Summary: H.R.15842 — 93rd Congress (1973-1974)All Information (Except Text)

Bill summaries are authored by CRS.

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Public Law No: 93-407 (09/03/1974)


=Title I: Police and Firemen's Compensation= - Revises the salary schedule contained in the District of Columbia Police and Firemen's Salary Act of 1958.

Authorizes the Mayor-Commissioner of the District of Columbia to establish a joint labor-management Salary and Benefits Study Committee to conduct annual studies of compensation and related employment benefits of city personnel, reviewing compensation in other jurisdictions as well as changes in the Consumer Price Index. Requires the results of such annual studies to be made public by June 30 each year and to form the basis for consideration of adjustments in pay levels. Sets forth provisions for a system of arbitration should a salary contract expire and negotiation impasses still exist.

Redefines the term "average pay" for purposes of computation of retirement benefits to be the average of the basic salary in effect over any 12 months of service, with each rate weighted by the time it was in effect.

Provides, under the Policemen and Firemen's Retirement and Disability Act, that a policeman or fireman shall be retired for disability only upon recommendation of the Board of Police and Fire Surgeons, except that in any case in which he seeks his own retirement for disability, he shall provide the necessary evidence to form the basis for the approval of such retirement.

Authorizes the Commissioner of the District of Columbia to establish a Police and Firemen's Retirement and Relief Board to aid him in carrying out his responsibilities under the Policemen and Firemen's Retirement and Disability Act with respect to retirement and disability determinations and related functions. Specifies the composition of the Board.

=Title II: Teacher's Compensation= - Teachers' Salary Act Amendments - Increases, under the District of Columbia Teachers' Salary Act of 1955, the salaries for teachers, school officers, and other specified employees of the Board of Education.

Sets forth a method for periodic salary review.

=Title III: Teachers' Retirement Annuities= - Provides that the monthly rate of annuity payable to retired teachers or to surviving children shall not be less than the primary insurance amount, including any cost-of-living increase authorized to be paid under the Social Security Act.

Provides that annuitants or survivors who become entitled to an annuity under any other program of a similar nature shall not be eligible for an annuity under this Act.

Increases the annuity payable to a former teacher based on a separation prior to October 20, 1969 by $240.

=Title IV: Real Property Tax= - District of Columbia Real Property Tax Revision Act - Declares the intent of Congress to revise the real property tax in the District of Columbia, enumerating the objectives of such revision, including equitable sharing of the financial burden of the District of Columbia and full public information regarding assessments and appeal procedures.

Defines the terms used in this Act.

Levies, for each fiscal year, a tax on real property in the District of Columbia. Directs the District of Columbia Council to set the rate of such taxation. Directs the Commissioner of the District of Columbia to submit annually a proposed real property tax rate for the tax year. Requires that he submit additional specified information at such time, including: (1) the total aggregate assessed value of taxable real property by major classes of property, and (2) all information on tax exempt property.

Directs the Council to compare tax burdens in the District with the tax burdens of property in the vicinity of the District in establishing the District's tax rate. Requires the Commissioner to publish annually such relative tax burden information.

Provides that the assessed value of all real property shall be listed on the assessment roll for taxation purposes annually as provided in this title. Sets forth the regulations governing: (1) the frequency of assessments; (2) administrative orders; (3) the duties of the Commissioner; (4) assessment in the name of the owner and assessment by address, lot, and squares; (5) the compilation of the assessment roll; and (6) the availability, for public inspection, of such roll.

Requires that annually, no later than March 1, each taxpayer shall be notified of the assessment of his real property for the next fiscal year. Specifies the content of such notice.

Establishes a Board of Equalization and Review for the District to hear complaints on assessment and revise the assessment roll annually and present it to the Commissioner. Prescribes the procedure for complaints and appeals by persons aggrieved by any assessment, equalization, or valuation made. Details the duties of the Superior Court in class action cases. Imposes penalties for failure to preform duties required by this, and other related Acts.

Directs the Council to provide tax incentives for: (1) the rehabilitation of existing structures and new construction in areas designated by the Council; and (2) the rehabilitation and maintenance of historic property.

Directs the Commissioner, for certain officially designated historic property, to assess land and improvements which, if less than full market value, shall be the basis of tax liability to the District.

Provides that an eligible taxpayer may defer each year any real property tax owed in excess of 110 percent of his immediately preceding year's tax liability. Sets forth the eligibility requirements for such deferral.

Provides that, after 2 years have elapsed since property has been bid off in the name of the District of Columbia for the nonpayment of taxes, the Commissioner of the District may enforce the lien of the District of Columbia for taxes or other assessments on such real property by ordering that a deed in fee simple be issued, and, up to the time of the issuance of the deed, such property may be redeemed by the payment of all taxes or assessments due the Distirct of Columbia upon such property, together with such expenses, costs, and penalties as may have been incurred.

Authorizes the Council to establish a program whereby titles to houses acquired by tax sale may be transferred to persons meeting criteria which shall be established by the Council.

Requires the Commissioner to publish, by class and by individual property, a listing of all real property exempt from the real property tax in the District.

Provides, under the District of Columbia Income and Franchise Act of 1947, that for purposes of providing relief to certain District of Columbia residents, a credit shall be allowed equal to the amount by which the real property taxes, or rent paid constituting property taxes, exceeds a percentage of household gross income. Defines the term "household gross income" and other terms used in this title. Sets forth the procedures for claiming such tax credit and the circumstances under which it shall not be permitted.

Repeals specified provisions of enumerated Acts, including the District of Columbia Public Works Act.

Details the effect of repeals or amendments by this Act on other provisions, including existing rights and liabilities, of District of Columbia law.

Authorizes the Council to change the rate of any taxes currently imposed solely in the District of Columbia.

=Title V: Powers of the Council= - Provides that, notwithstanding any other provision of law, or any rule of law, nothing in this Act shall be construed as limiting the authority of the Council of the District of Columbia to enact any Act, resolution, or regulation, after January 2, 1975, pursuant to the District of Columbia Self-Government and Governmental Reorganization Act with respect to any matter covered by this Act.