2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4654. Beulah Baptist Church, Dix Street Corridor Senior Housing LP, et al. equitable tax relief

§ 47–4654. Beulah Baptist Church, Dix Street Corridor Senior Housing LP, et al. equitable tax relief.
(a) Beulah Baptist Church of Deanwood Heights is the owner of real property known as Lots 23, 811, 813, and 814 in Square 5253 and Lots 5, 7, 9, and 39 in Square 5263. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b).
(b) Beulah Community Improvement Association is the owner of real property known as Lot 822 in Square 5262 and Lot 33 in Square 5264. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b).
(c) Dix Street Corridor Senior Housing LP is the owner of real property known as Lots 30, 45 and 54 in Square 5266. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b).
(d) The real property known as Lot 44 in Square 5228 and Lots 3 and 4 in Square 5229 and Lots 23, 811, 813, and 814 in Square 5253 and Lots 14 and 822 in Square 5262 and Lots 5, 6, 7, 9, 10, 39, and Lot 40 in Square 5263 and Lots 31, 33, 34 and 807 in Square 5264 and Lots 28, 29, 30, 45, and 54 in Square 5266 shall be exempt from real property taxes imposed by Chapter 8 of this title effective October 1, 2006, through September 30, 2020, and any real property taxes, interest, penalties, fees, or other related charges assessed, as of [April 27, 2013], against this real property with respect to this period are forgiven and any payment already made shall be refunded.
(Sept. 14, 2011, D.C. Law 19-21, § 7072(b), 58 DCR 6226; Dec. 24, 2013, D.C. Law 20-61, § 7062, 60 DCR 12472.)
Effect of Amendments
The 2013 amendment by D.C. Law 20-61 substituted “September 30, 2020, and any real property taxes, interest, penalties, fees, or other related charges assessed, as of the effective date of the Beulah Baptist Church Real Property Equitable Tax Relief Temporary Act of 2013, effective April 27, 2013 (D.C. Law 19-27 [19-297]; 60 DCR 2629), against this real property with respect to this period are forgiven and any payment already made shall be refunded” for “September 30, 2010” in (d).
Emergency Legislation
For temporary amendment of (d), see § 2 of the Beulah Baptist Church Real Property Equitable Tax Relief Baptist Church Real Property Equitable Tax Relief Emergency Act of 2012 (D.C. Act 19-621, January 22, 2013, 60 DCR 1336).
For temporary (90 days) amendment of this section, see § 2 of the Beulah Baptist Church Real Property Equitable Tax Relief Congressional Review Emergency Act of 2013 (D.C. Act 20-56, April 23, 2013, 60 DCR 6392, 20 DCSTAT 1405).
For temporary (90 days) amendment of this section, see § 7062 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 7062 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Temporary Legislation
Section 2 of D.C. Law 19-297 substituted “September 30, 2020, and any real property taxes, interest, penalties, fees, or other related charges assessed, as of the effective date of the Beulah Baptist Church Real Property Equitable Tax Relief Temporary Act of 2013, passed on 2nd reading on January 8, 2013 (Enrolled version of Bill 19-1099), against this real property with respect to this period are forgiven and any payment already made shall be refunded” for “September 30, 2010” in (d).
Section 4(b) of D.C. Law 19-297 provided that the act shall expire after 225 days of its having taken effect.
Short Title
Short title: Section 7061 of D.C. Law 19-21 provided that subtitle H of title VII of the act may be cited as “Beulah Baptist Church Tax Relief Act of 2011”.
Section 7061 of D.C. Law 20-61 provided that Subtitle F of Title VII of the act may be cited as the “Beulah Baptist Church Real Property Equitable Tax Relief Act of 2013”.
Editor's Notes
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.