation center license shall hold an internet retailer license. - + (6) - Subsection (h) is amended by striking the phrase "cultivation centers who - receive a manufacturer's license pursuant to subsection (d) of this section" and inserting the phrase "cultivation centers and retailers, and applicants who scored 150 points or more during the ABC Board open application period that occurred between November 29, 2021, and March 28, 2022, who receive a cultivation center, manufacturer, or retailer's license pursuant to subsections (d), (w), (x) and (y) of this section" in its place. + Subsection (h) is amended by striking the phrase "cultivation centers who receive a manufacturer's license pursuant to subsection (d) of this section" and inserting the phrase "cultivation centers and retailers, and applicants who scored 150 points or more during the ABC Board open application period that occurred between November 29, 2021, and March 28, 2022, who receive a cultivation center, manufacturer, or retailer's license pursuant to subsections (d), (w), (x) and (y) of this section" in its place. + + cultivation centers who receive a manufacturer's license pursuant to subsection (d) of this section + cultivation centers and retailers, and applicants who scored 150 points or more during the ABC Board open application period that occurred between November 29, 2021, and March 28, 2022, who receive a cultivation center, manufacturer, or retailer's license pursuant to subsections (d), (w), (x) and (y) of this section + - + (7) Subsection (k) is amended as follows: - + (A) Paragraph (1) is amended to read as follows: + (1) The ABC Board shall be authorized to issue a 2-year conditional license for a cultivation center, retailer, internet retailer, manufacturer, courier, or testing laboratory that does not currently have a proposed location. . - + (B) The lead-in language of paragraph (2) is amended to read as follows: (2) Under the conditional license, the applicant shall have 2 years from the date of ABC Board approval to submit to ABCA: + + Under the conditional license, the applicant shall have one year from the date of ABC Board approval to submit to ABCA: + Under the conditional license, the applicant shall have 2 years from the date of ABC Board approval to submit to ABCA: + + . - + (C) Paragraph (4) is amended to read as follows: + (4) A conditional license that does not meet the terms of this subsection or is not operating after a period of 2 years shall be canceled by the ABC Board. @@ -401,21 +426,23 @@ A new subsection (k-1) is added to read as follows: + (k-1) - A one-year conditional license that is in effect as of the effective date of the Medical Cannabis Clarification and Program Enforcement Amendment Act of 2024, passed on 2nd reading on October 1, 2024 (Enrolled version of Bill 25-581), shall automatically convert to a 2-year conditional license, expiring one year after the date the original conditional license was set to expire, at no additional cost and without additional ABC Board approval. + A one-year conditional license that is in effect as of the effective date of the Medical Cannabis Clarification and Program Enforcement Amendment Act of 2024, passed on 2nd reading on October 1, 2024 (Enrolled version of Bill 25-581), shall automatically convert to a 2-year conditional license, expiring one year after the date the original conditional license was set to expire, at no additional cost and without additional ABC Board approval. . - + (9) Subsection (n)(2) is amended to read as follows: + (2) (A) - The ABC Board shall, by rules issued pursuant to section 14, establish the initial application and renewal fees for cultivation center, manufacturer, retailer, internet retailer, and courier licenses. The ABC Board may revise these fees as considered necessary. + The ABC Board shall, by rules issued pursuant to section 14, establish the initial application and renewal fees for cultivation center, manufacturer, retailer, internet retailer, and courier licenses. The ABC Board may revise these fees as considered necessary. (B) @@ -425,15 +452,16 @@ . - + (10) Subsection (q) is amended to read as follows: + (q) (1) - A retailer or internet retailer shall not locate within any residential district or within 400 feet of a preschool, primary or secondary school, or recreation center; except, that a license holder or an applicant who has applied prior to the effective date of the Medical Cannabis Clarification and Program Enforcement Amendment Act of 2024, passed on 2nd reading on October 1, 2024 (Enrolled version of Bill 25-581), may be permitted to locate within 300 feet of a preschool, primary or secondary school, or recreation center. + A retailer or internet retailer shall not locate within any residential district or within 400 feet of a preschool, primary or secondary school, or recreation center; except, that a license holder or an applicant who has applied prior to the effective date of the Medical Cannabis Clarification and Program Enforcement Amendment Act of 2024, passed on 2nd reading on October 1, 2024 (Enrolled version of Bill 25-581), may be permitted to locate within 300 feet of a preschool, primary or secondary school, or recreation center. (2) @@ -448,6 +476,7 @@ New subsections (q-1) and (q-2) are added to read as follows: + (q-1) (1) @@ -463,6 +492,7 @@ + (q-2) In determining the appropriateness of the initial issuance of a license or a transfer of a license to a new location for a medical cannabis retailer, the Board shall also consider: @@ -486,6 +516,7 @@ New subsections (w), (x), (y) and (z) are added to read as follows: + (w) (1) @@ -505,6 +536,7 @@ + (x) (1) @@ -520,10 +552,12 @@ + (y) The 5 cultivation center registration applicants that submitted medical cannabis facility registration applications to the ABC Board between November 29, 2021, and March 28, 2022, that scored 150 points or more shall automatically receive a manufacturer license; provided, that the annual fee is paid; provided further, that the applicant registers on a form provided by ABCA with the ABC Board by May 1, 2024. + (z) (1) @@ -554,7 +588,7 @@ . - + (d) Section 7a (D.C. Official Code § 7-1671.06a) is amended as follows: @@ -562,10 +596,11 @@ A new subsection (c-1) is added to read as follows: + (c-1) (1) - An unlicensed establishment that applied for a retailer license under subsection (a)(3) of this section may be allowed to change the location of the retailer facility on its application within 180 days after the effective date of the Medical Cannabis Clarification and Program Enforcement Amendment Act of 2024, passed on 2nd reading on October 1, 2024 (Enrolled version of Bill 25-581), without negatively affecting the status of the application; provided, that: + An unlicensed establishment that applied for a retailer license under subsection (a)(3) of this section may be allowed to change the location of the retailer facility on its application within 180 days after the effective date of the Medical Cannabis Clarification and Program Enforcement Amendment Act of 2024, passed on 2nd reading on October 1, 2024 (Enrolled version of Bill 25-581), without negatively affecting the status of the application; provided, that: (A) The location of the establishment in the original application filed with ABCA was within 300 feet of a preschool, primary or secondary school, or recreation center; and @@ -595,18 +630,20 @@ . - + (2) Subsection (e)(1) is amended to read as follows: + (1) - Cultivation Center, Retailer, and Internet Retailer licenses issued under this section shall count toward the 50% set aside requirement for social equity applicants set forth in section 7(h). + Cultivation Center, Retailer, and Internet Retailer licenses issued under this section shall count toward the 50% set aside requirement for social equity applicants set forth in section 7(h). . + (3) Subsection (h) is amended to read as follows: @@ -624,27 +661,53 @@ . + + + (h) + + (1) + The ABC Board shall provide notice of complete and eligible cultivation center, retailer, and internet retailer license applications received from unlicensed establishments to the Ward Councilmember, and any affected ANC, for a 45-day public comment period. The ABC Board may, at the request of both an affected ANC and the applicant, extend the ANC's protest petition deadline by up to an additional 30 calendar days for the sole purpose of allowing the ANC to vote on whether to support or protest the license application. The ABC Board may, on a motion of any party or on its own motion, also continue a hearing to permit an affected ANC to vote on a material issue in the hearing. + + + (2) + An affected ANC may protest the issuance of the license. + + + (3) + The ABC Board shall hold a contested case protest hearing within 120 days of receiving a timely protest from an affected ANC pursuant to paragraph (2) of this subsection. + + + - + (e) Section 7b (D.C. Official Code § 7-1671.06b) is amended as follows: - + (1) Subsection (b) is amended as follows: - + (A) Paragraph (1) is amended by striking the word "immediately" and inserting the