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1974/09/03 HR15842 Washington, D.C. Police Firemen and Teacher Pay (2)
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1974/09/03 HR15842 Washington, D.C. Police Firemen and Teacher Pay (2)
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Digitized from the White House Records Office: Case Legislation Files at the Gerald R. Ford Presidential Library
93D CONGRESS
2d Session
}
HOUSE OF REPRESENTATIVES
{
REPORT
No. 93-1203
SALARY INCREASES FOR D.C. POLICE,
FIREMEN AND TEACHERS: ANNUITY
INCREASES FOR RETIRED TEACHERS:
REAL PROPERTY TAXES AND
REVENUE PROPOSALS
REPORT
BY THE
COMMITTEE ON THE
DISTRICT OF COLUMBIA
TOGETHER WITH ADDITIONAL VIEWS
[To accompany H.R. 15842]
JULY 17, 1974.-Committed to the Committee of the Whole House
on the State of the Union and ordered to be printed
U.S. GOVERNMENT PRINTING OFFICE
36-558
WASHINGTON : 1974
CERALD FORD LIBRARY
COMMITTEE ON THE DISTRICT OF COLUMBIA
CHARLES C. DIGGS, JR., Michigan, Chairman
DONALD M. FRASER, Minnesota
ANCHER NELSEN, Minnesota
W. S. (BILL) STUCKEY, JR., Georgia
WILLIAM H. HARSHA, Ohio
RONALD V. DELLUMS, California
JOEL T. BROYHILL, Virginia
THOMAS M. REES, California
GILBERT GUDE, Maryland
BROCK ADAMS, Washington
HENRY P. SMITH III, New York
WALTER E. FAUNTROY,
EARL F. LANDGREBE, Indiana
District of Columbia
STEWART B. McKINNEY, Connecticut
JAMES J. HOWARD, New Jersey
E. G. SHUSTER, Pennsylvania
JAMES R. MANN, South Carolina
ROBIN L. BEARD, Tennessee
ROMANO L. MAZZOLI, Kentucky
CLAIR W. BURGENER, California
LES ASPIN, Wisconsin
CHARLES B. RANGEL, New York
JOHN BRECKINRIDGE, Kentucky
FORTNEY H. (PETE) STARK, California
ROBERT B. WASHINGTON, Jr., Chief Counsel
JAMES T. CLARK, Legislative Counsel
DOROTHY E. QUARKER, Senior Consultant
RUBY G. MARTIN, Associate Counsel
DR. ALVIN D. LOVING, Sr., Special Consultant
DALE MACIVER, Assistant Counsel
DANIEL M. FREEMAN, Assistant Counsel
YVONNE CHAPPELL, Professional Staff
WILBUR HUGHES, Professional Staff
LINDA L. SMITH, Professional Staff
JOHN E. HOGAN, Minority Counsel
JACQUELINE WELLS, Professional Staff
LEONARD O. HILDER, Professional Staff
MARIA L. OTERO, Office Administrator
RALPH E. ULMER, Professional Staff
SUBCOMMITTEE ON EDUCATION
RONALD V. DELLUMS, California, Chairman
JAMES J. HOWARD, New York
STEWART B. McKINNEY, Connecticut
JOHN BRECKINRIDGE, Kentucky
EARL F. LANDGREBE, Indiana
FORTNEY H. (PETE) STARK, California
JOSEPH CLAIR, Subcommittee Staff Counsel
SUBCOMMITTEE ON REVENUE AND FINANCIAL AFFAIRS
THOMAS M. REES, California, Chairman
BROCK ADAMS, Washington
JOEL T. BROYHILL, Virginia
RONALD V. DELLUMS, California
STEWART B. McKINNEY, Connecticut
WALTER E. FAUNTROY,
E. G. SHUSTER, Pennsylvania
District of Columbia
CLAIR W. BURGENER, California
ROMANO L. MAZZOLI, Kentucky
LES ASPIN, Wisconsin
STEPHEN C. SWAIM, Subcommittee Staff Consultant
(II)
93D CONGRESS
HOUSE OF REPRESENTATIVES
REPORT
2d Session
No. 93-1203
SALARY INCREASES FOR D.C. POLICE, FIREMEN AND
TEACHERS: ANNUITY INCREASES FOR RETIRED
TEACHERS: REAL PROPERTY TAXES AND REVENUE
PROPOSALS
JULY 17, 1974.-Committed to the Committee of the Whole House on the state of
the Union and ordered to be printed
Mr. DIGGS, from the Committee on the District of Columbia, submitted
the following
REPORT
[To accompany H.R. 15842]
The Committee on the District of Columbia, to whom was referred
the bill (H.R. 15842) to increase compensation for District of Colum-
bia policemen, firemen, and teachers; to increase annuities payable to
retired teachers in the District of Columbia; to reorganize public
higher education in the District of Columbia; to establish an equitable
tax on real property in the District of Columbia; to provide for addi-
tional revenue for the District of Columbia; and for other purposes,
having considered the same, reports favorably thereon with amend-
ments and recommends that the bill as amended do pass.
The amendments are as follows:
The amendment to the text of the bill strikes out all after the
enacting clause and inserts in lieu thereof a substitute text which
appears in italic type in the reported bill.
Amend the title SO as to read : "A bill to increase compensation for
District of Columbia policemen, firemen, and teachers; to increase
annuities payable to retired teachers in the District of Columbia; to
establish an equitable tax on real property in the District of Colum-
bia; to provide for additional revenue for the District of Columbia;
and for other purposes."
PURPOSE OF THE BILL
The purpose of the bill (H.R. 15842), as reported, is to bring to the
House certain legislative proposals recommended for favorable action
as follows:
TITLE I-Pay increases, now overdue, for the 7561 members com-
prising the District of Columbia police (Metropolitan Police, U.S.
Park Police, and the Executive Protective Service), and the 1400
District of Columbia Firemen.
(1)
2
TITLE II-Pay increases, now overdue, for the 7547 District of
Columbia public school teachers and 506 administrative personnel.
TITLE III-Increases of annuities for the retired public school
teachers in the District of Columbia, who retired prior to October,
1969.
TITLE IV-Establishment of an equitable tax on real property in
the District of Columbia and providing additional revenue to finance
the foregoing titles.
H.R. 15842 is an omnibus bill consisting of the four related pay and
revenue measures which are joined together to make a complete pack-
age of legislation. The bill does not include any extraneous provisions
which do not deserve immediate House consideration.
These legislative recommendations have been given extensive hear-
ings, and have been thoroughly reviewed and approved by a substan-
tial vote of the Committee.
In view of the brief time remaining this summer for House Floor
action on legislative proposals, a majority of the Committee realisti-
cally agreed to the omnibus package as the preferable vehicle avail-
able to assure consideration of these provisions before both Houses
become involved exclusively in other matters.
Specifically, Title I and Title II of this bill would increase the
salaries of the police, firemen and teachers in the public schools. The
Committee unanimously recommends a 16% increase in salary for
police and firemen and a 13% increase in salary, in two steps, for
teachers. Earlier, the District government recommended a 10% in-
crease for police and firemen and teachers.
The total price tag for the long overdue pay increases is approxi-
mately $31.9 million. This total is $13.9 million higher than the Dis-
trict's stated reserve.
It is, however, the strong view of the Committee that these increases
are necessary and warranted. While a deficit of $13.9 million is in-
dicated. it is the belief of the Committee that a government with a
budget in excess of $1 billion, an authorized Federal payment of ap-
proximately $8 million still unappropriated, a new authorized sales
tax on parking, and a new general grant of taxing authority effective
on the date of enactment of this act, can balance its budget.
In addition, the Committee anticipates that the District, like other
urban areas, will initiate some further belt tightening.
TITLE V-POWERS OF THE COUNCIL
Title V of the bill makes it explicitly clear that the Act does not
limit the authority of the District of Columbia Council after January
2, 1975, to legislate respecting any matter covered by this Act.
VOTE
The bill, H.R. 15842, as amended, was approved and ordered re-
ported to the House by voice vote of the Committee on July 17, 1974, a
quorum being present.
TITLE I-POLICE AND FIREMEN'S SALARY COMPENSATION ACT
AMENDMENTS OF 1974
PURPOSES OF TITLE I
The purposes of title I of the bill, H.R. 15842, as amended are
threefold:
1. To amend the District of Columbia Police and Firemen's Salary
Act of 1958 SO as to provide a new and revised salary schedule, which
reflects a 16 percent salary increase for officers and members covered
by that Act. For example, privates' present starting salary of $10,000,
is increased to $11,600.
2. To establish a procedure, beginning after January 2, 1975, for
annual reviews and recommendations by the local District Govern-
ment of future police and firemen's salary levels and to institute a
labor-management procedure for handling labor disputes and collec-
tive bargaining negotiations.
3. To amend the District of Columbia Policemen and Firemen's
Retirement and Disability Act, SO as to change the salary base upon
which retirement annuities shall be based, and also to provide strength-
ened procedures for approval of disability retirements by the Police
and Fire Surgeon's Board.
NEED FOR LEGISLATION
The last salary increase (17%) for District of Columbia police
and firemen, the U.S. Park Police, and Executive Protective Service
personnel was approved August 29, 1972 (P.L. 92-410; D.C. Code,
Title 4, Sec. 821; 86 Stat. 634), and was made retroactive to May 1,
1972. During the two-year period since this increase, economic factors
have caused substantial price increases and have significantly eroded
the purchasing power of current pay levels for these public safety
personnel.
The following facts point up the critical need for a salary adjust-
ment for District police and firemen at this time:
1. Between May of 1972 and July of 1974, the Consumer Price Index
for the Washington, D.C., metropolitan area rose 16.8%. This cost
of living jump substantially reduced the real earnings of the city's
police and firemen.
2. Salaries for District of Columbia and Federal Classified em-
ployees were increased twice (October, 1973, and April, 1974) for a
total percentage rise of 9.9%. A third increase is scheduled for Octo-
ber 1, 1974, which will result in increases of between 15% and 16%
for these employees since May, 1972.
3. Competitively, District of Columbia police privates are presently
in last place and fire privates second to last with respect to minimum
(3)
4
salaries, compared with those in the six surrounding local jurisdic-
tions. Table I gives the exact ranking and dollar amount. Most of
these surrounding jurisdictions are now considering further pay raises.
The 16% increase in Title I of H.R. 15842 will once again re-establish
the basic District of Columbia salary as the highest paid in the metro-
politan area. But it should also be noted that due to education incen-
tives and shorter time periods SO reach maximum salary, many officers
in surrounding jurisdictions will still receive higher pay than officers
of comparable rank in the District of Columbia.
TABLE I.-COMPARISON OF MINIMUM AND MAXIMUM SALARIES PAID POLICE
PRIVATES IN 6 LOCAL JURISDICTIONS IN THE WASHINGTON MET ROPOLITAN
AREA
Education
Years to
Jurisdiction
level
Minimum
Maximum
maximum
Longevity
Alexandria
Without BA
1 $11, 081
1 $14, 526
17 No.
With BA
¹ $11,881
'15,326
Arlington
Without BA
11,454
14,620
6 Yes.
With BA
12,454
15,620
Fairfax 2 (guaranteed overtime-$1,021)
10,963
16,197
15 No.
Montgomery
Without BA
10,812
14,455
6 Yes.
With BA
12,486
'16,000
Prince Georges
Without BA
10,795
14,456
6 Yes.
With BA
12,414
16,624
Washington, D.C
10,000
14,400
16 Yes.
Present H.R. 15777
11,600
16,705
1 Estimated.
2 Shift differential-15 cents per hour, 4 to 12; 25 cents per hour, 12 to 8.
NOTE.-Cost-of-living increase in Washington, D.C., metropolitan area, May 1972 to May 1974-16.8 per-
cent. Federal classified pay increases since May 1972, Oct. 1, 1972-5.1 percent; Oct. 1, 1973-4.8 percent
Oct. 1, 1974-5 percent to 6.0 percent (estimated).
Source.-Subcommittee on Revenue and Financial Affairs, House District of Columbia Committee;
District of Columbia Personnel Office.
4. Nationwide, the District's salary levels for public safety person-
nel do not compare favorably with that of other cities of comparable
size. The following exhibit (Table II) shows the District of Colum-
bia's standing in relation to 15 other metropolitan areas, and the
improvement in rank which enactment of this bill will achieve.
COMPARISON OF MINIMUM AND MAXIMUM SALARIES PAID POLICE PRIVATES IN 15
CITIES OF COMPARABLE SIZE TO WASHINGTON, D.C., APRIL 1974
City
Minimum
Rank
Maximum
Rank
Atlanta
$9,840
8
$12,108
9
Baltimore
8, 760
15
11,082
11
Boston
9,283
11
11,520
10
Columbus
8, 778
14
12,875
5
Dallas
9, 408
10
10,860
14
Denver
10,836
3
12,636
7
Memphis
9, 229
13
10,685
15
Milwaukee
10,831
4
12,769
6
New Orleans
7,212
16
10,524
16
Phoenix
9,276
12
12,420
8
Pittsburgh
9, 963
7
10,900
13
St. Louis
9, 464
9
10,920
12
San Diego
11,244
2
13,572
3
San Francisco
14,448
1
15,048
1
Seattle
10,512
5
13,032
4
Washington, D.C. (now)
10,000
6
14,400
2
Washington, D.C. (under H.R. 15842)
11,600
2
16,705
1
5
COMPARISON OF MINIMUM AND MAXIMUM SALARIES PAID FIRE PRIVATES IN 15
CITIES OF COMPARABLE SIZE TO WASHINGTON, D.C., APRIL 1974
City
Minimum
Rank
Maximum
Rank
Atlanta
$9,048
11
$11,616
9
Baltimore
8, 761
14
11,082
12
Boston
9, 283
10
11,520
10
Columbus
8,778
13
12,875
5
Dallas
9,408
9
10,860
15
Denver
10,584
3
12,348
6
Memphis
8,964
12
10,284
16
Milwaukee
9, 717
7
11,071
13
New Orleans
8,323
16
11,635
8
Phoenix
8, 484
15
11,268
11
Pittsburgh
10,113
5
11,050
14
St. Louis
9, 464
8
12,116
7
San Diego
10,980
2
13,260
3
San Francisco
14,448
1
15,048
1
Seattle
10,512
4
13,032
4
Washington, D.C. (now)
10,000
6
14,400
2
Washington, D.C. (under H.R. 15842)
11,600
2
16,705
1
In the opinion of the Committee, it is entirely reasonable to consider
that the effectiveness of a truly sound salary administration policy is
its ability to recruit its share of qualified individuals in the labor
market, to retain highly competent employees who are giving quality
performance, and to provide a salary which assures all employees a
reasonable degree of economic security.
We believe it is clearly evident from the four economic factors
referred to above, that the District of Columbia falls far short of
such a policy with respect to its policemen and firemen under current
conditions.
RECOMMENDED GUIDES FOR FUTURE PAY CONSIDERATIONS
The following principles may reasonably be used as future guides
toward achieving reasonable salary objectives:
1. Rates of pay for District policemen and firemen must be main-
tained in a favorable competitive position with the rates of such pay
in major cities with comparable populations (500,000 to 1,000,000)
and especially such cities in the eastern half of the United States. In
the past, this area has constituted the primary labor market for recruit-
ment of District of Columbia policemen and firemen.
2. Rates of pay for District policemen and firemen should be in
reasonable alignment with rates of pay for classified employees of the
Federal and District governments, not only on the basis of comparable
duties and responsibilities, but also with due consideration of the
hazards inherent in the duties of police and fire personnel in large
urban departments and also the special problems existing in large
cities.
3. Rates of pay for District policemen and firemen must be com-
petitive with the highest rates of pay for policemen and firemen in
other jurisdictions of the Washington metropolitan area. This is essen-
tial if the District government is to compete successfully with the sur-
rounding jurisdictions which use the difficulties of such work in the
city as a means to entice prospective police and fire personnel to the
suburban areas.
6
At the present time, the District of Columbia is unable to comply
with any one of these three principles with respect to salaries for its
policemen and firemen.
Under the conditions outlined above, it is the opinion of this Com-
mittee that the salary increases provided in this proposed legislation,
which will afford a 16% increase for all police and fire personnel in the
District, are fully justified and appropriate at this time.
SALARY CLASSIFICATIONS
During the consideration of H.R. 15842, as it pertains to police and
firemen's pay, it was brought to the Committee's attention that an
inequity may exist with the salary classification of certain groups of
employees. First, aides to Fire Chief Officers act as deputy fire chiefs
and perform a substantial amount of administrative work. Their job is
considerably more arduous and demanding. The classification "tech-
nician" may be misleading, and, therefore, a reclassification and
upgrading may be necessary. Second, policemen who act as dog
handlers are responsible for the care and boarding of these police dogs.
While direct costs are reimbursed, it is felt that the job responsibilities
20 beyond a nine hour day schedule and may need upgrading. Third,
the entire classification of personnel as "technicians" or "non-techni-
cians" and the salary differentials which accompany these groupings
should be reviewed.
The Committee believes that the manner and method of evaluating
and rating specific jobs within the fire and police departments is a mat-
ter which is best carried out by the local personnel department. This
philosophy is reflected in the Home Rule Legislation (P.L. 93-198,
87 Stat. 774), which permits the City to develop its own personnel sys-
tem. This philosophy has also been reflected in previous pay bills which
have kept detailed personnel policy revisions to a minimum.
While a higher classification for Aides to Chief Fire Officers, dog
handlers, and other technicians, may be warranted, this determination
is best left with city and union officials.
PROVISIONS OF TITLE I
PART 1 OF TITLE I-SALARY AMENDMENTS
Part 1 of Title I of H.R. 15842 amends the present salary schedule
for police and firemen and provides an increase across the board of
16% in the pay schedule. Such salary increase is made effective as of
July 1, 1974.
Under present law, the minimum starting salary for privates is
$10,000, and maximum is $14,400; under this title, the minimum will
be $11,600 and the maximum $16,705.
The Committee wishes to emphasize the fact that the salary adjust-
ments proposed in this bill are basically "catchup" increases, and re-
flect the loss of economic status on the part of District police and fire-
men because of inflation over the last two years. Had the salaries
of police and firemen been reviewed on a periodic basis, and timely
raised in line with general economic trends and comparable salary
7
levels elsewhere, such a "catch-up" bill would not now be needed. Fur-
ther, the Metropolitan Policemen and Firemen, the Park Police and
the Executive Protective Police would not have suffered economic
disadvantages for lack of merited salary increases during the last two
years, as has been the case.
PART 2-STUDY OF POLICE AND FIREMEN'S SALARIES AND
RECOMMENDATIONS
Part 2 of Title I of the bill establishes, beginning after January 2,
1975, recognized procedures (1) for annual reviews and recommenda-
tions by the District of Columbia government of future salary levels,
and (2) for handling labor disputes and collective bargaining nego-
tiations between the local government and police and firemen
representatives.
Annual salary studies provided for in this title, must be undertaken
by a joint labor-management group which will make recommendations
for changes in compensation. Factors such as the cost of living index
and salary levels for comparable work in surrounding jurisdictions
must be taken into consideration in recommending revised pay levels.
Under home rule, the city government will have responsibility for
determining future pay increases.
H.R. 15842 is designed to assure that the newly-elected government,
when it takes office, will have in place an orderly process for consider-
ing compensation of public safety employees. Currently and under
home rule, District of Columbia classified employees automatically
receive the same pay raises going to Federal classified employees, but
no procedures exist for the timely review of salaries for local police
and firemen. The bill thus places police and firemen more nearly
on a comparable basis with District classified employees.
PART 3 OF TITLE I-POLICE AND FIREMEN'S RETIREMENT
AND DISABILITY AMENDMENTS
Two aspects of the police and firemen's retirement system have
been of concern to Committee Members: the basis for annuity calcu-
lations, and the high rate of disability retirements.
Currently, District police and firemen receive their retirement or
disability annuity based on the highest day's salary they have ever
been paid, even if they received this amount for only a short period.
On the other hand, Civil Service and local teachers' retirement pro-
grams, which cover the large majority of District employees, base
optional and disability retirement annuities on a three-year average
of salary earned. Further, well over one-half of the major U.S. city
police pension systems use some form of averaging to calculate retire-
ment benefits.
