An Act to increase compensation for District of Columbia policemen, firemen, teachers; to increase annuities payable to retired teachers in the District of Columbia; to establish in equitable tax on real property in the District of Columbia; to provide for additional revenue for the District of Columbia; and for other purposes.
PL 93-407 (H.R.15842), enacted 09/03/1974

1036 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
Public Law 93-407 
Septembers, 1974 
[H. R. 15842] 
D.C. 
Police, firemen 
and teachers, 
salary increases; 
retired teachers, 
annuity increase; 
real property 
taxes. 
AN ACT 
To increase compensation for District of Columbia policemen, firemen, and 
teacliers; to increase annuities payable to retired teachers in the District of 
Columbia; to establish an equitable tax on real property in the District of 
Columbia ; to provide for additional revenue for the District of Columbia; and 
for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, 
TITLE I—POLICE AND FIREMEN'S COMPENSATION 
PART 1—SALARY ACT AMENDMENTS 
SEC. 101. (a) The District of Columbia Police and Firemen's 
Salary Act of 1958 (D.C. Code, sees. 4-823—4-837) is amended as 
follows: 
(1) The salary schedule in section 101(a) of that Act (D.C. Code, 
sec. 4-823 (a)) is amended to read as follows: 
" S A L A R Y 
S C H E D U L E 
Service step— 
"Salary class and title 
1 
2 
3 
4 
5 
6 
7 
8 
9 
Class 1: Fire 
private, 
police private 
$11,600 
$11,950 $12,530 
$13,110 $14,035 $14,965 $15,545 
$16,125 
21,575 
Class 2: Fire inspector.. 
13.225 
Class 3: Detective, assist-
ant 
pilot, 
assistant 
marine engineer 
14,500 
Class 4; Fire sergeant, 
police sergeant, detec-
tive sergeant 
15,755 
Class 5: Fire lieutenant, 
police lieutenant 
18, 210 
Class 6: Marine engineer, 
pilot 
19,895 
Class 7: Fire 
captain, 
police captain 
Class 8: Battalion 
fire 
chief, police inspector.. 
25, 010 
Class 
9: Deputy 
flre 
chief, deputy chief of 
police 
29,350 
Class 10: Assistant chief 
of police, assistant flre 
chief, 
commanding 
officer of the Executive 
Protective 
Service, 
commanding officer of 
the U.S. Park Police-- 
34,800 
37,120 
39,440 
Class 11: Fire chief, chief 
of police 
40,250 
14,035 
14,850 
15,660 
16,470 
17,285 
18,095 
$16,705 
15,225 
15,950 
16,675 
17,400 
18,125 
18,850 
42, 
6
;
i
0 
16, 510 
19,125 
20,885 
22,655 
26,260 
17,330 
20,035 
21,880 
23, 735 
27,515 
18,120 
20,945 
22,870 
24,810 
28,770 
18,910 
21,855 
19, 
695 
31, 
335 
33,325 
35,315 
Helicopt 
pilots and 
d i s p o s a l d 
bomb 
uty. 
(2) The second sentence of section 202 of that Act (D.C. Code, 
sec. 4-825) is amended to read as follows: "The additional compensa-
tion authorized by this section shall be paid to an officer or member 
in the same manner as he is paid basic compensation to which he is 
entitled, except that when such an officer or member ceases to be in 
such an assignment, the loss of such additional compensation shall 
not constitute an adverse action for the purposes of section 7511 of 
title 5 of the LTnited States Code.". 
(3) Section 202 of that Act (D.C. Code, sec. 4-825) is further 
amended by striking out "$2100" and inserting in lieu thereof "$2270". 
(4) Section 301 of that Act (D.C. Code, sec. 4-827) is amended by 
(A) striking out "All" and inserting in lieu thereof "(a) Except as 
provided in subsection (b), all", and (B) by adding at the end thereof 
the following: 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1037 
"(b) Any officer or member of the Metropolitan Police force, the 
Fire Department of the District of Columbia, the Executive Protec-
tive Service, or the United States Park Police force who separates 
from that force, department, or service, and who is subsequently 
reappointed to such force, department, or service within three years 
after the date of such separation shall receive any scheduled rate of 
basic compensation provided in salary class 1 of the salary schedule 
in section 101(a) which does not exceed the scheduled rate of basic 
Ante, p. i036. 
compensation being paid at the time of such reappointment for the 
class and service step he had attained at the time of his separation. 
For purposes of this subsection, no additional compensation authorized 
by this Act shall be used in determining service step placement.". 
(5) Section 302 of that Act (D.C. Code, sec. 4-828) is amended to 
^°^ handier. 
I'ead as follows: ''An officer or member described in paragraph (1) (B) 
shall receive such compensation until the position of dog handler is 
determined under section (a) not to be included in salary class 4 as a 
technician's position or until he no longer performs the duty of dog 
handler, whichever first occurs.". 
(6) Section 302 of that Act (D.C. Code, sec. 4-828) is further 
amended by adding at the end thereof the following: 
"(e) Whenever any officer or member receiving additional com-
pensation authorized by subsection (b) or (c) is no longer entitled to 
receive such additional compensation, without a change in salary class, 
he shall receive, irrespective of any subsequent salary schedule or 
service step adjustment authorized by this Act, basic compensation 
equal to the sum of his existing scheduled rate of basic compensation 
and the amount of such additional compensation until his schedule 
rate of basic compensation equals or exceeds such sum. 
"(f) The loss of the additional compensation authorized by sub-
section (b) or (c) shall not constitute an adverse action for the pur-
poses of section 7511 of title 5 of the United States Code.". 
(7) Section 302 of that Act (D.C. Code, sec. 4-828) is further 
amended (1) by striking out "$680" in subsection (a) thereof and 
inserting in lieu thereof "$735"; and (2) by striking out "$500" each 
time it appears in subsection (c) thereof and inserting in lieu thereof 
"$540". 
(8) Section 401(a) (2) of that Act (D.C. Code, sec. 4-832(a) (2)) 
longevity pay 
^ 
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I. 11 
\ 
/ \ 
/ / 
c o m p u t a t i o n . 
is amended to read as loUows: 
"(2) For purpose of paragraph (1), continuous service as an officer 
or member includes only those periods of his service determined to 
have been satisfactory service and any period of his service in the 
Armed Forces of the United States other than any period of such 
service (A) determined not to have been satisfactory service, (B) 
rendered before appointment as an officer or member, or (C) rendered 
after resignation as an officer or member.". 
(9) The second sentence of section 401(c) of that Act (D.C. Code, 
sec. 4-832(c)) is amended to read as follows: "For purposes of this 
subsection, in computing a deputy chief's continuous service on the 
police force or fire department, there shall be included only those 
periods of his service determined to have been satisfactory service and 
any period of his service in the Armed Forces of the United States 
other than any period of such service— 
"(1) determined not to have been satisfactory service, 
"(2) rendered before appointment as an officer or member, or 
"(3) rendered after resignation as an officer or member.", 
(b) Each officer or member who immediately prior to the effective 
°<^- "^"^^ 4-
date of the amendment made by paragraph (1) of subsection (a) was 
^^ "°'''' 
assigned to service step 1, service step 2, or service step 3 of salary class 
1038 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
2 shall be placed in and receive basic compensation in service step 4 
of salary class 2. 
Holidays. 
gj,(._ iQ^, The sccond section of the Act approved October 24, 1951 
(D.C. Code, sec. 4-808) is amended by striking out "the 22d day of 
February", "the 30th day of May", and "the 11th day of November", 
and inserting in lieu thereof "the third Monday in February", "the 
last Monday in May", "the second Monday in October", and "the 
fourth Monday in October". 
Dx.''code'^4!^'" 
SEC. 103. (a) Except as provided in subsections (b) and (c), the 
823 note. 
amendments made by this title and subsection (b) of the first sec-
tion shall take effect on and after the first day of the first pay period 
beginning on or after July 1.1974. 
(b) The amendment made by paragraph (6) of section 101 shall 
take effect on and after the first day of the first pay period beginning 
on or after January 1,1974. 
(c) The amendments made by paragraphs (8) and (9) of section 
101 shall take effect on and after the first day of tlie first pay period 
beginning on or after May 1,1972. 
comp'ensation 
^^^' ^^'^' (^) Retroactive compeusatiou or salary shall be paid by 
D.C. Code 4- 
reason of the amendments made by this title only in the case of an 
823 note. 
individual in the service of the District of Columbia government or 
of the United States (including service in the Armed Forces of the 
United States) on the date of enactment of this Act, except that such 
retroactive compensation or salary shall be paid (1) to an officer or 
member of the Metropolitan Police force, the Fire Department of the 
District of Columbia, the United States Park Police force, or the 
Executive Protective Service who retired during the period begin-
ning on the first day of the first pay period which begins on or after 
July 1, 1974, and ending on the date of enactment of this Act for serv-
ices rendered during such period, and (2) in accordance with the 
5 use 5581. 
provisions of subchapter 8 of chapter 55 of title 5, United States Code 
(relating to settlement of accounts of deceased employees), for serv-
ices rendered during the period beginning on the first day of the first 
pay period which begins on or after July 1, 1974, and ending on the 
date of enactment of this Act, by an officer or member who dies during 
such period. 
(b) For the purposes of this section, service in the Armed Forces 
of the United States, in the case of an individual relieved from train-
ing and service in the Armed Forces of the United States or discharged 
from hospitalization following such training and service, shall include 
> the period provided by law for the mandatory restoration of such 
individual to a position in or under the Federal Government or the 
municipal government of the District of Columbia. 
(c) For the purpose of determining the amount of insurance for 
which an officer or member is eligible under the provisions of chapter 
5 use 8701. 
g^ Q
-
f ^j^]g 5^ United States Code (relating to government employees 
group life insurance), all changes in rates of compensation or salary 
which result from the enactment of this title shall be held and con-
sidered to be effective as of July 1, 1974. 
PART 2—STUDY OF POLICE AND FIREMEN'S SALARIES 
AND RECOMMENDATIONS 
83^^ *^°'^'' "
*
" 
SEC. 111. (a) The Commissioner of the District of Columbia, and 
after January 2, 1975, the Mayor of the District of Columbia, shall 
annually conduct a thorough study of the compensation being paid 
officers and members of the police and fire departments of other juris-
dictions in the Washington metropolitan area and other cities of 
comparable size. The annual study may include other conditions of 
employment of police and firemen, such as hours of work, health 
Chairman. 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1039 
benefits, retirement benefits, sick pay, and vacation time. Tlie annual 
study shall also include the current percentage change in the Con-
sumer Price Index for the Washington metropolitan area published 
by the Bureau of Labor Statistics, Department of Labor, and rates 
of compensation for Federal and District of Columbia employees 
having comparable duties and responsibilities. 
(b) (1) In order to conduct the annual study specified in subsection ^^f 
"
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h
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(a), the Commissioner, or the Mayor, as the case may be, shall estab- Jent. 
lish a city personnel salary and benefits study committee whose sole 
function shall be to conduct such annual study. The size of the com-
mittee shall be determined by the Commissioner, or the Mayor, as 
the case may be, who shall appoint the management members of the 
committee. Each labor organization or other association or group 
which has been selected to represent the officers and member's of the 
Metropolitan Police force and the Fire Department of the District of 
Columbia shall select representatives of their respective labor orga-
nizations or other association or group to be members of the labor-
management committee. 
(2) The number of management member's and the number of mem-
bers representing the labor organizations or other associations or 
groups on the labor-management committee shall be equal. The chair-
man of the labor management committee shall be chosen by members 
of the committee, and shall not be an officer or employee of the District 
of Columbia government or a member or employee of a labor orga-
nization or other association or- gi'oup represented on the committee. 
If the committee has not chosen a chairman within 10 days after the 
date of the first meeting of the committee, then the chairman shall be 
chosen by the Director of the Federal Mediation and Conciliation 
Service. 