phrase "once its license is issued by ABCA" in its place. + + immediately + once its license is issued by ABCA + - + (B) Paragraph (2) is redesignated as paragraph (3). + + (2) + (3) + (C) A new paragraph (2) is added to read as follows: + (2) (A) @@ -683,6 +746,7 @@ A new subsection (e) is added to read as follows: + (e) An unlicensed establishment shall not display signage or images advertising: @@ -702,44 +766,58 @@ . - + (f) Section 7c (D.C. Official Code § 7-1671.06c) is amended as follows: - + (1) Subsection (a)(1) is amended as follows: - + (A) Subparagraph (B) is amended by striking the phrase "the retailer or internet retailer" and inserting the phrase "the retailer" in its place. + + the retailer or internet retailer + the retailer + - + (B) Subparagraph (D) is amended by striking the phrase "safe-use treatment facility" and inserting the phrase "designated consumption area" in its place. + + safe-use treatment facility + designated consumption area + - + (2) Subsection (b)(3) is amended by striking the phrase "safe-use treatment facility area" and inserting the phrase "designated consumption area" in its place. + + safe-use treatment facility area + designated consumption area + - + (3) Subsection (c) is amended as follows: - + (A) Paragraph (2) is amended to read as follows: + (2) A smoke-free area for employees to monitor the designated consumption area, if combustible medical cannabis products are available to qualifying patients to consume in the designated consumption area; and . - + (B) Paragraph (3) is amended to read as follows: + (3) If combustible medical cannabis products are available to qualifying patients to consume in the designated consumption area, a ventilation system that directs air from the designated consumption area to the outside of the building through a pollution control unit or odor control unit that, at a minimum, eliminates all detectable odor, smoke, and by-products of combustion so as to prevent any and all public nuisances. @@ -747,16 +825,21 @@ . - + (4) The lead-in language of subsection (e)(2) is amended by striking the phrase "Include with the application" and inserting the phrase "If combustible medical cannabis products will be available to qualifying patients to consume in the designated consumption area, include with the application" in its place. + + Include with the application + If combustible medical cannabis products will be available to qualifying patients to consume in the designated consumption area, include with the application + - + (g) Section 7f (D.C. Official Code § 7-1671.06f) is amended by adding a new subsection (b-1) to read as follows: + (b-1) No holder of a retailer and safe use treatment facility endorsement located within 400 feet of a day care center may obtain a summer garden endorsement pursuant to this section. @@ -768,11 +851,12 @@ New sections 7g, 7h, 7i and 7j are added to read as follows:
+ 7g Standing to file protest against a retailer license. (a) - Except as provided in Section 6a regarding protests against unlicensed establishments that applied for licenses prior to January 30, 2024, the following persons may protest the issuance of a license, the renewal of a license, or the transfer of a medical cannabis retailer license to a new location: + Except as provided in Section 6a regarding protests against unlicensed establishments that applied for licenses prior to January 30, 2024, the following persons may protest the issuance of a license, the renewal of a license, or the transfer of a medical cannabis retailer license to a new location: (1) A property owner or commercial tenant whose property abuts where the establishment is or will be located; @@ -794,8 +878,10 @@ (b) Any person objecting under subsection (a) of this section to the approval of an application shall notify the ABC Board in writing of his or her intention to object and the specific grounds for the objection within the protest period. + Feb. 25, 2010, D.C. Law 13-315, § 7g
+ 7h Notice to ANCs and Councilmembers. @@ -806,16 +892,18 @@ (b) The ABC Board may, at the request of both an affected ANC and the applicant, extend the ANC's protest petition deadline set forth in subsection (a) of this section by up to an additional 30 calendar days for the sole purpose of allowing the ANC to vote on whether to support or protest the license application. The ABC Board may, on a motion of any party or on its own motion, also continue a hearing to permit an affected ANC to vote on a material issue in the hearing. + Feb. 25, 2010, D.C. Law 13-315, § 7h
