July 14, 2023
Council of the District of Columbia
John A. Wilson Building
Dear Colleagues,
Today I am introducing the Glasker Homestead Tax Abatement Amendment Act of 2023. This
legislation would forgive unpaid real property taxes and assessments on a distressed property
located at 4404 New Hampshire Avenue, NW, in Ward 4.
For many years, Ms. Bertha Glasker lived with her adult sons in a rowhouse at 4404 New
Hampshire Avenue (the “Glasker Homestead”), which has been in the family since 1973. Bertha
Glasker and her children jointly owned the Glasker Homestead free of any mortgage, and in recent
years the property received tax relief for homes owned by seniors and people with disabilities.
In 2019, Bertha Glasker died at the age of 86. Following her death, her sons Andrew and Bryan
Glasker continued to live in the home. Their sole source of income is social security disability
benefits (SSDI).
Following Ms. Glasker’s death, the Office of Tax and Revenue denied an application to continue
the senior and disabled property tax relief, although Andrew and Bryan Glasker disagreed with
this decision. Without this relief, the tax bill doubled and the Glaskers fell behind on their taxes in
2019. In 2022 they re-applied for the senior and disabled property tax credit using the same
documentation as before, but this time their application was approved—with prospective effect
only. The Glaskers continue to pay what they can, but their payments are still being applied to the
2019 tax bill and they have not yet begun to pay property taxes for 2020 through 2023. The District
has offered the Glasker Homestead at tax sale auctions, with no bidders.
But the Glaskers face a more pressing setback. On March 7, 2020, a two-alarm fire started at an
adjacent rowhouse and spread to the Glasker Homestead, causing severe damage. The Glasker
Homestead was not insured. With no place to go, Andrew and Bryan Glasker continued to live in
the damaged home for nearly three years.
On February 7, 2023, DC Fire and Emergency Medical Services responded to a report of a gas
leak in the 4400 block of New Hampshire Avenue, NW. Firefighters determined that gas was
leaking from the Glasker Homestead and, once inside, encountered large holes in the ceiling,
rotting floors, structural instability, and unsanitary conditions in the bathroom and eating areas.
Until the gas leak, the extent of the damage to the property had been unknown except to the
Glaskers.
The Department of Buildings declared the rowhouse uninhabitable, boarded it up, and imposed the
costs of the abatement as a special assessment on the Glasker Homestead. In its current condition,
the Glasker Homestead poses a structural danger to the adjacent rowhouses.
DOB also classified the Glasker Homestead as vacant and blighted property. This classification,
along with the automatic revocation of the homestead deduction and senior/disabled property tax
relief, has put the annual property taxes far beyond the Glaskers’ ability to pay.
Despite the extensive damage to the property in the 2020 fire, the tax-assessed value of the Glasker
Homestead building (excluding land) increased from $170,920 in 2020 to $215,930 in tax year
2024. The Glaskers did not appeal the assessed value of their property.
Since the gas leak my staff, the Red Cross, and District agencies have assisted the Glaskers with
their immediate needs. For a short time they stayed in a hotel room. At this date, the Glaskers are
staying at a low-barrier shelter for homeless men while awaiting a Rapid Rehousing placement
through the Department of Human Services. In addition, a caseworker with the Department of
Aging and Community Living has provided support and kindness through the traumatic loss of
housing.
Remarkably, even after the gas leak, the Glaskers have kept paying what they can toward the taxes
on their homestead. The Office of Tax and Revenue has cashed at least two more paper checks of
$58 each. OTR agreed to exclude the Glasker Homestead from the 2023 tax sale list.
The Glaskers do not want to sell the home, yet they can neither inhabit nor afford to repair it. This
legislation would forgive the unpaid taxes so that, in the event of a sale, the Glaskers would retain
the proceeds and have a source of money for their future living expenses. Otherwise, the District’s
treasury will consume the equity in a property owned by a Black family for decades—an
unconscionable result that would leave the Glaskers to face chronic homelessness and also prolong
the blight.
Under these extraordinary circumstances, I believe it is appropriate to legislatively forgive the
unpaid amounts of property taxes, including interest and late-payment penalties, and the
assessment imposed by DOB. At this time, the Glaskers owe approximately $55,000 to the District.
They will also be unable to pay the second-half property tax bill of $36,321 due September 30,
2023, whatever taxes will be imposed in 2024, future late-payment penalties, and interest on the
unpaid balance.
I ask your support.
In service,
Janeese Lewis George
Councilmember, Ward 4 1
_______________________________
Councilmember Janeese Lewis George
A BILL 1
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IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 7
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To amend Chapter 46 of Title 47 of the District of Columbia Official Code to temporarily 12
exempt the real property designated for tax purposes as Lot 41, Square 3247, located at 13
4404 New Hampshire Avenue, N.W., from property taxes and special assessments. 14
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 15
act may be cited as the “Glasker Homestead Tax Abatement Amendment Act of 2023”. 16
Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as 17
follows: 18
(a) The table of contents is amended by adding a new section designation to read as 19
follows: 20
“§ 47-1099.14. Glasker Homestead; Lot 41, Square 3247.”. 21
(b) A new section 47-1099.14 is added to read as follows: 22
Ҥ 47-1099.14. Glasker Homestead; Lot 41, Square 3247. 23
“(a)(1) The real property designated for tax purposes as Lot 41, Square 3247, located at 24
4404 New Hampshire Avenue, N.W., shall be exempt from the unpaid portion of all taxes, 25 2
interest, and penalties imposed pursuant to Chapter 8 of this title during tax years 2019 through 26
2024. 27
“(2) The Office of Tax and Revenue is authorized to extend the property tax 28
exemption provided in this subsection to tax year 2025, if as of the first day of such tax year an 29
interest in the property is owned by one or more probate estates pending distribution to the heirs 30
or devisees of their respective decedents. 31
“(3) Notwithstanding paragraphs (1) and (2) of this subsection, the aggregate 32
value of the exemption provided in this subsection shall not exceed $300,000. 33
“(b) The property described in this section shall be exempt from special assessments 34
imposed during tax year 2023 pursuant to An Act To provide for the abatement of nuisances in 35
the District of Columbia by the Commissioners of said District, and for other purposes, approved 36
April 14, 1906 (34 Stat. 114; D.C. Official Code § 42-3131.01 et seq.); except that the value of 37
the exemption provided in this subsection shall not exceed $10,000.”. 38
Sec. 3. Applicability. 39
This act shall apply upon the inclusion of its fiscal effect in an approved budget and 40
financial plan. 41
Sec. 4. Fiscal impact statement. 42
The Council adopts the fiscal impact statement in the committee report as the fiscal 43
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 44
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 45
Sec. 5. Effective date. 46
This act shall take effect following approval by the Mayor (or in the event of veto by the 47
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 48 3
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 49
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 50
Columbia Register. 51