(c) On or before June 30 of each year, the results of the annual 
study shall be made public and shall be available to the parties 
involved in negotiations between the District of Columbia and repre-
sentatives of the offic3rs and members of the Metropolitan Police 
force and the Fire Department of the District of (yolumbia under the 
District of Columbia labor relations program. The results of such 
annual study shall also form the basis for consideration of adjust-
ments in pay levels for officers of the Metropolitan Police force and 
the Fire Depai'tment of the District of Columbia whose compensation 
is adjusted in a manner which is outside the scope of the negotiations 
referred to in the first sentence of this subsection. 
SEC. 112. (a) If after January 2, 1975, as a result of collective 'bar-
gaining the parties have reached a negotiated solution with respect 
to changes in compensation for officers and members of the Police 
and Fire Departments, the Mayor shall recommend to the Council 
of the District of Columbia tliat said changes should be authorized 
and that the Congress shall be requested to appropriate sufficient 
funds for that purpose. The first recommendation made by the Mayor 
under this subsection shall be made by no later than October 1, 1975. 
(b) The recommendations submitted by the Mayor under subsec-
tion (a) shall be considered a labor-management issue for the purposes 
of subsection (c). 
(c) If the parties have reached an impasse in negotiations on or 
Labor-manage-
before the expiration date of their existing collective bargaining 
agreements, either party shall promptly notify the Director of the 
Federal Mediation and Conciliation Service in writing. He shall assist 
in the resolution of that impasse by selecting an impartial person 
experienced in public sector disputes to serve as a mediator. If media-
tion does not resolve the impasse within thirty days, or any shorter 
period designated by the mediator, the Director shall, only upon the 
D.C. Code 4-
839. 
ment disputes, 
mediation. 
1040 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
Board of Arbi-
tration. 
request of either party, then appoint an impartial Board of Arbitration 
to investigate the labor-management issues involved in the dispute, 
conduct whatever hearing it deems necessary, and to issue a written 
award to the parties with the object of achieving a prompt, peaceful, 
and fair settlement of the dispute. The aw^ard shall be issued within 
twenty days after the Board has been established. The award shall 
contain findings of fact and a statement of reasons. The award shall 
be final and binding upon the parties to the dispute. 
(d) If the procedures set forth in subsection (c) are implemented, 
no change in the status quo in effect prior to contract expiration date 
in the case of negotiations for a contract renewal, or in effect prior to 
the time of impasse in the case of an initial bargaining negotiation, 
shall be made pending the completion of mediation and/ or arbitration. 
Compensation. 
^g^ rpj^g factfinder, mediator, and any members of the Board of 
Arbitration appointed by the Director of the Federal Mediation and 
Conciliation Service shall be entitled to compensation at the maximum 
daily rate allowable by law for each day they are actually engaged in 
performing services under this section. 
PART 3—POLICEMEN AND FIREMEN'S RETIREMENT AND DISABILITY ACT 
SEC. 121. (a) Subsection (a) of the Policemen and Firemen's Retire-
ment and Disability Act (D.C. Code, sec. 4-521) is amended by adding 
after paragraph (16) the following new paragraph: 
"Average pay." 
"(17) The term 'averagc pay' means the highest annual rate result-
ing from averaging the member's rates of basic salai-y in effect over 
any twelve consecutive months of police or fire service, with each rate 
weighted by the time it was in effect, except that if the member retires 
under subsection (g) and if on the date of his retirement under the 
subsection he has not completed twelve consecutive months of police 
or fire service, such term means his basic salary at the time of his 
rGtll'BUlGlltj 
(b)(1) Subsections (f), (g), and (h) of that Act (D.C. Code, 
sees. 4-526—4-528) are each amended by striking out "his basic salary 
at the time of retirement" each place it occurs and inserting in lieu 
thereof "his average pay". 
(2) Subsection (g)(2) and (h)(1) of that Act are each amended 
by striking out "his basic salary at the time of his retirement" and 
inserting in lieu thereof "his average pay". 
(3) Subsection (h) (3) of that Act is amended by striking out "the 
basic salary of such member at the time of retirement" and inserting 
in lieu thereof "the average pay of such member". 
(4) Subsection (k) (2) of that Act (D.C. Code, sec. 4-531) is 
amended by (1) striking out "basic salary" and inserting in lieu 
thereof "average pay", and (2) striking out", subclass (a)," and insert-
ing in lieu thereof "of salary". 
(5) Subsection (k) (3) of that Act (D.C. Code, sec. 4-531) is 
amended by striking out "basic salary" each place it occurs and insert-
ing in lieu thereof "average pay". 
(c) Subsection (g) of that Act (D.C. Code, sec. 4-527) is amended 
by adding at the end thereof the following new paragraph: 
"(3) A member shall be retired under this subsection only upon the 
recommendation of the Board of Police and Fire Surgeons and the 
concurrence therein by the Commissioner, except that in any case in 
which a member seeks his own retirement under- this subsection, he 
shall, in the absence of such recommendation, provide the necessary 
evidence to form the basis for the approval of such retirement by the 
Commissioner.". 
Effective date. 
D.C. Code 4-
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1041 
(d) (1) Subsection (a) (3) of that Act (D.C. Code, sec. 4-521(3)) 
is amended to read as follows: 
"(3) The term 'widow' means the surviving wife of a member or 
' °'"' 
former member if— 
"(A) she was married to such member or former member (i) 
while he was a member, or (ii) for at least one year immediately 
preceding his death, or 
"(B) she is the mother of issue by such marriage." 
(2) The amendment made by paragraph (1) shall apply with respect 
to any surviving wife of a member (as that term is defined in subsec- 521 note 
tion (a) (1) of the Policemen and Firemen's Retirement and Disability 
Act) or former member irrespective of w^hether such wife became a 
widow (as that term is defined in such amendment) prior to, on, or 
after the date of the enactment of this Act, except that no annuity 
shall be paid by reason of the amendment made by paragraph (1) for 
any period prior to the first day of the first pay period beginning on 
or after July 1,1974. 
SEC. 122. (a) In order to carry out his responsibilities under the Fife°me't!'J"Rltire 
Policemen and Firemen's Retirement and Disability Act (D.C. Code, ment and Relief 
sees. 4-521 et seq.) with respect to retirement and disability determina- ^°J""f' ,. . 
I
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J!i.i 
T^' J. • j_ 
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listablishment. 
tions, and related functions, the Ccommissioner 01 the District 01 
D.C. code 4-
Columbia shall establish a Police and Firemen's Retirement and Relief ^saa. 
Board (hereinafter in this section referred to as the "Board"). The 
Board shall be composed of— 
(1) members and alternates appointed from among persons 
who are employees of the District of Columbia, one member and 
alternate each from the District of Columbia Personnel Office, 
Corporation Counsel, Department of Human Resources, Metro-
politan Police Force, and the Fire Department of the District of 
Columbia; and 
(2) two members, one of whom shall be a physician, appointed 
from among persons who are not officers or employees of the 
District of Columbia. 
The member, and alternate, appointed to the Board from among 
employees of the Department of Human Resources shall both be med-
ical officers. All appointments shall be made by the Commissioner. 
(b) Tlie members appointed undei- subsection (a) (2) shall be 
appointed for two years, and shall be entitled to receive compensation 
for each day they are actually engaged in carrying out duties vested 
in the Board in the same manner as persons employed intermittently 
under section 3109 of title 5 of the United States Code. Such members 
shall be appointed within ninety days after the date of enactment 
of this title. 
(c) The Commissioner shall establish rules for the Board to assure 
Rules. 
that the Board functions fairly and equitably. The Commissioner 
shall provide the staff necessary for the Board. 
SEC. 123. Subsection (m) (2) of the Policemen and Firemen's Retire-
ment and Disability Act (D.C. Code, sec. 4-533(2)) is amended by 
inserting at the end thereof "The Commissioner shall not require 
employment questionnaires or the medical examination of such mem-
ber after he reaches the age of 50.". 
SEC. 124. (a) The amendments made by subsections (a), (b), and 
D.C.''code 4-"^ 
(d) of section 121 shall apply with respect to any annuity which begins 
on or after July 1,1975. 
(b) The amendment made by subsection (c) of section 121 shall take 
effect on the first day of the first pay period beginning more than thirty 
days after the date of enactment of this title. 
(c) Section 122 shall take effect on the date of enactment of this title. 
Term and com-
pensation. 
521 note. 
1042 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
Teacher's Sal- 
TITLP] I I — T E A C H E R S ' C O M P E N S A T I O N 
ary Act Amend-
ments of 1974 
D.c. Code 31- 
SEC. 20L This title may be cited as the "Teachers' Salary Act Amend-
1501 note. 
meiits of 1974". 
SEC. 202. The District of Columbia Teachers' Salary Act of 1955 
(D.C. Code, sec. 31-1501 et seq.) is amended as follows: 
(1) Effective on the first day of the first pay period beginning on or 
after September 1, 1974, the salary schedule contained in section 1 of 
that Act (D.C. Code, sec. 31-1501^ is amended to read as follows: 
Provided^ however^ That salary paid to class lA shall not exceed the 
5 use 5314. 
amount payable to level I I I of the Executive Schedule and that the 
salary paid to any other class shall not exceed the amount payable to 
5 use 5316. 
level Vof the Executive Schedule: 
"TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE 
H 
> 
Service step— 
"Salary class and group 
10 
12 
Longevity 
13 
step Y 
D3 
r 
n 
r 
> 
:^ 
VO 
CO 
• 
o 
- J 
I 
en 
H 
VO 
- J 
Class lA 
$45,500 
Class IB 
40,000 
Class 2A 
38,000 
Class 2B 
36,000 
Class 3 
27,390 
Class 4 
24,050 
Class 5: 
Group B, master's degree.. 
22,750 
Group C, master's degree +30 
23,235 
Group D, doctor's 
23,715 
Class 6: 
Group B, master's degree. 
21,740 
Level rv principal., v 
21,740 
Level III principal 
21,100 
Level II principal 
20,465 
Level I principal 
19,830 
Group C, master's degree +30 
22,160 
LevellV principal 
22,160 
Level III principal 
, . 
21,520 
LevelII principal 
; 
20,885 
Level I principal 
20,250 
Group D, doctor's degree 
22,675 
Level IV principal 
22,576 
Level III principal 
21,935 
Level II principal 
21,300 
Level I principal 
20,666 
Class 7: 
Group B, master's degree 
20,000 
Group C, master's degree +30 
20,485 
Group D, doctor's 
20,965 
$28,040 
$28,690 
$29,340 
$29,900 
$30,640 
$31,290 
$31,940 
$32,590 
24,620 
25,190 
25,760 
26,330 
26,900 
27,470 
28,040 
28,620 
23,290 
23,830 
24,370 
24,910 
25,450 
25,990 
26,630 
27,070 
23,775 
24,315 
24,855 
25,395 
25,935 
26,475 
27,015 
27,555 
24,255 
24,795 
25,335 
25,875 
26,415 
26,955 
27,495 
28,035 
22.255 
22,770 
23,285 
23,800 
24,315 
24,830 
25,345 
25,860 
22.256 
22,770 
23,286 
23,800 
24,315 
24,830 
25,345 
25,860 
21,615 
22,130 
22,645 
23,160 
23,675 
24,190 
24,705 
25,220 
20,980 
21,495 
22,010 
22,625 
23,040 
23,555 
24,070 
24,685 
20,345 
20,860 
21,375 
21,890 
22,405 
22,920 
23,435 
23,950 
22.675 
23,190 
23,705 
24,220 
24,735 
25,250 
25,765 
26,280 
22.676 
23,190 
23,706 
24,220 
24,735 
25,260 
25,765 
26,280 
22,035 
22,650 
23,066 
23,680 
24,095 
24,610 
25,125 
25,640 
21,400 
21,916 
22,430 
22,945 
23,460 
23,976 
24,490 
25,005 
20,765 
21,280 
21,795 
22,310 
22,825 
23,340 
23,856 
24,370 
23,090 
23,606 
24,120 
24,635 
25,150 
25,665 
26,180 
26,695 
23,090 
23,605 
24,120 
24,636 
25,150 
25,665 
26,180 
26,695 
22,450 
22,965 
23,480 
23,995 
24,510 
25,026 
25,540 
26,055 
21,816 
22,330 
22,846 
23,360 
23,876 
24,390 
24,906 
25,420 
21,180 
21,696 
22,210 
22,725 
23,240 
23,755 
24,270 
24,785 
20,476 
20,950 
21,425 
21,900 
22,375 
22,850 
23,326 
23,800 
20,960 
21,435 
21,910 
22,385 
22,860 
23,335 
23,810 
24,285 
21,440 
21,916 
22,390 
22,866 
23,340 
23,815 
24,290 
24,765 
O 
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" T E A C H E R S A N D S C H O O L O F F I C E R S S A L A R Y S C H E D U L E — C o n t i n u e d 
O 
"Salary class and group 
Service step— 
Longevity 
13 
step Y 
GI&ss 8" 
Group B-MA 
$18,395 
Group C-MA +30 
18,880 
Group D-Doctor's 
19,360 
Class 9: 
Group B, master's degree 
17,960 
Group C, master's degree + 3 0 . 