In 1972, the House adopted provisions, later dropped in conference,
which would have changed the basis of D.C. police and firemen's
annuities for highest salary to a three-year average. Part 3 of Title I
requires that a 12-month salary figure shall be used for calculating
retirement benefits. The Committee notes that the important aspect
of this provision is that it removes the incentive for retirement
36-558-H. Rept. 1203-74-2
8
immediately after a pay raise or promotion, and would be expected
to save several hundred thousand dollars annually in pension costs.
A substantial number of policemen and firemen in the District of
Columbia retire on a disability pension. The amount of this type of
pension is higher than that paid nondisabled retirees and is tax exempt.
In 1969, disability retirement accounted for an excessively high 98% of
all retirements. In 1972, that rate had dropped to 80%, due in part to
the Congressional legislation emanating from this Committee, which
permitted non-disability retirements for police and firemen after 20
years of satisfactory service. The current rate for the first half of cal-
endar year 1974 is 57%-a rate which in the judgement of the Com-
mittee is still too high. It is also important to assure that administra-
tive procedures are tightened to prevent an unwarranted return to
the previous excessively-high levels of this type of retirement.
Part 3 of Title I contains two provisions which can be expected to
lower the rate of disability retirements. The first is to require that the
burden of proof for an officer who seeks retirement without the con-
currence of the Board of Police and Fire Surgeons is on the officer
himself. Approximately 40% of the disability cases have generally
established the rule that regardless of who initiates the case, the burden
of proof that the disabling condition was not incurred in or aggravated
by the performance of duty rests solely with the Police and Firemen's
Relief Board. It is anticipated that the bill's requirement will have
the effect of reducing the number of persons seeking their own disabil-
ity retirement.
The second provision of this part 3 concerning disability retirements
provides legislative authority for the existing Police and Firemen's
Retirement and Relief Board, which rules for the Commissioner on
retirement and disability matters, and to reconstitute the Board to
provide two public members (one of whom is to be a physician) and
a designated representative and one alternative from five District
departments (Personnel, Corporation Counsel, Human Resources, Po-
lice, and Fire). At the present time, there is excessive rotation in
membership among the individuals representing the five agencies which
make up the Board. In the period of 21/2 years from December 1971,
there have been 38 different representatives from the Police Depart-
ment, 13 from the Fire Department, 9 from Corporation Counsel, 12
from Human Resources, and 3 from Personnel. Continuity of policy
is not possible with SO much rotation of membership.
SECTION-BY-SECTION ANALYSIS OF TITLE I
PART 1-POLICE AND FIREMEN'S SALARY AMENDMENTS
Section 101 (1). Increase in Salary Schedule Rates.-This section
amends the salary schedule contained in Section 101 of the District
of Columbia Police and Firemen's Salary Act of 1958 to provide an
increase of 16 percent in the rates of compensation prescribed by that
schedule.
Section 101 (2). Officers and Members Compensation.-This section
amends the 1958 Act to provide that in the event officers or members
who are helicopter pilots or bomb disposal officers are reassigned to
9
other duties, the resulting reduction in salary will in no way be con-
sidered an adverse action.
Section 101 (3). Police Technician's Compensation.-Amends sec-
tion 202 of the 1958 Act to increase the pay differential of police tech-
nicians by 8 per cent.
Section 101 (4). Rehiring Compensation.-Amends Section 301 of
the 1958 Act SO that employees leaving the service of the Metropolitan
Police, Fire, Park Police, or Executive Protective Service who are
subsequently rehired within a three-year period, may be brought back
in as an employee at a private's salary which is up to, but not higher
than, the salary of the grade and step which the officer held in the
department which he left.
Section 101 (5). Dog Handlers.-Amends the 1958 Act to provide
that in the event dog handlers' positions are reclassified as non-tech-
nician jobs, or dog handlers are reassigned to other jobs, the resulting
reduction in salary will in no way be considered an adverse action.
Section 101 (6). Compensation for Technicians.-Amends the same
Act to provide that in the event technicians jobs are reclassified as
non-technician, any employee holding such a position will not have his
salary reduced and will be paid according to the basic salary scale
only when the basic rate of compensation to which the the employee
is entitled exceeds his present actual salary.
Section 101 (7). Firemen Technician's Compensation.-Amends
Section 302 of the Act to increase the pay differential of police tech-
nicians by 8 percent.
Section 101 (8). Clarification of Eligible Service.-Clarifies sec-
tion 401 of the 1958 Act SO that in computing eligibility for longevity
salary increases, only satisfactory periods of service in the police and
fire department and the armed forces can be counted.
Section 101 (9). Clarification of Continuous Service.-Also clarifies
section 401 SO that in computing continuous service as a deputy chief
only periods of satisfactory service in the police or fire departments
and the armed forces can be counted.
Section 101 (10). Fire Prevention Division.-Adjusts the salaries of
two officers adversely effected by the 1973 personnel action and places
them in the same salary step as all other members of the fire preven-
tion division. Class 2. step 4.
Section 102. Legal Holidays.-Redefines certain holidays for public
safety personnel to conform to Federal three-day holiday designations.
Section 103. Effective Dates.-Sets effective dates for Title I. All
sections become effective July 1. 1974 except those two sections relating
to calculating continuous and eligible service, which are retroactive to
May 1, 1972.
PART 2-STUDY OF POLICE AND FIREMEN'S SALARIES AND RECOMMENDATIONS
Section 111 (a). Annual Salary Study.-Requires the District of
Columbia Mayor to conduct an annual survey of salaries and related
matters, such as hours of work, health benefits, retirement benefits,
and sick pay. The survey shall include data from the surrounding
jurisdictions in this metropolitan area and from cities of comparable
size. It shall also include changes in the cost of living index for Wash-
10
ington, and rates of compensation for comparable Federal and Dis
trict classified jobs.
Section 111 (b). Study Committee.-The annual study authorized
in subsection (a) shall be conducted by a study Committee, the size of
which shall be determined by the Mayor. Representatives of both man-
agement and the labor unions shall serve on this Committee.
Section 111 (c). Study Results.-The results of the annual study
shall be made public before June 30 each year, shall be made avail-
able for use in collective bargaining negotiations, and shall be used
for adjusting salaries where there is no bargaining unit.
Section 112. Recommendations for Changes in Compensation.-The
Mayor shall forward to the local City Council his recommendations
for changes in the salary compensation of police and firemen, and
other recommendations relating to collective bargaining issues. The
first such recommendations shall be forwarded not later than October 1,
1975, and subsequent periods for submitting recommendations shall
be agreed to in collective bargaining. The recommendations of the
Mayor are labor-management issues and therefore, are subject to the
dispute resolution procedures of Section 203.
Section 113(a). Establishment of Labor-Management Relations
Board.-Requires the Mayor-Commissioner to establish a Labor Man-
agement Board for the District of Columbia. The Board shall be
composed of an equal number of members from Labor and Manage-
ment and shall have a neutral Chairman. The Chairman shall be
selected by the Mayor from a list acceptable to a majority of other
members of the Board.
In addition to any other duties given the Board for any other group
of employees, the Board shall have the functions as specified in sub-
section (b) over police and fire personnel.
Section 113(b). Jurisdiction of Board.-The Labor-Management
Board shall have jurisdiction over determining appropriate bargain-
ing units; reviewing union elections; issuing remedies for unfair labor
practices; resolving negotiation impasses including recommendations
by the Mayor on salaries through mediation, fact-finding or final and
binding arbitration; and to remand disputes. If formal negotiations
have been in progress for 60 days and impasses have not been resolved,
either party may request the Board to order binding arbitration in-
cluding last best offer forms. In such arbitration, all unresolved issues
shall be included.
PART 3-POLICEMEN AND FIREMEN'S RETIREMENT AND DISABILITY ACT
Section 121 (a). Definition of "Average Pay".-The section amends
the Police and Firemen's Retirement and Disability Act by adding a
definition of "average pay". Average pay is the average of any twelve
consecutive months of service salary which will be used to calculate all
new annuities.
Section 121 (b). Substitution of Average Pay Definitions in Other
Sections of Act.-This subsection inserts "average pay" in lieu of
"basic salary" at the following points in the Retirement and Disability
Act: D.C. Code, Title 4, Section 527, service connected disability not
incurred in line of duty; Title 4, Section 528 optional retirement;
and Title 4, Section 531, survivor benefits and annuities.
11
Section 121 (c). Change in Disability Retirement Procedures.-This
subsection provides that members seeking disability retirement with-
out the supporting recommendation of the Board of Police and Fire
Surgeons shall themselves have the burden of proof in proceedings
before the Policemen and Firemen's Retirement and Relief Board.
Section 121 (d). Annuities of Recent Retirees.-This subsection
provides that in the case of members of the police and fire departments
who retire less than 12 months before a scheduled pay increase for
active members, their retirement benefits shall be increased by that
percent of time out of a year during which they have been retired.
Section 122 (a). Establishment of Police and Firemen's Retirement
and Relief Board.-This section provides a legislative basis for and
reconstitutes the Police and Firemen's Retirement and Relief Board.
The membership shall consist of two public representatives (one a
physician), and one member and one alternate from each of five D.C.
government agencies (Personnel, Corporation Counsel, Human
Resources, Police and Fire.)
Section 122 (b). Appointment of Board Members.-Appointments-
to this Board shall be made 90 days after enactment of this Act. Public
members shall serve for a two-year term and shall receive compensa-
tion at a rate provided in Federal law for experts and consultants.
Section 122 (c). Board Functions.-The Mayor-Commissioner shall
establish rules of procedure for this Board and provide it with neces-
sary staff.
Section 123 Medical Examinations.-This section provides that
retired personnel over the age of fifty, who under another provision of
law cannot be reemployed, are no longer required to take an annual
medical examination.
Section 124. Effective Dates.-This section establishes effective
dates for Title III, "Average pay" provisions take effect on July 1,
1975. Changes in the disability retirement procedures take effect 30
days after enactment of this Act. Provisions relating to the Police
and Firemen's Retirement and Relief Board take effect immediately
upon enactment.
HISTORY OF COMMITTEE ACTION
The Subcommittee on Revenue and Financial Affairs of the House
District Committee, concerned at the considerable amount of time
which had elapsed since the previous police and firemen's pay bill,
initiated its hearings on police and firemen's salaries and related
employment issues on December 6, 1973. Testimony was submitted by
spokesmen for the District of Columbia Government and the Federal
Department of the Treasury. At this hearing, the District Govern-
ment promised to submit to the Committee draft legislation with
recommendations on salaries, reducing disability retirements, and
funding police and firemen's pensions.
A second hearing was held on April 25, 1974 on the four key police
and firemen's pay bills then before the Committee: H.R. 12296, H.R.
12311, H.R. 12604, and H.R. 14212. These bills called for pay increases
ranging from 13 to 18 percent for metropolitan policemen, firemen,
Park Police and Executive Protection police. They contained a variety
12
of alternative methods for determining further pay increases, includ-
ing automatic cost of living escalators and compulsory arbitration.
Testimony was received from Members of Congress, representatives of
the District of Columbia Government, the International Brotherhood
of Police Officers, the Policemen's Association of the District of
Columbia, the District of Columbia Firefighters Association, the Re-
tired Policemen's Association, the Retired Firemen's Association, and
the District of Columbia Police Wives Association.
At this second hearing, the District of Columbia Government an-
nounced its support for a 10-percent increase in pay for public safety
personnel, based mainly on budgetary constraints. The city officials
also expressed opposition to any provisions requiring automatic future
pay raises. The city felt strongly that this should be a matter for labor
negotiations. Finally, the city was opposed to provisions calling for
compulsory arbitration. Representatives of the police and firemen's
labor unions supported pay increases at least equal to the cost of living
increases, a regular approach for considering future pay increases, and
strengthened labor negotiation procedures, including some form of
final arbitration.
A final public hearing on pay legislation was held by the Subcom-
mittee on June 12, 1974. Testimony was continued on H.R. 14212, and
on H.R. 14375, a new bill which reflected the city government's posi-
tion as expressed in the April 25 hearing.
The Subcommittee reported out the provisions of the present bill
on June 18, 1974. During the markup by the Subcommittee, amend-
ments were adopted to set the pay increase at 16 per cent effective on
July 1, 1974, to adopt a study method for making future pay level
recommendations, and to establish a labor management relations board
to cover collective bargaining involving the police and fire depart-
ments. The clean bill embodying these amendments (H.R. 15777) was
introduced on July 2. 1974 and favorably reported as Title I of H.R.
15842, by the Full Committee on the District of Columbia on July 17,
1974.
COST OF TITLE I
We are advised by the District of Columbia Government that the
costs and savings of the provisions of the proposed legislation for
fiscal year 1975 are as follows:
Salary increases
$12, 526, 000
Longevity benefits
175,000
Overtime pay
553,000
Holiday pay
530,000
Terminal leave
63,000
Retirement equalization
4,550,000
Savings from "average pay"
45,000
Net total
18,352,000
The District of Columbia Government testified at the April 25, 1974
hearing that of the above amount there is approximately $11,400,000
in the reserve in Fiscal Year 1975 for police and firemen's pay costs.
Thus the amount of the increase not presently budgeted is approxi-
mately $6,800,000. H.R. 15842 does not provide additional sources of
funding. However, other legislation reported by the House District
13
Committee would delegate to the City Council the authority to raise
local rates if the financing of pay raises could not be accomplished by
readjustments in the city budget.
If current factors prevail, the total cost of this legislation over a
period of five fiscal years will be approximately $91,000,000.
CONCLUSION
In summary, the Committee strongly believes that under the eco-
nomic conditions discussed under the need for this legislation, salaries
increases provided in the proposed legislation which will afford a 16
percent increase for District of Columbia police and fire personnel,
U.S. Park police, and the Executive Protection Service, are fully
justified and appropriate at this time. The officers and members of
these services will be afforded no more than an increase comparable
with that accruing to other government personnel, other jurisdictions,
and in lien with the declining value of the dollar. The Committee
wishes to re-emphasize that the salary adjustments proposed in this
bill are a way of "catching-up" with the loss in economic status that
police and firemen have experienced over the last two years.
With respect to procedures to be followed in future review of pay
levels, H.R. 15842 provides the minimum possible amount of organ-
ization and procedure. Guidelines for pay reviews on a timely and
comprehensive basis are set forth. Under home rule, the District of
Columbia Government will have authority over personnel policies and
procedures. The bill has, therefore, avoided reliance on precedent-
setting cost of living formulas, compulsory arbitration binding on
the City Council, or other costly procedures which result in automatic
pay raises.
The bill increases the salaries of the Park Police and the Executive
Protective Service. But it does not specifically outline a procedure for
considering future pay increases for members of these law enforcement
agencies, whose pay levels are now linked to the D.C. Metropolitan
Police Departments (D.C. Code Title 4, Section 833). The Committee
has been informed by the Office of Management and Budget that the
matter of procedures for handling compensation for members of these
two Federal agencies is being considered, and that as soon as possible
appropriate recommendations will be made to the Congress.
Finally, the proposed amendments to the Disability and Retirement
Act place the provisions in that Act on a more comparable basis with
pension provisions of other public employees, result in some cost sav-
ings, and help avoid the possible abuses which have led to high num-
bers of disability retirements.
The Committee, therefore, urges the Congress to adopt H.R. 15777,
as amended.
TITLE II-TEACHERS' COMPENSATION
PURPOSES OF THE TITLE
The purposes of this title are to amend the District of Columbia
Teachers' Salary Act of 1955, principally to provide increased salaries
thereunder in a two-stage sequence; to provide new revenues sufficient
to meet the additional costs which will accrue as a result of the enact-
ment of this title, to suggest dates and procedures to the District of
Columbia Government for providing a yearly review of compensation
rates, and to establish a five year renewable certificate for all class 15
employees.
AMENDMENTS TO THE D.C. TEACHERS' SALARY ACT
Salary Increases
A two-stage salary increase is provided in this title as follows: (1)
The first increase is to become effective September 1, 1974. This pro-
vision will increase the effective salary of the Superintendent from
$39,500 to $40,000.1 The salary of the Deputy Superintendent will
be raised from $33,000 to $36,000.2 The salaries of all other professional
employees will be increased by 10%.
As far as teachers and other employees in salary class 15 are con-
cerned, the starting salary will be increased from $8,350 to $9,650, and
such a teacher's maximum salary will increase from $13,965 to $16,130,
attainable after 15 years of service. The minimum salary for teachers
with a Master's degree will increase from $9,190 to $10,615 and the
maximum from $16,300 to $18,825, also after 15 years.
The following chart presents a full picture of the increases this
provision will afford teachers in all the various subclasses.
IMPACT OF 10.0 PERCENT SALARY INCREASE FOR DISTRICT TEACHERS
Present
Proposed
Amount of increase
Teacher
Minimum Maximum Minimum Maximum Minimum Maximum
Bachelor's degree
8,350
13,965
9,650
16,130
1, 300
2, 165
Bechelor's plus 15
8,770
14,800
10,130
17,095
1,360
2,295
Master's degree (B.S. plus 30)
9,190
16,300
10,615
18,825
1,425
2,525
Master's plus 30
9,610
16,730
11,100
19,320
1,490
2,590
Master's plus 60 or doctor
10,030
17,270
11,585
19,950
1,555
2,680
1 The rate of compensation for Salary Class 1A is limited to the rate for Level III of
the Executive Schedule ($40,000 as of the effective date of this salary adjustment).
2 The rate of compensation for Salary Class 1B is limited to the rate for Level V of
the Executive Schedule ($36,000 as of the effective date of this salary adjustment).
(15)
36-558-H. Rept. 1203-74-3
16
A description of the effect these raises will have upon the competi-
tive position of District of Columbia teachers' salaries as compared
with those paid teachers in the school systems in the other jurisdictions
of the Washington Metropolitan area, as well as with those paid in
other U.S. cities of comparable size, is presented elsewhere in this
report.
Similar increases are provided also for teachers and administrators
serving in the summer schools and the adult education program.
(2) The second increase is to become effective as of January 1, 1974,
and shall be an increase of 3% computed on a compounded basis. It is
the intent of Congress that current salaries shall be increased by 10%
on September 1, and on January 1 the September salaries will be fur-
ther increased by 3%. For example, Class 15 Group A will be increased
as follows:
Current.-$8,770.
September 1.-$9,650.
January.-$9,940.
Except that the salary of the Superintendent may not be increased
above $40,000 and the salary of any other position may not be in-
creased above $36,000.
Establishment of yearly review of compensation rates
Beginning with 1975, the Board of Education shall by March 1 of
each year, submit to the Mayor the following:
(A) The percentage rate of the cost-of-living change since the ef-
fective date of the last revision of the compensation schedule with re-
spect to the teachers of the District of Columbia school system.
(B) The results of a study comparing compensation of the teachers
in the District of Columbia with (a) teachers in cities of comparable
size and (b) teachers within jurisdictions in the Washington Metro-
politan area.
The Mayor shall submit the data submitted to him by the Board
to the Council along with his recommendations with respect to com-
pensation (and other related matters) of teachers of the District of
Columbmia school system.
The principal thrust of this section is to establish a system and
procedures consistent with the District of Columbia Self-Government
and Governmental Reorganization Act. This will provide all of the
parties concerned a better opportunity to control the course of events
involving the process of collective bargaining between labor and man-
agement in the establishment of the rate of compensation and other
related matters. Testimony was received that this is the most desir-
able system to be instituted in light of the self-determination intent
of the home rule legislation.
It is the intent of this section to simply suggest guidelines to the
newly elected Council. It is free to use any other factors that it may
deem necessary and appropriate.
17
Substitute teachers' pay
The Committee is fully aware that it is within the jurisdiction of
the Board of Education to establish the rate of compensation of sub-
stitute teachers. However, the Committee is of the opinion that there
should be a complete review and an increase in the rate of compensa-
tion for this category of teachers. Testimony by Ms. Barbara Size-
more, Superintendent, D.C. Public Schools, indicated that the last
adjustment in the rate of compensation for substitute teachers was
July 1, 1969. The rate was then established at $28.00 per day.
A survey was conducted by the school system and yielded the fol-
lowing information.
