D.C. Law 24-324. Howard University Property Tax Exemption Clarification Amendment Act of 2022.
AN ACT
To amend Chapter 10 of Title 47 of the District of Columbia Official Code to provide a real property tax exemption and other tax relief for property located at 500 Harvard Street, NW, in Lot 0015, Square 3055, owned or leased by Howard University and its subsidiaries.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Howard University Property Tax Exemption Clarification Amendment Act of 2022".
Sec. 2. Section 47-1018 of the District of Columbia Official Code is amended to read as follows:
"Sec. 47-1018. Howard University.
"(a) The property, real and personal, of Howard University and its subsidiaries shall be exempt from taxation so long as such property is used for the purposes set forth in the charter of the University, or for uses consistent with the educational, social, and community-oriented mission of Howard University and its subsidiaries, including for academic uses, dormitory facilities, and healthcare facilities notwithstanding that any real estate used for such purposes is leased by the University or a subsidiary to an entity exempt from tax under section 501(c)(3) of the Internal Revenue Code of 1986 or sold or contracted to be sold by the University or a subsidiary, the title to which may be in the name of the subsidiary.
"(b) For the purposes of this section, the term "subsidiary" means a wholly owned entity of Howard University that would be entitled to an exemption under § 47-1002(31).".
Sec. 3. The Council of the District of Columbia orders that the real property, and any improvements on the property, located at 500 Harvard Street, NW, known for tax and assessment purposes as Lot 0015, Square 3055, ("Property") shall be exempt, beginning January 1, 2023, from the tax imposed by Chapter 8 of this title, so long as the Property is used for the purposes set forth in the charter of Howard University, or for uses consistent with the educational, social, and community-oriented mission of Howard University and its subsidiaries, including for academic uses, dormitory facilities, and healthcare facilities.
Sec. 4. The Council of the District of Columbia orders that all real property taxes, transfer and recordation taxes, interest, penalties, fees, and other related charges assessed against Lot 0015, Square 3055 for the period beginning on January 1, 2017, be forgiven. Any payments of real property, transfer, and recordation taxes, interest, penalties, fees, or other related charges made prior to the effective date of this act shall be refunded to the person who made the payments no later than 45 days after the effective date of this act.
Sec. 5. Applicability.
(a) This act shall apply upon the date of inclusion of its fiscal effect in an approved budget and financial plan.
(b) The Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in an approved budget and financial plan and provide notice to the Budget Director of the Council of the certification.
(c)(1) The Budget Director shall cause the notice of the certification to be published in the District of Columbia Register.
(2) The date of publication of the notice of the certification shall not affect the applicability of this act.
Sec. 6. Fiscal impact statement.
The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 4a of the General Legislative Procedures Act of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).
Sec. 7. Effective date.
This act shall take effect following approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override the veto), a 30-day period of congressional review as provided in section 602(c)(I) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of Columbia Register.