18,445 
Group D . doctor's- 
18,925 
Class 10: 
Group B , master's degree 
17,385 
Group C, master's degree +30 
17,870 
Group D , doctor's 
18,350 
Class 11: 
Group B, master's degree 
16,816 
Group C, master's degree +30 
17,300 
Group D , doctor's 
17,780 
Class 12: 
Group B, master's degree 
16,240 
Group C, master's degree +30 
16,720 
Group D , doctor's 
17,205 
Class 13: 
Group B, master's degree 
14,920 
Group C, master's degree +30 
15,405 
Group D , doctor's 
16,885 
Class 14: 
Group A, bachelor's degree 
11,415 
Group B, master's degree 
12,375 
Group C, master's degree +30 
12,865 
Group D , doctor's 
13,345 
Class 15: 
Group A, bachelor's degree 
9,650 
Group A-1, bachelor's degree + 1 5 . . . 
10,130 
Group B, master's degree 
10,615 
Group C, master's degree +30 
11,100 
Group D , master's degree +60 or 
doctor's 
- 
11,585 
$18,855 
19,340 
19,820 
18,410 
18,895 
19,375 
17,820 
18,305 
18,785 
17,235 
17, 
720 
18,200 
16,645 
17,125 
17,610 
15,405 
15,890 
16,370 
11,920 
12,880 
13,370 
13,850 
10,035 
10,615 
11,100 
11,585 
$19,315 
19,800 
20,280 
18,860 
19,345 
19,825 
18,255 
18,740 
19,220 
17,655 
18,140 
18,620 
17,050 
17,530 
18,015 
15,890 
16,375 
16,855 
12,425 
13,385 
13,875 
14,355 
10,420 
10,900 
11,585 
12,070 
$19,775 
20,260 
20,740 
19,310 
19,795 
20,275 
18,690 
19,175 
19,655 
18,075 
18, 
560 
19,040 
17,455 
17,935 
18,420 
16,375 
16,860 
17,340 
12,930 
13,890 
14,380 
14,860 
10,810 
11,290 
12,070 
12,555 
$20,235 
20, 
720 
21,200 
19,760 
20,245 
20, 
725 
19,125 
19,610 
20,090 
18,495 
18,980 
19,460 
17,860 
18,340 
18,825 
16, 
860 
17,345 
17,825 
13,435 
14,396 
14,885 
15,365 
11,195 
11,675 
12,555 
13,040 
$20,696 
21,180 
21,660 
20,210 
20,695 
21,175 
19, 
560 
20,045 
20,525 
18,915 
19,400 
19,880 
18,265 
18, 
745 
19,230 
17,345 
17,830 
18,310 
13,940 
14,900 
15,390 
15,870 
11,580 
12,060 
13,040 
13, 
525 
$21,155 
21,640 
22,120 
20,660 
21,145 
21,625 
19,996 
20,480 
20,960 
19,335 
19,820 
20,300 
18, 
670 
19,150 
19,635 
17,830 
18,315 
18, 
795 
14,445 
16,405 
15,895 
16,375 
12,065 
12, 
550 
13,640 
14,125 
$21,615 
22,100 
22,580 
21,110 
21,595 
22,075 
20,430 
20,915 
21,395 
19,755 
20,240 
20,720 
19,075 
19,566 
20,040 
18,315 
18,800 
19,280 
14,950 
15,910 
16,400 
16,880 
12,650 
13,036 
14,240 
14,780 
12,070 
12,555 
13,040 
13,525 
14,010 
14,615 
15,215 
$22,075 
-
22,560 
23,040 
21,660 
22,046 
22,625 
20,865 
21,350 
21,830 
20,175 
20,660 
21,140 
19,480 
19,960 
20,445 
18,800 
19,286 
19,765 
15,455 
$15,960 
$16,465 
$16,970 
$17,475 
16,415 
16,920 
17,425 
17,930 
1 8 , 4 3 5 . . . 
16,906 
17,410 
17,916 
18,420 
18,925 
17,385 
17,890 
18,395 
18,900 
19,405 
43,035 
13,620 
14,005 
14,490 
14,976 
$16,130 
13,620 
14,005 
14,490 
14,975 
15,460 
17,095 
14,845 
15,446 
16,045 
16,645 
17,245 
18,825 
16,330 
15,930 
16,530 
17,180 
17,730 
19,320 
15,815 
16,415 
17,015 
17,615 
18,215 
19,950 
DO 
r 
n 
r 
> 
VO 
CO 
I. 
o 
I 
VO 
- J 
4^ 
CX5 
CO 
cr 
H 
> 
88 STAT. ] 
PUBLIC L
A
W 93-407-SEPT. 3, 1974 
1045 
(2] Eflfective on the first day of the first pay period beginning on 
or arter January 1, 1975, that salary schedule is amended to read as 
follows, except tnat salary paid to class lA shall not exceed the amount 
^ 
^ 
payable to level III of the Executive Schedule and that the salary 
"^^ 
paid to any other class shall not exceed the amount payable to level V 
of the Executive Schedule: 
5 use 5316. 
38-194 O - 76 - 69 Pt, 1 
o 
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE 
Service step— 
Salary class and group 
1 
2 
3 
4 
5 
6 
7 
8 
^
C
^ 
03 
Class lA 
$46.865 
^ 
Class IB 
41,200 
O 
Class 2A 
39,140 
Class 2B 
37,080 
[-* 
Class 3 
28,210 
$28,880 
$29,650 
$30,220 
$30,890 
$31,560 
$32,230 
$32,900 
$33,570 
> 
Class 4 
24,770 
25,355 
25,940 
26,525 
27,110 
27,695 
28,280 
28,865 
29,450 
^ 
Class 5* 
Group B—MA 
23,435 
23,990 
24,545 
25,100 
25,655 
26,210 
26,765 
27,320 
27,875 
)R 
Group C—MA+30 
23,935 
24,490 
25,045 
25,600 
26,155 
26,710 
27,265 
27,820 
28,375 
Y 
Group D—Doctors 
24,420 
24,975 
25,630 
26,085 
26,640 
27,195 
27,750 
28,305 
28,860 
^ 
Class 6: 
O 
Group B—MA 
22,390 
22,920 
23,450 
23,980 
24,510 
25,040 
25,570 
26,100 
26,630 
T" 
LevellV—Principal 
22,390 
22,920 
23,450 
2S,980 
24,510 
25,040 
25,570 
26,100 
26,630 
I 
Levellll—Principal 
21,730 
22,260 
22,790 
23,320 
23,850 
24,380 
24,910 
25,440 
25,970 
i£ 
Level II—Principal 
21,075 
21,605 
22,135 
22,665 
23,195 
23,725 
24,255 
24,785 
25,315 
2 
Level I—Principal 
20,420 
20,950 
21,480 
22,010 
22,540 
23,070 
23,600 
24,130 
24,660 
^ 
Group C—MA+30 
22,890 
23,420 
23,950 
24,480 
25,010 
25,540 
26,070 
26,600 
27,130 
H 
Level IV—Principal 
22,890 
23,420 
23,950 
24,480 
25,010 
25,540 
26,070 
26,600 
27,130 
Level III—Principal 
22,230 
22,760 
23,290 
23,820 
24,350 
24,880 
25,410 
25,940 
26,470 
Co 
Level II—Principal 
21,575 
22,105 
22,635 
23.165 
23,695 
24,225 
24,755 
25,285 
25,815 
Level I—Principal 
20,720 
21,250 
21,780 
22,310 
22,840 
23,370 
23,900 
24,430 
24,960 
H^ 
Group D—Doctors 
23.875 
23,905 
24,435 
24,965 
25,495 
26,025 
26,556 
27,085 
27,615 
^ 
Level IV—Principal 
23,375 
23,905 
24,435 
24,965 
25,495 
26,025 
26,555 
27,085 
27,615 
";:? 
Level III—Principal 
22,715 
23,245 
23,775 
24,305 
24,835 
25,365 
25,895 
26,425 
26,955 
' ^ 
Level II—Principal 
22,060 
22,590 
23,120 
23,650 
24,180 
24,710 
25,240 
25,770 
26,300 
Level I—Principal 
21,405 
21,935 
22,465 
22,995 
23,526 
24,055 
24,585 
25,115 
25,645 
C
O 
H 
> 
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE-Continued 
> 
Service step— 
Salary class and group 
Class 7: 
Group B—MA 
Group C—MA+30.. 
Group D—Doctors. 
Class 8: 
Group B—MA 
Group C—MA+30. 
Group D—Doctors. 
Class 9: 
Group B—MA 
Group C—MA+30.. 
Group D—Doctors. 
Class 10: 
Group B—MA 
Group C—MA+30. . 
Group D—Doctors. 
Class 11: 
Group B—MA 
Group C—MA+30.. 
Group D—Doctors. 
Class 12: 
Group B—MA 
Group C—MA+30.. 
Group D—Doctors. 
Class 13: 
Group B—MA 
Group C—MA+30.. 
Group D—Doctors. 
620,600 
21,100 
21,586 
19,130 
19,630 
20,115 
18,500 
19,000 
19,486 
17,905 
18.405 
18,890 
17,320 
17,820 
18,306 
16.725 
1
7
.