+ 7i Grounds for protest. (a) - A protest against a medical cannabis retailer license by persons with standing under section 7g of this chapter shall be on the basis of: + A protest against a medical cannabis retailer license by persons with standing under section 7g of this chapter shall be on the basis of: (1) - A violation of this act by the applicant; + A violation of this act by the applicant; (2) @@ -842,29 +930,37 @@ (c) The ABC Board may issue a license, approve the renewal of a license, or approve the transfer of a medical cannabis retailer license to a new location without a hearing on the protest if the ABC Board finds that the basis of the protest lacks substance. + Feb. 25, 2010, D.C. Law 13-315, § 7i
+ 7j ANC comments. The ABC Board shall accord great weight to input provided by an affected ANC regarding the proposed or existing location of a retailer when approving or rejecting an application for a license. + Feb. 25, 2010, D.C. Law 13-315, § 7j
. - + (i) Section 9 (D.C. Official Code § 7-1671.08) is amended as follows: - + (1) Subsection (d) is amended by striking the phrase "licensed cultivation" and inserting the phrase "licensed or unlicensed cultivation" in its place. + + licensed cultivation + licensed or unlicensed cultivation + (2) New subsections (f), (g), (h), and (i) are added to read as follows: + (f) - Beginning January 31, 2024, the ABC Board may issue the following fines to an unlicensed establishment that violates section 7(c-1) or section 7b(e), or has not filed an accepted and pending application with the ABC Board and knowingly engages or attempts to engage in the purchase, sale, exchange, delivery, or any other form of commercial transaction involving cannabis that is not purchased, sold, exchanged, or delivered in accordance with the provisions of this act or section 401 of the District of Columbia Uniform Controlled Substances Act of 1981, effective August 5, 1981 (D.C. Law 4-29; D.C. Official Code § 48-904.01): + Beginning January 31, 2024, the ABC Board may issue the following fines to an unlicensed establishment that violates section 7(c-1) or section 7b(e), or has not filed an accepted and pending application with the ABC Board and knowingly engages or attempts to engage in the purchase, sale, exchange, delivery, or any other form of commercial transaction involving cannabis that is not purchased, sold, exchanged, or delivered in accordance with the provisions of this act or section 401 of the District of Columbia Uniform Controlled Substances Act of 1981, effective August 5, 1981 (D.C. Law 4-29; D.C. Official Code § 48-904.01): (1) For the first violation, the ABC Board may: @@ -874,7 +970,7 @@ (B) - Require the unlicensed establishment to submit a remediation plan to the ABC Board that contains the unlicensed establishment's plan to prevent any future recurrence of purchasing, selling, exchanging, delivering, or otherwise transacting any cannabis or cannabis products that are not purchased, sold, exchanged, or delivered in accordance with the provisions of this act or section 401 of the District of Columbia Uniform Controlled Substances Act of 1981, effective August 5, 1981 (D.C. Law 4-29; D.C. Official Code § 48-904.01); + Require the unlicensed establishment to submit a remediation plan to the ABC Board that contains the unlicensed establishment's plan to prevent any future recurrence of purchasing, selling, exchanging, delivering, or otherwise transacting any cannabis or cannabis products that are not purchased, sold, exchanged, or delivered in accordance with the provisions of this act or section 401 of the District of Columbia Uniform Controlled Substances Act of 1981, effective August 5, 1981 (D.C. Law 4-29; D.C. Official Code § 48-904.01); @@ -898,11 +994,11 @@ Revenue collected from fines imposed pursuant to this subsection shall be deposited as follows: (A) - The first $100,000 shall be deposited into the Litigation Support Fund established pursuant to section 106b(b)(6) of the Attorney General for the District of Columbia Clarification and Elected Term Amendment Act of 2010, effective May 27, 2010 (D.C. Law 18-160; D.C. Official Code § 1-301.86b(b)(6)); and + The first $100,000 shall be deposited into the Litigation Support Fund established pursuant to section 106b(b)(6) of the Attorney General for the District of Columbia Clarification and Elected Term Amendment Act of 2010, effective May 27, 2010 (D.C. Law 18-160; D.C. Official Code § 1-301.86b(b)(6)); and (B) - Any revenue collected from fines after the first $100,000 shall be