D.C. Law 24-260. Whitman-Walker Entities at St. Elizabeths Tax Rebate Amendment Act of 2022.
AN ACT
To amend Chapter 46 of Title 47 of the District of Columbia Official Code to provide tax abatements for Whitman-Walker Health and Whitman-Walker Health System at St. Elizabeths located in Square 5868-S, Lot 965 in Ward 8.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Whitman-Walker Entities at St. Elizabeths Tax Rebate Amendment Act of 2022".
Sec. 2. Chapter 46 of Title 47 of the District of Columbia Official Code is amended as follows:
(a) The table of contents is amended by adding new section designations to read as follows:
"Sec. 47-4678. Whitman-Walker Health at St. Elizabeths tax rebate.
"Sec. 47-4679. Whitman-Walker Health System at St. Elizabeths tax rebate.
(b) New sections 47-4677 and 47-4678 are added to read as follows:
"Sec. 47-4678. Whitman-Walker Health at St. Elizabeths tax rebate.
"(a) The real property taxes paid with respect to Square 5868 S, Lot 0965 shall be rebated to Whitman-Walker Health to the extent of Whitman-Walker Health's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:
"(1) Whitman-Walker Health is liable under the lease for its proportionate share of the real property tax;
"(2) Whitman-Walker Health applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811; and
"(3) The real property tax was paid.
"(b) The rebate shall be the amount of the portion of the real property tax that was paid, directly or indirectly, by Whitman-Walker Health under its lease with the lessor.
"(c) The application for the rebate shall include:
"(1) A copy of the lease with lessor; and
"(2) Documentation that the real property tax has been paid.
"(d) If a proper application has been made, the Chief Financial Officer shall rebate the tax on or before December 31 of the same calendar year.
"(e) The rebate provided by this section shall begin no earlier than October 1, 2022, and shall be in effect for a minimum of 15 years and maximum of 25 years; provided, that Whitman-Walker Health occupies a portion of a building that is subject to real property taxation under Chapter 8 of this title pursuant to a signed lease with the lessor of that portion of a building at St. Elizabeths. The amount of the rebate shall not exceed the amount of real property taxes paid by Whitman-Walker Health.
"(f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, or tax credit, or any other type of incentive provided to Whitman-Walker Health under any District or federal program.
"Sec. 47-4679. Whitman-Walker Health System at St. Elizabeths tax rebate.
"(a) The real property taxes paid with respect to Square 5868 S, Lot 0965 shall be rebated to Whitman-Walker Health System to the extent of Whitman-Walker Health System's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:
"(1) Whitman-Walker Health System is liable under the lease for its proportionate share of the real property tax;
"(2) Whitman-Walker Health System applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811; and
"(3) The real property tax was paid.
"(b) The rebate shall be the amount of the portion of the real property tax that was paid, directly or indirectly, by Whitman-Walker Health System under its lease with the lessor.
"(c) The application for the rebate shall include:
"(1) A copy of the lease with lessor; and
"(2) Documentation that the real property tax has been paid.
"(d) If a proper application has been made, the Chief Financial Officer shall rebate the tax on or before December 31 of the same calendar year.
"(e) The real property tax rebate established by this section shall begin no earlier than October 1, 2022, and shall be in effect for a minimum of 15 years and maximum of 25 years; provided, that Whitman-Walker Health System occupies a portion of a building that is subject to real property taxation under Chapter 8 of this title pursuant to a signed lease with the lessor of that portion of a building at St. Elizabeths. The amount of the rebate shall not exceed the amount of real property taxes paid by Whitman-Walker Health System.
"(f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, or tax credit, or any other type of incentive provided to Whitman-Walker Health System under any District or federal program.".
Sec. 3. 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. 4. Fiscal impact statement.
The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 4a of the General Legislative Procedures Act of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).
Sec. 5. Effective date.
This act shall take effect following approval of 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 § l-206.02(c)(1)), and publication in the District of Columbia Register.