2
L
'
5 
17,710 
15,370 
15,870 
16,355 
$21,090 
21,500 
22,075 
19,606 
20,106 
20,590 
18,985 
19,465 
19,950 
18,355 
18,856 
19,340 
17,756 
18.255 
18,743 
17,140 
17.640 
18,125 
16,870 
16,370 
16.855 
$21,580 
22,080 
22,565 
20,080 
20,580 
21,065 
19,470 
19,930 
20,415 
18,805 
19,305 
19,790 
18,190 
18,690 
19.175 
17,656 
18,065 
18,540 
16,370 
16,870 
17,355 
$22,070 
22,570 
23,055 
20, 
565 
21,055 
21,540 
19,966 
20,396 
20.880 
19,255 
19,755 
20,240 
18,626 
19,126 
19,610 
17,970 
18.470 
18,955 
16.870 
17,370 
17,865 
$22,560 
23,060 
23,645 
21,030 
21,530 
22,016 
20,440 
20,860 
21,345 
19,706 
20,205 
20,690 
19,060 
19,560 
20,045 
18,386 
18,885 
19,370 
17,370 
17,870 
18,366 
$23,060 
23,650 
24,035 
21,605 
22,005 
22,490 
20,926 
21,325 
21,810 
20,165 
20,655 
21,140 
19,495 
19,995 
20,480 
18,800 
19,300 
19,786 
17,870 
18,370 
18,855 
$23,540 
24,040 
24,526 
21,980 
22,480 
22,966 
21,410 
21,790 
22,275 
20,605 
21,105 
21,590 
19,930 
20,430 
20.915 
19,215 
19,716 
20,200 
18,370 
18,870 
19,365 
$24,030 
24,630 
25,016 
22,455 
22,956 
23,440 
21,895 
22,255 
22,740 
21,056 
21, 
566 
22,040 
20,366 
20,865 
21,360 
19,630 
20,130 
20,616 
18,870 
19,370 
19,866 
$24,620 
25,020 
25,506 
22,930 
23,430 
23,915 
22,380 
22,720 
23,205 
21,605 
22,005 
22,490 
20,800 
21,300 
21,785 
20,045 
20,645 
21,030 
19,370 
19,870 
20,365 
1—1 
n 
> 
• 
o 
1 
CO 
1—' 
VO 
1 ^ 
o 
o 
00 
DO 
Service step— 
^ 
Salary class and group 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 Longevity 
step Y 
I~' 
> 
:^ 
Class 14: 
vo 
Group A—BA 
$11,750 
$12,270 
$12,790 
$13,310 
$13,830 
$14,350 
$14,870 
$15,390 
$15,910 
$16,430 
$16,950 
$17,470 
$17,990 
W 
Group B—MA 
12,745 
13,265 
13,785 
14,305 
14,825 
15.345 
15,865 
16,385 
16,905 
17,425 
17,945 
18,465 
18,985 
i ^ 
Group C—MA+30 
13,245 
13,765 
14,285 
14,805 
15,325 
15,845 
16,365 
16,885 
17,405 
17,925 
18,445 
18,965 
19,485 
o 
Group D—Doctors 
13,730 
14,250 
14,770 
16,290 
15,810 
16,330 
16,850 
17,370 
17,890 
18,410 
18,930 
19,450 
19,970 
-^ 
Class 15: 
I 
Group A—BA 
9,940 
10,335 
10,730 
11,125 
11,520 
11,915 
12,415 
12,915 
13,415 
13,915 
14,415 
14,915 
15,415 
$16,615 
C/3 
Group A-1—BA+15 
10,435 
10,830 
11,225 
11.620 
12,015 
10,410 
12,910 
13,410 
13,910 
14,410 
14,910 
15,410 
15,910 
17,610 
t?1 
Group B—MA 
10,935 
11,435 
11,935 
12,435 
12,935 
13,435 
14,055 
14,675 
15,295 
15,915 
16,535 
17,155 
17,775 
19,390 
^ 
Group C—MA+30. 
11,435 
11,935 
12,435 
12,935 
13,435 
13,935 
14,555 
15,175 
15,795 
16,415 
17,035 
17,655 
18,275 
19,900 
i-^ 
Group D. master's degree + 60 or 
Doctor's 
11,935 
12,435 
12,935 
13,435 
13,935 
14,435 
15,055 
15,675 
16,295 
16,915 
17,535 
18,155 
18,775 
20,659 
oj 
I—I 
VO 
- 4 
4^ 
00 
CO 
en 
88 
STAT.] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1049 
(3) Effective on the first day of the first pay period beginning on or an/^dL" educa-
after September 1, 1974, the schedule of pay rates in section 13(a) of ti°n-
that Act (D.C. Code, sec. 31-1542(a)) is amended to read as follows: 
ective ate. 
"Classification 
Sununer school (regular): 
Teachers, elementary and secondary schools; counselor, 
elementary and secondary schools; Ubrarian, elementary 
and secondary schools; school social worker; speech cor-
rectionist, school psychologist 
Psychiatric social worker 
-
Veterans' summer school centers: Teacher 
Adult education schools: 
Teacher 
Assistant principal. 
Principal 
Per period 
Step 1 
$8.53 
9.81 
8.53 
13.13 
14.54 
Step 2 
$9.67 
11.12 
9.67 
10.64 
14.90 
16.49 
Step 
3 
$10.90 
12.54 
10.90 
11.99 
16.79 
18.59" 
(4) Effective on the first day of the first pay period beginning on or 
after January 1,1975, that schedule of pay rates is amended to read as 
follows: 
Effective dati: 
31 u s e 1542. 
SUMMER 
SCHOOL 
TEACHERS 
AND 
ADULT 
EDUCATION 
SCHOOLS 
SALARY 
SCHEDULE 
Per period 
Classification 
Summer school (regular): 
Teachers, elementary and secondary schools; counselor, 
elementary and secondary schools; Ubrarian, elementary 
and secondary schools; school social worker; speech cor-
rectionist; school psychologist 
Psychiatric social worker 
Veterans' summer school centers: Teachers 
Adult education schools: 
Teacher 
Assistant principal 
Principal 
Stepl 
$8.79 
10.11 
8.79 
9.61 
13.54 
14.99 
Step 2 
$9.97 
11.47 
9.97 
10.97 
15.36 
17.00 
Step 3 
$11.23 
13.11 
11.23 
12.35 
17.29 
19.14 
SEC. 203. Beginning with the calendar year 1975, the District of 
Columbia Board of Education shall, by March 1 of each year, submit 
to the Mayor of the District of Columbia the— 
(a) percentage rate of the cost-of-living change since the effec-
tive date of the last increase of the compensation schedule for 
educational personnel in the District of Columbia; and 
(b) results of a study comparing compensation of teachers in 
the District of Columbia with (1) teachers in cities of comparable 
size, and (2) teachers within other jurisdictions of the Washing-
ton metropolitan area. 
The Mayor shall submit the information submitted to him by the 
Board under this section to the Council of the District of Columbia 
along with his recommendations with respect to compensation (and 
other related matters) of educational personnel of the Board. 
SEC. 204. (a) Each person receiving basic compensation under class 
15 of the salary schedule in section 1(a) of the District of Columbia 
Teachers' Salary Act of 1955 (D.C. Code, sec. 31-1501) shall be 
issued a five-year teaching certificate. Renewals shall be dependent 
upon application and six or more hours of appropriate credit earned 
during the preceding five-year period. The District of Columbia 
Board of Education shall establish appropriate rules, regulations, and 
requirements to carry out the purposes of this section. 
(b) For the purposes of this section, class 15, group B, shall include 
persons possessing a master's degree or thirty appropriate semester 
hours beyond the bachelor's degree. 
D.C. Code 3: 
ISOla. 
Teaching cer-
tificates. 
D.C. Code 31-
1513. 
Ante, 
p. 1042. 
Renewals. 
Rules and reg-
ulations. 
1050 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
Appointment 
and promotion 
requirement. 
D.C. Code 31-
1511 note. 
Effective date. 
(c) For purposes of implementing this section the Board shall 
determine the appropriateness of the course work obtained in lieu 
of the degree. 
SEC. 205. (a) Section 2(a) of the District of Columbia Teachers' 
Salary Act of 1955 (D.C. Code, sec. 31-1511 (a)) is amended by 
striking out "(D) attendance officer, or (E) child labor inspector," and 
inserting "or" after "tactics," in paragraph (B). 
(b) The employees in the category repealed by the amendment made 
by subsection (a) shall meet the general requirements of such section 
2(a). 
(c) The amendment made by subsection (a) shall be effective on and 
after the date of enactment of this Act. 
Annuity compu-
tation. 
42 u s e 401, 
Effective date. 
D.C. Code 31-
725 note. 
TITLE III—TEACHER'S RETIREMENT ANNUITIES 
SEC. 301. Section 5 of the Act entitled "An Act for the retirement of 
public school teachers in the District of Columbia", approved August 
7, 1946 (D.C. Code, sec. 31-725) i? amended by adding at the end 
thereof the following: 
"(e)(1) Notwithstanding any other provision of this Act, other than 
this subsection, the monthly rate of annuity payable under this 
section shall not be less than the smallest primary insurance amount, 
including any cost-of-living increase added to that amount, author-
ized to be paid from time to time under title II of the Social Security 
Act. 
"(2) Notwithstanding any other provision of this Act, other than 
this subsection, the monthly rate of annuity payable under this section 
to a surviving child shall not be less than the smallest primary 
insurance amount, including any cost-of-living increase added to that 
amount, authorized to be paid from time to time under title I I of the 
Social Security Act, or three times such primary insurance amount 
divided by the number of surviving children entitled to an annuity, 
whichever is the lesser. 
"(3) The provisions of .this subsection shall not apply to an 
annuitant or to a survivor who is or becomes entitled to receive from 
the United States, or the District of Columbia, an annuity or retired 
pay under any other civilian or military retirement system, benefits 
under title I I of the Social Security x\ct. a pension, veterans' compen-
sation, or any other periodic payment of a similar nature, when the 
monthly rate thereof is equal to or greater than the smallest primary 
insurance amount, including any cost-of-living increase added to that 
amount, authorized to be paid from time to time under title I I of the 
Social Security Act. 
"(4) An annuity payable from the teachers' retirement and annuity 
fund to a former teacher, which is based on a separation occur-
ring prior to October 20, 1969, is increased by $240. 
"(5) In lieu of any increase based on an increase under paragraph 
(4) of this subsection, an annuity payable from the teachers' retire-
ment and annuity fund to the surviving spouse of a teacher or 
annuitant, M^hich is based on a separation occurring prior to Octo-
ber 20,1969, shall be increased by $132. 
"(6) The monthly rate of an annuity resulting from an increase 
under paragraph (4) or (5) shall be considered as the monthly rate 
of annuity payable imder subsection (a) for purposes of computing 
the minimum annuity under subsection (e).". 
SEC. 302. This title shall become effective on the date of enactment. 
Annuity increases under this title shall apply to annuities which 
commence before, on, or after the date of enactment of this title, but 
D.C. Code 47» 
622. 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1051 
no increase in annuity shall be paid for any period prior to the first 
day of the first month which begins on or after the ninetieth day after 
the date of enactment of this title, or the date on which the annuity 
commences, whichever is later. 
TITLE IV—REAL PROPERTY TAX 
, district o
f co. 
lumbia Real 
Property Tax Re-
PART 1—SHORT TITLE, STATEMENT or PURPOSE, AND DEFINITIONS 
vision Act o
f 
' 
1974. 
SEC. 401. This title may be cited as the "District of Columbia Real 
D.C. code 47" 
Property Tax Revision Act of 1974". 
" ' "°'"-
SEC. 402. It is the intent of Congress to revise the real property 
DC. code 47" 
tax in the District of Columbia to achieve the following objectives: ^^^" 
(1) Equitable sharing of the financial burden of the govern-
ment of the District of Columbia. 
(2) Full public information regarding assessments and appeal 
procedures. 
(3) Promotion of economic activity, diversity of land use, and 
preservation of the character of the District of Columbia. 
(4) Assurance that shifts in the tax burden on individual 
taxpayers will not be excessive. 
(5) Comparability of tax effort between the District of 
Columbia and surrounding jurisdictions in the metropolitan area 
and cities of comparable size. 
SEC. 403. For the purposes of this title— 
S^^^"!^''°"^; 
(1) The term "real property" means real estate identified by plat 
"
^ ^ '^"^" ' 
on the records of the District of Columbia Surveyor according to lot 
and square together with improvements thereon. 
(2) The term "Commissioner" means the Commissioner of the Dis-
trict of Columbia established under Reorganization Plan Numbered 3 
of 1967. 
5 u s e app 
(3) The term "Council" means the District of Columbia Council 
established under Reorganization Plan Numbered 3 of 1967. 
(4) The term "estimated market value" means 100 per centum of 
the most probable price at which a particular piece of real property, 
if exposed for sale in the open market with a reasonable time for the 
seller to find a purchaser, would be expected to transfer under pre-
vailing market conditions between parties who have knowledge of the 
uses to which the property may be put, both seeking to maximize their 
gains and neither being in a position to take advantage of the exi-
gencies of the other. 
(5) The term "regulation", unless specifically identified as a regu-
lation of the Commissioner, means a regulation of the Council enacted 
under section 406 of the Reorganization Plan Numbered 3 of 1967, 
and after January 2, 1975, such term means an act of the Council of 
the District of Columbia enacted under section 412 (and related 
sections) of the District of Columbia Self-Government and Govern-
mental Reorganization Act. 
D.C 
(6) The term "tax year" means— 
(A) with respect to a real property tax rate proposed by the 
Mayor or established by the Council after January 1 but before 
June 30 of any calendar year, the next following fiscal year; and 
(B) with respect to a real property tax rate proposed by the 
Mayor or established by the Council after June 30 in any calendar 
year, the fiscal year during which the rate was proposed or 
established. 
