PR 24-0259 — Real Property Tax Sale COVID-19 Emergency Declaration Resolution of 2021

______________________________ENROLLED CouncilmemberORIGINAL KenyanA R.RESOLUTION 24-135 IN THE COUNCIL OF THE DISTRICT OF COLUMBIA June 15, 2021 To declare the existence of an emergency with respect to the need to cancel the tax sale for Class I and Class 2 properties during 2021, and to require that notice of the cancellation be mailed to affected property owners.

McDuffie 4 6 A PROPOSED RESOLUTION 8 ___________ IN THE COUNCIL OF THE DISTRICT OF COLUMBIA _____________ To declare the existence of an emergency to cancel the tax sale during 2021 due to the inability to hold a public auction during Phase 2 of the District’s reopening during the COVID-19 pandemic.

(a) On March 11, 2020, the Mayor issued Mayor’s Orders 2020-045 and 2020- 046, declaring a public emergency and a public health emergency in the District due to the imminent threat to the health, safety, and welfare of District residents posed by the spread of COVID-19.

That public emergency haswas been extended until May 20, 2021, and iswas anticipated to be extended again through July 25, 2021.

(b) On June 19, 2020, the Mayor issued Mayor’s Order 2020-075, declaring that the District had entered “PhasePhase 2”2 of District’s Reopening.Reopening and would remain in effect for the duration of the public health emergency or until repealed, modified, or superseded.

Mayor’s Order 2020-075 will remain in effect for the duration of the public health emergency or until repealed, modified, or superseded.

The District remains in Phase 2 for reopening purposes.

Mayor’s(d) OrderThe 2021-69tax expresslysale acknowledgesrequires thatnearly escalating3 casemonths ratesto andplan hospitalizationsin mayadvance, necessitatecomprising thestatutory re-impositionnotices ofwith restrictions.inflexible dates and times.

(d)And Thewhile realto-date propertyrestrictions taxhave salebeen (“taxlifted, sale”)to isensure byequitable lawand aadequate publicnotice auctionto conductedpersons bywho may have temporarily vacated their homes to reside with relatives, or others, during the Officespread of COVID-19, the Chief2021 Financialtax Officer’ssale Officeneeds ofto Taxexclude Class I and Revenue.Class II properties and proceed only on vacant and blighted Class 3 and Class 4 properties.

The tax sale as a public auction has consistently been attended by large numbers of participants and observers.

The room occupancy for the space allotted to the tax sale does not accommodate social distancing.

Additionally, the auction is public so the number of attendees could exceed any subsequent limit on gatherings, and the public nature of such event would conflict with any restrictions on who may attend.

(e) The tax sale requires nearly three months to plan in advance, comprising statutory notices with inflexible dates and times.

The current public health emergency and uncertainty of future conditions impede the ability to set a tax sale date and site.

(f) In order to remain in compliance with Mayor’s Order 2020-075 (as amended by Mayor’s Order 2021-69) as may be restricted according to the necessities of limiting the spread of the COVID-19 virus and its variants, and for the safety and health of District residents due to the COVID-19 public health emergency, the tax sale otherwise required by law in Fiscal Year 2021 needs to be cancelled.

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 Sale COVID-19 Equitable Emergency Amendment Act of 2021 be adopted after a single reading.

ENROLLED ORIGINAL Sec.