(a) Rate of compensation in Montgomery County is $29.80 per day
to be increased to $31.81 in September of 1974.
(b) Rate of compensation in Arlington is $22.00 per day.
Based on this data, the Committee urges the D.C. School Board
to complete its review and to enact substitute teachers' pay increases
SO that this category of employees can be adequately compensated.
Changes in degree requirements for teachers and school officers
This bill also amends the Teachers' Salary Act of 1972 in the follow-
ing manner: (1) returns the degree requirement for (a) attendance
officers and (b) child labor inspectors and (2) to include in Class 15
Group B not only those persons possessing a Master's degree, but also
those who have 30 hours of appropriate course credit beyond the
Bachelor's degree. The Board is authorized to determine the appropri-
ateness of the course work presented in lieu of a Master's degree.
Need for salary increases
Salaries for District of Columbia teachers and school officers were
last increased in October, 1972 (P.L. 92-518) in two stages. The first in-
crease was 7% retroactive to September 1, 1972; the second increase
was 5% effective September 1, 1973. This was a cumulative increase
of 12% and thereby established a satisfactorily competitive pay scale
for District teachers in relation to salaries paid teachers in the subur-
ban jurisdictions of the metropolitan area. The $8,770 starting salary
for District teachers with the bachelor's degree provided in that Act
ranked in the upper quartile of the 29 largest cities, all with a popu-
lation in excess of 500,000.
The extent to which this competitive position has deteriorated for
school year 1974-75, by reason of substantial increase in teachers' sal-
aries in some of the suburban jurisdictions is shown in the following
table, which also reveals the extent to which this disadvantage will be
overcome by the 13 percent salary increase for District teachers pro-
vided in this title.
Statistics presently available indicate that there has been a continu-
ing increase in the rate of compensation for teachers in most jurisdic-
tions. The trend nationally is roughly a 6 percent yearly increase.
Consequently, the strong competitive position enjoyed by the District
at the time of the last pay increase in 1972 has eroded.
18
Current competitive salary position of District teachers
The following table will show that the District has been able to
retain its salary advantage in comparison with the salaries paid begin-
ning teachers in the six local suburban school systems during recent
school years through 1973-74, even though 1973-74 was the thirteenth
consecutive school year that most or all of the local suburban systems
have increased teachers' salaries.
5-YEAR TREND IN SALARIES PAID TO BEGINNING BACHELOR'S DEGREE TEACHERS
BY SCHOOL SYSTEMS IN THE WASHINGTON METROPOLITAN AREA
School system
1960-70
1970-71
1971-72
1972-73
1973-74
Alexandria
$7,050
$7,250
$7,550
$7,850
$8,285
Arlington
6,800
7,000
7,575
7,826
8, 217
Fairfax
7,000
7, 200
7,350
7,600
7,900
Falls Church
7,000
7,250
7,550
7,800
8,100
Montgomery
6,900
7, 250
7,615
7, 800
8,101
Prince George's
6,800
7,175
7,600
7, 828
8,080
Washington, D.C
7,000
7,800
7,800
8, 350
8,770
The extent to which this competitive position has deteriorated for
school year 1974-75, by reason of substantial increase in teachers'
salaries in some of the suburban jurisdictions is shown in the following
able, which also reveals the extent to which this disadvantage will be
overcome by the 13 percent salary increase for District teachers pro-
vided in this proposed legislation.
COMPARISON OF MINIMUM AND MAXIMUM SALARIES PAID TEACHERS WITH BACH-
ELORS AND MASTERS DEGREES BY 7 LOCAL SCHOOL SYSTEMS IN THE WASHING-
TON METROPOLITAN AREA, 1973-74
B.A. salary range
M.A. salary range
Mini-
Maxi-
Mini-
Maxi-
mum
Rank
mum
Rank
mum
Rank
mum
Rank
Alexandria
$8,285
2
$14,913
2
$9,528
4
$17,564
1
Arlington
8,217
3
15,551
1
9,598
3
16,795
3
Fairfax
7, .900
7
14,121
3
8,300
7
17,522
2
Falls Church
8, 100
5
10,935
7
8,991
6
16,200
5
Montgomery
8,101
4
11,017
6
9,073
5
16,445
4
Prinee Georges
8,080
6
14,059
4
9,696
1
16,160
6
Washington, D.C
8,770
1
13,615
5
9,650
2
15,675
7
Median (except District of
Columbia)
8,100
14,090
9, 300
16,620
Mean (except District of
Columbia)
8,114
13,433
9, 198
16,781
SOURCE.-1973-74: Survey data from survey conducted by District of Columbia Personnel Office, Com-
pensation and Research Division.
The following chart, which shows minimum and maximum salaries
paid teachers in the 29 largest cities during school year 1973-74, shows
that the District last year ranked fifth among such cities in the salaries
paid starting teachers with the bachelor's degree. This represents
only a moderate increase from the seventh place in this category held
by the District in 1972-1973, based upon its starting salary of $8,350.
19
WITH BA AND MA DEGREES IN THE 29 LARGEST CITIES IN THE UNITED STATES
BA salary rank
MA salary rank
School system
Minimum
Rank
Maximum
Rank
Minimum
Rank
Maximum
Rank
Atlanta 2 3
$7,950
15
$12,422
17
$8,750
14
$13,672
21
Baltimore
3
7,900
16
12,289
18
8,558
18
16,239
6
Boston 3
8, 459
10
14,359
6
9,159
9
15,259
11
Buffalo 2 3
8,695
6
13,903
9
9,910
4
15,552
9
Chicago1
10,000
1
16,628
1
10,686
2
17,802
1
Cincinnati 23
7,770
18
12,770
15
8, 604
17
13,715
20
Cleveland 3
823
17
13,309
13
8, 348
21
15,068
12
Columbus 3
7, 600
21
13,163
14
8,428
19
14,592
14
Dallas
7,000
27½
10,500
26
7,700
26
13,500
23
Denver
7, 345
23
12,495
16
8, 660
16
14,765
13
Detroit 13
9, 200
4
15,390
4
10,108
3
17,620
2
Houston 1
7,200
26
10,610
25
7,820
25
11,850
27
Indianapolis
7, 746
19
12,252
19
8, 270
22
14,348
17
Jacksonville
7,650
20
11,280
24
420
20
12,350
26
Kansas City
274
25
11,510
21
7,696
27
13,652
22
Los Angeles 1
8,540
8
16,180
2
9,040
11
16,280
4
Memphis
7, 300
24
11,400
23
8,130
23
12,470
25
Milwaukee
8,600
7
13,749
10
972
12
14,429
15
New Orleans
7,000
271/2
10,300
27
7,300
28
10,900
29
New York 1 3
9,600
2
15,750
3
11,350
1
17,500
3
Philadelphia 1 3
9,256
3
15,075
5
9,568
6
16,258
5
Phoenix
7, 444
22
11,414
22
7,940
24
14,391
16
Pittsburgh
3
8,500
9
14,100
8
9,100
10
15,600
8
St. Louis
8,000
14
13,400
12
8,720
15
14,120
18
San Antonio
6,500
29
10,033
28
7,150
29
10,920
28
San Diego
8,327
11
11,852
20
9,410
7
13,901
19
San Francisco
8,265
12
14,180
7
9,405
8
15,345
10
Seattle
8,156
13
9, 096
29
8,812
13
12,959
24
Washington, D.C.3
8,770
5
13,615
11
9,650
5
15,675
7
Washington, D.C. (pro-
posed)
9,650
2
14,975
6
10,615
3
17,245
4
Mean (except District of
Columbia)
8, 039
12,836
8, 787
14,466
Median (except District of
Columbia)
7,925
12,632
8,690
14,460
1 Cities with population over 1,000,000.
2 Cities with population under 500,000.
3 Cities in the eastern part of the United States.
Sources: 1973-74 salary survey data compiled by National Education Association and by District of
Columbia Personnel Office, Compensation and Research Division.
With reference to the foregoing table, it should be pointed out that
in as much as many of these large cities have adopted higher salary
scales for their teachers for the current school year, this chart does not
present the current picture, either from the standpoint of the competi-
tive standing of the District's present salary scale or from that of the
rankings of the District teachers' salaries after the implementation of
the 10 percent salary increase proposed in this title as of September 1,
1974. Also, it is of great significance that Chicago, New York, Phila-
delphia and Detroit, cities in the eastern portion of the United States
and therefore competitive with the District of Columbia for recruit-
ment and retention of teacher personnel, all pay their teachers higher
salaries than does the District.
Thus, while the erosion of the District's competitive position among
the large cities has been slow in recent years, due to the deceleration
of teachers' salaries as a national trend, the fact is that this erosion has
reached a point where increases in D.C. teachers' salaries are needed
at this time.
20
Hearings
Public hearings on this proposed legislation were held by our Sub-
committee on Education on May 30 of this year. Testimony was re-
ceived from spokespersons for the District of Columbia government,
the D.C. Board of Education, the District of Columbia Public Schools
administration, the Washington Teachers Union, Council of School
Officers, and the D.C. Retired Teachers Association.
Costs
The District government submitted the following cost estimates
based on a 10 percent increase, effective January 1, 1974, the salary
increase recommended by the District government:
COST ESTIMATE-TEACHERS SALARY ACT BASED ON 10 PERCENT SCHEDULE
INCREASE
Cost 1
Cost
fiscal year
full
1975
fiscal year
Salary increase
$6,500,000
$10,725,000
Evening and summer school
80,000
245,000
Life insurance
20,000
30,000
Total
6,600,000
11,000,000
1 Effective Jan. 1, 1975.
It is estimated that the 13 percent increase will cost $13.8 million
for Fiscal Year 1975. The funds necessary to make up the difference
between the 10 percent increase recommended by the District govern-
ment and the 13 percent recommended by this Committee will come
from the revenues raised by the new taxing authority authorized by
this title, and from the property tax revenue bill described elsewhere
in this bill.
SECTION-BY-SECTION ANALYSIS
Section 201
This section contains the short title of the bill, the "District of Co-
lumbia Teachers' Salary Act Amendments of 1974".
Section 202
This section provides the definitions used in this title.
Section 203
The subsections of this section does the following
(a) Amends the salary schedule for teachers, school officers, and
certain other employees of the Board of Education to provide for an
average 10 percent salary increase for all such employees other than
the Superintendent (who receives a 1.01 percent increase), and the
Deputy Superintendent (who receives a 1.09 percent increase) effec-
tive on the first day of the first pay period beginning on or after
21
September 1, 1974. The starting salary for teachers is increased from
the present $8,350 to $9,650.
(b) Amends the salary schedule to provide an increase of approxi-
mately 10 percent in the salary schedule for educational personnel
in the summer schools, veterans summer school centers, and adult edu-
cation schools, also effective on the first day of the first pay period be-
ginning on or after September 1, 1974.
(c) Provides that effective on the first day of the first pay period
beginning on or after January 1, 1975, the rates of compensation pre-
scribed in the salary schedule will be increased by approximately
3 percentum, computed on a compounded basis. It is provided that
the rate applicable to the Superintendent shall not be increased above
the rate in effect for level III of the Executive Schedule (currently
$40,000) and the rate applicable to any other position shall not be
increased above the rate in effect for level V of the Executive Schedule
(currently $36,000). This section also authorizes a corresponding in-
crease in the rates of compensation for veterans summer school centers,
and adult education schools.
Section 204
This section sets forth suggested guidelines and procedures to be
followed by the District government in providing a yearly review of
salaries. These are only suggested minimal guidelines, and the District
government is free to use any others that they may deem necessary and
appropriate.
Minimally, it is suggested that the Board of Education submit to
the Mayor the results of a study that (a) reflects the change in the
cost-of-living since the effective date of the last salary revision and
(b) a comparability study between the compensation of D.C. teachers
with teachers in cities of comparable size and teachers within juris-
dictions in the Washington metropolitan area.
The Mayor shall then submit this information to the Council along
with his recommendation.
Section 205
This section authorizes the Council to change the rate of certain
taxes SO as to provide the revenue necessary to finance any salary in-
creases for teachers.
Section 206
This section changes the eligibility requirement for Class 15 Group
B. Previously, to be eligible for this class a teacher had to possess a
Master's degree. The new requirement is a Master's degree or 30 ap-
propriate hours beyond the Bachelor's degree. The Board of Educa-
tion shall establish rules to determine the appropriateness of the course
credit offered in lieu of the Master's degree.
This section creates a 5-year renewable teaching certificate for all
teaching personnel in the school system. Effective July 1, 1972, the
Board established such a policy that was prospective from the above-
cited date. The intent of this section is to cover all teaching personnel.
22
Effective September 1, 1974, any properly certified teacher in the
school system will receive a 5-year certificate renewable upon the ap-
plication of six or more hours of appropriate credit earned during
the preceding 5-year period. The Board has been directed to establish
the appropriate rules, regulations, and requirements to fully imple-
ment the intent of this section.
Section 207
This section returns the degree requirement for the position of at-
tendance officers and child labor inspectors. The degree requirement
was removed in the 1972 amendments which had the effect of "de-
professionalizing" these positions. Prior to that amendment these posi-
tions were Class 15 positions, with persons within these positions ob-
taining advanced degrees to qualify for salary advancement. This
section seeks to correct the inequity between degree-holding and non-
degree-holding personnel being accorded the same job status.
POSITION OF DISTRICT OF COLUMBIA GOVERNMENT
Salaries for District of Columbia teachers and school officers were
last increased in September 1973 by public law 92-518. That law in-
creased salary levels in two steps, an average of 12 percent, and thereby
established a highly competitive pay scale for District teachers in re-
lation to salaries paid other teachers in Washington Metropolitan
area.
The District Government believes that for the purpose of setting
salaries for District teachers and school officers, the following policies
should continue to be used as general guides:
(1) That the minimum salaries for District of Columbia public
school teachers should be significantly higher than minimum salaries
paid by school systems in the Washington Metropolitan Area; that
the maximum salaries for District public school teachers should be
close to the highest rates paid in the area; and that salaries for Dis-
trict public school officers should be close to the highest salaries paid
by school systems in the Washington Metropolitan Area. Because
suburban areas provide other advantages, such as savings in travel
time and fewer socio-economic problems, large city school systems
must be able to offer a competitive salary if they are to attract and
retain capable and enlightened teachers and school officers. For the
District Government to pay the same as that paid by local school juris-
dictions would place us at a decided competitive disadvantage since
a young teacher would generally prefer to teach in a suburban school
system if there was no difference in salary as an attractor.
(2) That salaries of District of Columbia school teachers and offi-
cers should be in a very favorable competitive position with those at
the nation's largest cities, particularly those cities which are likely to
recruit personnel from the same areas as the District (e.g., Philadel-
phia, Pittsburgh, Baltimore and New York). The next few years are
vital, and there is every likelihood that key administrative personnel
will continue to be sought from outside of the District's public school
system and certainly key administrative personnel in our own school
system will be highly sought by others.
23
The Committee agrees that these policies are important because
they establish sound guidelines for salary administration and set a
logical basis for providing competitive salaries for our educational
employees.
The District feels that a 10 percent increase is adequate to imple-
ment these policies. The Committee disagrees, and based on the testi-
mony and the Committee's deliberation concluded that a 13 percent
salary increase is the minimum amount necessary to implement these
policies.
It is the position of the Committee that a 10 percent increase effec-
tive January 1, 1975 does not adequately consider all the significant
factors that should be considered to adequately compensate District
teachers.
During Committee deliberation the following factors were con-
sidered and adopted in arriving at a 13 percent increase:
(1) The rapid inflation that have occurred since the last compensa-
tion rate increase. Testimony revealed that this figure is now beyond
the 16 percent.
(2) The inordinate high cost of living in the District.
(3) Further, discussion and deliberation revealed the feeling of the
Committee that teachers are the most underpaid professionals in the
United States. As the professionals who to a large degree are responsi-
ble for shaping the minds of America's young, they should be duly
compensated, commensurate with the charge of their profession.
On the question of whether a 13 percent increase for teachers will
assure a better delivery of educational services to the citizens of the
District of Columbia, the Committee felt that the assurance is no
greater or less than an assurance that a 16 percent increase to firemen
and policemen would produce a better delivery of these services. The
13 percent increase, however, is calculated to attract qualified teachers
to the District of Columbia Public School system.
CONCLUSION
For the reasons stated above, the Committee strongly recommends
favorable action on this title.
36-558-H. Rept. 1203-74-4
TITLE III-TEACHERS' RETIREMENT ANNUITIES
PURPOSE OF TITLE III
The purpose of Title III of the bill (H.R. 15842) is to provide a
minimum monthly retirement annuity for the District of Columbia
school teachers who retired prior to October 20, 1969, which would be
equivalent to the minimum amount the Congress provided for Social
Security recipients (Public Law 90-233), which is presently $93.80.
The present provision, approved August 7, 1946 (D.C. Code TIT.
31, Section 725) is amended to provide for an adjustment in annuities
for approximately 1553 teacher retirees, many of whom are on fixed
incomes and will be unable to keep pace with the current economic
conditions.
BACKGROUND
In 1966 the D.C Government requested that Congress appropriate
$60 million to the fund for retired teachers. The District Education
Association was opposed to this figure at that time, claiming that it
was not only short-sighted, but based on the needs of 1966, instead of
considering inflation in years to come.
This legislation, however, was passed by Congress and the D.C.
Government was appropriated the.$60 million it requested.
Congressionally-approved pay increases for D.C. teachers and school
officers based on District Government recommendations have totaled
53.1% in the period July, 1966, to September, 1973, while for the
period July, 1966, through October, 1973, classified pay has increased
by 49.1%.
NEED FOR LEGISLATION
Teachers who retired prior to October 20, 1969, are not receiving
annuities equivalent to other District of Columbia employees who re-
tired prior to that date. Title III of the reported bill (H.R. 15842)
provides the same increases for the District of Columbia school teach-
ers who retired prior to October 20, 1969, that the Congress has pro-
vided for classified employees of the District of Columbia and all
classified Federal employees. The bill also provides for annuities for
surviving children of the annuitant to be the equivalent of the mini-
mum provided for Social Security beneficiaries.
SECTION-BY-SECTION ANALYSIS OF TITLE III
Section 301
Subsection (e) (1) would provide a monthly rate of annuity to re-
tired teachers, which will be no less than the minimum authorized un-
der Title II of the Social Security Act.
(25)
26
Subsection (e) (2) would provide surviving children of annuitants,
who retired prior to October 20, 1969, with a minimum monthly pay-
ment of $132.
Subsection (e) (3) would prohibit payments to an annuitant or
survivor, who is or becomes entitled to receive from the United States,
or the District of Columbia Government, amounts equal to, or greater
than that authorized under Title II of the Social Security Act.
Paragraphs (e) (4) and (e) (5) of the bill would provide an an-
nuity increase of $240 per year for a teacher who retired prior to Oc-
tober 20, 1969, and $132 per year for the survivor annuitant of any
teacher who retired prior to that date.
Subsection (e) (6) would provide that the monthly rate of an an-
nuity resulting from the annual increase of $240 to retired teachers
and $132 to their survivors, shall be considered in computing the
minimum annuity as authorized under Title II of the Social Security
Act.
Section 2 would provide that this Act shall become effective on the
date of enactment.
HEARING
On May 30, 1974, hearings were held by the Subcommittee on Edu-
cation. Witnesses included Members of Congress and representatives
of the District of Columbia Government, the Washington Teachers
Union, and the D.C. Retired Teachers Association.
The District Government was opposed to the bill due to cost thereof.
COST OF TITLE III
Representatives of the District of Columbia Government at the
hearing on this legislation estimated its cost to be $292,000 for fiscal
year 1975.