deposited into the Medical Cannabis Social Equity Fund established pursuant to section 9b. + Any revenue collected from fines after the first $100,000 shall be deposited into the Medical Cannabis Social Equity Fund established pursuant to section 9b. @@ -911,10 +1007,11 @@ + (g) (1) - Notwithstanding sections 7(b) and 9(f), ABCA shall have the authority to inspect the entire premises, inventory, and business records of an unlicensed establishment to determine whether the business is conducting activity in violation of this title. If, after an inspection, ABCA determines that an unlicensed establishment presents an imminent danger to the health or safety of the public, as described in paragraph (2) of this subsection, the ABC Board may summarily close and order the padlocking, by ABCA or MPD without a prior hearing, of the unlicensed establishment, and ABCA or MPD may seize all cannabis and cannabis products found at the premises. + Notwithstanding sections 7(b) and 9(f), ABCA shall have the authority to inspect the entire premises, inventory, and business records of an unlicensed establishment to determine whether the business is conducting activity in violation of this title. If, after an inspection, ABCA determines that an unlicensed establishment presents an imminent danger to the health or safety of the public, as described in paragraph (2) of this subsection, the ABC Board may summarily close and order the padlocking, by ABCA or MPD without a prior hearing, of the unlicensed establishment, and ABCA or MPD may seize all cannabis and cannabis products found at the premises. (2) @@ -929,11 +1026,11 @@ (C) - Once a testing laboratory has been licensed under this act, the unlicensed establishment distributes, attempts to distribute, or makes available for sale or exchange cannabis or a cannabis product untested by a testing laboratory licensed under this act. + Once a testing laboratory has been licensed under this act, the unlicensed establishment distributes, attempts to distribute, or makes available for sale or exchange cannabis or a cannabis product untested by a testing laboratory licensed under this act. (D) - The unlicensed establishment distributes, attempts to distribute or makes available for sale or exchange cannabis or a cannabis product that fails to contain a label identifying the source of the cannabis or cannabis product, including where it was manufactured, the contents of the package, and the cannabis or cannabis product's ingredients, and tetrahydrocannabinol (THC) content, or is otherwise not labeled in accordance with this act. + The unlicensed establishment distributes, attempts to distribute or makes available for sale or exchange cannabis or a cannabis product that fails to contain a label identifying the source of the cannabis or cannabis product, including where it was manufactured, the contents of the package, and the cannabis or cannabis product's ingredients, and tetrahydrocannabinol (THC) content, or is otherwise not labeled in accordance with this act. (E) @@ -941,7 +1038,7 @@ (F) - The unlicensed establishment distributes, attempts to distribute, or makes available for sale or exchange Schedule I substances, or products that contain Schedule I substances, as enumerated in section 204 of the District of Columbia Uniform Controlled Substances Act of 1981, effective August 5, 1981 (D.C. Law 4-29; D.C. Official Code § 48-902.04). + The unlicensed establishment distributes, attempts to distribute, or makes available for sale or exchange Schedule I substances, or products that contain Schedule I substances, as enumerated in section 204 of the District of Columbia Uniform Controlled Substances Act of 1981, effective August 5, 1981 (D.C. Law 4-29; D.C. Official Code § 48-902.04). (G) @@ -949,7 +1046,7 @@ (H) - A dangerous crime, as defined in D.C. Official Code § 23-1331(3), or a crime of violence, as defined in D.C. Official Code § 23-1331(4), was committed on the premises of the unlicensed establishment. + A dangerous crime, as defined in D.C. Official Code § 23-1331(3), or a crime of violence, as defined in D.C. Official Code § 23-1331(4), was committed on the premises of the unlicensed establishment. (I) @@ -970,10 +1067,11 @@ + (h) (1) - ABCA or the Metropolitan Police Department may post signage at the site of the unlicensed establishment indicating that unlicensed activity has been found to have occurred for violations of this act. + ABCA or the Metropolitan Police Department may post signage at the site of the unlicensed establishment indicating that