District Of Columbia 2023-2024 Regular Session

District Of Columbia Council Bill B25-0447

Introduced
9/18/23  
Enrolled
9/26/23  
Introduced
9/18/23  
Passed
10/11/23  
Enrolled
9/26/23  

Caption

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

Impact

The enactment of B25-0447 would represent a significant adjustment to the tax obligations for Grace Covenant Church, potentially providing a vital lifeline to maintain their operations without the burden of substantial tax liabilities accrued over several years. By forgiving these specific tax obligations, the bill will directly influence state laws regarding emergency tax relief measures, possibly setting a precedent for how similar cases are handled in future scenarios.

Summary

B25-0447, known as the Grace Covenant Church Equitable Real Property Tax Relief Emergency Act of 2023, aims to provide immediate property tax relief for real estate owned by Grace Covenant Church located on Lot 0800, Square 4138. The bill proposes to forgive all property taxes, along with any associated interest, penalties, and fees assessed from October 1, 2019, to September 30, 2022, as well as refund any payments made during that period. This act is positioned as an emergency measure to support the church's financial stability.

Sentiment

Overall sentiment surrounding the bill appears to be supportive within certain factions of the council, as it addresses immediate financial concerns for a local religious institution. However, it may also evoke discussions around fairness and equity in tax policies, especially considering that such relief is designated for a specific entity. Supporters frame the bill as a necessary action to support the mission of the church, while potential opponents may raise eyebrows at the selective nature of the relief.

Contention

Notable points of contention may arise regarding the implications of providing such focused tax relief. Critics might argue that this creates an inequitable situation where one entity receives preferential treatment over others who may also be struggling with tax liabilities. The bill could prompt broader discussions about tax equity and the responsibilities of religious institutions in contributing to local tax revenues. Additionally, its emergency nature raises questions about the appropriateness of expedited legislative action for specific interests.

Companion Bills

No companion bills found.

Previously Filed As

DC B25-0281

The Grace Covenant Church Equitable Real Property Tax Relief 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 B25-0337

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

DC B25-0071

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

DC B25-0482

Releasing Restrictive Covenants in Deeds Act of 2023

DC B25-0338

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

DC B25-0874

Relief for River East at Grandview Condominium Owners Congressional Review Emergency Act of 2024

DC B25-0120

River East at Grandview Condominium Property Tax Exemption Congressional Review Emergency Amendment Act of 2023

DC B25-0920

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

Similar Bills

No similar bills found.