District Of Columbia 2023-2024 Regular Session

District Of Columbia Council Bill B25-0433 Compare Versions

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Old	New	Differences
1	1
2	2	July 14, 2023
3	3
4	4	Council of the District of Columbia
5	5	John A. Wilson Building
6	6	Dear Colleagues,
7	7	Today I am introducing the Glasker Homestead Tax Abatement Amendment Act of 2023. This
8	8	legislation would forgive unpaid real property taxes and assessments on a distressed property
9	9	located at 4404 New Hampshire Avenue, NW, in Ward 4.
10	10	For many years, Ms. Bertha Glasker lived with her adult sons in a rowhouse at 4404 New
11	11	Hampshire Avenue (the “Glasker Homestead”), which has been in the family since 1973. Bertha
12	12	Glasker and her children jointly owned the Glasker Homestead free of any mortgage, and in recent
13	13	years the property received tax relief for homes owned by seniors and people with disabilities.
14	14	In 2019, Bertha Glasker died at the age of 86. Following her death, her sons Andrew and Bryan
15	15	Glasker continued to live in the home. Their sole source of income is social security disability
16	16	benefits (SSDI).
17	17	Following Ms. Glasker’s death, the Office of Tax and Revenue denied an application to continue
18	18	the senior and disabled property tax relief, although Andrew and Bryan Glasker disagreed with
19	19	this decision. Without this relief, the tax bill doubled and the Glaskers fell behind on their taxes in
20	20	2019. In 2022 they re-applied for the senior and disabled property tax credit using the same
21	21	documentation as before, but this time their application was approved—with prospective effect
22	22	only. The Glaskers continue to pay what they can, but their payments are still being applied to the
23	23	2019 tax bill and they have not yet begun to pay property taxes for 2020 through 2023. The District
24	24	has offered the Glasker Homestead at tax sale auctions, with no bidders.
25	25	But the Glaskers face a more pressing setback. On March 7, 2020, a two-alarm fire started at an
26	26	adjacent rowhouse and spread to the Glasker Homestead, causing severe damage. The Glasker
27	27	Homestead was not insured. With no place to go, Andrew and Bryan Glasker continued to live in
28	28	the damaged home for nearly three years.
29	29	On February 7, 2023, DC Fire and Emergency Medical Services responded to a report of a gas
30	30	leak in the 4400 block of New Hampshire Avenue, NW. Firefighters determined that gas was
31	31	leaking from the Glasker Homestead and, once inside, encountered large holes in the ceiling,
32	32	rotting floors, structural instability, and unsanitary conditions in the bathroom and eating areas.
33	33	Until the gas leak, the extent of the damage to the property had been unknown except to the
34	34	Glaskers.
35	35
36	36	The Department of Buildings declared the rowhouse uninhabitable, boarded it up, and imposed the
37	37	costs of the abatement as a special assessment on the Glasker Homestead. In its current condition,
38	38	the Glasker Homestead poses a structural danger to the adjacent rowhouses.
39	39	DOB also classified the Glasker Homestead as vacant and blighted property. This classification,
40	40	along with the automatic revocation of the homestead deduction and senior/disabled property tax
41	41	relief, has put the annual property taxes far beyond the Glaskers’ ability to pay.
42	42	Despite the extensive damage to the property in the 2020 fire, the tax-assessed value of the Glasker
43	43	Homestead building (excluding land) increased from $170,920 in 2020 to $215,930 in tax year
44	44	2024. The Glaskers did not appeal the assessed value of their property.
45	45	Since the gas leak my staff, the Red Cross, and District agencies have assisted the Glaskers with
46	46	their immediate needs. For a short time they stayed in a hotel room. At this date, the Glaskers are
47	47	staying at a low-barrier shelter for homeless men while awaiting a Rapid Rehousing placement
48	48	through the Department of Human Services. In addition, a caseworker with the Department of
49	49	Aging and Community Living has provided support and kindness through the traumatic loss of
50	50	housing.
51	51	Remarkably, even after the gas leak, the Glaskers have kept paying what they can toward the taxes
52	52	on their homestead. The Office of Tax and Revenue has cashed at least two more paper checks of
53	53	$58 each. OTR agreed to exclude the Glasker Homestead from the 2023 tax sale list.