unlicensed activity has been found to have occurred for violations of this act. (2) @@ -981,14 +1079,15 @@ (3) - The posted notice shall state that the closure is ordered because of a violation of this act or of the regulations promulgated pursuant to this act. + The posted notice shall state that the closure is ordered because of a violation of this act or of the regulations promulgated pursuant to this act. (4) - Any person willfully removing, obliterating, or defacing the notice shall be guilty of a violation of this act. + Any person willfully removing, obliterating, or defacing the notice shall be guilty of a violation of this act. + (i) (1) @@ -1003,28 +1102,44 @@ . - + (j) Section 13a (D.C. Official Code § 7-1671.12a) is amended as follows: - + (1) Subsection (a) is amended as follows: (A) Strike the phrase "Board or the Mayor" both times it appears and insert the word "Board" in its place. + + Board or the Mayor + Board + (B) Strike the phrase "to the licensee" and insert the phrase "to the licensee or unlicensed establishment" in its place. + + to the licensee + to the licensee or unlicensed establishment + - + (2) Subsection (d) is amended by striking the phrase "Board or the Mayor" and inserting the word "Board" in its place. + + Board or the Mayor + Board + - + (3) Subsection (f) is amended by striking the phrase "Board or the Mayor" and inserting the word "Board" in its place. + + Board or the Mayor + Board + @@ -1032,6 +1147,7 @@ New sections 13b, 13c, 13d, and 13e are added to read as follows:
+ 13b Examination of premises, books, and records. @@ -1050,13 +1166,17 @@ (b) ABCA investigators shall examine the premises and books and records of each licensed establishment in the District at least once each year. The investigators shall make reasonable efforts to ensure that the licensee shall know in advance the date of the inspection. + Feb. 25, 2010, D.C. Law 13-315, § 13b
+ 13c Search warrants for illegal cannabis products; disposition of seized products. - If a search warrant is issued by any judge of the Superior Court of the District of Columbia or by a United States Magistrate for the District of Columbia for premises where any cannabis products are sold, exchanged as part of a commercial transaction, delivered, or permitted to be consumed in violation of this title, the cannabis product and any other property designed for use in connection with the unlawful manufacture for sale, keeping for sale, selling, or consumption may be seized and shall be subject to such disposition as the court may make thereof. + If a search warrant is issued by any judge of the Superior Court of the District of Columbia or by a United States Magistrate for the District of Columbia for premises where any cannabis products are sold, exchanged as part of a commercial transaction, delivered, or permitted to be consumed in violation of this title,, the cannabis product and any other property designed for use in connection with the unlawful manufacture for sale, keeping for sale, selling, or consumption may be seized and shall be subject to such disposition as the court may make thereof. + Feb. 25, 2010, D.C. Law 13-315, § 13c
+ 13d Notifications from Department of Licensing and Consumer Protection, Office of Tax and Revenue, Fire and Emergency Medical Services Department, and Metropolitan Police Department. @@ -1067,8 +1187,10 @@ (b) If a licensed establishment is the subject of an incident report by the Metropolitan Police Department, the Metropolitan Police Department shall file a copy of the incident report with the ABC Board within 30 days after the incident. The ABC Board shall make the report available for public inspection upon request. + Feb. 25, 2010, D.C. Law 13-315, § 13d
+ 13e Nuisance. @@ -1156,91 +1278,138 @@ + Feb. 25, 2010, D.C. Law 13-315, § 13e
. -
+
5 Section 8 of the Medical Cannabis Amendment Act of 2022, effective March 22, 2023 (D.C. Law 24-332; D.C. Official Code § 7-1675.01), is amended as follows: - + (a) Subsection (a) is amended as follows: - + (1) Paragraph (1) is amended as follows: (A) The lead-in language is amended by striking the phrase "Alcoholic Beverage and Cannabis Administration makes final determinations for the licensure of unlicensed establishments pursuant to §§ 7-1671.06a and 7-1671.06b, for the first violation of D.C. Official Code § 47-2844(a-2)(1B), the Mayor" and inserting the phrase "Alcoholic Beverage and Cannabis Board ("ABC Board") makes final determinations for the licensure of unlicensed establishments pursuant to sections 7a and 7b