Subsequently, the following detailed cost estimates on this title were
supplied the Committee by the D.C. Government, based on actuarial
figures provided by the U.S. Treasury:
27
ESTIMATED COST OF PARAGRAPHS (e)(4) AND (e) (5) H.R. (APR. 4, 1974)
[Dollar amounts in thousands]
$240 benefit
$132 benefit
Average
Average
Average
Average
Fiscal year
number
amount
number
amount
1975
1, 553
1 $279. 5
87
1$8.6
1976
1,501
360. 2
84
11. 1
1977
1, 445
346. 8
80
10. 6
1978
1, 385
332. 4
76
10. 0
1979
1,321
317. 0
73
9.6
1980
1, 253
300. 7
69
9. 1
1981
1, 182
283. 7
65
8.6
1982
1,107
265. 7
60
7.9
1983
1,029
247. 0
56
7.4
1984
948
227. 5
52
6.9
1985
866
207. 8
48
6.3
1986
782
187. 7
43
5.7
1987
700
168. 0
39
5. 1
1988
619
148. 6
35
4.6
1989
539
129. 4
30
4.0
1990
464
111. 4
26
3.4
1991
392
94. 1
22
2. 9
1992
325
78. 0
18
2.4
1993
265
63. 6
15
2. 0
1994
211
50. 6
12
1.6
1995
164
39. 4
9
1.2
1996
124
29. 8
7
.9
1997
92
22. 1
5
.7
1998
65
15. 6
3
.4
1999
44
10. 6
2
.3
2000
29
7.0
1
.1
2001
18
4.3
1
.1
2002
10
2.4
1
.1
2003
6
1.4
2004
3
.7
2005
1
.2
Total
4,333.2
131. 6
P.V. 5 percent
3,058.5
92. 9
P.V. 7percent
2,718.1
82. 6
1 Increase assumed to be effective Oct. 1, 1974.
SOURCE.-U.S. Treasury Department, C.W. Kroll, Government Actuary.
TITLE IV-DISTRICT OF COLUMBIA REAL PROPERTY TAX REVISION
Act OF 1974
PURPOSES OF TITLE IV
Title IV of H.R. 15842 is intended to revise the real property tax in
the District of Columbia in order to achieve the following objectives:
1. To assure that there is an equitable sharing of the real property
tax burden among all taxpayers through tax relief vehicles which
would provide protection against tax overburdens to those now experi-
encing such burdens and which would improve the distribution of the
tax burden by reducing its regressivity.
2. To improve the administration of the real property tax through
a program of annual assessments at full value, with adequate public
information to assure understanding of this tax and to establish a
simplified and inexpensive taxpayer appeal procedure.
3. To establish a tax policy which promotes economic activity,
diversity of land uses, preservation of historical sites, and responds to
District-wide land characteristics while retaining tax burden com-
parability with surrounding jurisdictions and comparable cities.
4. To delegate power to the District of Columbia government to
increase rates on all existing local taxes in the event that such tax
increases are necessary to finance increases in salaries for police and
firemen.
Also Title IV provides additional revenue to the District by extend-
ing the 5% sales tax to commercial parking, and its repeals the sales
tax on live performances in order to provide modest support for the
performing arts.
Title IV of H.R. 15842 neither raises nor lowers real estate taxes
in the District of Columbia. The amount of taxes collected will depend
on the assessed value of property and on the tax rate. Under this bill,
as under present law, the tax rate will be set by the local City Council
in response to the fiscal needs of the District of Columbia.
NEED FOR THE LEGISLATION
The property tax is a significant source of District revenues and a
major determinant in the ability of the District Government to pro-
vide its citizens with critical public goods and services. However, the
future of the property tax and its continued productivity are directly
related to the District's ability to make needed basic reforms in the
tax to assure that a maximum degree of overall equity and acceptance
is achieved for those who ultimately bear its burden.
Recent Court challenges concerning property tax assessments have
upset present assessment procedures and have resulted in revenue losses
(29)
30
to the District. Based partly on an October 1973 District court deci-
sion-District of Columbia V. Green, 310 Atlantic 2d. 848 (1973) -re-
garding residential assessments, the District of Columbia government
announced in January 1974 that all property would be assessed at the
"single family" residential rate. The effect of this action was to set
aside the longstanding practice of differential assessments (65% for
commercial, 55% for residential properties), and to increase the share
of taxes derived from single-family residential property, which re-
sulted in a $14 million revenue loss to the District for fiscal year 1975.
Additional litigation is in progress.
By clearly establishing the basis for assessment of all property
(100% of value), and by establishing effective public notification and
appeals procedures, H.R. 15842 removes a major problem of financial
uncertainty at a time when a newly-elected government will be taking
office.
In addition, this legislation deals with other aspects of District
property taxes much in need of revision. The Committee notes, for ex-
ample, that the District of Columbia is the only jurisdiction in the
United States comparable to a State without some provision for tax
relief for the elderly. Taxes from rapidly rising property values within
a limited area of the District have created hardships for those of low
and moderate income and have made planning difficult for homeown-
ers and businesses. In depressed areas of the city, property taxes have
proven to be a disincentive to homeowners and businesses considering
rehabilitation or new construction. Tax policies have also inhibited re-
habilitation and maintenance of certain types of properties of historic
value. H.R. 15842 contains provisions to rectify each of these needy
situations.
PRINCIPAL PROVISIONS OF THE BILL
PART 2-AUTHORITY AND PROCEDURE TO ESTABLISH REAL PROPERTY
TAX RATES
Establishing the tax rate
This part authorizes a District of Columbia real property tax and
establishes a procedure by which the City Council, with the assistance
of the executive branch, shall determine the annual tax rate. The actual
revenues received from the property tax depends upon both the tax
base and the rate. The title provides primarily the base on which the
tax is levied and the proportion of tax paid by different groups.
Under this bill, as under existing law, the tax rate will be set by the
City Council based on the fiscal needs of the District. The yield and
amounts paid by different groups of taxpayers for 1974 and 1975
under varying tax rate assumptions is shown in Table I. The Council,
in setting these rates, shall make a comparison of total tax burdens of
surrounding jurisdictions SO that the tax burdens on District of Co-
lumbia taxpayers are reasonable. Property tax burdens in the Wash-
ington metropolitan area, for the most part, are competitive, as Table
II illustrates for Fiscal Year 1973. This provision will help retain this
comparability.
31
TABLE II
Rate per
$100 of Market
Value x
Effective Property Tax Rates
2.20
2.17
in
Washington Metropolitan Area
2.10
FY 1973
2.00
1.96
1.90
1.80
1.77
1.73
1.70
1.69
1.60
1.53
1.50
1.51
1.40
1.38
1.30
1.20
1.10
P.G.
Mont
D.C.
Alex
Forrfax
Falls
Fairfax
Arlington
Co. INd.
Co.lid
Va.
City,Va
Church,Va.
Co, Va.
Co.Va
surce: Revenue Finand
Based
on
TABLE I.-YIELD FROM DISTRICT OF COLUMBIA PROPERTY TAX IN FISCAL YEAR
1975 UNDER ALTERNATE ASSUMPTIONS
[In millions of dollars]
1974 yield
Original 1975
Current District of Columbia plan 2
($1.83 and
plan ($1.83
Type of property
$2.16) 1
and $2.16)
$1.83
$2.00
$2.16
Single family:
Owners
32. 2
34. 3
34. 5
37. 6
40. 6
Renters
15. 7
16.4
16. 5
18.0
19.4
Subtotal 8
49. 1
52. 0
52.2
57.0
61. 6
Multi family 3
32. 0
33. 4
28. 5
31. 2
33. 7
Commercial 3
57. 2
60.4
51. 2
55. 9
60. 4
Total
138. 3
145.8
131.9
144. 1
155. 7
1 The rate of taxation is $3.32 per $100 of assessed value which, when applied to single family property
assessed at 55 percent of market value is the equivalent rate of $1.83 on full value, and which, when applied
to multifamily and commercial property assessed at 65 percent is the equivalent rate of $2.16 on full value.
2 Assessments at 55 percent of market value for all property.
3 Includes vacant land.
NOTE.-Estimates of 1975 tax yield are calculated from the table, "Analysis of fiscal year 1975 Estimated
Real Property Tax Base by Category of Property," District of Columbia Department of Finance and
Revenue, January 1974.
SOURCE.-1974 yield is from table C of the District of Columbia Department of Finance and Revenue
paper, 'Real Estate Information Paper," October 1973.
Tax comparisons with surrounding jurisdictions are most relevant
to the consideration of tax policy in the District. But it is worth noting
that property tax burdens are relatively low compared to other cities
of comparable size. The effective rate per $100 market value of resi-
dential property is $5.22 in Boston, $4.54 in Milwaukee, and $3.39 in
36-558-H. Rept. 1203-74-5
32
Baltimore. Cities lower than Washington include Seattle $1.60, At-
lanta $1.39 and New Orleans $1.09. When all taxes-income, sales, and
others-are considered in addition to property taxes, the tax burden in
the District for most taxpayers is about equal to the average of the 30
largest cities in the United States.
Assessments
All property shall be assessed at 100% of its estimated market value,
and assessed at least once every two years until 1978 after which it
shall be assessed annually. The District has been operating for a number
of years on a reassessment cycle of approximately every three years.
In 1975 the District Government will narrow that to every two years.
Annual assessments will avoid large increases in assessed value and
tax bills which some taxpayers are now experiencing.
Information and Appeals
This title further provides for the full disclosure of information to
taxpayers and the public, including a complete listing of all assessed
property and a description of the factors used in determining the
market values of property. A simple and inexpensive procedure for
appealing property tax bills will be handled by an independent Board
of Equalization and Review.
Tax Relief and Incentives
Subparts C and D of this part provide (beginning in Fiscal Year
1976) incentives and relief to improve or rehabilitate residential, com-
mercial and historical property in depressed areas of the District of
Columba under guidelines to be adopted by the City Council.
Tax Deferral
Subpart E of this part permits homeowners with incomes under
$20,000 who have owned their residence for at least five years to defer
the payment of tax increases more than 10% above their last year's
level. Other homeowners may defer amounts 25% or more in excess
of the previous year's tax. Deferred tax increases bear interest and are
payable when the property is sold.
This provision was included to meet the problem of the homeowner
whose income is modest and whose property is going up in value rapid-
ly as a result of market pressures. He would be allowed to defer part
of his increased taxes, affording him some relief until either his own
income rises or he disposes of the property. In order to guard against a
homeowner using this title to "borrow" money from the government,
interest is charged. The Committee believes that this provision will
tend to increase neighborhood stability by giving protection to long-
term residents of neighborhoods where property values increase much
faster than household income.
33
Homesteading
Part 6 of Title II increases the authority of the District of Colum-
bia government to acquire tax delinquent houses and to sell them to
private individuals under an urban homestead program to be estab-
lished by the City Council.
PART 3-REAL AND PERSONAL PROPERTY TAX EXEMPTIONS
Tax exemptions for property owned by the United States, foreign
governments, or the District of Columbia government as currently in-
cluded in the District of Columbia Code are retained in H.R. 15842.
Exempt properties specifically named in District law also retain their
exemptions. Property that is owned by the United States or another
government which is leased or otherwise made available for use by any
person for commercial purposes shall also be exempt from taxation.
But the lessee or user of the property (except for handicapped per-
sons under the Randolph-Shepherd Vending Stand Act) shall be sub-
ject to a tax for the period of the lease at the same rates and amount as
if he were an owner. This latter is a new provision of law and reflects
a more equitable pricing of space for such profit-making activities. In
addition, this part adds an exemption for property used for legitimate
theater profit corporations.
PART 4-PROPERTY TAX CREDIT FOR DISTRICT OF COLUMBIA RESIDENTS
Under this part, low-income homeowners and tenants are allowed a
tax credit (or rebate) if their property taxes exceed a certain per-
centage of their income. This type of provision has been recommended
by the Federal Advisory Commission on Intergovernmental Relations,
and has been adopted in 21 States.
States having circuit breaker exemption for low income property
taxpayers J anuary 1, 1974
Arizona.
Minnesota.
Arkansas.
Missouri.
California.
Nevada.
Colorado.
New Mexico,
Connecticut.
North Dakota.
Illinois.
Ohio.
Indiana.
Oregon.
Iowa.
Pennsylvania.
Kansas.
Vermont.
Maine.
West Virginia.
Michigan.
Wisconsin.
How the tax credit works is shown by the following example:
If the amount of property taxes paid by a homeowner of lower
income exceeds a certain percentage of total household income, the
homeowner receives an income tax credit (or rebate if income taxes
are not paid) on a major proportion of excess tax payments. The tax
34
provision is like a fuse which blows out if the load is too heavy. Hence,
the name "circuit breaker".
Consider a homeowner with an income of $6,000 owning a $20,000
home. At the present full value rate of $1.83 per $100 value, the exist-
ing taxes are $366 per year. This represents 6.1% of his income. With
the circuit breaker, however, the taxpayer with $6,000 income re-
ceives a credit of 60% of the taxes paid in excess of 4% of his income,
or $240. The homeowner receives an income credit (or cash rebate)
for 60% of $126 (the difference between $366 and $240) or $75.60.
A renter may consider 15% of his rent (exclusive of utilities) for
unfurnished premises as rent constituting property tax. A renter with
$4,000 income paying $110 per month (or $1,320 per year) rent is con-
sidered to pay $198 in property taxes, or about 5% of his income. With
the circuit breaker the renter with $4,000 income receives a credit of
70% of property taxes paid in excess of 3% of his income or $120. The
renter receives a tax credit (or cash rebate of 70% of $78 (the differ-
ence between $198 and $120) of $54.60.
The eligibility provisions of the circuit breaker is designed to assume
that the intended beneficiaries actually receive the credits. Only low-
income D.C. residents are eligible for benefits. In addition, only the
first $400 of property taxes paid (roughly the tax on a $20,000 prop-
erty) may be considered for benefits. This prevents homeowners liv-
ing in housing considerably more expensive than that of others of
similar income from drawing much greater benefits. All household
income must be considered, and persons under age 65 may not receive
benefits if they are claimed as dependents by a taxpayer in the District
or any other jurisdiction. The income categories used in the circuit
breaker formula are comparable to those used in most of the States
with circuit breaker provisions in their laws.
PART 5-DELEGATION OF GENERAL TAXING AUTHORITY AND AMENDMENTS
TO DISTRICT OF COLUMBIA SALES TAX ACT
Other titles of this legislation, namely, salary increases for police,
firemen and teachers, will cost more than is currently budgeted by the
District Government for fiscal year 1975. By extending the sales tax
to parking, this title provides $1.5 million in additional revenue to the
District. In addition, this part delegates to the District Government
the authority to change the rates of existing local taxes in the event
that this is necessary to meet additional expenditures resulting from
the pay raises for police and firemen. This simply advances authority
which the D.C. Government will have after January 1975.
It is likely that the authority of this part may not be needed by the
District Government. Reallocation of District expenditures for 1975,
appropriation of the authorized, but not yet appropriated, Federal
payment, and increases in the property tax, may provide the revenues
needed. At the present time, at least nine States extend the general
sales tax rate to parking. In addition, several cities have applied sub-
stantially higher rates (e.g., Philadelphia 10% and Pittsburgh
20%) for motor vehicle parking.
35
This part also repeal the 5% admissions tax on live productions of
the performing arts in the District of Columbia. The revenue loss to
the city is estimated at $300,000. This amount of money would either
be retained by the performing arts groups or reflected in lower ticket
prices. The exemption applies to a very wide variety of cultural
activities: live performances of ballet, dance, or choral performances,
concerts (instrumental and vocal), plays (with and without music),
operas, readings, and exhibitions of paintings, sculpture, photography,
graphic and craft arts.
Most of the organized cultural arts activities in the District are
in difficult financial circumstances and for many the situation is
critical. The District Government not only imposes a sales tax on
admissions to live performances, but, in comparison to many other
jurisdictions, provides almost no direct budgeting support to such
organizations. Only $67,000 in D.C. government funds are designated
for the performing arts, and these are used exclusively for reimburse-
ment for such entertainment as summer concerts.
HISTORY OF COMMITTEE ACTION
Title IV of H.R. 15842 is based on a Committee Discussion Draft
bill prepared in November 1973 that was the subject of extensive pub-
lic hearings by the City Council under a unique-and very successful-
arrangement. At the request of the Subcommittee on Revenue and
Financial Affairs, the local Council undertook an extensive analysis
of a draft bill and made recommendations thereon before legislation
was introduced in Congress. This review included many hours of dis-
cussion with tax experts, property assessors, realtors, homeowners and
D.C. government officials in the Department of Finance and Revenue.
The City Council conducted three days of hearings on December 19
and 20, 1973, and January 11, 1974. Testimony was received from the
office of Finance and Revenue of the D.C. government, representatives
of major businesses and civic organizations, the Board of Trade, the
Federal City Council, as well as numerous local taxpayers and home-
owners. The transcript of these City Council hearings was made part
of the record of the House District Committee. On April 5, 1974, the
City Council forwarded a comprehensive report to the Committee
which was used extensively in revising the Committee draft that
resulted in a first bill introduced on May 23, 1974, H.R. 15010. The City
Council's suggestions to provide information on revenue rates assess-
ments, the Board of Equalization and Review, tax incentives to en-
courage rehabilitation of property and new construction in depressed
areas, and tax deferrals have generally been followed. Earlier provi-
sions for homeowners, exemptions, a voluntary service charge on
exempt organizations, and for recovery of lost taxes when property
was sold substantially above its assessed value, were dropped, as rec-
ommended by the Council.
The Subcommittee on Revenue and Financial Affairs held hearings
on H.R. 15010, on June 14, 1974. Testimony was received from repre-
sentatives of the District Government, the Washington Board of Real-
36
tors, the Apartment and Office Building Association, the Cleveland
Park Citizens Association, the Capitol Hill Restoration Association,
and the Capitol East Housing Coalition.
Written comments were also received from the D.C. League of
Women Voters and the General Services Administration. Strong sup-
port was received for assessment of all property at 100% of market
value, provisions to rehabilitate depressed areas, and improved tax-
payer information and appeals procedures.
DEPARTMENTAL VIEWS
The D.C. Government is in general agreement with most of the
purposes of title IV of H.R. 15842 but representatives of the govern-
ment testified at the June 14 hearing "We believe that revision in local
tax laws as extensive as that proposed
should be deferred until the
city's elected government can review the entire tax structure of the
city". The provision which provides property tax relief to the needy
through a "circuit breaker" plan is nearly identical to the plan spon-
sored by the District government and introduced as H.R. 7546. The
main difference is that the District plan would provide relief only to
those over 65. The provisions of title IV of H.R. 15842 extending this
relief to other low-income persons are currently opposed by the Dis-
trict Government. The General Services Administration is opposed to
that provision which taxes commercial profit-making activities leasing
government space. The text of the letter from the Assistant Admin-
istrator, GSA, follows:
UNITED STATES OF AMERICA
GENERAL SERVICES ADMINISTRATION
Washington, D.C., June 18, 1974.
Hon. THOMAS M. REES,
Chairman, Subcommittee on Revenue and Financial Affairs, Commit-
tee on the District of Columbia, House of Representatives, Wash-
ington. D.C.
DEAR MR. CHAIRMAN: Your letter of June 3, 1974, requested the
views of the General Services Administration regarding title X, sec-
tion 1001 (a) of H.R. 15010, a bill "To establish an equitable tax on
real property in the District of Columbia, and for other purposes."
We have no objection to the concept of section 1001 (a), except as it
could operate upon entrepreneurs operating concessions in Govern-
ment-owned buildings primarily for the benefit of the Government or
its employees, such as cafeterias, vending stands operated by the
blind, and credit unions. While we consider such concession space to
be essentially for Government purposes, the bill is not clear as to its
effect thereon, and we urge an amendment to the section to afford an
exemption from taxation in such instances.
We also believe that the burden of notifying the Commissioner of
the District of Columbia when property is leased for 30 days or more
or otherwise made available for use for commercial purposes should
37
fall upon the agency making the property available for commercial
use, rather than upon the Administrator of General Services in all
cases.
The Office of Management and Budget has advised, that from the
standpoint of the Administration's program, there is no objection to
the submission of this report to your Committee.
Sincerely,
ALLEN C. KAUPINEN,
Assistant Administrator.
On June 18, 1974, the Subcommitee on Revenue and Financial
Affairs met to mark up and report out a clean bill-H.R. 15847. The
key amendment adopted by the Subcommittee at this proceeding was
a deletion of a specail tax exemption for homeowners which had been
generally opposed.
REVENUES AND COSTS OF LEGISLATION
The title will have little revenue or cost impact in F.Y. 1975
and will result in revenue losses of approximately $2.8 million in F.Y.