146. 
1052 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
PART 2—^AUTHORITY AND PROCEDURE TO ESTABLISH READ PROPERTY 
TAX RATES 
SUBPART A 
REAL PROPERTY TxVX RATE 
D.C. Code 47 
631. 
D.C. Code 47-
633. 
SEC. 411. Notwithstanding the provisions of the Act of June 2,1922 
(D.C. Code, sec. 47-501), there is hereby levied for each fiscal year a 
tax on the real property in the District of Columbia at a rate deter-
mined according to the provisions of this title. Unless otherwise 
provided by law, all revenues received from such tax shall be deposited, 
from time to time, in the Treasury of the United States, to the credit 
p 
. 
of the District of Columbia. 
Dx.'code^ 47?' 
SEC. 412. The Council, after public hearing, shall establish each year, 
' 2. 
within thirty days after receipt of the Commissioner's recommendation 
under section 413, a rate of taxation which, except as provided in section 
431, shall be applied, during the tax year, to the assessed value of all 
real property subject to taxation. The Council may by resolution 
extend the time for any year for setting such rate of taxation, except 
that if the Council does make such an extension, it must establish such 
a rate for that tax year. If the Council fails to establish such a rate 
within such thirty days, and fails to extend the time for establishing 
such a rate, the rate calculated by the Commissioner, pursuant to 
section 413, shall be the rate for that tax year. 
SEC. 413. (a) (1) Except as provided in paragraph (2), by July 15 
of each year, the Commissioner shall calculate and submit to the Coun-
cil a proposed real property tax rate for the tax year, and inform the 
Council of his certification of the assessment roll pursuant to section 
426(g). The Commissioner may extend the period for submitting such 
recommendation. 
(2) With respect to the real property tax rate for the fiscal year 
ending June 30, 1975, the Commissioner shall submit his recommenda-
tion to the Council within 30 days after the date of enactment of this 
title. 
(b) At the time the Commissioner submits to the Council the pro-
posed real property tax rate under subsection (a), he shall also submit 
the following: 
(1) The total aggregate assessed value of taxable real property 
for the year preceding the tax year by major class or type of 
property. 
(2) The estimated total aggregate assessed value of taxable 
real property for the tax year for which the property tax rate 
recommendation is being made, by major class or type of property, 
indicating separately for each class or type the estimated value 
attributable to new construction, 
(3) The real property tax rate (rounded to the nearest penny) 
calculated to yield in the tax year the same amount of revenue 
(exclusive of the revenue attributable to new construction) as 
was raised by that tax at the rate applicable during the year 
preceding the tax year. 
(c) The real property tax rate submitted by the Commissioner pur-
suant to subsection (a) shall become the real property tax rate appli-
cable during the tax year for which it is submitted unless the Council 
acts to set a different such rate pursuant to section 412. 
(d) On or before February 1 of each year the Commissioner shall 
estimate as closely as possible the rate to be calculated in subsection (a) 
and shall so inform the Council. 
(e) The real property tax rate applicable in the District for the 
fiscal year ending June 30,1975, calculated according to the provisions 
of sections 411,412,413, and 461, shall be applied to the assessment roll 
635. 
D.C. Code 47-
636. 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1053 
for 1975 determined according to provisions of law in effect prior to the 
effective date of this Act. 
SEC. 414. At the time tlie Commissioner submits to the Council the 
^c- code 47-
proposed real property tax rate under section 413, he shall also submit 
the following: 
(1) The total aggregate assessed value of real property exempt 
from the real property tax levied in the District for the current 
fiscal year by major class or type of exempt status and the tax that 
would have been paid during such fiscal year had such property 
not been exempt. 
(2) The estimated total aggregate assessed value of real prop-
erty exempt from the real property tax levied in the District by 
major class or type of exempt status and the tax that would be 
paid during the fiscal year under the real property tax rate pro-
posed by the Commissioner pursuant to section 413. 
SEC. 415. In establishing a real property tax rate the Council shall ^^^•*^- ^°'^'' •*•'" 
make a comparison of tax rates and burdens applicable to residential 
and nonresidential property in the District with those such rates 
applicable to such property in jurisdictions in the vicinity of the 
District. The comparison shall include other major taxes in addition 
to the tax on real property. Without in any way limiting the authority 
of the Council, it is the intention of (congress that tax burdens in the 
District be reasonably comparable to those in the surrounding jurisdic-
tions of the Washington metropolitan area. 
SEC. 416. The Commissioner shall, by June 30 of each year, compile 
and publish information regarding the relative amount of tax for all 
major taxes in the District compared with those in surrounding juris-
dictions in the Washington metropolitan area and with those in other 
cities. The information shall include the rate of the property tax 
levied on residential and nonresidential property, and the effect of 
major taxes levied on families of different income levels and on 
businesses. 
SUBPART B 
ASSESSMENT AND 
ADMINISTRATION 
SEC. 421. (a) The assessed value of all real property shall be listed , °'^" *^°'^'' '^'^' 
on the assessment roll for real property taxation purposes annually as 
provided in this part. The assessed value for all real property shall be 
the estimated market value of such property as of January 1 of the 
year preceding the tax year, as determined by the Commissioner. In 
determining estimated market value for various kinds of real prop-
erty the Commissioner shall take into account any factor which might 
have a bearing on the market value of the real property including, 
but not limited to, sales information on similar types of real property, 
mortgage, or other financial considerations, reproduction cost less 
accrued depreciation because of age, condition, and other factors, 
income earning potential (if any), zoning, and government-imposed 
restrictions. Assessments shall be based upon the sources of informa-
tion available to the Commissioner which may include actual view. 
(b) All real property shall be assessed no less frequently than once 
every two years, and as soon as practicable such assessment shall be 
made annually. The Council may authorize and direct assessments to 
be made annually for some or all classes of real property, except that 
for fiscal year 1978, and for each fiscal year thereafter, all real 
property shall be assessed on an annual basis. 
(c) The Council may adopt regulations concerning the assessment 
Regulations. 
and reassessment of real property and matters relating thereto which 
shall be consistent with the provisions of this title and other applicable 
provisions of law. 
1054 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
Regulations. 
Regulations. 
Real property, 
assessment. 
D.C. Code 47-
642. 
Assessors, 
pointment. 
D.C. 
643. 
Code 47-
Preliminary 
assessment roll. 
D.C. Code 47-
644. 
Public inspec-
tion. 
(d) The Council may adopt regulations regarding information to 
be furnished the Commissioner by owners of real property. Such 
regulations shall provide, under penalty of law, that all such informa-
tion with respect to income derived from investment on income-
producing real property shall be handled in the same confidential 
manner as income tax returns and supporting data required to be 
submitted to the government of the District of Columbia under laws 
applicable in the District. 
(e) The Commissioner shall submit to the Council, within forty-
five days after the date of enactment of this title, proposed regulations 
to be adopted by the Council pursuant to subsection (c). 
(f) Consistent with the provisions of this Act and regulations of 
the Council, the Commissioner shall promulgate necessary regulations 
and administrative orders. If the Council shall not have adopted 
regulations concerning assessment pursuant to subsection (c) within 
ninety days after the date of enactment of this title, the Commissioner 
shall promulgate such regulations. 
SEC. 422. (a) The Commissioner shall assess all real property, iden-
tifying separately the value of land and improvements thereon, and 
administer and collect the real property tax within the District. The 
Commissioner shall also notify owners of real property of assessments 
and of appeal procedures. In addition, he shall maintain adequate 
records relating to the administration of the real property tax in the 
District, and provide appropriate public information concerning such 
tax. 
(b) The Commissioner shall appoint assessors competent to deter-
mine values of real property to carry out the provisions of this title 
and other relevant portions of this title. Each person so appointed 
shall take and subscribe an oath to diligently, faithfully, and impar-
tially assess all real property according to applicable law and regula-
tions and otherwise perform the duties of office. 
(c) The Commissioner shall assure that infornuition regarding the 
characteristics of real property, sales and exchanges of all such prop^ 
erty, building permits, land use plans, and any other information 
pertinent to the assessment process shall be made available to the 
Jissessors on a timely basis. 
SEC. 423. (a) All real property, except as hereinafter provided, 
shall be assessed in the name of the owner, or trustee or trustees of 
the owner thei'eof. All undivided real property of a deceased person 
may be assessed in the name of such deceased person until such undi-
vided real property is divided according to law, or has otherwise passed 
into the possession of some other person; and all real property, the 
ownership of which is unknown, shall be assessed as owner unknown. 
(b) All real property, whether taxable or not, shall be assessed 
according to the address and the number of the squares and lots 
thereof, or part of lots, and upon the number of the square or super-
ficial feet in each square or lot or part of a lot. 
SEC. 424. (a) The Commissioner shall, on or before March 1 of each 
year, compile in tabular form and place in a book, known as the pre-
liminary assessment roll, the name of the owner, address, lot and 
square, amount, description, and value, as of January 1 of that year, 
of the land and improvements of all real property whether such prop-
erty is taxable or exempt. 
(b) The preliminary assessment roll, together with all maps, field 
books, assessment-sales ratio studies, surveys, and plats, shall be open 
to public inspection during normal business hours. In addition, any 
notes and memorandums relating to the assessment of his real property, 
or a statement clearly indicating the basis upon which his real property 
has been assessed, shall be open to inspection by the taxpayer or his 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1055 
designated representative during normal business hours. Provision 
copies, 
shall be made to furnish copies of all material to any pei^son, upon 
request, at the lowest charge which covers cost of making such copies. 
(c) The Commissioner shall undertake, publish, and otlierwise pub- ^J^^^l^i^^^i^^-
licize the results of assessment-sales ratio studies for different types ies, publication. 
of real property for the entire District and for different types of real 
property within each of the districts utilized in making assessments. 
If, for a given year, adequate sales data are lacking for particular 
studies, the Commissioner shall so indicate. 
(d) The Commissioner shall, either himself or in a newspaper of ^/"^H^^^^ ^
"
l
^
^
^
"
" 
general circulation, publish a listing of the assessed value of each n'catron"^^' ^" 
property by address, lot, and square, and he shall also make such listing 
available at the main public library in the District and at such other 
points as he may determine. Such publication can be by neighborhood 
areas so long as maps showing the assessment areas are generally 
available. 
SEC. 425. Beginning as soon as possible after January 1, but no 
D°c'''code 47-
later than March 1 of each year, each taxpayer shall be notified of the 545! 
assessment of his real property for the next fiscal year. The notice, or 
statement accompanying the notice, shall include— 
(1) the address, lot, square, and type of land use by major 
category of the property; 
(2) the assessed value of the land and improvements (shown 
separately and in total) of the property for the next fiscal year 
and such amounts for the previous fiscal year; 
(3) the amount and percentage of change in assessed value over 
the pi'evious fiscal year; 
(4) an indication of the reason for such change in assessment, 
such as, but not limited to, improvements to the property, zoning 
change, changing market values; 
(5) statement of appeal procedures pursuant to section 426(i) ; 
(6) the citation to the regulations or orders under which the 
property was assessed; 
(7) the location of the assessment roll, studies, and notes 
referred to in sections 424 and 426(g) and the houi's during which 
the information is available; 
(8) theavailability of a listing of the assessed value of property 
referred to in section 424(c) ; and 
(9) an explanation of all special benefits, incentives, limitations, 
or credits which relate to real property taxes as a result of this or 
any other Act. 
SEC. 426. (a) There is established a Board of Equalization and . B°ard o
f Equal-. 
