D.C. Law 21-30. Naval Lodge Building, Inc. Real Property Tax Relief Act of 2015.

AN ACT

To amend Chapter 10 of Title 47 of the District of Columbia Official Code to provide real property tax relief for Lot 800 in Square 789, owned by the Naval Lodge Building, Inc.

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Naval Lodge Building, Inc. Real Property Tax Relief Act of 2015".

Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as follows:

(a) The table of contents is amended by adding a new section designation to read as follows:

47-1097. Naval Lodge Building, Inc.; Lot 800, Square 789.

(b) A new section 47-1097 is added to read as follows:

"Sec. 47-1097. Naval Lodge Building, Inc.; Lot 800, Square 789.

"(a) The real property located at 330 Pennsylvania Avenue, S.E., described as Lot 800, Square 789 ("Property") shall be exempt from real property taxation so long as the real property is owned by the Naval Lodge Building, Inc., a District of Columbia nonprofit corporation, the Naval Lodge No. 4, F.A.A.M. ("Lodge"), or a subsidiary of the Lodge, and is used for the purposes and activities of the Lodge, and is not used for any commercial purpose, except as provided in subsection (b) of this section.

"(b) Section 47-1005 shall apply to the Property exempted under this section; provided, that so long as the rent or other income generated is used for the maintenance and preservation of the property, the property or a portion thereof may be rented to another person without loss of the exemption.

"(c) The owner of the Property shall make the reports required by § 47-1007 and shall have the appeal rights provided by § 47-1009.".

Sec. 3. The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against the real property located at 330 Pennsylvania Avenue, S.E., described as Lot 800, Square 789 for the period beginning October 1, 2013 (tax year 2014) through the end of the month following the effective date of this act shall be forgiven and that any payments made shall be refunded to the person who made the payments.

Sec. 4. Applicability.

(a) This act shall apply upon the date of inclusion of its fiscal effect in an approved budget and financial plan.

(b) The Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in an approved budget and financial plan, and provide notice to the Budget Director of the Council of the certification.

(c)(1) The Budget Director shall cause the notice of the certification to be published in the District of Columbia Register.

(2) The date of publication of the notice of the certification shall not affect the applicability of this act.

Sec. 5. Fiscal impact statement.

The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 602(c)(3) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(3)).

Sec. 6. Effective date.

This act shall take effect following approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override the veto), a 30-day period of congressional review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of Columbia Register.