1976. As the table below illustrates:
Fiscal year-
1975
1976
Revenue loss from "circuit breaker"
-$4,017,000
Administration of "circuit breaker"
-40,000
Repeal of sales tax on live performances
-$275,000
-300,000
Subtotal
-275,000
-4,367,000
Revenues from sales tax on parking
+1,380,000
+1,500,000
Revenues from tax on parties leasing or otherwise using government property
for commercial purposes
+1,000,000
Net total
+1,105,000
-1,876,000
If present factors remain the same, five year costs (F.Y. 1975-1980)
will reach approximately $12 million.
The potential revenue loss from the circuit breaker is difficult to
estimate precisely. The best source of estimates is the 1970 Census
which is now rather dated. Using this source, the District government
preliminary estimates of the total cost if all those eligible claimed
benefits is shown in Table III. The amount-$5.2 million-is, no doubt,
on the high side because of the rather tight eligibility restrictions
noted in the previous paragraph. Experience in other States also
indicates that a substantial number of those who appear to be eligible
from the estimates, especially renters, do not claim benefits in the
first year. Therefore, a first year (F.Y. 1976) potential loss of $4
million (also shown in Table III) is reasonable. Of this amount, $2.6
million would be for renters and $1.4 for owners. This would provide
benefits averaging $50 to perhaps 1/3 of the renters in the city and
$130 to 15% of the homeowners. About 2/3 of the $4 million benefits
would be received by the elderly.
38
TABLE IIIL.-ESTIMATED POTENTIAL REVENUE LOSS FROM CIRCUIT BREAKER
PROVISION
Estimated maximum full year revenue costs if all persons
Cost in fiscal
claim benefits
year 1976
85 per-
75 per-
cent of
cent of
Owners 1
Renters
owners
renters
Esti-
claim
claim
Household income
Average
Average
mated
Total
(thou-
(thou-
class
Number
relief
Number
relief
total cost
number
sands)
sands)
Under $3,000
6, 295
$168
36,845
$46
$2,764,177
43,140
$899
$1,271
$3,000 to $4,999
4,217
100
24,214
57
1,809,777
28,431
358
1,035
$5,000 to $6,999
2,107
72
13,133
34
598,856
15,240
,
A
129
1
335
Total
12,619
129
74,192
48
5,172,810
86,811
1,386
1
2,641
1 A $3,000 homestead exemption is assumed.
NOTE.-1975 cost equals $4,027,000. Data is estimated from the 1970 census and has not been adjusted for
inflation (which raises value, rents, and incomes) nor for the income definition or eligibility criteria of
H.R. 15010.
SOURCE.-Based on information provided by District of Columbia Department of Finance and Revenue.
Modest costs would also be involved for administration of the cir-
cuit breaker, appeals procedures, and other aspects of the bill; but the
extent to which these would involve net additional workloads for the
District government will be determined through the budgetary proc-
ess. Within a brief period of time a fair and open assessment process
should reduce the number of appeals, a large factor in the workload
of property tax administration.
The provision for tax incentives for rehabilitation of property and
new construction in depressed areas of the city will take a year to imple-
ment and will involve little revenue loss in the early years. To the ex-
tent that the incentives prove effective, however, a short period of
increased revenue foregone will be followed by net revenue increases.
The immediate revenue effect of the tax deferral provisions have
been estimated by the District government to be quite small.
CONCLUSION
Over the last few years, local property taxes have been under heavy
criticism throughout cities and local jurisdictions in the United States.
In the District as in most other local governments, the real property
tax is a major revenue producer. It is not the best kind of tax. Its
faults-the fact that it often ignores taxpaying ability and the cost of
supplying different properties with municipal services, that it affects
business còsts haphazardly, that it often is a tax on unrealized capital
gains, that it poses endless problems for tax administrators-are gen-
erally acknowledged. Yet, most cities must rely heavily on the revenue
from this tax. In the District of Columbia, which has few alternative
sources of revenue which are growing rapidly (except for non-resident
income which the District is prohibited from taxing), this problem is
particularly acute.
The Committee has undertaken its extensive work on property taxes
with the principal objective of obtaining for the District those re-
forms in its property tax law that would provide the greatest pos-
sibilities for implementation of a modern property tax law-one that
39
addresses its well-known faults, provides taxpayer equity and at the
same time could be administered effectively and efficiently within cur-
rent and future resources and technologies. Title IV of H.R. 15842, it
is believed, accomplishes this critical objective. The Committee,
therefore, strongly urges the Congress to adopt this much-needed
legislation.
SECTION-BY-SECTION ANALYSIS
PART I-SHORT TITLE, STATEMENT OF PURPOSE, AND DEFINITIONS
This title cites the Act as the "District of Columbia Real Property
Tax Revision Act of 1974," states the five key purposes as outlined
under the first section of this report, and defines the main terms in-
cluding "real property", "estimated market value", and "tax year".
PART 2-AUTHORITY AND PROCEDURE TO ESTABLISH REAL PROPERTY TAX
RATES
Subpart A-Real Property Tax Rate
This part authorizes the levying of a tax on the real property in
the District of Columbia, to be deposited in the United States Treas-
ury. The Council, after public hearings, and after receiving the
Mayor's recommendation, shall each year establish the rate of taxa-
tion for the coming fiscal year. If the Council fails to set the rate
within 30 days of the Mayor's recommendation, or fails to extend the
time for action, the rate calculated to yield in the next fiscal year
the same amount of revenue as the current year is automatically
adopted.
The Commissioner shall furnish to the Council the rate calculated
to bring in the same revenue as the previous year, and his own recom-
mendation for the tax rate. The Commissioner shall publish for the
current and coming fiscal year the total assessed value of all property,
including exempt property, the tax such exempt property would have
paid if it were not exempt, and District tax rates compared with other
jurisdictions.
The Council shall make a comparison of total tax burdens of sur-
rounding jurisdictions SO that the tax burdens of D.C. are reasonable.
Without limiting the City Council, it is stated policy that the tax
burdens in the District be reasonably comparable with those in sur-
rounding jurisdictions.
Subpart B-Assessment and administration
This part provides that all property shall be assessed at 100% of its
estimated market value. Property shall be assessed at least every two
years until 1978, after which it shall be assessed annually. No property
shall be reassessed until reassessment of all such property of similar
type is completed. The City Council shall adopt regulations regarding
assessment. If the Council fails to act within 90 days of enactment of
this Act, the Mayor shall promulgate regulations. The Mayor shall
notify owners and collect the tax, publicize information, appoint
36-558-H. Rept. 120374-6
40
assessors and furnish them pertinent information. All property shall
be assessed, whether taxable or not, and listed in an assessment roll
open to the public. Assessment information on all properties will be
published and offered to the public at cost and open to public inspection
at the main branch of the public library.
Before March 1 of each year, each property owner shall be notified
of his assessment for the coming fiscal year. The notice shall include:
(1) the address and land use; (2) the assessed value of land and
improvements, together and separately; (3) the percent and amount of
increase from the previous year and the reason for the change; (4)
appeals forms; (5) the location of the assessment roll and other
information related to his assessment.
Section 426 of this part establishes a Board of Equalization and
Review to be composed of 15 members (or more if the Council deems
necessary). The Mayor shall name one member chairman. No member
shall be an employee of the District government. Three member panels
can hear and decide individual appeals which must be filed by Octo-
ber 15 of the year the tax applies. The Board can change an assessment
if it finds it to be significantly above or below the estimated market
value in the assessment roll. The Board may administer oaths and
summon witnesses.
Additionally, this part provides that the Superior Court of D.C.
shall determine the appropriate method for bringing before the Court
class action suits on real and personal property taxes.
Neglect to carry out the duties in this title shall be penalized by a
$10,000 fine and one year in jail.
Subpart C-Tax Incentives for Rehabilitation of Property and New
Construction in Areas of the City and for the Preservation of His-
toric Property
Within one year of the effective date of the Act the City Council
shall adopt regulations providing tax incentives for improvements
and new construction in certain depressed areas of the District as
deisgnated by the Council. The incentives may include different rates
for land and improvements and ignoring for tax purposes increased
assessments due to improvements for up to five years.
Subpart D-Tax Relief for Certain Historic Properties
Properties that are designated historic properties by the Joint
Committee on Landmarks of the National Capital Planning Commis-
sion and the Commission on Fine Arts may receive tax relief if the
assessment at estimated market value is more than the assessment for
current use and structures. For properties SO designated, assessment
shall be based on current use.
Pursuant to Council regulations, the taxpayer claiming relief must
enter into an agreement with the District government for a period of at
least 20 years promising to maintain the property in return for the
tax relief. Back taxes will be due if the property is not maintained.
41
Subpart E-Tax Deferral
Eligible homeowners may defer taxes in exces of a 10% tax increase
over the preceding year if they-
(1) own and have occupied the property for five years and this
is their principal residence;
(2) certify combined household gross income does not exceed
$20,000 per year;
(3) do not claim tax relief under Title XI;
(4) file a written request for deferral with the Mayor; and
(5) the zoning of such residence has not changed recently.
Taxes deferred shall bear interest compounded annually, and the
taxes plus interest shall constitute a preferential lien to be paid when
the property is sold. Deferrals must stop if deferred tax plus interest
equals more than 10% of the curent assessed value of the property.
In addition, persons whose income exceeds $20,000 but who meet
all the other above qualifications may defer taxes in excess of 25% of
their previous year's tax bill. The same limitations and interest rates
apply in this deferral. This section terminates in F.Y. 1979, when
annual assessments are required.
Subpart F-Disposal of tax delinquent property to encourage home
ownership
In the event that two years after tax delinquent properties are
offered for sale and no sale or redemption has been made, the Commis-
sioner may deed the property to the District of Columbia. The Council
is authorized to establish a program where properties acquired at tax
sale may be purchased by persons meeting criteria established by the
Council. The new owners must guarantee they will live in the property
for at least five years and give assurances that they will bring the
property into reasonable compliance with the building code.
PART 3-REAL AND PERSONAL PROPERTY TAX EXEMPTIONS
Real and personal property belonging to the United States of
America, the District of Columbia, or to foreign governments is tax
exempt.
Property owned by the United States, District of Columbia, or
foreign governments that is leased or otherwise made available for
use by any person for commercial purposes shall be exempt from taxa-
tion. But the lessee or user of the property shall be subject to a tax
for the period of the lease at the same rates and amount as if he were
the owner. The provisions for the imposition of penalties and interest
applicable in the case of other property taxes shall apply to the taxes
on lessees.
Also under this title, property used for legitimate theater, music,
or dance purposes by nonprofit corporations who charge admission
only to cover expenses is tax exempt.
The Commissioner shall publish by class and by individual property,
a listing of all exempt property.
PART 4-PROPERTY TAX CREDIT FOR DISTRICT OF COLUMBIA RESIDENTS
Under this part, low-income homeowners and tenants are allowed
a tax credit or rebate if they pay no tax, if their property taxes exceed
42
a certain percentage of their household gross income as set forth in
the table below. Only the first $400 in property taxes paid will be con-
sidered in this calculation. All household income is considered in deter-
mining eligibility for this benefit.
The percentage of rent paid constituting property taxes shall be
15% of rent for unfurnished quarters actually paid by the claimant,
exclusive of utilities.
The percentage of property tax
paid of the first $400 of property
tax which shall constitute credit
If household gross income is:
is:
Under $3,000
80% of tax in excess of 2% of
income.
$3,000-$4,999
70% of tax in excess of 3% of
income.
$5,000-$6,999
60% of tax in excess of 4% of
income.
The terms "household gross income", "home", "claimant", "rent con-
stituting property taxes accrued" are defined in this section. Rights to
file under this section are outlined. The claim is made as a credit
against the District's income taxes or property taxes. If the amount
exceeds the taxpayer's tax liability, he receives a rebate. Claims may
not be filed by dependents, unless they are 65 years old or older. Fraud-
ulent claims shall be discredited in full. An appeal procedure for denial
of income is also provided.
PART 5-DELEGATION OF GENERAL TAXING AUTHORITY AND AMENDMENTS
TO DISTRICT SALES TAX
Section 490 states that in order to provide additional revenues for
the additional expenses resulting from pay increases for Police and
Firmen, the existing local City Council may from the date of enact-
ment change hte rate of Congressionally-authorized taxes, including
income, sales, uses, cigarette, alcoholic beverages, motor fuels, and other
taxes imposed by Congress in the District of Columbia.
Section 494 repeals the sales tax (currently at 5%) on the sale of
charges for admission to live performances of ballet, dance, Choral
arts, concerts, plays, opera, readings, and exhibitions. The sales tax
shall still apply to movies, circuses, burlesque shows, and sporting
events.
Section 495 repeals those sections of existing law in the D.C. Code
which deal with the minimum rates of taxation (47-501a), assessment
procedures (47-601, 602, 701, 702, 704, 707), assessment records (47-
603, 605), assessments according to true value (47-713), the Board of
assistant assessors (47-604), the Board of Equalization (47-708, 709),
and assessments by lot and square (47-703).
This Act does not affect the authority vested in the Commissioner or
the Council under Reorganization Plan No. 3 of 1967. The Council
may by regulation adopt penalities for violations of the provisions of
this Act. Unless otherwise indicated, the Act takes effect on the date
of enactment.
43
TITLE V-POWERS OF THE COUNCIL
Title V of the bill makes it explicitly clear that the Act does not
limit the authority of the District of Columbia Council after January
2, 1975, to legislate respecting any matter covered by this Act.
Changes in Existing Law Made by the Bill, As Reported
In compliance with clause 3 of Rule XIII of the Rules of the House
of Representatives, changes in existing law made by the bill, as re-
ported, are shown as follows (existing law proposed to be omitted is
enclosed in black brackets, new matter is printed in italics, existing
law in which no change is proposed is shown in roman)
:
DISTRICT OF COLUMBIA POLICE AND FIREMEN'S SALARY ACT OF 1958
An act to fix and regulate the salaries of officers and members of the Metropolitan
Police force and the Fire Department of the District of Columbia, of the United
States Park Police, and of the White House Police, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That this Act may
be cited as the "District of Columbia Police and Firemen's Salary Act
of 1958".
TITLE I-SALARY SCHEDULES
SEC. 101. (a) Except as provided in subsection (b), the annual rate
of basic compensation of the officers and members of the Metropolitan
Police force and the Fire Department of the District of Columbia shall
be fixed in accordance with the following schedule of rates:
SALARY SCHEDULE
Service step—
Salary class and title
1
2
3
4
5
6
7
8
9
Class 1: Fire Private,
Police Private
$10,000
$10,300
$10,800
$11,300
$12,100
$12,900
$13,400
$13,900
$14,400
Class 2: Fire Inspector
11,400
12,100
12,800
13,500
14,200
14,900
15,600
Class 3: Detective, Assist-
ant Pilot, Assistant
Marine Engineer
12,500
13,125
13,750
14,375
15,000
15,625
16,250
Class 4: Fire Sergeant,
Police Sergeant, Detec-
tive Sergeant
13,580
14,260
14,940
15,620
16,300
16,980
Class 5: Fire Lieutenant,
Police Lieutenant
15,700
16,485
17,270
18,055
18,840
Class 6: Marine Engineer,
Pilot
17,150
18,005
18,860
19,715
Class 7: Fire Captain,
Police Captain
18,600
19,530
20,460
21,390
Class 8: Battalion Fire
Chief, Police Inspector
21,560
22,640
23,720
24,800
Class 9: Deputy Fire
Chief, Deputy Chief of
Police
25,300
27,015
28,730
30,445
Class 10: Assistant Chief
of Police, Assistant Fire
Chief, Commanding
Officer of the Executive
Protective Service,
Commanding Officer of
the U.S. Park Police
30,000
32,000
34,000
Class 11: Fire Chief,
Chief of Police
34,700
36,800
44
SALARY SCHEDULE
Service step
Salary class and title
1
8
3
4
5
6
7
8
9
Class 1: Fire private, police
private
$11,600
$11,950
$12,550
$13,140
$14.035
$14,965
$15,545
$16,125
$16,705
Class 2: Fire inspector
13,225
14,035
14,850
15,660
16,470
17,285
18,005
Class 3: Detective, assistant
pilot, assistant marine en-
gineer
14,500
15,225
15,950
16,675
17,400
18,125
18,850
Class 4: Fire sergeant,
police sergeant, detective
sergeant
15,755
16,540
17,330
18,120
18,910
19,695
Class 5: Fire lieutenani,
police lieulenant
18,210
19,125
20,035
20,945
21,855
Class 6: Marine engineer,
pilot
19,805
20,885
$1,880
22,870
Class 7: Fire captain, po-
lice captain
21,575
22,655
23,735
$4,810
Class 8: Battalion fire chief,
police inspector
25,010
26,260
27,515
28,770
Class 9: Deputy fire chief,
deputy chief of police
29,350
31,335
33,325
35,315
Class 10: Assistant chief of
police, assistant fire chief,
commanding officer of the
Executive Protective Ser-
vice, commanding officer
of the U.S. Park Police
34,800
37,120
39,440
Class 11: Fire chief, chief of
police
40,250
42,690
TITLE II-METHOD OF ASSIGNMENT OF EMPLOYEES
TO SALARY SCHEDULES
*
*
*
*
*
*
*
SEC. 202. Each officer or member of the Metropolitan Police force,
Executive Protective Service, and United States Park Police force
assigned on or after the effective date of the District of Columbia
Police and Firemen's Salary Act Amendments of 1972-
(1) to perform the duty of a helicopter pilot, or
(2) to render explosive devices ineffective or to otherwise dis-
pose of such devices.
shall receive, in addition to his scheduled rate of basic compensation,
[$2,100] $2,270 per annum SO long as he remains in such assignment.
The additional compensation authorized by this section shall be paid to
an officer or member in the same manner as he is paid [the] basic
compensation to which he is [entitled] entitled, except that when such
an officer or member ceases to be in such an assignment, the loss of such
additional compensation shall not constitute an adverse action for the
purposes of section 7511 of title 5 of the United States Code. No officer
or member who receives the additional compensation authorized by this
section may receive additional compensation under section 302.
*
*
*
*
*
*
*
TITLE III-METHOD OF APPOINTMENT, ADVANCEMENT,
PROMOTION AND DEMOTION
SEC. 301. [All] (a) Except as provided in subsection (b), all original
appointments of Police and Fire Privates shall be made at the mini-
45
mum rate set forth in the schedule in section 101, title I of this Act, and
the first year of service shall be probationary.
(b) Any officer or member of the etropolitan Police force, the Fire
Department of the District of Columbia, the Executive Protective
Service, or the United States Park Police force who separates from
that force, department, or service, and who is subsequently reappointed
to such force, department, or service within three years after the date
of such separation may receive any scheduled rate of basic compensa-
tion provided in salary class 1 of the salary schedule in section 101
which does not exceed the scheduled rate of basic compensation being
paid at the time of such reappointment for the class and service step
he had attained at the time of his separation. For purposes of this
subsection, only basic compensation shall be used in determining serv-
ice step placement.
SEC. 302. (a) The Commissioner of the District of Columbia, in the
case of the Metropolitan Police force and the Fire Department of the
District of Columbia, the Secretary of the Treasury, in the case of the
Executive Protective Service, and the Secretary of the Interior, in the
case of the United States Park Police force, are authorized to establish
and determine, from time to time, the positions in salary classes 1, 2,
and 4 to be included as technicians' positions.
(b) Each officer or member-
(1) who immediately prior to the effective date of the District
of Columbia Police and Firemen's Salary Act Amendments of
1972-
(A) was in a position assigned to subclass (b) of salary
class 1 or 2 or subclass (c) of salary class 4, or
(B) was in salary class 4 and was performing the duty of
a dog handler, or
(2) whose position is determined under subsection (a) to be
included in salary class 1, 2, or 4 on or after such date as a tech-
nician's position.
shall on or after such date receive, in addition to his schedule rate of
basic compensation, [$680] $735 per annum. An officer or member
described in paragraph (1) (A) or (2) shall receive the additional
compensation authoriezd by this subsection until his position is de-
termined under subsection (a) not to be included in salary class 1, 2,
or 4 as a technician's position or until he no longer occupies such posi-
tion, whichever occurs first. An officer or member described in
paragraph (1) (B) shall receive such compensation [so long as he per-
forms the duty of a dog handler] until the position of dog handler is
determined under section (a) not to be included in salary class 4 as
a technician's position or until he no longer performs the duty of dog
handler, whichever first occurs. If the position of dog handler is
included under subsection (a) as a technician's position, an officer or
member performing the duty of a dog handler may not receive both
the additional compensation authorized for an officer or member OC-
cupying a technician's position and the additional compensation
authorized for officers and members performing the duty of a dog
handler.