of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective March 22, 2023 (D.C. Law 24-332; D.C. Official Code §§ 7-1671.06a and 7-1671.06b), for the first violation of section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f)), the ABC Board " in its place. + + Alcoholic Beverage and Cannabis Administration makes final determinations for the licensure of unlicensed establishments pursuant to §§ 7-1671.06a and 7-1671.06b, for the first violation of D.C. Official Code § 47-2844(a-2)(1B), the Mayor + Alcoholic Beverage and Cannabis Board ("ABC Board") makes final determinations for the licensure of unlicensed establishments pursuant to sections 7a and 7b of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective March 22, 2023 (D.C. Law 24-332; D.C. Official Code §§ 7-1671.06a and 7-1671.06b), for the first violation of section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f)), the ABC Board + - + (B) Subparagraph (C) is amended by striking the phrase "D.C. Official Code § 47-2844(a-2)(1B)" and inserting the phrase "section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f))," in its place. + + + D.C. Official Code § 47-2844(a-2)(1B) + + + section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f)) + + - + (2) Paragraph (2) is amended by striking the phrase "provided to the Alcoholic Beverage and Cannabis Administration," and inserting the phrase "provided to" in its place. + + provided to the Alcoholic Beverage and Cannabis Administration, + provided to + - + (b) Subsection (b) is amended as follows: (1) The lead-in language is amended by striking the phrase "D.C. Official Code § 47-2844(a-2)(1B)" and inserting the phrase "section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f))" in its place. + + + D.C. Official Code § 47-2844(a-2)(1B) + + + section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f)) + + - + (2) Paragraph (1) is amended by striking the phrase "The Mayor" and inserting the phrase "The ABC Board" in its place. + + The Mayor + The ABC Board + - + (3) Paragraph (2) is amended as follows: - + (A) Subparagraph (A) is amended to read as follows: + (A) - The ABC Board shall require the commercial property owner to submit a remediation plan within 14 days after the notice of a fine under paragraph (1) of this subsection to the ABC Board that contains the commercial property owner's plan to prevent any future violations of section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f)). + The ABC Board shall require the commercial property owner to submit a remediation plan within 14 days after the notice of a fine under paragraph (1) of this subsection to the ABC Board that contains the commercial property owner's plan to prevent any future violations of section 9(f) of the Legalization of Marijuana for Medical Treatment Initiative of 1999, effective July 27, 2010 (D.C. Law 18-210; D.C. Official Code § 7-1671.08(f)). . - + (B) Subparagraph (B) is amended by striking the phrase "the Mayor, in consultation with the Director of the Department of Licensing and Consumer Protection, rejects the commercial property owner's remediation plan, the Mayor may issue additional fines or revoke the commercial property owners' licenses" and inserting the phrase "the ABC Board rejects the commercial property owner's remediation plan, the ABC Board may issue additional fines" in its place. + + the Mayor, in consultation with the Director of the Department of Licensing and Consumer Protection, rejects the commercial property owner's remediation plan, the Mayor may issue additional fines or revoke the commercial property owners' licenses + the ABC Board rejects the commercial property owner's remediation plan, the ABC Board may issue additional fines + - + (c) Subsection (c) is amended as follows: - + (1) Paragraph (1) is amended by striking the phrase "Office of Administrative Hearings" and inserting the phrase "ABC Board" in its place. + + Office of Administrative Hearings + Alcoholic Beverage and Cannabis Board ("ABC Board")" + - + (2) Paragraph (2) is amended to read as follows: + (2) If a commercial property owner timely requests a hearing pursuant to this subsection, the ABC Board shall hold a hearing within 3 business days after receiving the request. . - + (3) Paragraph (3) is amended by striking the phrase "administrative law judge" and inserting the phrase "ABC Board" in its place. + + administrative law judge + ABC Board + - + (d) Subsection (e)(1) is amended by striking the phrase "Office of Administrative Hearings" and inserting the phrase "ABC Board" in its place. + + Office of Administrative Hearings + ABC Board +
