1
1
2
_________________________________ 3
Councilmember Kenyan R. McDuffie 4
5
6
7
8
9
A BILL 10
_____________________ 11
12
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 13
______________________________________________________ 14
15
To amend Section 1005 of Title 47 of the District of Columbia Official code to provide 16
the buildings and grounds belonging to and used by an institution, organization, or 17
other entity exempt from real property taxation under Section 1002 shall not be 18
assessed and taxed where the building or grounds are used for solar energy 19
generation, energy storage, and energy management activities. 20
21
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, 22
23
That this act may be cited as the “Nonprofit Solar Tax Exemption Amendment Act of 24
2024”. 25
26
Sec. 2. Section 1005 of Title 47 of the District of Columbia Official Code is 27
amended by adding a new subsection to read as follows: 28
“(e) This section shall not apply to buildings or grounds used for solar energy 29
generation, energy storage, energy management activities that comply with Energy Star 30
guidelines, or electric vehicle charging.”. 31
Sec. 3. Fiscal impact statement . 32
The Council adopts the fiscal impact statement in the committee report as the 33
fiscal impact statement required by section 4a of the General Legislative Procedures Act 34
of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1- 301.47a). 35
Sec. 4. Effective Date. 36 2
This act shall take effect following approval by the Mayor (or in the event of veto 37
by the Mayor, action by the Council to override the veto), a 30-day period of 38
congressional review as provided in section 602(c)(1) of the District of Columbia Home 39
Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-40
206.02(c)(1)), and publication in the District of Columbia Register. 41