District Of Columbia 2023-2024 Regular Session

District Of Columbia Council Bill B25-0281

Introduced
4/28/23  
Refer
5/2/23  
Introduced
4/28/23  

Caption

The Grace Covenant Church Equitable Real Property Tax Relief Act of 2023

Impact

The enactment of B25-0281 will have regional implications for real property tax management and can set a precedent for future tax relief measures related to nonprofit religious organizations in D.C. It represents a targeted intervention into property tax law to address perceived inequities faced by this church when compared to other property owners. The council's decision to assess the fiscal impact statement through a specific committee report illustrates the financial considerations in play and the necessity for fiscal responsibility amid tax relief efforts.

Summary

B25-0281, titled 'The Grace Covenant Church Equitable Real Property Tax Relief Act of 2023', aims to provide specific real property tax relief for property owned by the Grace Covenant Church located on Lot 0800, Square 4138. This bill proposes the forgiveness of all real property taxes, interest, penalties, fees, and other charges assessed against the property for the tax years from October 1, 2019, to September 30, 2022. Furthermore, it mandates that any payments made during this period be refunded to the payer.

Contention

While the bill has the potential to alleviate the financial burden on the Grace Covenant Church, there may be opposing views about its fairness and long-term implications. Critics may argue that such measures could lead to disparities between different nonprofit entities or create a sense of entitlement without a broader examination of communal resources. There could also be debates regarding the appropriateness of tax forgiveness, particularly regarding the financial implications for local government revenues, depending on the scope and scale of similar future requests.

Companion Bills

No companion bills found.

Previously Filed As

DC B25-0447

Grace Covenant Church Equitable Real Property Tax Relief Emergency Act of 2023

DC PR25-0371

Grace Covenant Church Equitable Real Property Tax Relief Emergency Declaration Resolution of 2023

DC B25-0927

Washington Humane Society Real Property Tax Exemption and Equitable Tax Relief Act of 2024

DC B25-0071

Children’s National Hospital Research and Innovation Campus Equitable Tax Relief Amendment Act of 2023

DC B25-0338

Children’s National Hospital Research and Innovation Campus Equitable Tax Relief Temporary Amendment Act of 2023

DC B25-0482

Releasing Restrictive Covenants in Deeds Act of 2023

DC B25-0337

Children’s National Hospital Research and Innovation Campus Equitable Tax Relief Emergency Amendment Act of 2023

DC B25-0228

Rediscover Equitable Central Occupancy Vitality and Encourage Resilient Yield (RECOVERY) Amendment Act of 2023

DC B25-0920

Restoration of Covenanted Roads and Alleys by the District Government Act of 2024

DC B25-0186

Senior Citizen Real Property Tax Relief Amendment Act of 2023

Similar Bills

No similar bills found.