T» 
• 
!• 
1 
T^' 
• j_ 
/I 
• 
(• 
• 
1 • 
• 1 
/• 
1 
1 
ization and Re-
Jieview tor the District (heremarter m this title referred to as the view for the DIS-
"Board"') which shall be composed of fifteen membei-s, a majoiity of '"Elt°abiish^'^t^ 
whom shall be residents of the District, appointed by the Cominis- membersMp!"^" ' 
sioner, Avith the advice and consent of th.e Council. The Council may 
°-^- ^°'^^ '^^" 
authorize a larger size if the caseload so requires. Membei-s of the 
Board shall be persons having knowledge of the valuation of property, 
real estate transactions, building costs, accounting, finance, or sta-
tistics. The Commissioner shall name one member as Chairman. None 
chairman. 
of the membei's may be officers of the District of Columbia govern-
ment. Each member shall serve for a term of five yeare, except of the 
Term. 
members first appointed under this section, the Commissioner shall 
designate equal numbers for terms of one, two, three, four, and five 
years. The terms of the members first appointed under this section 
shall begin on January 1, 1975. Any person appointed to fill a vacancy 
shall be appointed to serve for the remainder of the term during which 
the vacancy arose. Each member shall receive compensation at a rate 
compensation. 
to be determined by the Council unless otherwise prohibited by law, 
Assessment re-
visions. 
1056 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
but not to exceed one two-thousandth of the annual salary of the 
highest step of grade 15 of the General Schedule in section 5332 of title 
noL^^^ ^222 
5 of the United States Code for each hour such member is engaged in 
the actual performance of duties vested in the Board. 
(b) The Commissioner shall provide such other support as is needed 
for the efficient operation of the Board. 
Meetings. 
^^^ 'pj^^ Board shall convene as business necessitates from the first 
Monday in January until the Commissioner shall be presented with 
the assessment roll for the fiscal year as provided in subsection (g). 
The Board shall also convene as business necessitates for a period of 
thirty days following any special assessment which shall be gener-
ally applicable to a class of real property, and as business in the Board 
otherwise makes necessary. 
(d) A majority of the Board shall constitute a quorum for trans-
acting business, except the Board may provide for the establishment 
of three member panels for hearing and deciding individual appeals. 
The Board shall adopt and publish necessary rules, and all applicable 
provisions of the District of Columbia Administrative Procedures 
Act (D.C. Code, sees. 1-1501—1-1510) shall apply to the rules and 
procedure of the Board. 
^pp^^^- 
(e) On or before April 15 of each year any taxpayer may appeal 
the amount of his assessment for the forthcoming fiscal year. 
(f) Pursuant to applicable provisions of law, regulations adopted 
by the Council, or orders of the Commissioner, the Board shall attempt 
to assure that all real property is assessed at the estimated market 
value. Based on the record of complaints or of other information 
available to or solicited by the Board, the Board shall raise or lower 
the estimated market value of any real property which it finds to be 
more than 5 per centum above or below the estimated market value 
contained in the preliminary assessment roll prepared by the Commis-
sioner according to section 423 and shall revise the assessment roll 
accordingly. 
(g) On or before June 1 the Board shall present the revised assess-
ment roll for the forthcoming fiscal year to the Commissioner. The 
Commissioner shall make such further revisions to the assessment roll 
as are required under other applicable provisions of law, and shall 
approve such assessment roll not later than June 30. Except as other-
wise provided by law, the approved assessment roll shall constitute 
the basis of assessment for the forthcoming fiscal year and until 
another assessment roll is made according to law. 
(h) Neither the Board nor any court shall order the increase of the 
assessed value of any parcel of real property above its estimated market 
value, nor the decrease of the assessed value of any parcel of real prop-
erty below its estimated market value solely on the basis of average 
ratio studies comparing sales and assessments, unless such studies are 
the primary basis for the assessment, or reassessment of the concerned 
property. 
(i) Any person aggrieved by any assessment, equalization, or valua-
tion made, may, by October 15 of the calendar year in which such 
assessment, equalization, or valuation is made, appeal from such assess-
ment, equalization, or valuation in the same manner and to the same 
extent as provided in sections 3 and 14 of title I X of the Act of August 
17,1937 (D.C. Code, sees. 47-2404,47-24143), if such person shall have 
first made his complaint to the Board respecting such assessment as 
herein provided, except that in any case where no notice in writing of 
such increase of valuation was given the taxpayer prior to March 15 
of the particular year, no such complaint shall be required for appeal. 
SEC. 427. Each assessor of the District, and each assistant assessor, 
in the discharge of any of his duties, or the Board, may administer 
D.C. 
Code 47 
2403, 
2413. 
D.C. 
Code 
47-
647. 
Witness fees. 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1057 
all necessary oaths or affirmations. The Commissioner or, in his absence, 
subpenas. 
his designated agent, and the Chairman of the Board, shall have 
power to summon the attendance of any person to be examined under 
oath touching such matters and things as the Commissioner or the 
Board may deem advisable in the discharge of their duties; and any 
member of the Metropolitan Police force of the District of Columbia 
may serve subpenas in his behalf. Such fees shall be allowed witnesses 
so examined, to be paid out of funds available to the Commissioner, 
as are allowed in civil actions before the United States District Court 
for the District of Columbia. Any person summoned and examined as 
aforesaid who shall knowingly make false oath or affirmation shall be 
guilty of perjury, and upon conviction thereof be punished according 
to the laws in force for the punishment of perjury. 
SEC. 428. Within one year after the date of enactment of this title the 
Superior Court of the District of Columbia shall establish a method ^ D.C! code 47 
which it deems appropriate by which class action cases regarding any 
matter relating to real and personal property taxes may be brought 
before the Superior Court. 
SEC. 429. Any person who shall refuse or knowingly neglect to per-
form any duty enjoined on him by law, or who shall consent to or " D.c/code 47-
connive at any evasion of the provision of the first section of the Act of ^'*^-
March 3, 1881 (D.C. Code, sec. 47-209), or section 13 of the Act of 
August 14, 1894 (D.C. Code, sec. 47-606), or any other provision of 
this title shall, for each offense, be removed from office and fined not 
more than $10,000, or imprisoned for no longer than one year, or both, 
in the discretion of the court. 
SUBPART C 
MODIFIED 
HOMEOWNER 
EXEMPTION 
TO PREVENT SHIFT 
OF 
T H E 
TAX 
BURDEN 
TO LOW^ AND MODERATE 
INCOME 
FAMILIES 
W H O 
RENT OR OWN SINGLE F A : M I L Y 
HOMES 
Class action 
cases. 
648. 
Violations, 
penalty. 
D.C. Code 47-
301. 
D.C. Code 47-
650. 
SEC. 430. (a) Tn order that the shift to equalized assessment at the 
same percentage of estimated market value for all properties not result 
in increases in proportionate tax burden for households of low or 
moderate income who own or rent property identified on the assess-
ment roll as row dwellings, detached dwellings, or semi-detached 
dwellings, the Council by regulation is authorized to provide that the 
amount of up to $3,000 of market value may be deducted from the 
estimated market value of «ome or all of such property. 
(b) Subsection (a) shall take effect on and after July 1, 1974. 
Effective date 
SUBPART D 
TAX INCENTI\T5S FOR REHABILITATION OF PROPERTY AND N E W 
CONSTRUCTION I N AREAS OF T H E CITY AND FOR THE PRESERVATION OF 
HISTORIC PROPERTY 
SEC 431. (a) The Council shall, within one year after the date of i,,"^^;'"^' "'^"" 
enactment of this title, after public hearing, adopt regulations provid- 
D.C. code 47-
ing tax incentives for the rehabilitation of existing structures and for ''Si. 
new construction, including rehabilitation or construction of commer-
cial property, located in areas of the District as designated by the 
Council. The Council shall also adopt regulations providing tax incen-
tives for the rehabilitation and maintenance of historic property. Such 
tax incentives may include, but are not limited to— 
(1) establishing different tax rates for land and for improve-
ments thereon; and 
(2) providing that any increase in assessed value of improve-
ments resulting from rehabilitation or new construction be 
ignored for tax purposes for up to five years from the year of such 
reassessment. 
1058 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
(b) To be eligible for incentive under this section, historic property 
must be property designated as an historic landmark and conform to 
the provisions of subpart E. 
D.C. Code 47-
652. 
D.C. Code 47-
653. 
D.C. Code 47-
654. 
D.C. Code 47-
655. 
Interest. 
SUBPART E 
TAX RELIEF FOR CERTAIN HISTORIC PROPERTIES 
SEC. 432. For certain officially designated historic property in the 
District, the Commissioner shall, in addition to assessing at full 
market value, assess land and improvement on the basis of current use 
and structures of the property, which latter assessment, if it is less 
than full market value, shall be the basis of tax liability to the District. 
SEC. 433. To be eligible for historic property tax relief, real property 
must be historic property designated by the Joint Committee on Land-
marks of the National Capital Planning Commission and the Com-
mission on Fine Arts, and, in addition, must be approved by the 
Commissioner under section 434. 
SEC. 434. The Council may provide that the owners of properties 
which have been designated historic landmarks by the Joint Com-
mittee on Landmarks of the National Capital Planning Commission 
and the Commission of Fine Arts may enter into agreements with the 
government of the District of Columbia for periods of at least twenty 
years which will assure the continued maintenance of historic prop-
erties in return for property tax relief. Such a provision shall, as a 
condition for tax relief, require reasonable assurance that such prop-
erty will be used and properly maintained and such other conditions 
as the Council finds to be necessary to encourage the preservation of 
historic property. The Council shall also provide for the recovery of 
back taxes, with interest, which would have been due and payable in 
the absence of the exemption, if the conditions for such exemption are 
not fulfilled. 
SUBPART F — T A X DEFERRAL 
SEC. 435. (a) An eligible taxpayer may defer each year any real 
property tax owed in excess of 110 per centum of his immediately 
preceding year's real property tax liability. To be eligible for such 
deferral the taxpayer must— 
(1) have owned for at least five years the residential real 
property for which deferral is claimed; 
(2) certify that the combined household adjusted gross income 
(for purposes of District income taxes) does not exceed $20,000 
in one year; 
(3) file a written request for deferral on a form prescribed 
by the Commissioner; 
(4) certify that such residential real property is the principal 
place of residence of the taxpayer; 
(5) certify that the zoning classification of such residential 
property has not changed in the immediately past fiscal year; 
(6) certify that increases in the assessed valuation of such resi-
dential real property attributable to improvements which increase 
the intrinsic value of such residential real property are not 
included in the calculation of the increase in real property tax 
payable; and 
(7) certify that the assessment of such residential real property 
for the immediately previous fiscal year was not the result of an 
obvious arithmetical error. 
(b) Taxes deferred under this section shall bear interest compounded 
annually. The rate of interest which shall be applied in each year shall 
be the average Treasury bill rate for the preceding twelve months as 
certified by the Secretary of the Treasury to the Commissioner. 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1059 
Limitation. 
(c) Xo further deferrals of real property tax shall be granted a 
taxpayer when his deferred tax plus interest equals more than 10 per 
centum of the current assessed value of his property. 
(d) Taxes deferred under this section, together with all accumulated ^. Preferential 
interest, shall constitute a preferential lien upon the real property 
which shall be immediately payable by the seller, transferor, or con-
veyor whenever the real property is sold, refinanced, transferred, or 
conveyed in any manner, or whenever additional co-owners (other 
than spouse) are added to the real property, 
SKC. 436. (a) Any owner of residential real property whose com- 
^•'^- code 47-
bined household adjusted gross income is in excess of $20,000, and 
who meets the qualifications specified in clauses (1), (3), (4), (5), 
and (6) of subsection (a) of section 435, may defer the amount of 
real property tax attributable to an increase by more than 25 per 
centum in any one year over the assessment of the immediately 
previous fiscal year. For the purposes of this section and section 435, 
for the fiscal year 1975 the assessed value of all properties assessed 
at 55 per centum of estimated market value shall be the assessed 
value of the property divided by 0.55, 
(b) Taxes deferred under this section shall bear interest com- 
interest. 
pounded annually. Notwithstanding any other provision of law, the 
rate of intei-est which shall be applied in each year is the average 
Treasury bill rate for the preceding twelve months as certified by 
the Secretary of the Treasury to the Commissioner, 
(c) No further deferrals of real property tax shall be granted a 
Limitation. 
taxpayer when his deferred tax plus interest equals more than 10 
per centum of the current assessed value of his property, 
(d) Taxes deferred under- this section, together with all accumulated 
interest, shall constitute a i>referential lien upon the property which 
shall be immediately payable by the seller, transferor, or conveyor 
whenever the property is sold, refinanced, transferred, or conveyed in 
any manner, or whenever additional co-owners (other than spouse) 
are added to the property. 
