D.C. Law 24-27. Real Property Tax Sale COVID-19 Equitable Temporary Amendment Act of 2021.

AN ACT

To amend, on a temporary basis, section 47-1332 of the District of Columbia Official Code to cancel the tax sale for Class 1 and Class 2 properties in calendar year 2021, and to require that notice of the cancellation be mailed to affected property owners.

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Real Property Tax Sale COVID-19 Equitable Temporary Amendment Act of 2021".

Sec. 2. Section 47-1332 of the District of Columbia Official Code is amended as follows:

(a) Subsection (a) is amended by striking the phrase "(c) and (d)" and inserting the phrase "(c), (d), and (d-1)" in its place.

(b) A new subsection (d-1) is added to read as follows:

"(d-1)(1) No tax sale for Class 1 or Class 2 properties shall be held during calendar year 2021.

"(2) The Chief Financial Officer shall mail notice of the cancellation to each person who was mailed a notice of tax delinquency pursuant to § 47-1341(a) to the same address to which the notice of tax delinquency was mailed.".

Sec. 3. Fiscal impact statement.

The Council adopts the fiscal impact statement of the Chief Financial Officer 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. 4. Effective date.

(a) 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.

(b) This act shall expire after 225 days of its having taken effect.