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4 Councilmember Kenyan R. McDuffie
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10 A BILL
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13 IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
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16 To amend Section 1005 of Title 47 of the District of Columbia Official code to provide
17 the buildings and grounds belonging to and used by an institution, organization, or
18 other entity exempt from real property taxation under Section 1002 shall not be
19 assessed and taxed where the building or grounds are used for solar energy
20 generation, energy storage, and energy management activities.
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22 BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA,
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24 That this act may be cited as the “Nonprofit Solar Tax Exemption Amendment Act of
25 2024”.
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27 Sec. 2. Section 1005 of Title 47 of the District of Columbia Official Code is
28 amended by adding a new subsection to read as follows:
29 “(e) This section shall not apply to buildings or grounds used for solar energy
30 generation, energy storage, energy management activities that comply with Energy Star
31 guidelines, or electric vehicle charging.”.
32 Sec. 3. Fiscal impact statement.
33 The Council adopts the fiscal impact statement in the committee report as the
34 fiscal impact statement required by section 4a of the General Legislative Procedures Act
35 of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).
36 Sec. 4. Effective Date.
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37 This act shall take effect following approval by the Mayor (or in the event of veto
38 by the Mayor, action by the Council to override the veto), a 30-day period of
39 congressional review as provided in section 602(c)(1) of the District of Columbia Home
40 Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-
41 206.02(c)(1)), and publication in the District of Columbia Register.
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