Councilmember Jack Evans
A PROPOSED
RESOLUTION IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
To declare the existence of an emergency with respect to the sunset of the triennial
and the need to act now to maintain a clear and unambiguous system of real property
taxation.
RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this resolution may be cited
as the "Real Property Tax Assessment Transition Emergency Declaration Resolution of
2001"
Sec. 2. (a) Assessment notices are scheduled to be mailed in March of this year to 1/3
of the District’s property owners.
(b) Current law provides that the triennial will sunset in October of this year. It is
imperative that the District act now to maintain a clear and unambiguous system of real
property taxation.
(c) The sunset of triennial without action now by the District will leave a significant
void in the real property tax laws.
(d) The void would cause serious ambiguities in certain portions of the Code, impact on
the specified valuation date, eliminate the administrative and judicial appeals process
until the Tax Clarity Act of 2000 becomes effective later this year, and eliminate the
definition of assessed value as presently found in the Code.
(e) This emergency is necessary to ensure that real property taxes are administered
under clear provisions of law without controversy as to basis in law.
Sec. 3. The Council of the District of Columbia determines that the circumstances
enumerated in section 2 constitute emergency circumstances making it necessary that the
Real Property Tax Assessment Transition Emergency Act of 2001 be adopted after a single
reading.
Sec. 4. This resolution shall take effect immediately.