(a) The real property, located in Square 6072, or otherwise at the Bolling Air Force Base, together with the improvements thereon, and any future improvements constructed thereon, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, on real property or the use thereof, so long as the property is used for the purposes of housing military personnel or their families, as contemplated by 10 U.S.C. §§ 2871 through 2885, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(b) The following shall be exempt from all transfer and recordation taxes of, or imposed by, the District:
(1) The transfer of a leasehold or fee interest in the property, or the improvements thereon, from the United States of America, or any branch of the United States military;
(2) The recordation of any lease, deed, deed of trust, other security instrument, or financing used for the improvement or construction of military housing and related facilities; and
(3) The transfer from any entity to the United States government, or any branch of the United States military.
CREDIT(S)
(Mar. 21, 2009, D.C. Law 17-338, § 2(b), 56 DCR 945.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
Section 2(b) of D.C. Law 17-266 added a section to read as follows:
Ҥ 47-1080. Bolling Air Force Base housing.
“(a) The real property, located in Square 6072, or otherwise at the Bolling Air Force Base, together with the improvements thereon, and any future improvements constructed thereon, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, on real property or the use thereof, so long as the property is used for the purposes of housing military personnel or their families, as contemplated by 10 U.S.C. §§ 2871 through 2885, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. The transfer of a leasehold or fee interest in the property, or the improvements thereon, from the United States of America, or any branch of the United States military; the recordation of any lease, deed, deed of trust, other security instrument, or financing used for the improvement or construction of military housing and related facilities; and the transfer from any entity to the United States government, or any branch of the United States military, shall be exempt from all transfer and recordation taxes of or imposed by the District of Columbia.
“(b) Real property taxes, recordation or transfer taxes, interest, penalties, fees and other related charges assessed against said real property in Square 6072, located on Bolling Air Force Base, for the period of October 1, 2007, through July 28, 2008, shall be forgiven, and any payments made for this period shall be refunded.”.
Section 4(b) of D.C. Law 17-266 provides that the act shall expire after 225 days of its having taken effect.
Section 2(b) of D.C. Law 18-40 added a section to read as follows:
Ҥ 47-1082 CEMI-Ridgecrest, Inc.--Walter Washington Community Center, Lot 128 in Square 6159.
“(a) The real property described as Lot 128 in Square 6159, and currently owned by CEMI-Ridgecrest, Inc., a District of Columbia nonprofit corporation, shall be exempt from taxation so long as the real property is owned and maintained by a nonprofit corporation and operated as a nonprofit community center promoting cultural, educational, and social service activities for a variety of District of Columbia government entities and nonprofit community based organizations, and is not used for commercial purposes.
“(b) Section 47-1005 shall apply with respect to the real property made exempt from taxation by this section; provided, that a portion of the real property may be rented out to another person or entity as long as the rent or other income generated shall be used for the maintenance and preservation of the real property.
“(c) The nonprofit owner of the real property shall file the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009.”.
Section 8(b) of D.C. Law 18-40 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary (90 day) addition, see § 2(b) of Bolling Air Force Base Military Housing Real Property Tax Exemption and Equitable Tax Relief Emergency Act of 2008 (D.C. Act 17-469, July 28, 2008, 55 DCR 8759).
For temporary (90 day) addition, see § 2(b) of Bolling Air Force Base Military Housing Real Property Tax Relief Exemption and Equitable Tax Relief Congressional Review Emergency Act of 2008 (D.C. Act 17-545, October 20, 2008, 55 DCR 11432).
For temporary (90 day) addition, see § 2(b) of Cemi-Ridgecrest, Inc. - Walter Washington Community Center Real Property Tax Exemption and Equitable Real Property Tax Relief Property Tax Exemption Emergency Act of 2009 (D.C. Act 18-73, May 11, 2009, 56 DCR 3803).
Legislative History of Laws
Law 17-338, the “Bolling Air Force Base Military Housing Real Property Tax Exemption and Equitable Tax Relief Act of 2008”, was introduced in Council and assigned Bill No. 17-731 which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 2, 2008, and December 16, 2008, respectively. Signed by the Mayor on January 6, 2009, it was assigned Act No. 17-656 and transmitted to both Houses of Congress for its review. D.C. Law 17-338 became effective on March 21, 2009.