54	54	The Glaskers do not want to sell the home, yet they can neither inhabit nor afford to repair it. This
55	55	legislation would forgive the unpaid taxes so that, in the event of a sale, the Glaskers would retain
56	56	the proceeds and have a source of money for their future living expenses. Otherwise, the District’s
57	57	treasury will consume the equity in a property owned by a Black family for decades—an
58	58	unconscionable result that would leave the Glaskers to face chronic homelessness and also prolong
59	59	the blight.
60	60	Under these extraordinary circumstances, I believe it is appropriate to legislatively forgive the
61	61	unpaid amounts of property taxes, including interest and late-payment penalties, and the
62	62	assessment imposed by DOB. At this time, the Glaskers owe approximately $55,000 to the District.
63	63	They will also be unable to pay the second-half property tax bill of $36,321 due September 30,
64	64	2023, whatever taxes will be imposed in 2024, future late-payment penalties, and interest on the
65	65	unpaid balance.
66	66	I ask your support.
67	67	In service,
68	68
69	69	Janeese Lewis George
70	70	Councilmember, Ward 4 1
71	71
72	72
73	73	_______________________________
74	74	Councilmember Janeese Lewis George
75	75
76	76
77	77
78	78
79	79
80	80	A BILL 1
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82	82	3
83	83	_______ 4
84	84	5
85	85	6
86	86	IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 7
87	87	8
88	88	__________________ 9
89	89	10
90	90	11
91	91	To amend Chapter 46 of Title 47 of the District of Columbia Official Code to temporarily 12
92	92	exempt the real property designated for tax purposes as Lot 41, Square 3247, located at 13
93	93	4404 New Hampshire Avenue, N.W., from property taxes and special assessments. 14
94	94	BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 15
95	95	act may be cited as the “Glasker Homestead Tax Abatement Amendment Act of 2023”. 16
96	96	Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as 17
97	97	follows: 18
98	98	(a) The table of contents is amended by adding a new section designation to read as 19
99	99	follows: 20
100	100	“§ 47-1099.14. Glasker Homestead; Lot 41, Square 3247.”. 21
101	101	(b) A new section 47-1099.14 is added to read as follows: 22
102	102	“§ 47-1099.14. Glasker Homestead; Lot 41, Square 3247. 23
103	103	“(a)(1) The real property designated for tax purposes as Lot 41, Square 3247, located at 24
104	104	4404 New Hampshire Avenue, N.W., shall be exempt from the unpaid portion of all taxes, 25 2
105	105
106	106	interest, and penalties imposed pursuant to Chapter 8 of this title during tax years 2019 through 26
107	107	2024. 27
108	108	“(2) The Office of Tax and Revenue is authorized to extend the property tax 28
109	109	exemption provided in this subsection to tax year 2025, if as of the first day of such tax year an 29
110	110	interest in the property is owned by one or more probate estates pending distribution to the heirs 30
111	111	or devisees of their respective decedents. 31
112	112	“(3) Notwithstanding paragraphs (1) and (2) of this subsection, the aggregate 32
113	113	value of the exemption provided in this subsection shall not exceed $300,000. 33
114	114	“(b) The property described in this section shall be exempt from special assessments 34
115	115	imposed during tax year 2023 pursuant to An Act To provide for the abatement of nuisances in 35
116	116	the District of Columbia by the Commissioners of said District, and for other purposes, approved 36
117	117	April 14, 1906 (34 Stat. 114; D.C. Official Code § 42-3131.01 et seq.); except that the value of 37
118	118	the exemption provided in this subsection shall not exceed $10,000.”. 38
119	119	Sec. 3. Applicability. 39
120	120	This act shall apply upon the inclusion of its fiscal effect in an approved budget and 40
121	121	financial plan. 41
122	122	Sec. 4. Fiscal impact statement. 42
123	123	The Council adopts the fiscal impact statement in the committee report as the fiscal 43
124	124	impact statement required by section 4a of the General Legislative Procedures Act of 1975, 44
125	125	approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 45
126	126	Sec. 5. Effective date. 46
127	127	This act shall take effect following approval by the Mayor (or in the event of veto by the 47
128	128	Mayor, action by the Council to override the veto), a 30-day period of congressional review as 48 3
129	129
130	130	provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 49
131	131	24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 50
132	132	Columbia Register. 51