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D.C. Bill Cancels 2021 Tax Sales

Dated July 19, 2021

Citations: B24-0259; Act 24-112

SUMMARY BY TAX ANALYSTS

District of Columbia B24-0259, signed into law as Act 24-112 on an emergency basis in response to COVID-19, cancels tax sales for residential, commercial, and industrial real property for calendar year 2021; the D.C. CFO is required to mail a notice of cancellation to each person who was previously mailed a notice of tax delinquency.

ENROLLED ORIGINAL

AN ACT

IN THE COUNCIL OF DISTRICT OF COLUMBIA

JULY 12, 2021

To amend, on an emergency basis, section 47-1332 of the District of Columbia Official Code to cancel the tax sale for Class 1 and Class 2 properties in calendar year 2021, and to require that notice of the cancellation be mailed to affected property owners.

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Real Property Tax Sale COVID-19 Equitable Emergency Amendment Act of 2021".

Sec. 2. Section 47-1332 of the District of Columbia Official Code is amended as follows:

(a) Subsection (a) is amended by striking the phrase "(c) and (d)" and inserting the phrase "(c), (d), and (d-1)" in its place.

(b) A new subsection (d-1) is added to read as follows:

"(d-1)(1) No tax sale for Class 1 or Class 2 properties shall be held during calendar year 2021.

"(2) The Chief Financial Officer shall mail notice of the cancellation to each person who was mailed a notice of tax delinquency pursuant to § 47-1341(a) to the same address to which the notice of tax delinquency was mailed.

Sec. 3. Fiscal impact statement.

The Council adopts the fiscal impact statement of the Chief Financial Officer as the fiscal impact statement required by section 4a of the General Legislative Procedures Act of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).

Sec. 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).

[signed]
Chairman
Council of the District of Columbia

[signed]
Mayor
District of Columbia

APPROVED
July 12, 2021

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