(c) Each officer or member who immediately prior to the effective
date of the District of Columbia Police and Firemen's Salary Act
46
Amendments of 1972 was assigned as a detective sergeant in subclass
(b) of salary class 4 shall on or after such date, receive, in addition to
his scheduled rate of basic compensation, [$500] $540 per annum SO
long as he remains in such assignment. Each officer or member who is
promoted after such date to the rank of detective sergeant shall receive,
in addition to his scheduled rate of basic compensation, [$500] $540
per annum SO long as he remains in such assignment.
(d) The additional compensation authorized by subsections (b)
and (c) shall be paid to an officer or member in the same manner as
he is paid the basic compensation to which he is entitled.
(e) Whenever any officer or member receiving additional compensa-
tion authorized by subsection (b) or (c) is no longer entitled to receive
such additional compensation, without a change in salary class, he
shall receive, irrespective of any subsequent salary schedule or service
step adjustment authorized by this Act, basic compensation equal to
the sum of his existing scheduled rate of basic compensation and the
amount of such additional compensation until his schedule rate of basic
compensation equals or exceeds such sum.
(f) The loss of the additional compensation authorized by subsec-
tion (b) or (c) shall not constitute an adverse action for the purposes
of section 7511 of title 5 of the United States Code.
TITLE IV-LONGEVITY
SEC. 401. (a) (1) In recognition of long and faithful service, each
officer and member in the active service on or after the effective date
of the District of Columbia Police and Firemen's Salary Act Amend-
ments of 1972 shall receive per annum, in addition to the rate of basic
compensation prescribed in the salary schedule contained in section
101 of this Act, an amount computed in accordance with the following
table:
If an officer or member has
He shall receive per annum an amount,
completed at least:
fixed to the nearest dollar, equal to
15 years of continuous service
5 per centum of the rate of basic
compensation prescribed for service
step 1 of the salary class of such
salary schedule which he occupies.
20 years of continuous service
10 per centum of such compensation.
25 years of continuous service
15 per centum of such compensation.
30 years of continuous service
20 per centum of such compensation.
(2) For purposes of paragraph (1), continuous service as an officer
or member includes [any period] only those periods of his service
determined to have been satisfactory service and any period of his
service in the Armed Forces of the United States other than any period
of such service (A) determined not to have been satisfactory service.
(B) rendered before appointment as an officer or member, or (C)
rendered after resignation as an officer or member.
(3) Each officer and member shall receive additional compensation
in accordance with paragraph (1) only as long as he remains in the
active service. Such compensation shall be paid in the same manner as
the basic compensation to which such officer or member is entitled,
except that it shall not be subject to deduction and withholding for
retirement and insurance, and shall not be considered as salary for the
purpose of computing annuities pursuant to the Policeman and Fire-
men's Retirement and Disability Act and for the purpose of comput-
47
ing insurance coverage under the provisions of chapter 87 of title 5,
United States Code.
(b) Notwithstanding any other provision of this or any other law,
individuals retired from active service prior to the effective date of the
District of Columbia Police and Firemen's Salary Act Amendments
of 1972, and who are entitled to receive a pension relief allowance or
retriement compensation under the Policemen and Firemen's Retire-
ment and Disability Act, shall not be entitled to receive an increase in
their pension relief allowance or retirement compensation by reason
of the enactment of this section.
(c) Notwithstanding any other provision of this or any other law,
each deputy chief of the Metropolitan Police force and of the Fire
Department of the District of Columbia shall, upon completion of
thirty years of continuous service on the police force or fire depart-
ment, as the case may be, be placed in, and receive basic compensation
at, the highest service step in the salary class to which his position is
assigned in the salary schedule continued in section 101. For purposes
of this subsection, in computing a deputy chief's continuous service on
the police force or fire department, there shall be included [any pe-
riod only those periods of his service determined to have been satis-
factory service and any period of his service in the Armed Forces of
the United States other than any period of such service-
(1) determined not to have been satisfactory service,
(2) rendered before appointment as an officer or member, or
(3) rendered after resignation as an officer or member.
*
SECTION 2 OF THE ACT OF OCTOBER 24, 1951
SEC. 2. As used in this Act the word "holiday" means the following:
The 1st day of January, the [22d day of third Monday in February,
the 4th day of July, the [30th day of last M onday in May, the first
Monday in September, the [11th day of November] fourth M onday in
October, Thanksgiving Day, the 25th day of December, and, with
respect to officers and members of the Metropolitan Police force and
the Fire Department of the District of Columbia, such other holidays
as may be designated by the Commissioners of the District of Colum-
bia, and with respect to officers and members of the White House Po-
lice force and the United States Park Police force, such other holidays
as may be designated by Executive order.
POLICEMEN AND FIREMEN'S RETIREMENT AND DISABILITY ACT
[Sec. 12 of Act of Sept. 1, 1916, 39 Stat 718]
DEFINITIONS
Sec. 12 (a) Wherever used in this section-
(1) The term "member" means any officer or member of the Metro-
politan Police force, of the Fire Department of the District of Colum-
bia, of the United States Park Police force, of the Executive Protective
48
Service and any officer or member of the United States Secret Service
Division to whom this section shall apply.
(2) The terms "disabled" and "disability" mean disabled for useful
and efficient service in the grade or class of position last occupied by
the member by reason of disease or injury, not due to vicious habits or
intemperance as determined by the Board of Police and Fire Surgeons,
or willful misconduct on his part as determined by the Commissioners.
(3) The term "widow" means the surviving wife of a member or
former member if-
"(A) she was married to such member or former member (i)
while he was a member, or (ii) for at least two years immediately
preceding his death, or
(B) she is the mother of issue by such marriage.
(4) The term "widower" means the surviving husband of a mem-
ber who was married to such individual while she was a member.
(5) (A) The term "child" means an unmarried child, including (i)
an adopted child, and (ii) a stepchild or recognized natural child who
lives with the member in a regular parent-child relationship, under
the age of eighteen years, or such unmarried child regardless of age
who, because of physical or mental disability incurred before the age
of eighteen, is incapable of self-support.
(B) The term "student child" means an unmarried child who is a
student between the ages of eighteen and twenty-two years, inclusive,
and who is regularly pursuing a full-time course of study or training
in residence in a high school, trade school, technical or vocational
institute, junior college, college, university, or comparable recognized
educational institution.
(6) The term "basic salary" means regular salary established by
law or regulation including any differential for special occupational
assignment but shall not include overtime, holiday, or military pay.
(7) The term "annuitant" means any former member who, on the
basis of his service, has met all requirements of this section for title
to annuity and has filed claim therefor.
(8) The term "survivor" means a person who is entitled to annunity
under this section based on the service of a deceased member or of a
deceased annuitant.
(9) The term "survivor annuitant" means a survivor who has filed
claim for annuity.
(10) The term "police or fire service" means all honorable service in
the Metropolitan Police Department, Executive Protective Service,
Fire Department of the District of Columbia, the United States Park
Police force, and the United States Secret Service Division coming
under the provisions of this Act.
(11) The term "military service" means honorable active service
in the Army, Navy, Air Force, Marine Corps, or Coast Guard of the
United States, but shall not include service in the National Guard
except when ordered to active duty in the service of the United States.
(12) The term "Commissioners" means the Commissioners of the
District of Columbia or their designated agent or agents.
(13) The term "service" means employment which is creditable
under subsection (c).
49
(14) The term "Government" means the executive, judicial, and
legislative branches of the United States Government, including
Government-owned or controlled corporations and Gallaudet College,
and the municipal government of the District of Columbia.
(15) The term "Government service" means honorable active serv-
ice in the executive, judicial, or legislative branches of the United
States Government, including Government-owned or controlled cor-
porations and Gallaudet College, and the municipal government of
the District of Columbia, and for which retirement deductions, other
than social security deductions, were made.
(16) The term "department" means any part of the executive
branch of the United States Government, or any part of the govern-
ment of the District of Columbia whose members come under this
section.
(17) The term "average pay" means the highest annual rate result-
ing from averaging the member's rates of basic salary in effect over
any twelve consecutive months of police or fire service, with each rate
weighted by the time it was in effect, except that if the member retires
under subsection (g) and if on the date of his retirement under the
subsection he has not completed 12 consecutive months of police or
fire service, such term means his basic salary at the time of his retire-
ment.
*
*
RETIREMENT FOR DISABILITY NOT INCURRED IN PERFORMANCE OF DUTY
(f) Whenever any member coming under this section completes
five years of police or fire service and is found by the Commissioners
to have become disabled due to injury received or disease contracted
other than in the performance of duty, which disability precludes
further service with his department, such member shall be retired on
an annuity computed at the rate of 2 percentum of his [basic salary at
the time of retirement] average pay. for each year or portion thereof
of his service: Provided, That such annuity shall not exceed 70 per
centum of his basic salary at time of retirement: Provided further,
That the annuity of a member retiring under this subsection shall be
at least 40 per centum of his [basic salary at time of retirement]
average pay.
RETIREMENT FOR DISABILITY INCURRED WHILE PERFORMING DUTY
(g) (1) Whenever any member is injured or contracts a disease in
the performance of duty or such injury or disease is aggravated by
such duty at any time after appointment and such injury or disease or
aggravation permanently disables him for the performance of duty,
he shall upon retirement for such disability, receive an annuity com-
puted at the rate of 21/2 per centum of his basic salary at the time of
retirement average pay, for each year or portion thereof of his serv-
ice: Provided, That such annuity shall not exceed 70 per centum of his.
[basic salary at the time of retirement] average pay, nor shall it be
less than 662/3 per centum of his [basic salary at the time of retire-
ment average pay.
50
(2) In any case in which the proximate cause of an injury incurred
or disease contracted by a member is doubtful, or is shown to be other
than the performance of duty, and such injury or disease is shown to
have been aggravated by the performance of duty to such an extent
that the member is permanently disabled for the performance of duty,
such disability shall be construed to have been incurred in the per-
formance of duty. The member shall, upon retirement for such dis-
ability, receive an annuity compated at the rate of 21/2 per centum of
his [basic salary at the time of his retirement] average pay for each
year or portion thereof of his service: Provided, That such annuity
shall not exceed 70 per centum of his basic salary at the time of re-
tirement average pay, nor shall it be less than 662/3 per centum of his
basic salary at the time of retirement] average pay.
(3) A member shall be retired under this subsection only upon the
recommendation of the Board of Police and Fire Surgeons and the
concurrence therein by the Commissioner, except that in any case in
which a member seeks his own retirement under this subsection, he
shall, in the absence of such recommendation, provide the necessary
evidence to form the basis for the approval of such retirement by the
Commissioner.
OPTIONAL RETIREMENT
(h) (1) Any member who completes twenty years of police or fire
service may, after giving at least sixty days' written advance notice to
his department head stating his intention to retire and stating the date
on which he will retire, voluntarily retire from the service and shall
be entitled to an annuity computed at the rate of 21/2 per centum of his
[basie salary at the time of his retirement] average pay for each year
of service; except that the rate of 3 per centum of his [basic salary at
the time of retirement] average pay shall be used to compute each
year's police or fire service in excess of twenty years: Provided, That
such notice requirement may be waived by the department head when,
in his opinion, circumstances justify such waiver: Provided further,
That whenever the Commissioners or the Chief of the Executive Pro-
tective Service or the Chief of the United States Park Police force, or
the Chief of the United States Secret Service division shall determine
that there exists an emergency which is likely to endanger the safety of
the public and that the public safety cannot be adequately protected
except by suspending the retirement provisions of this paragraph (1),
then the Commissioners or any of said Chiefs shall be authorized to
suspend the retirement provisions of this paragraph (1) in any one or
more of the departments under their respective urisdictions until such
time as, in the opinion of the Commissioners or any of said Chiefs,
respectively, public safety can be adeuately protected without such
suspension.
(2) Any member of the Metropolitan Police force or of the Fire
Department of the District of Columbia having reached the age of
sixty years shall, in the discretion of the Commissioners, and any
member of the Executive Protective Service or of the United States
Park Police force or of the United States Secret Service Division to
whom this section applies shall, in the discretion of the head of his de-
partment, be retired from the service and shall be entitled to receive an
annuity as computed in subsection (h), paragraph (1).
51
(3) No annuity granted under paragraph (1) or (2) of this sub-
section (h) shall exceed 80 per centum of the [basic salary of such
member at the time of retirement] average pay of such member.
(4) In computing an annuity under this subsection, the police or
fire service of a member who has not retired prior to the effective date
of this paragraph shall include, without regard to the limitation
imposed by paragraph (3) of this subsection, the days of unused sick
leave credited to him. Days of unused sick leave shall not be counted in
determining a member's eligibility for an annuity under this sub-
section.
*
SURVIVOR ANNUITIES
(k) (1) If any member-
(A) dies in the performance of duty and the Commissioner
determines that (i) the member's death was the sole and direct
result of a personal injury sustained while performing such duty,
(ii) his death was not caused by his willful misconduct or by his
intention to bring about his own death, and (iii) intoxication of
the member was not the proximate cause of his death; and
(B) is survived by a survivor, parent, or sibling,
a lump sum payment of $50,000 shall be made to his survior if the
survivor received more than one-half of his support from such member
or if such member is not survived by any survivor (including a sur-
vivor who did not receive more than one-half of his support from such
member), to his parent or sibling if the parent or sibling received more
than one-half of his support from such member. If such member
is survived by more than one survivor entitled to receive such pay-
ment, each such survivor shall be entitled to receive an equal share of
such payment; or if such member leaves no survivor and more than one
parent or sibling who is entitled to receive such payment, each such
parent or sibling shall be entitled to receive an equal share of such
payment.
(2) In case of the death of any member before retirement, or of any
former member after retirement, leaving a widow or widower, such
widow or widower shall be entitled to receive an annuity in the greater
amount of (1) 40 per centum of such member's [basic salary] average
pay at the time of death, or 40 per centum of the basis upon which the
annuity, relief, or retirement compensation being received by such
former member at the time of death was computed, or (2) 40 per
centum of the corresponding salary for step 6 [, subclass (a) of
salary class 1 of the District of Columbia Police and Firemen's Salary
Act salary schedule currently in effect at the time of such member or
former member's death: Provided, That such annuity shall not exceed
the current rate of compensation of the position occupied by such
memberat the time of death, or by such former member immediately
prior to retirement.
(3) Each surviving child or student-child of any member who dies
before retirement, or of any former member who dies after retirement,
shall be entitled to receive an annuity equal to the smallest of (1) 60
52
per centum of the member's [basic salary] average pay at the time of
his death or of the basis upon which the former member's annuity at
the time of his death was computed, divided by the number of eligible
children; (2) $996; or (3) $2,988 divided by the number of eligible
children: Provided, That such member or former member is survived
by a wife or husband. If such member or former member is not sur-
vived by a wife or husband, each surviving child or student-child shall
be paid an annuity equal to the smallest of (1) 75 per centum of the
member's [basic salary] average pay at the time of his death or of the
basis upon which the former member's annuity at the time of his death
was computed, divided by the number of eligible children; (2) $1,200;
or (3) $3,600 divided by the number of eligible children.
*
DUTIES OF COMMISSIONERS IN RETIREMENT AND ANNUITY MATTERS
(m) (1) The Commissioners shall consider all cases for the retire-
ment of members and all applications for annuities under this section.
In each case of retirement of a member the Commissioners shall certify
in writing the physical condition of the member for whom retirement
is sought. The Commissioners shall give written notice to any member
under consideration by them for retirement to appear before them and
to give evidence under oath. The proceedings before the Commis-
sioners involving the retirement of any member, or any application
for a nannuity under this section, shall be reduced to writing and shall
show the date of appointment of such member, his age, his record in
the service, and any other information which may be pertinent to the
matter of such retirement or annuity. The Commissioners are author-
ized to administer oaths and affirmations, may require by subpena or
otherwise the attendance and testimony of witnesses an dthe pro-
duction of documents at any designated place. In the event of con-
tumacy or refusal to obey any such subpena or requirement under this
subsection, the Commissioners may apply to the Superior Court of
the District of Columbia for an order requiring obedience thereto.
Thereupon the court, with or without notice and hearing, as it in its
discretion may decide, shall make such order as is proper and may
punish as a contempt any failure to comply with such order in accord-
ance with the provisions of subsection (c), section 5, of the Act of
April 1, 1942 (56 Stat. 193, ch. 207; sec. 11-756(c), D.C. Code, 1951
edition).
(2) If a member is retired under subsection (f) or (g) of this sec-
tion and is employed on or after the effective date of the District of
Columbia Police and Firemen's Salary Act Amendments of 1972, such
member shall, in accordance with such regulations as the Commissioner
shall prescribe, notify the Commisioner of the employment; and the
Commissioner shall, as soon as practicable after the receipt of such
notice, require each such member to undergo a medical examination
(satisfactory to the Commissioner) of the disability upon which the
member's retirement under such subsection is based. The Commissioner
shall not require the medical examination of such member after he
reaches the age of 50.
