ENROLLED ORIGINAL
AN ACT
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IN THE COUNCIL OF DISTRICT OF COLUMBIA
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To amend, on an emergency 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 Emergency 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.
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), and shall remain in effect for no longer than
90 days, as provided for emergency acts of the Council of the District of Columbia in section
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 ENROLLED ORIGINAL
412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788;
D.C. Official Code 1-204.12(a)).
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Chairman
Council of the District of Columbia
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Mayor
District of Columbia
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