(e) The deferral provided in this section shall terminate June 30, ^Termination 
1079 unless specifically extended by the Council. 
SUBPART G-—DISPOSAL OF TAX DELINQUENT PROPERTY TO ENCOURAGE 
HOMEOWNERSHIP 
Preferential 
lien. 
date. 
SEC. 437. Notwithstanding any other provision of law, whenever 
any real property in the District of Columbia has been, or shall here-
after be, offered for sale for nonpayment of taxes or assessments of 
any kind whatsoever, and shall have been bid off in the name of the 
District of Columbia, and two years or more have elapsed since such 
property was bid off as aforesaid, and the same has not been redeemed 
as provided by law, the Commissioner of the District may enforce 
the lien of the District for taxes or other assessments on such real 
property by ordering that a deed in fee simple to such property be 
issued by the Commissioner of the District of Columbia to the Dis-
trict of Columbia, and up to the time of the issuance of the deed such 
property may be redeemed by the owner or other person having an 
interest therein by the payment of all taxes or assessments due the 
District of Columbia upon said property, and all legal penalties, 
interest and costs thereon, together with such other expenses and costs, 
including costs of publication, as may have been incurred by the 
District. 
SEC. 438. The Council is hereby authorized to establish a program 
whereby title to properties acquired by tax sale pursuant to section 
D.C. Code 47-
657. 
D.C. Code 47-
658. 
1060 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
437 may, for whatever sum it deems appropriate, be transferred to 
persons meeting criteria which shall be established by the Council, 
who guarantee to pay taxes on and to live in the property for at least 
five years, and who give assurance of bringing such property into rea-
sonable compliance with the building code in the District. 
PART 3—REAL AND PERSONAL PROPERTY TAX EXEMPTIONS 
l^c^'cldfTy^-' 
SEC. 441. The first section of the Act of December 24, 1942 (D.C. 
801a.' 
Code, sec. 47-801 (a)) is amended, on and after July 1,1974, by adding 
at the end thereof the following: 
"(s) Buildings owned by and actually occupied and used for legiti-
mate 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." 
ro'ert°^ ^ubUcl- 
^^^- ^^^' "^^^ CommissioucT shall publish, by class and by individual 
tion. 
' 
property, a listing of all real property exempt from the real property 
D.C. Code 47- " tax in the District. Such listing shall include the address, lot, and 
square, the name of the owner, the assessed value of the land and 
improvements of such property, and the amount of the tax exemption 
in the previous fiscal year. 
PART 4—PROPERTY TAX CREDIT FOR DISTRICT or COLUMBIA RESIDENTS 
Effective date. 
D.C. Code 47-
1567. 
1567g 
SEC. 451. Effective January 1,1975, title VI of the District of Colum-
bia Income and Franchise Act of 1947 is amended by adding at the 
end thereof the following new section: 
D^C. Code 47- 
"SEC. 7. CREDIT F
O
R PROPERTY TAXES ACCRUED AND PAYABLE BY DIS-
TRICT OF COLUMBIA RESIDENTS.— (a)(1) For purposes of providing 
relief to certain District of Columbia residents who own or rent their 
principal place of abode and who reside in same, a credit shall be 
allowed to the eligible claimant equal to the amount by which all or a 
portion of real property taxes the taxpayer pays, or rent paid con-
stituting property taxes, on his principal place of residence for the 
taxable year, exceeds a percentage (determined under subsection 
(a)(2)) of his household gross income for that year. 
"(2) The percentage required under paragraph (1) of this subsec-
tion to be determined under this subsection for taxpayers shall be the 
percentage specified in the following table: 
The percentage of property tax paid on the first 
"If household gross 
$400 of property tax, or rent constituting prop-
income is : 
erty tax, which shall constitute credit is: 
Under $3,000 
80 per centum of tax in excess of 2 per centum 
of income. 
$3,000 to $4,999 
70 per centum of tax in excess of 3 per centum 
of income. 
$5,000 to $6,999 
60 per centum of tax in excess of 4 per centum 
of income. 
"(b) DEFINITIONS.—For purposes of this section: 
"(1) (A) The term 'household gross income' means gains, profits, 
and income derived from salaries, wages, or compensation for per-
sonal services of whatever kind and in whatever form paid, including 
salaries, wages, and compensation paid by the United States to its 
officers and employees, or income derived from any trade or business 
or sales or dealings in property, whether real or personal, including 
capital assets as defined in this article growing out of the ownership 
or sale of or interest in such property; income from rent, royalties, 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1061 
interest, dividends, securities, or transactions of any trade or business 
carried on for gain or profit, or gains or profits and income derived 
from any source whatever, including but not limited to alimony, and 
separate maintenance payments (including amounts received under 
separate maintenance agreements), strike benefits, cash public assist-
ance and relief (not including relief or credit granted under this sec-
tion), sick pay, workmen's compensation, proceeds of life insurance 
policies, the gross amount of any pension or annuity (including rail-
road retirement benefits, veterans' disability pensions, or payment 
received under the Federal Social Security Act), State or District of 
'^^ ^^*^ ^^°^-
Columbia unemployment compensation laws, and nontaxable interest 
received from the United States, a State or any agency or instrumen-
tality thereof. The word 'income' does not include gifts from nongov-
ernmental sources, food stamps, or food or other relief in kind supplied 
by a governmental agency. 
"(B) In determining household gross income the exclusions from 
gross income as provided by subsection (b) of section 2 of title I I I 
of this article shall not apply. 
DC. code 47-
"(2) The term 'household income' shall have the same meaning as ^5S7a. 
the words 'adjusted gross income' are defined in subsection (c) of 
section 2 of title I I I of this article. For purposes of determining 
adjusted gross income within the meaning of this section, gross income 
shall mean household income as defined in this section. 
"(3) The term 'home' means the claimant's dwelling house, whether 
owned or rented by the claimant, and so much of the land surrounding 
it as is reasonably necessary for use of the dwelling as a home, and 
may include a multiunit building or a multipurpose building and a 
part of the land upon which it is located. 
" (4) The term 'claimant' means a person who has filed a claim under 
this section, was an owner of record of a home in the District, or a 
lessee, tenant at will or tenant at sufferance paying rent on a home in 
t\ie District, during the entire calendar year preceding the year in 
which he files a claim for relief under this section. Only one claimant 
per home and per household per year shall be entitled to relief under 
this section. 
"(5) (A) The term 'rent constituting property taxes accrued' means 
15 per centum of the rent actuallv paid by a claimant in cash or its 
equivalent in the calendar year 1975 or any subsequent calendar year 
solely for the right to occupy his District home in such calendar year, 
and which rent constitutes the basis in the succeeding calendar year 
for the claim for relief made by the claimant under this section, 
exclusive of amounts which are paid as rent or other consideration for 
the providing by the landlord of furniture or furnishings of any 
kind, and exclusive of amounts included in the rent for utilities. When-
ever the amount of rent includes charges for the providing by the 
landlord of furniture or furnishings or charges for utilities, jind the 
charges therefor are not separately stated, then there shall be deducted 
from the rent as the charge for such furniture or furnishings 20 per 
centum of the rent, and for utilities 10 per centum of the rent, and 
the balance shall be deemed to be the amount paid by the claimant 
solely for the right to occupy his District home for the purposes of 
the credit allowed imder this section. 
"(c) In the event that any installment of rent for a calendar year 
for which a claim is filed is paid prior to the beginning of or subse-
quent to the end of such calendar year, it shall be included as rent 
for the year for which the claim was made and for no other year, 
1062 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
and shall not be included as rent for purposes of this section for the 
year in which the installment was paid. 
"(d) If the Commissioner determines that the rent paid was not 
the result of an agreement entered into at arm's length between the 
tenant and his landlord, the Commissioner may adjust the rent to 
a reasonable amount for the purposes of this section. 
"(e) (1) Beginning with the calendar year 1975 and for each suc-
ceeding calendar year, if a claimant owns and occupies his home in 
the District on July 1 of any such year, 'property taxes accrued' means 
property taxes (exclusive of special assessments, interest on a delin-
quency in payment of tax, and any penalties and service charges) 
assessed and paid to date against such home commencing January 1, 
1975, and for succeeding years. If a home is an integral part of a 
larger unit such as a multipurpose building or a multidwelling build-
ing, property taxes accrued shall be that percentage of the total prop-
erty taxes accrued as the value of the home bears to the total value 
of the property. 
"(2) When a claimant rents two or more different homes in the 
District in the same calendar year, rent paid by the claimant during 
that year shall be determined by dividing the rent paid pursuant to 
the last rental agreement in force during that calendar year by the 
number of months during that calendar year for which this rent was 
paid and multiplying the result by twelve. 
'^'^™^" 
"(f) The right to file under this section shall be personal to the 
claimant, but such right may be exercised by his legal guardian or 
attorney-in-fact. The right to file a claim shall not survive the death 
of a claimant. If a claimant dies after having filed a claim, any amount 
refunded as a result thereof shall be disbursed to his estate: Provided, 
That if no executor or administrator qualifies therein within two years 
of the filing of the claim, or no petition for distribution of a small 
estate is filed pursuant to the first section of the Act of September 14, 
1965 (D.C. Code, sees. 20-2101 and 20-2102), the claim shall not be 
allowed. 
" (g) Subject to the limitations provided in this section, commencing 
with the taxable year beginning after December 31, 1974, and for 
succeeding taxable years, the claimant may claim as a credit against 
the District income taxes otherwise due on his income, property taxes 
accrued or rent constituting property taxes accrued for that year. If 
the allowable amount of such claim exceeds the income taxes otherwise 
due from the claimant, or other tax liabilities of the claimant to the 
District, or if there are no District income taxes due from the claimant, 
the amount of the claim not used as an offset against income taxes 
or other tax liabilities of the claimant to the District shall be paid or 
credited to the claimant. No interest shall be allowed on any payment 
made to a claimant pursuant to this section. 
"(h) No claim with respect to property taxes accrued or with 
respect to rent constituting property taxes accrued shall be allowed 
unless a District of Columbia individual income tax refurn or (if the 
claimant is not required to file such return) a claim for credit under 
this section is filed with the District on the forms and in such manner 
and with such information as the Commissioner may prescribe. Any 
claim for credit shall be filed on or before the time prescribed for the 
siJT^ ^''''^" 
filing 
of a return of individual income under this article. The Com-
missioner may grant a reasonable extension of time, not to exceed 
six months, for the filing of a return or claim for credit under this 
section whenever in his judgment good cause exists therefor. 
Income av-
eraging, reguUi-
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1063 
"(i) The amount of any claim otherwise payable under this section 
may be applied by the District against any outstanding tax liability of 
the claimant to the District. 
"(j)(l) In determining eligibility for the credit allowable under 
Eligibility. 
this section, and for the purpose of determining outstanding tax lia-
bility (if any) of the claimant to the District household income for 
which the claim is filed and the claimant's outstanding tax liability 
(if any) shall be determined on the basis of the combined household 
income of all members present in the household, except there shall be 
excluded from the computation of gross household income the first 
$1,000 earned by a dependent. 
" (2) In the case of husband and wife, who during the entire calendar 
year for which a claim is filed under this section, maintain separate 
homes, for the purpose of determining household income and the 
claimant's outstanding tax liability (if any), such husband and wife 
shall be deemed to have been unmarried during the calendar year for 
which the claim is made. 
"(k) No credit shall be allowed under this title for any year during 
which the person claiming the credit was a dependent, under any State, 
Federal, or District law levying a tax on income, unless during that 
year such person is or becomes sixty-five years of age or older. 
"(1) In the case of persons whose incomes vary substantially from 
year to year, the District of Columbia Council shall adopt regulations tio°ns'. 
concerning income averaging for purposes of calculating benefits. 