53
DISTRICT OF COLUMBIA TEACHERS' SALARY ACT OF
1955
AN ACT To fix and regulate the salaries of teachers, school officers, and other
employees of the Board of Education of the District of Columbia, and for
other purposes
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
TITLE I-SALARY SCHEDULES
SECTION 1. The following is the salary schedule for teachers, school
officers, and certain other employees of the Board of Education whose
positions are covered under this Act:
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step-
Longev-
Salary class and group
1
2
3
4
5
6
7
8
9
10
11
12
13 ity step Y
Class 1A
39,500
Class 1B
35,000
Class 2A
33,000
Class 2B
31,000
Class 3
23,745
24,310
24,875
25,440
26,005
26,570
27,135
27,700
28,265
Class 4
20,845
21,335
21,825
22,315
22,805
23,295
23,785
24,275
24,765
Class 5:
Group B, master's degree
19,665
20,135
20,605
21,075
21,545
22,015
22,485
22,955
23,425
Group C, master's degree plus 30
20,085
20,555
21,025
21,495
21,965
22,435
22,905
23,375
23,845
Group D, doctor's
20,500
20,970
21,440
21,910
22,380
22,850
23,320
23,790
24,260
Class 6:
Group B, master's degree
19,110
19,565
20,020
20,475
20,930
21,385
21,840
22,295
22,750
Level IV principal
19,110
19,565
20,020
20,475
20,930
21,385
21,840
22,295
22,750
Level III principal
18,560
19,015
19,470
19,925
20,380
20,835
21,290
21,745
22,200
Level II principal
18,010
18,465
18,920
19,375
19,830
20,285
20,740
21,195
21,650
Level I principal
17,455
17,910
18,365
18,820
19,275
19,730
20,185
20,640
21,095
Group C, master's degree plus 30
19,530
19,985
20,440
20,895
21,850
21,805
22,260
22,715
23,170
Level IV principal
19,530
19,985
20,440
20,895
21,350
21,805
22,260
22,715
23,170
Level III principal
18,975
19,430
19,885
20,340
20,795
21,250
21,705
22,100
22,615
Level II principal
18,425
18,880
19,335
19,790
20,245
20,700
21,155
21,610
22,065
Level I principal
17,875
18,330
18,785
19,240
19,695
20,150
20,605
21,000
21,515
Group D, doctor's degree
19,945
20,400
20,855
21,310
21,765
22,220
22,675
23,130
23,585
Level IV principal
19,945
20,400
20,855
21,310
21,765
22,220
22,675
23,130
23,585
Level III principal
19,395
19,850
20,805
20,760
21,215
21,670
22,125
22,580
23,035
Level II principal
18,840
19,295
19,750
20,205
20,660
21,115
21,570
22,025
22,480
Level I principal
18,290
18,745
19,200
19,655
20,110
20,565
21,020
21,475
21,930
Class 7:
Group B, master's degree
17,804
17,755
18,170
18,585
19,000
19,415
19,830
20,245
20,660
Group C, master's degree plus 30
17,755
18,170
18,585
19,000
19,415
19,830
20,245
20,660
21,075
Group D, doctor's
18,170
18,585
19,000
19,415
19,830
20,245
20,660
21,075
21,490
Class 8:
Group B, master's degree
15,835
16,240
16,645
17,050
17,455
17,860
18,235
18,670
19,075
Group C, master's degree plus 30
16,255
16,660
17,065
17,470
17,875
18,280
18,685
19,090
19,495
Group D, doctor's
16,670
17,075
17,480
17,885
18,290
18,695
19,100
19,505
Class 9:
19,910
Group B, master's degree
15,685
16,070
16,455
16,840
17,225
17,610
17,995
18,580
18,765
Group C, master's degree plus 30
16,105
16,490
16,875
17,260
17,645
18,030
18,415
18,800
19,185
Group D, doctor's
16,520
16,905
17,290
17,675
18,030
18,445
18,830
19,215
19,600
Class 10:
Group B, master's degree
15,080
15,455
15,830
16,205
16,580
16,955
17,330
17,705
18,080
Group C, master's degree plus 30
15,500
15,875
16,250
16,625
17,000
17,375
17,750
18,125
18,500
Group D, doctor's
15,915
16,290
16,665
17,040
17,415
17,790
18,165
Class 11:
18,540
18,915
Group B, master's degree
14,625
14,985
15,345
15,705
16,065
16,425
16,785
17,145
17,505
Group C, master's degree plus 30
15,045
15,405
15,765
16,125
16,485
16,845
17,205
17,565
17,925
Group D, doctor's
15,460
15,820
16,180
16,540
16,900
17,260
17,620
Class 12:
17,980
18,340
Group B, master's degree
14,125
14,470
14,815
15,160
15,505
15,850
16,195
16,540
16,885
Group C, master's degree plus 30
14,540
14,885
15,230
15,575
15,920
16,265
16,610
16,955
17,300
Group D, doctor's
14,960
15,305
15,650
15,995
16,340
16,685
Class 13:
17,030
17,375
17,720
Group B, master's degree
12,925
13,340
13,775
14,170
14,585
15,000
15,415
15,830
16,245
Group C, master's degree plus 30
13,345
13,760
14,175
14,590
15,005
15,420
15,835
16,250
Group D, doctor's
16,665
13,760
14,175
14,590
15,005
15,420
15,835
Class 14:
16,250
16,665
17,080
Group A, bachelor's degree
9,900
10,335
10,770
11,205
11,640
12,075
12,510
12,945
13,380
13,815
Group B, master's degree
14,250
14,685
15,120
10,730
11,165
11,600
12,035
12,470
12,905
13,340
13,775
14,210
14,645
Group C, master's degree plus 30
15,080
15,515
15,950
11,150
11,585
12,020
12,455
12,890
13,325
13,760
14,195
55
14,630
Group D, doctor's
15,035
15,500
15,935
16,370
11,565
12,000
12,435
12,870
13,305
13,750
14,175
Class 15:
14,610
15,045
15,480
15,915
16,350
16,785
Group A, bachelor's degree
8,350
8,685
9,020
9,355
9,690
10,025
10,445
10,865
11,285
11,705
12,125
Group A-1, bachelor's degree plus 15.
12,545
12,965
13,965
8,770
9,105
9,440
9,775
10,110
10,445
10,865
11,285
11,705
Group B, master's degree
12,125
12,545
12,965
13,385
9,190
14,800
9,610
10,030
10,480
10,870
11,290
11,810
12,330
12,850
13,370
Group C, master's degree plus 30
13,890
14,410
14,930
16,300
9,610
10,030
10,450
10,870
11,290
11,710
12,230
12,750
Group D, master's degree plus 60 or
13,270
13,790
14,310
14,830
15,350
16,730
doctor's
10,030
10,450
10,870
11,290
11,710
12,130
12,650
13,170
13,690
14,210
14,730
15,250
15,770
17,270
(Effective October 1, 1974)
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step
Longevity
Salary class and group
1
2
8
4
5
6
7
8
9
10
11
12
13
step Y
56
Class 1A
45,500
Class 1B
40,000
Class 2A
38,000
Class 2B
36,000
Class 3
27,390
28,040
28,690
29,340
29,990
30,640
31,290
31,940
32,590
Class 4
24,050
24,620
25,190
25,760
26,330
26,900
27,470
28,040
28,620
Class 5:
Group B, master's degree
22,750
23,290
23,830
24,370
24,910
25,450
25,990
26,530
27,070
Group C, master's degree+80
23,235
23,775
24,315
24,855
25,395
25,935
26,475
27,015
27,555
Group D, doctor's
23,715
24,255
24,795
25,335
25,875
26,415
26,955
27,495
28,035
Class 6:
Group B, master's degree
21,740
22,255
22,770
23,285
23,800
24,315
24,850
25,345
25,860
Level IV principal
21,740
22,255
22,770
23,285
23,800
24,315
24,830
25,345
25,860
Level III principal
21,100
$1,615
22,150
22,645
23,160
23,675
24,190
24,705
25,220
Level II principal
20,465
20,980
21,495
22,010
22,525
23,040
23,555
24,070
24,585
Level I principal
19,830
20,345
20,860
21,375
$1,890
28,405
22,920
23,486
$3,950
Group C, master's degree+30
28,160
22,675
23,190
23,705
$4,920
$4,735
$5,850
$5,765
$6,880
Level IV principal
28,160
22,675
$3,190
23,705
24,220
24,735
25,850
£5,765
26,880
Level IH principal
81,520
£8,065
26,550
85,065
23,580
$4,006
24,610
25,125
$5,640
Level II principal
80,885
$1,400
21,915
88,490
22,945
23,460
23,975
$4,490
25,005
Level I principal
20,250
£0,786
$1,880
£1,795
68,810
88,825
23,340
23,855
24,370
Group D, doctor's degree
22,575
£3,090
23,605
24,120
24,635
25,150
25,665
26,180
26,695
Level IV principal
28,575
£3,090
£3,605
24,120
24,635
25,150
$5,665
26,180
26,695
Level III principal
21,935
22,450
22,965
23,480
23,995
24,510
25,025
25,540
26,055
Level II principal
21,300
$1,815
22,330
22,845
23,360
23,875
24,390
24,905
25,420
Level I principal
20,665
21,180
21,695
22,210
22,725
23,240
23,755
24,270
24,785
Class 7;
Group B, master's degree
20,000
20,475
20,950
21,425
21,900
22,375
22,850
23,325
$3,800
Group C, master's degree+80
20,485
20,960
21,435
21,910
22,385
22,860
23,335
23,810
24,285
Group D, doctor's
20,965
21,440
21,915
22,390
22,865
23,340
23,815
24,890
24,765
Class 8:
Group B, MA
18,395
18,855
19,315
19,775
20,235
20,695
21,155
21,615
22,075
Group C, master's degree+30
18,880
19,340
19,800
20,720
21,180
21,640
22,100
22,560
23,020
Group D, doctor's
19,360
19,820
20,280
20,740
21,200
21,660
22,120
22,580
23,040
Class 9:
Group B, master's degree
17,960
18,410
18,860
19,310
19,760
20,210
20,660
21,110
21,560
Group C, master's degree+30
18,445
18,895
19,345
19,795
20,245
20,695
21,145
21,595
22,045
Group D, doctor's
18,925
19,375
19,825
20,275
20,725
21,175
21,625
22,075
22,525
Class 10:
Group B, master's degree
17,385
17,820
18,255
18,690
19,125
19,560
19,995
20,430
20,865
Group C, master's degree plus 30
17,870
18,305
18,740
19,175
19,610
20,045
20,480
29,915
21,350
Group D, doctor's
18,350
18,785
19,220
19,655
20,090
20,525
20,960
21,395
21,830
Class 11:
Group B, master's degree
16,815
17,235
17,655
18,075
18,495
18,915
19,335
19,755
20,175
Group C, master's degree plus 30
17,300
17,720
18,140
18,560
18,980
19,400
19,820
20,240
20,660
Group D, doctor's
17,780
18,200
18,620
19,040
19,460
19,880
20,300
20,720
21,140
Class 12:
Group B, master's degree
16,240
16,645
17,050
17,455
17,860
18,265
18,670
19,075
19,480
Group C, master's degree plus 30
16,720
17,125
17,530
17,935
18,340
18,745
19,150
19,555
19,960
Group D, doctor's
17,205
17,610
18,015
18,420
18,825
19,230
19,635
20,040
20,445
Class 13:
Group B, master's degree
14,920
15,405
15,890
16,375
16,860
17,345
17,830
18,315
18,800
Group C, master's degree plus 30
15,405
15,890
16,375
16,860
17,345
17,830
18,315
18,800
19,285
57
Group D, doctor's
15,885
16,370
16,855
17,340
17,825
18,310
18,795
19,280
19,765
Class 14:
Group A, bachelor's degree
11,415
11,920
12,425
12,930
13,435
13,940
14,445
14,950
15,455
15,960
16,465
16,970
17,475
Group B, master's degree
12,375
12,880
13,385
13,890
14,395
14,900
15,405
15,910
16,415
16,920
17,425
17,930
18,435
Group C, master's degree plus 30
12,865
13,370
13,875
14,380
14,885
15,390
15,895
16,905
16,905
17,410
17,915
18,420
18,925
Group D, doctor's
13,345
13,850
14,355
14,860
15,365
15,870
16,375
16,880
17,385
17,890
18,395
18,900
19,405
Class 15:
Group A, bachelor's degree
9,650
10,035
10,420
10,810
11,195
11,580
12,065
12,550
13,035
13,520
14,005
14,490
14,975
16,130
Group A-1, bachelor's degree plus 15
10,130
10,515
10,900
11,290
11,675
12,060
12,550
13,035
13,520
14,005
14,490
14,975
15,460
17,095
Group B, master's degree
10,615
11,100
11,585
12,070
12,555
13,040
13,640
14,240
14,845
15,445
16,045
16,645
17,245
18,825
Group C, master's degree plus 30
11,100
11,585
12,070
12,555
13,040
13,525
14,125
14,730
15,330
15,930
16,530
17,130
17,730
19,320
Group D, master's degree plus 60 or
doctor's
11,585
12,070
12,555
13,040
13,525
14,010
14,615
15,215
15,815
16,415
17,015
17,615
18,215
19,950
(Effective October 1, 1975)
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step-
Salary Class and Group
1
2
3
4
5
6
7
8
9
Class 1A
$46,865
Class 1B
41,200
Class 2A
39,140
Class B
37,080
58
Class 3
28,210
$28,880
$29,550
$30,220
$50,890
$31,560
$32,230
$32,900
$33,570
Class 4
24,770
25,355
25,940
26,525
27,110
27,695
28,280
28,865
29,450
Class 5:
Group B-MA
23,455
23,990
24,545
25,100
25,655
26,210
26,765
27,320
27,875
Group C-MA+30
23,935
24,490
25,045
25,600
26,155
26,710
27,265
27,820
28,375
Group D-Doctors
24,480
24,975
25,530
26,085
$6,640
27,195
27,750
28,305
28,860
Class 6;
Group B-MA
22,390
22,920
23,450
23,980
24,510
25,040
25,570
26,100
26,630
Level IV-Principal
22,390
22,920
23,450
23,980
24,510
25,040
25,570
26,100
26,630
Level III-Principal
21,730
22,260
22,790
23,320
23,850
24,380
24,910
25,440
25,970
Level II-Principal
21,075
21,605
22,135
22,665
23,195
23,725
24,255
24,785
25,315
Level 1-Principal
20,420
20,950
21,480
22,010
22,540
23,070
23,600
24,130
24,660
Group C-MA+30.
22,890
23,480
23,950
24,480
25,010
25,540
26,070
26,600
27,130
Level IV-Principal
22,890
23,480
23,950
24,480
25,010
25,540
26,070
26,600
27,130
Level III-Principal
22,230
22,760
23,290
23,820
24,350
24,880
25,410
25,940
26,470
Level II-Principal
21,675
22,105
22,635
23,165
23,695
24,225
24,755
25,285
25,815
Level I-Principal
20,720
21,250
21,780
22,310
22,840
23,370
23,900
24,430
24,960
Group D-Doctors
23,375
23,905
24,435
24,965
25,495
26,025
26,555
£7,085
27,615
Level IV-Principal
23,375
23,905
24,435
24,965
25,495
26,025
26,555
27,085
27,615
Level III-Principal
22,715
23,245
23,775
24,305
24,835
25,365
25,895
26,425
26,955
Level II-Principal
22,060
22,590
23,120
23,650
24,180
24,710
25,240
25,770
26,300
Level I-Principal
21,405
21,935
22,465
28,995
23,525
24,055
24,585
25,115
25,645
Class 7:
Group B-MA
20,600
21,090
21,580
22,070
22,560
23,050
23,540
24,050
24,520
Group C-MA+30:
21,100
21,590
22,080
22,570
23,060
23,550
24,040
24,530
25,020
Group D-Doctors
21,585
28,073
22,563
23,053
23,543
24,033
24,523
25,013
25,503
Class 8:
Group B-MA
19,130
19,605
20,080
20,555
21,030
21,505
Group C-MA+30
21,980
22,455
22,930
19,630
20,105
20,580
21,055
21,530
22,005
Group D-Doctors
22,480
22,955
23,430
20,115
20,590
21,065
Class 9:
21,540
22,015
22,490
22,965
23,440
23,915
Group B-MA
18,500
18,985
19,470
19,955
20,440
20,925
Group C-MA+30
21,410
21,895
22,380
19,000
19,465
19,930
20,395
20,860
Group D-Doctors
21,325
21,790
22,255
22,720
19,485
19,950
20,415
20,880
Class 10:
21,345
21,810
22,275
22,740
23,205
Group B-MA
17,905
18,355
18,805
19,255
19,706
Group C-MA+30
20,155
20,605
21,055
21,505
18,405
18,855
19,305
19,755
20,205
Group D-Doctors
20,655
21,105
21,555
22,005
18,890
19,340
19,790
Class 11:
20,240
20,690
21,140
21,590
22,040
22,490
Group B-MA
17,320
17,755
18,190
18,625
19,060
19,495
Group C-MA+30
19,930
20,365
20,800
17,820
18,255
18,690
19,125
19,560
Group D-Doctors
19,995
20,430
20,865
21,300
18,305
18,740
19,175
Class 12:
19,610
20,045
20,480
20,915
21,350
21,785
Group B-MA
10,725
17,140
17,555
17,970
18,385
18,800
Group C-MA+30
19,215
19,630
20,045
17,225
17,640
18,055
18,470
18,885
19,300
Group D-Doctors
19,715
20,130
20,545
17,710
18,125
18,540
18,955
Class 13:
19,370
19,785
20,200
20,615
21,030
Group B-MA
15,370
15,870
10,370
16,870
17,370
17,870
18,370
Group C-MA+80
18,870
19,370
15,870
16,370
16,870
17,370
17,870
18,370
18,870
Group D-Doctors
19,370
19,870
16,355
16,855
17,355
17,855
18,355
18,855
19,355
19,855
20,355
Service step-
Longevity
Salary class and group
step
1
2
3
4
5
6
7
8
9
10
11
12
13
Y
Class 14
Group A-B.A
$11,750
12,270
12,790
13,310
13,830
14,350
14,870
15,390
15,910
16,430
16,950
Group B-M.A
17,470
17,990
12,745
13,265
13,785
14,505
14,825
15,345
15,865
16,385
16,905
Group C-M.A.+30
17,425
17,945
18,465
18,985
13,245
13,765
14,285
14,805
15,325
15,845
16,365
16,885
17,405
Group D-Doctors
17,925
18,445
18,965
19,485
13,730
14,250
14,770
15,290
15,810
16,330
16,850
Class 15
17,370
17,890
18,410
18,930
19,450
19,970
Group A-B.A
9,940
10,335
10,730
11,125
11,520
11,915
12,415
12,915
13,415
13,915
Group A-1-B.A.+15
14,416
14,915
15,415
10,435
16,615
10,830
11,225
11,620
12,015
12,410
12,910
13,410
13,910
Group B-M.A
14,410
14,910
15,410
15,910
10,935
11,435
17,610
11,935
12,435
12,935
13,435
14,055
14,675
Group C-M.A.+50
15,295
15,915
16,535
17,155
17,775
19,390
11,435
11,935
12,435
12,935
13,435
13,935
14,555
15,175
15,795
16,415
Group D-Doctors
17,035
17,655
18,275
19,90
11,935
12,435
12,935
13,435
13,935
14,435
15,055
15,675
16,295
16,915
17,535
18,155
18,775
20,55
60
TITLE II-CLASSIFICATION AND ASSIGNMENT
OF EMPLOYEES
SEC. 2. (a) The Board of Education on written recommendation
of the Superintendent of Schools is authorized to establish the eligi-
bility requirements and prescribe methods of appointment and promo-
tion for teachers, school officers, and other employees. The Board of
Education is authorized and directed, on written recommendation of
the Superintendent of Schools, to classify and assign all teachers,
school officers, and other employees to the salary classes and groups
in section 1 of this Act. Teachers, school officers, and other employees
on probationary or permanent status shall not be required to take any
examinations, either mental or physical, to be continued in the posi-
tions in which they are employed on June 30, 1955, or to which they
may be transferred and assigned under the provisions of section 4
and section 5 of this Act. No teacher, school officer, or other employee
shall be appointed or promoted to any position covered by section 1 of
this Act on probationary or permanent status unless he possesses a
master's degree, except that (1) a person possessing a bachelor's degree
may be appointed on probationary or permanent status as a teacher in
the elementary or secondary schools or as a coordinator of practical
nursing; (2) a person possessing a bachelor's degree may be promoted
to the position of census supervisor or coordinator of practical nurs-
ing; (3) a person not possessing a bachelor's degree may be appointed
on probationary or permanent status as a-
(A) shop teacher in the vocational education program,
(B) teacher of military science and tactics, or
(C) teacher of driver training,
[(D) attendance officer, or
[(E) child labor inspector,
if he submits acceptable evidence of equivalent training and experience
in accordance with the rules of the Board; and (4) a person not pos-
sessing a bachelor's degree may be appointed on a probationary or
permanent status as a census supervisor, or promoted to that position,
if he submits acceptable evidence of equivalent training and experience
in accordance with the rules of the Board.
*
*
*
*
*
TITLE V-ACCOMPANYING LEGISLATION
*
Sec. 13. (a) The Board is authorized to conduct as part of its public
school system the following summer school programs, extended school
year programs, adult education programs, and Americanization
schools. The pay for teachers, officers, and other education employees
in the summer school programs, adult education school programs, and
veterans' summer high school centers shall be as follows:
61
Per period
Classification
Step 1
Step 2
Step 3
immer school (regular):
Teacher, elementary and secondary schools; counselor, elementary and
secondary schools; librarian, elementary and secondary schools;.
school social worker; speech correctionist; school psychologist
$6.86
$7.61
$8.42
Psychiatric social worker
8.02
8.92
9.86
Clinical psychologist
8.35
9.29
10.28
Assistant principal, elementary and secondary schools
9.69
10.77
11.92
Supervising director
10.02
11.15
12.33
Principal, elementary and secondary schools
10.69
11. 89
13. 15
eterans' summer school centers: Teacher
6.86
7.61
8.42
dult education schools:
Teacher
7.54
8.38
9.27
Assistant principal
10.66
11.85
13.11
Principal
11.76
13.07
14.46
(Effective October 1, 1974)
Per period
Classification
Step 1
Step 2
Step 3
ummer school (regular):
Teachers, elementary and secondary schools; counselor, elementary and
secondary schools; librarian, elementary and secondary schools; school
social worker: speech correctionist, school psychologist
$8.53
$9.67
$10.90
Psychiatric social worker
9.81
11.12
12.54
eterans' summer school centers: Teacher
8.53
9.67
10.90
dult education schools:
Teacher
9.38
10.64
11.99
Assistant principal
13. 13
14.90
16.79
Principal
14.54
16.49
18.59
(Effective January 1, 1975)
SUMMER SCHOOL TEACHERS AND ADULT EDUCATION SCHOOLS SALARY
SCHEDULE
Per period
Classification
Step 1
Step 2
Step 3
ummer School (regular);
Teachers, elementary and secondary schools: counselor, elementary and
secondary schools: librarian, elementary and secondary schools: school
social worker: speech correctionist: school psychologist
$8.79
$9.97
$11.23
Psychiatric social worker
10.11
11.47
13.11
eterans' summer school centers; Teachers
8.79
9.97
11.23
dult education schools;
Teacher
9.67
10.97
12.35
Assistant principal
13.54
15.36
17.29
Principal
14.99
17.00
19.14
ACT OF AUGUST 7, 1946
*
*
*
*
*
*
SEC. 5. (a)
*
*
*
*
*
*
*
(e) (1) Notwithstanding any other provision of this Act, other than
is subsection, the monthly rate of annuity payable under this section
all not be less than the smallest primary insurance amount, including
y cost-of-living increase added to that amount, authorized to be
vid from time to time under title II of the Social Security Act.