@@ -1249,38 +1418,48 @@ (a) Sections 2 and 3(a) of the Medical Cannabis Program Enforcement Temporary Amendment Act of 2024, effective April 10, 2024 (D.C. Law 25-153; 71 DCR 2082), are repealed. + (b) Section 2 of the Medical Cannabis License Clarification Temporary Amendment Act of 2024, effective May 21, 2024 (D.C. Law 25-165; 71 DCR 3500), is repealed. + (c) Section 2 of the Medical Cannabis Conditional License and Unlicensed Establishment Closure Clarification Emergency Amendment Act of 2024, effective July 15, 2024 (D.C. Act 25-505; 71 DCR 8403), is repealed. + (d) Section 2 of the Medical Cannabis Conditional License and Unlicensed Establishment Closure Clarification Temporary Amendment Act of 2024, effective September 18, 2024 (D.C. Law 25-216; 71 DCR 9575), is repealed. + (e) Section 2(b) of the Medical Cannabis Patient Card Extension and 4/20 Medical Cannabis Sales Tax Holiday Week Congressional Review Emergency Amendment Act of 2024, effective July 23, 2024 (D.C. Act 25-526; 71 DCR 9590), is repealed. + (f) Section 2 of the Medical Cannabis Clarification and Non-Resident Patient Access Emergency Amendment Act of 2024, effective July 23, 2024 (D.C. Act 25-527; 71 DCR 9593), is repealed. + (g) Section 2 of the Medical Cannabis Clarification and Non-Resident Patient Access Temporary Amendment Act of 2024, enacted on October 7, 2024 (D.C. Act 25-564; 71 DCR 12344), is repealed. + (h) Section 2 of the Medical Cannabis Patient Access Clarification Emergency Amendment Act of 2024, effective July 23, 2024 (D.C. Act 25-528; 71 DCR 9597), is repealed. + (i) Section 2 of the Medical Cannabis Patient Access Clarification Temporary Amendment Act of 2024, enacted on October 7, 2024 (D.C. Act 25-565; 71 DCR 12348), is repealed. +
diff --git a/us/dc/council/periods/25/acts/25-617.xml b/us/dc/council/periods/25/laws/25-257.xml similarity index 95% rename from us/dc/council/periods/25/acts/25-617.xml rename to us/dc/council/periods/25/laws/25-257.xml index aa1b5d3125..e6fcb3d6e7 100644 --- a/us/dc/council/periods/25/acts/25-617.xml +++ b/us/dc/council/periods/25/laws/25-257.xml @@ -1,13 +1,15 @@ - + + 25-257 25-617 25-658 Housing in Downtown Tax Abatement Amendment Act of 2024 To amend Chapter 8 of Title 47 of the District of Columbia Official Code to require that tax abatements for housing in downtown be awarded competitively, ensure proper recording of the Tenant Opportunity to Purchase Act exemption, extend the timeframe for receiving a certificate of occupancy, and remove a calculation that is no longer applicable. 2024-01-04 - 2024-11-01 + 2024-12-26 + D.C. Law 25-257 D.C. Act 25-617 71 DCR 13545 diff --git a/us/dc/council/periods/25/acts/25-620.xml b/us/dc/council/periods/25/laws/25-258.xml similarity index 93% rename from us/dc/council/periods/25/acts/25-620.xml rename to us/dc/council/periods/25/laws/25-258.xml index ab7a917c60..847de86e8c 100644 --- a/us/dc/council/periods/25/acts/25-620.xml +++ b/us/dc/council/periods/25/laws/25-258.xml @@ -1,14 +1,16 @@ - + + 25-258 25-620 25-983 Fidelity in Access to Government Communications Clarification Temporary Amendment Act of 2024 To amend, on a temporary basis, the District of Columbia Public Records Management Act of 1985 to clarify that communications created or received electronically in the course of official business are subject to existing record-retention obligations. 2024-09-30 - 2024-11-05 + 2024-12-26 + D.C. Law 25-258 D.C. Act 25-620 71 DCR 13553 diff --git a/us/dc/council/periods/25/acts/25-618.xml b/us/dc/council/periods/25/laws/25-259.xml similarity index 95% rename from us/dc/council/periods/25/acts/25-618.xml rename to us/dc/council/periods/25/laws/25-259.xml index fd99a45104..a24a6158f4 100644 --- a/us/dc/council/periods/25/acts/25-618.xml +++ b/us/dc/council/periods/25/laws/25-259.xml @@ -1,14 +1,16 @@ - + + 25-259 25-618 25-985 Hotel Enhanced Cleaning and Notice of Service Disruption Temporary Amendment Act of 2024 To amend, on a temporary basis, An Act to revise certain laws relating to the liability of hotels, motels, and similar establishments in the District of Columbia to their guests to authorize the Mayor to issue rules to establish requirements for cleaning and maintenance of hotels and motel rooms, with the exception of certain establishments operating on an "extended stay" model, and to establish standards for public notice of lodging establishment service disruptions. 2024-09-30 - 2024-10-31 + 2024-12-26 + D.C. Law 25-259 D.C. Act 25-618 71 DCR 13547