" (m) Each ow^ner of a rental unit or his authorized agent shall, when 
requested in writing, furnish to the tenant making such written request 
a statement indicating the amount of rent paid by the tenant during 
the calendar year solely for the right of occupancy of the leased prem-
ises. Requests shall be made under this paragraph only by those per-
sons entitled to file a claim under this section or who at the time of the 
making of the request deem themselves entitled to file a claim for 
credit under this section. 
"(n) (1) If, on an audit of any claim filed under this section, the 
Commissioner finds the amount to have been incorrectly computed, 
he shall determine the correct amount and notify the claimant in 
accordance with the procedures set forth in section 5 of title X I I of 
this article. 
^ 
issed" ^""^^ "'' 
"(2) If it is determined that a claim was filed with fraudulent 
intent, it shall be disallowed in full. If the claim has been paid or a 
credit has been allowed against income taxes otherwise payable, the 
credit shall be canceled and the amount paid shall be assessed against 
the claimant and recovered in the same manner as provided for the 
collection of taxes under section 1601 of title XVI of the Act of May 
18,1954 (D.C. Code, sec. 47-312). 
"(o) Xo claim for relief under this section shall be allowed to any 
person who was not living in a home which was subject to District 
of Columbia real property taxation during the calendar year for which 
the claim is filed. 
"(p) Xotwithstanding any other provision of law to the contrary, 
any person aggrieved by the denial in whole or in part of a claim for 
the credit authorized by this section, or an assessment of tax made 
pursuant to paragraph (1) of this section, may appeal the denial 
within six months after notice of the denial of the claim or Avithin six 
months after notice of assessment, to the Board which shall consider 
such appeal as a contested case under section 10 of the District of 
Columbia Administrative Procedure Act (D.C. Code, sec. 1-1509). In 
1064 
PUBLIC LAW 93-407-SEPT. 3, 1974 
[88 STAT. 
the case of an assessment of tax, the mailing to the claimant of a state-
ment of taxes due shall be considered notice of assessment with respect 
to such taxes. 
"(q) The Commissioner is authorized to provide a table which will 
approximate, as closely as feasible, the amount of relief allowable 
under this section. 
" (r) If it is determined by the District that a claimant received title 
to his home in the District or became legally obligated to pay rent for 
his home in the District primarily for the purpose of receiving benefits 
under the provisions of this section, his claim shall be disallowed. 
"(s) The District of Columbia Council is empowered to make such 
changes in the amount of annual relief provided under section 7(a) of 
this title as it may deem proper.". 
PART a—DisTRicx or COLUMBIA PROPERTY TAX RATE. 
D.C 
632 note 
Code 47- 
gj.Q ^Qi Notwithstanding any other provision of law the property 
tax rate for the District of Columbia for fiscal year 1975 shall be set by 
the Council at such an amount to yield at least $146 million in fiscal 
year 1975; except that such amount may be reduced by any amount 
raised by the Council pursuant to delegation of authority contained in 
section 471 of this Act, or by any revenue obtained pursuant to any 
other provision of law, or by any amount raised by reprogramming or 
reallocation of the fiscal year 1975 budget. 
PART 6—DELEGATION OF GENEILVL TAXING AUTHORITY; AMENDMENTS 
T
O DISTRICT SALES TAX ACT AND MISCELLANEOUS 
SEC. 471. In order to provide for additional revenue to meet addi-
tional expenditures resulting from a compensation increase adopted for 
Ijei-sons paid under the District of Columbia Teachers' Salary Act of 
1955, policemen, and firemen, the Council, in accordance with section 
406 of Reorganization Plan Numbered 3 of 1967, is authorized to 
change the rate of the taxes imposed under— 
(1) the District of Columbia Income and Franchise Tax Act 
of 1947, 
(2) the District of Columbia Sales Tax Act, 
(3) the District of Columbia Use Tax Act, 
(4) the District of Columbia Cigarette Tax Act, 
(5) the District of Columbia Alcoholic Beverage Control Act, 
(6) the Act of April 23, 1924 (relating to motor vehicle fuel 
tax), 
(7) title V of the District of Columbia Revenue Act of 1937, 
and 
(8) any other Act of Congress imposing a tax solely in the 
District of Columbia. 
SEC. 472. Section 471 shall take effect on the date of enactment of 
this Act. 
SEC. 473. Section 114(a) (8) of the District of Columbia Sales Tax 
Act (D.C. Code, sec. 47-2601 (a) (8)) is amended to read as follows: 
"(8) The sale of or charges for admission to public events, except 
live performances of ballet, dance, or choral performances, concerts 
(instrumental and vocal), plays (with and without music), operas and 
readings and exhibitions of paintings, sculpture, photography, graphic 
and craft arts, but including movies, circuses, burlesque shows, sport-
ing events, and performances or exhibitions of any other type or 
D.C 
504. 
Ante 
Code 4 7 -
, p. 1042. 
5 u s e app 
D.C 
Code 
1551 note. 
D.C 
Code 
2601 note. 
D.C. 
2701. 
D.C. 
Code 
Code 
2801 note. 
D.C. 
101. 
D.C. 
1901. 
D.C. 
1601. 
Effec 
D.C. 
Code 
Code 
Code 
tive d 
Code 
504 note. 
4 7-
4 7 -
4 7-
4 7 -
2 5 -
4 7-
4 7 -
ate. 
4 7 -
301. 
88 STAT. ] 
PUBLIC LAW 93-407-SEPT. 3, 1974 
1065 
nature: Provided^ That any casual or isolated sale of or charge for 
admission made by a semipublic institution not regularly engaged in 
asking such sales or charges shall not be considered a retail sale or 
sale at retaiL" 
SEC. 474. The following Acts or parts of Acts are repealed effective 
Repeals. 
June 30,1975: 
(a) Title XV of the District of Columbia Public Works Act 
of 1954 (D.C. Code, sec. 47-501a.). 
(b) The fourth and fifth paragraphs under the heading "Gen-
eral Expenses" of the Act of March 3, 1881 (D.C. Code, sec. 
4 7 - 6 0 1 ) . 
D.C. Code 47-
(c) The fifth paragraph under the paragraph headed "Militia" 
of the Act of July 7, 1898 "(D.C. Code, sec. 47-602). 
(d) Section 11 of the Act of June 25, 1938 (D.C. Code, sec. 
47-603). 
(e) The first paragraph of section 5 (D.C. Code, sec. 47-713), 
and the second unnumbered paragraph of section 6 (D.C. Code, 
sec. 47-605), of the Act of July 1,1902. 
(f) The first section, and sections 2, 3, 4, 6, 7, and 8 of the Act 
of August 14, 1894 (D.C. Code, sees. 47-604, 701, 702, 704, 707). 
(g) The first five sentences, and the last two sentences, of 
section 5(a) of the Act of August 17, 1937 (D.C. Code, sees. 
47-708—47-709). 
(h) Section 5 of the Act of March 3, 1883 (D.C. Code, sec. 
47-703). 
SEC. 475. Except as specifically provided in this title, nothing in 
this title, or any amendments made by this Act, shall be construed 
so as to affect the authority vested in the Commissioner of the District 
of Columbia or the authority vested in the District of Columbia 
Council by Reorganization Plan Numbered 3 of 1967. The performance 
of any function vested by this title in the Commissioner of the District 
of Columbia or in any office or agency under his jurisdiction and 
control, or in the District of Columbia Council, may be delegated by 
the Commissioner or by the Council, as the case may be, in accordance 
with the provisions of such plan. 
SEC. 476. (a) The repeal or amendment by this title of any pro- 
savings provi 
vision of law'shall not affect any act done or any right accrued or 
accruing under such provision of law before the effective date of this 621 note 
title or any suit or proceeding had or commenced before the effective 
date of this title, but all such rights and liabilities under such law shall 
continue, and may be enforced in the same manner and to the same 
extent, as if such repeal or amendment had not been made. 
(b) All offenses committed, and all penalties incurred, prior to the 
effective date of this title, under any provision of law hereby repealed 
or amended, may be prosecuted and punished in the same manner and 
with the same effect as if this title had not been enacted. 
SEC. 477. Except as specifically provided in this Act, or in other 
^^^""^^''""V. 
provisions of law applicable to the District of Columbia, the Council 
may by regulation establish penalties for violations of any provision 
of this title, including any regulation issued pursuant to this title. 
Such penalties may not exceed imprisonment for longer than one year. 
Penalties. 
or a fine not to exceed $10,000, or both, for each offense. 
SEC. 478. Except as specifically provided in this title, the provisions 
^'^^^'^^'^^ "^^'^ 
of this title shall take effect on the date of enactment of this title, 
except that Part 1 and subparts A through G of Part 2 shall apply 
beginning with the fiscal year beginning July 1, 1975. 
D.C. Code 
705, 706. 
D.C. Code 
2405. 
D.C. Code 
621 note. 
5 u s e app 
4 7 -
4 7-
4 7 -
sion. 
D.C. Code 47-
D.C. Code 47-
661. 
D.C. Code 47-
621 note. 
1066 
PUBLIC LAW 93-408-SEPT. 3, 1974 
[88 STAT. 
TITLE V—POWERS OF THE COUNCIL 
D.C. Code 47-
621 note. 
D.C. Code 1-
121 note. 
SEC. 501. Notwithstanding any other provision of law, or any rule 
of law, nothing in this Act shall be construed as limiting the authority 
of the Council of the District Columbia to enact any act, resolution, 
or regulation, after January 2, 1975, pursuant to the District of 
Columbia Self-Govemment and Governmental Reorganization Act 
with respect to any matter covered by this Act. 
Approved September 3, 1974. 
Public Law 93-408 
Septembers, 1974 
A N A C T 
^^'^^^^^ 
To amend the Youth Conservation Corps Act of 1972 (Public Law 92-597, 86 
Stat. 1319) to expand and malte permanent the Youth Conservation Corps, 
and for other purposes. 
Be it enacted ty the Senate and House of Representatives 
of the 
vation corp"^A^t 
United States of America in Congress assembled^ That the Act of 
o
f 1970, amend- 
August 13, 1970 (84 Stat. 794) is amended to read as follows: 
ment. 
42 u s e prec. 
2711 note. 
"pOLICY AND PURPOSE 
16 u s e 1701. 
"SECTION 1. The Congress finds that the Youth Conservation Corps 
has demonstrated a high degree of success as a pilot program wherein 
American youth, representing all segments of society, have benefited 
by gainful employment in the healthful outdoor atmosphere of the 
national park system, the national forest system, other public land 
and water areas of the United States and by their employment have 
developed, enhanced, and maintained the natural resources of the 
United States, and whereas in so doing the youth have gained an 
understanding and appreciation of the Nation's environment and 
heritage equal to one full academic year of study, it is accordingly 
the purpose of this Act to expand and make permanent the Youth 
Conservation Corps and thereby further the development and main-
tenance of the natural resources by America's youth, and in so doing 
to prepare them for the ultimate responsibility of maintaining and 
managing these resources for the American people. 
•'YOUTH CONSERVATION CORPS 
16 u s e 1702. 
Participants. 
"SEC. 2. (a) To carry out the purposes of this Act, ther-e is established 
in the Department of the Interior and the Department of Agriculture 
a Youth Conservation Corps (hereinafter referred to as the 'Corps'). 
The Corps shall consist of young men and women who ai-e permanent 
residents of the United States, its territories, possessions, trust terri-
tories, or Commonwealth of Puerto Rico who have attained age fifteen 
but have not attained age nineteen, and whom the Secretary of the 
Interior or the Secretary of Agriculture may employ without regard 
to the civil service or classification laws, rules, or regulations, for the 
purpose of developing, preserving, or maintaining the lands and 
waters of the United States. 
tuni't"''ind^em-' 
" C'^) "^^^ Corps shall bc open to youth from all parts of the country 
pioyment, term. 
of both scxcs aud youth of all social, economic, and racial classifica-
tions with all Corps members receiving compensation consistent with 
work accomplished, and with no person being employed as a member 
of the Corps for a term in excess of ninety days during any single year.