62
(2) Notwithstanding any other provision of this Act, other than this
subsection, the monthly rate of annuity payable under this section to
a surviving child shall not be less than the smallest primary insurance
amount, including any cost-of-living increase added to that amount,
authorized to be paid from time to time under title II of the Social
Security Act, or three times such primary insurance amount divided
by the number of surviving children entitled to an annuity, whichever
is the lesser.
(3) The provisions of this subsection shall not apply to an annuitant
or to a survivor who is or becomes entitled to receive from the United
States, or the District of Columbia, an annuity or retired pay under
any other civilian or military retirement system, benefits under title II
of the Social Security Act, a pension, veterans' compensation, or any
other. periodic payment of a similar nature, when the monthly rate
thereof, is equal to or greater than the smallest primary insurance
amount, including any cost-of-living increase added to that amount,
authorized to be paid from time to time under title II of the Social
Security Act.
(4) An annuity payable from the teachers' retirement and annuity
fund to a former teacher, which is based on a separation occurring
prior to October 20, 1969, is increased by $240.
(5) In lieu of any increase based on an increase under paragraph
(4) of this subsection, an annuity payable from the teachers' retire-
ment and annuity fund to the surviving spouse of a teacher or annui-
tant, which is based on a separation occurring prior to October 20,
1969, shall be increased by $132.
(6) The monthly rate of an annuity resulting from an increase un-
der paragraph (4) or (5) shall be considered as the monthly rate of
annuity payable under subsection (a) for purposes of computing the
minimum annuity under subsection (e).
SECTION 1 OF THE ACT OF DECEMBER 24, 1942
[SECTION 1. (a) Property belonging to the United States of America.
(b) Property belonging to the District of Columbia.
[(c) Property belonging to foreign governments and used for
legation purposes.
[(d) Property belonging to the Commonwealth of the Philippines
and used for Government purposes.]
SECTION 1. (a) Real and personal property belonging to the United
States of America, the District of Columbia, or to foreign governments,
as follows and subject to the following provisions:
(1) Real and personal property owned by the United States
of America, except-
(A) real and personal property owned by the United
States which, by Act of Congress or by authorized Federal
administrative action, is subject to taxation; and
(B) real and personal property owned by the United States
which, for a period in excess of thirty days, is leased or other-
wise made available for use by any person for commercial
63
purposes, in which case, however, no tax shall be assessed
against the property of the United States, but the lessee or
user of the property shall be subject to tax for the entire pe-
riod of such use or possession at the same rates and in the
same amount and to the same extent as though the lessee or
user were the owner of such property, except that real and
personal real property owned by the United States and leased
or otherwise made available for use by organizations or en-
terprises qualifying under the Randolph-Sheppard Vend-
ing Stand Act (49 Stat. 1559) shall not be taxed.
(2) Real and personal property owned by the District of
Columbia, except real property of the District of Columbia
which, for a period in excess of thirty days, is leased or other-
wise made available for use by any person for commercial
purposes, in which case, however, no tax shall be assessed
against the property of the District of Columbia, but the lessee
or user of the property shall be subject to a tax for the entire
period of such use or possession at the same rates and in the
same amount and to the same extent as though the lessee or
user were the owner of such property, except that real and per-
sonal property owned by the District of Columbia and leased
or otherwise made available to organizations or enterprises
qualifying under the Randolph-Sheppard Vending Stand
Act (49. Stat. 1559) shall not be taxed.
(3) Real and personal property owned by any instrumentality
or independent agency of the United States or of the District of
Columbia which, under the laws of the United States, or the Dis-
trict of Columbia, is exempt from taxation, except property of any
instrumentality or independent agency of the United States or
the District of Columbia which, for a period in excess of thirty
days, is leased or otherwise made available for use by any person
for commercial purposes, in which case, however, no tax shall be
assessed against the property of any such instrumentality or
agency, but the lessee or user of the property shall be subject to a
tax for the entire period of such use or possession at the same rates
and in the same amount and to the same extent as though the
lessee or user were the owner of such property.
(4) Real and personal property owned by a foreign govern-
ment and actually occupied and used exclusively by it for legation
or consular purposes. The phrase 'actually occupied and used ex-
clusively for legation purposes', shall not include real property
of a foreign government which, for a period in excess of thirty
days, is leased or otherwise made available for use by any person
for commercial purposes, in which case, however, no tax shall be
assessed against the property of the foreign government, but the
lessee or user of the property shall be subject to a tax for the entire
period of such use or possession at the same rates and to the same
amount and to the same extent as though the lessee or user were
the owner of such property.
(5) Whenever any property of the United States, or of any
independent agency or instrumentality of the United States, or of
64
the District of Columbia, is, for a period in excess of thirty days,
leased or otherwise made available for use by any person for com-
mercial purposes. the Administrator of the General Services Ad-
ministration of the United States Government, as to property of
the United States, and the independent agency or instrumentality,
as to its property, shall notify the Commissioner of the District
of Columbia in writing within thirty days after such person shall
have leased such property or had such property made avaitable
for use by him.
(6) Taxes imposed by this section shall be assessed from the
first day of the month in which the lease period or right to use
the property commences to the end of the month in which such
period terminates. The rate of tax shall bc the rate in effect for
taxable real or personal property, as the case may be, during each
month of the fiscal year during which the property is leased or
used. Assessments shall be made on a fiscal year basis, except, that,
if the period of the lease or use commences during a month other
than the first month of the fiscal year, the assessment shall be made
for the months of the lease or use remaining in that year. The pro-
visions for the imposition of penalties and interest applicable in
the case of assessments of real and personal property taxes shall
be applicable to taxes imposed under this section, and such taxes,
penalties, and interest, when the same have become due and pay-
able, may be collected in the manner provided by section 1601 of
title XVI of the Act of May 18, 1954 (Code, sec. 47-312), and
jeopardy assessments of such taxes may be made as provided in
section 1602 of title XVI of such Act (D.C. Code, sec. 47-313).
Taxes imposed by this section shall be due and payable within
thirty days after notice of the assessment is mailed to the taxpayer.
*
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*
*
(s) Buildings owned by and actually occupied and used for legiti-
mate theater, music, or dance purposes by a corporation which is not
organized or operated for commercial purposes or for private gain,
which buildings are open to the public, generally, and for admission
to which charges may be made to cover the cost of expenses.
DISTRICT OF COLUMBIA INCOME AND FRANCHISE
TAX ACT OF 1974
*
*
TITLE VI-Tax ON RESIDENTS AND NONRESIDENTS
*
SEC. 7. CREDIT FOR PROPERTY TAXES ACCRUED AND PAYABLE BY
DISTRICT OF COLUMBIA RESIDENTS.-(a) (I) For purposes of providing
relief to certain District of Columbia residents who own or rent their
principal place of abode and who reside in same, a credit shall be allowed
to the eligible claimant equal to the amount by which all or a portion of
65
real property taxes the taxpayer pays, or rent paid constituting property
taxes, on his principal place of residence for the taxable year, exceeds a
percentage (determined under subsection (a) (2)) of his household gross
income for that year.
(2) The percentage required under paragraph (1) of this subsec-
tion to be determined under this subsection for taxpayers shall be the
percentage specified in the following table:
The percentage of property tax paid on the first
$400 of property tax, or rent constituting prop-
If household gross income is: erty tax, which shall constitute credit is:
Under $3,000
80 per centum of tax in excess of 2 per centum of
income.
$3,000 to $4,999
70 per centum of tax in cacess of 3 per centum
of income.
$5,000 to $6,999
60 per centum of tax in excess of 4 per centum of
income.
(b) DEFINITIONS.-For purposes of this section:
(1) (A) The term "household gross income" means gains, profits,
and income derived from salaries, wages, or compensation for personal
services of whatever kind and in whatever form paid, including sal-
aries, wages, and compensation paid by the United States to its of-
ficers and employees, or income derived from any trade or business or
sales or dealings in property, whether real or personal, including cap-
ital assets as defined in this article growing out of the ownership or sale
of or interest in such property; income from rent, royalties, interest,
dividends, securities, or transactions of any trade or business carried
on for gain or profit, or gains or profits and income derived from any
source whatever, including but not limited to alimony, and separate
maintenance payments (including amounts received under separate
maintenance agreements), strike benefits, cash public assistance and
relief (not including relief or credit granted under this section), sick
pay, workmen's compensation, proceeds of life insurance policies, the
gross amount of any pension or annuity (including railroad retirement
benefits, veterans' disability pensions, or payment received under the
Federal Social Security Act), State or District of Columbia unemploy-
ment compensation laws, and nontaxable interest received from the
United States, a State or any agency or instrumentality thereof. The
word "source" does not include gifts from nongovernmental sources,
food stamps, or food or other relief in kind supplied by a governmental
agency.
(B) In determining household gross income the exclusion from
gross income as provided by subsection (b) of section 2 of title III of
this article shall not apply.
(2) The term "household income" shall have the same meaning as
the words "adjusted gross income" are defined in subsection (c) of
section 2 of title III of this article. For purposes of determining ad-
justed gross income within the meaning of this section, gross income
shall mean household income as defined in this section.
(3) The term "home" means the claimant's dwelling house, whether
owned or rented by the claimant, and so much of the land surrounding
it as is reasonably necessary for use of the dwelling as a home, and may
include a multiunit building or a multipurpose building and a part of
the land upon which it is located.
66
(4) The term "claimant" means a person who has filed a claim un-
der this section, was an owner of record of a home in the District, or
a lessee, tenant at will or tenant at sufferance paying rent on a home in
the District, during the entire calendar year preceding the year in
which he files a claim for relief under this section. Only one claimant
per home and per household per year shall be entitled to relief under
this section.
(5) (A) The term "rent constituting property taxes" means 15 per
centum of the rent actually paid by a claimant in cash or its equivalent
in the calendar year 1975 or any subsequent calendar year solely for the
right to occupy his District home in such calendar year, and which
rent constitutes the basis in the succeeding calendar year for the claim
for relief made by the claimant under this section, exclusive of amounts
which are paid as rent or other consideration for the providing by the
landlord of furniture of furnishings of any kind, and exclusive of
amounts included in the rent for utilities. Whenever the amount of rent
includes charges for the providing by the landlord of furniture or fur-
nishings or charges for utilities, and the charges therefor are not sepa-
rately stated, then there shall be deducted from the rent as the charge
for such furniture or furnishings 20 per centum of the rent, and for
utilities 10 per centum of the rent, and the balance shall be deemed to
be the amount paid by the claimant solely for the right to occupy his
District home for the purposes of the credit allowed under this section.
(c) In the event that any installment of rent for a calendar year
for which a claim is filed is paid, prior to the beginning of or subsequent
to the end of such calendar year, it shall be included as rent for the year
for which the claim was made and for no other year, and shall not be
included as rent for purposes of this section for the year in which the
installment was paid.
(d) If the Commissioner determines that the rent paid was not the
result of an agreement entered into at arm's length between the tenant
and his landlord. the Commissioner may adjust the rent to a reasonable
amount for the purposes of this section.
(e) (1) Beginning with the calendar year 1975 and for each suc-
ceeding calendar year, if a claimant owns and occupies his home in the
District on July 1 of any such year, "property taxes accrued" means
property taxes (exclusive of special assessments, interests on a de-
linquency in payment of tax, and any penalties and service charges)
assessed and paid to date against such home commencing January 1,
1974, and for succeeding years. If a home is an integral part of a larger
unit such as a multipurpose building or a multidwelling building,
property taxes accrued shall be that percentage of the total property
taxes accrued as the value of the home bears to the total value of the
property.
(2) When a claimant rents two or more different homes in the Dis-
trict in the same calendar year, rent paid by the claimant during that
year shall be determined by dividing the rent paid pursuant to the last
rental agreement in force during that calendar year by the number of
months during that calendar year for which this rent was paid and
multiplaring the result by twelve.
(f) The right to file under this section shall be personal to the
claimant, but such right may be exercised by his legal guardian or
67
attorney-in-fact. The right to file a claim shall not survive the death
of a claimant. If a claimant dies after having filed a claim, any amount
refunded as a result thereof shall be disbursed to his estate: Provided,
That if no executor or administrator qualifies therein within two years
of the filing of the claim, or no petition for distribution of a small es-
tate is filed pursuant to the first section of the Act of September 11,
1965 (D.C. Code, secs. 20-2101 and 20-2102), the claim shall not be
allowed.
(g) Subject to the limitations provided in this section, commenc-
ing with the taxable year beginning after December 31, 1974, and for
succeeding taxable years, the claimant may claim as a credit against
the District income taxes otherwise due on his income, property taxes
accrued or rent constituting property taxes accrued for that year. If
the allowable amount of such claim exceeds the income taxes otherwise
due from the claimant, or other tax liabilities of the claimant to the
District, or if there are no District income taxes due from the claimant,
the amount of the claim not used as an offset against income taxes or
other tax liabilities of the claimant to the District shall be paid or
credited to the claimant. No interest shall be allowed on any payment
made to a claimant pursuant to this section.
(h) No claim with respect to property taxes accrued or with respect
to rent constituting property taxes accrued shall be allowed unless a
District of Columbia individual income tax return or (if the claimant
is not required to file such return) a claim for credit under this section
is filed with the District on the forms and in such manner and with
such information as the Commissioner may prescribe. Any claim for
credit shall be filed on or before the time prescribed for the filing of a
return of individual income under this article. The Commissioner may
grant a reasonable extension of time, not to exceed six months, for the
filing of a return or claim for credit under this section whenever in
his judgment good cause exists therefor.
(i) The amount of any claim otherwise payable under this section
may be applied by the District against any outstanding tax liability of
the claimant to the District.
(j) (1) In determining eligibility for the credit allowable under
this section, and for the purpose of determining outstanding tax liabil-
ity (if any) of the claimant to the District household income for which
the claim is filed and the claimant's outstanding tax liability (if any)
shall be determined on the basis of the combined household income of
all members present in the household, except there shall be excluded
from the computation of gross household income the first $1,000 earned
by a dependent.
(2) In the case of husband and wife, who during the entire calendar
year for which a claim is filed under this section, maintain separate
homes, for the purposes of determining household income and the
claimant's outstanding tax liability (if any), such husband and wife
shall be deemed to have been unmarried during the calendar year for
which the claim is made.
(k) No credit shall be allowed under this title for any year during
which the person claiming the credit was a dependent, under any
State, Federal, or District law levying a tax on income, unless during
that year such person is or becomes sixty-five years of age or older.
68
(l) In the case of persons whose incomes vary substantially from
year to year, the District of Columbia Council shall adopt regulations
concerning income. averaging for purposes of calculating benefits.
(m) Each owner of a rental unit or his authorized agent shall, when
requested in writing, furnish to the tenant making such written request
a statement indicating the amount of rent paid by the tenant during
the calendar year solely for the right of occupancy of the leased prem-
ises. Requests shall be made under this paragraph only by those persons
entitled to file a claim under this section or who at the time of the
making of the request deem themselves entitled to file a claim for credit
under this section.
(n) (1) If, on an audit of any claim filed under this section, the
Commissioner finds the amount to have been incorrectly computed. he
shall determine the correct amount and notify the claimant in accord-
ance with the procedures set forth in section 5 of title XII of this
article.
(2) If it is determined that a claim was filed with fraudulent intent,
it shall be disallowed in full. If the claim has been paid or a credit has
been allowed against income taxes otherwise payable, the credit shall
be canceled and the amount paid shall be assessed against the claimant
and recovered in the same manner as provided for the collection of
taxes under section 1601 of title XVI of the Act of May 18, 1954 (D.C.
Code, sec. 47-312).
(o) No claim for relief under this section shall be allowed to any
person who was not living in a home which was subject to District of
Columbia real property taxation during the calendar year for which
the claim is filed.
(p) Notwithstanding any other provision of law to the contrary,
any person aggrieved by the denial in whole or in part of a claim for
the credit authorized by this section, or an assessment of tax made pur-
suant to paragraph (1) of this section, may appeal the denial within
six months after notice of the denial of the claim or within six months
after notice of assessment, to the Board which shall consider such
appeal as a contested case under section 10 of the District of Columbia
Administrative Procedure Act (D.C. Code, sec. 1-1509). In the case
of an assessment of tax, the mailing to the claimant of a statement of
taxes due shall be considered notice of assessment with respect to such
taxes.
(q) The Commissioner is authorized to provide a table which will
approximate, as closely as feasible, the amount of relief allowable
under this section.
(r) If it is determined by the District that a claimant received title
to his home in the District or became legally obligated to pay rent for
his home in the District primarily for the purpose of receiving benefits
under the provisions of this section, his claim shall be disallowed.
(s) The District of Columbia Council is empowered to make such
changes in the amount of annual relief provided under section 7 (a) of
this title as it may deem proper.
69
DISTRICT OF COLUMBIA SALES TAX ACT
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*
SEC. 114. (a) "Retail sale" and "sale at retail" mean the sale in
any quantity or quantities of any tangible personal property or service
taxable under the terms of this title. Said term shall mean all sales of
tangible personal property to any person for any purpose other than
those in which the purpose of the purchaser is to resell the property so
transferred in the form in which the same is, or is to be, received by
him, or to use or incorporate the property SO transferred as a material
or part of other tangible personal property to be produced for sale by
manufacturing, assembling, processing, or refining. For the purpose
of the tax imposed by this title, these terms shall include but shall not
be limited to the following:
(1) The sale of any meals, food or drink or other like tangible
personal property for a consideration.
(2) Any production, fabrication, or printing of tangible personal
property on special order for a consideration.
(3) The sale or charges for any room or rooms, lodgings, or accom-
modations furnished to transients by any hotel, inn, tourist camp,
tourist cabin, or any other place in which rooms, lodgings, or accom-
modations are regularly furnished to transients for a consideration.
(4) The sale of natural or artificial gas, oil, electricity, solid fuel,
or steam, when made to any purchaser for purposes other than resale
or for use in manufacturing, assembling, processing, or refining.
(5) The sale of material used in the construction, and of materials
used in the repair or alteration, of real property, which materials,
upon completion of such construction, alterations, or repairs, become
real property, regardless of whether or not such real property is to be
sold or resold.
(6) The sale or charges for possession or use of any article of
tangible personal property granted under a lease or contract, regard-
less of the length of time of such lease or contract or whether such
lease or contract is oral or written; in such event, for the purposes of
this title, such lease or contract shall be considered the sale of such
article and the tax shall be computed and paid by the vendor upon
the rental paid: Provided, however, That the gross proceeds from the
rental of films, records, or any type of sound transcribing to theaters
and radio and television broadcasting stations shall not be considered
a retail sale.
(7) (A) The sale of or charges to subscribers for local telephone
service. The inclusion of such sales and charges in the definition of
the terms "retail sale" and "sale at retail" shall not authorize any tax
to be imposed under this title on SO much of any amount paid for the
installation of any instrument, wire, pole, switchboard, apparatus, or
equipment as is properly attributable to such installation.
(B) The term "local telephone service" means—
(i) the access to a local telephone system, and the privilege of
telephonic quality communication with substantially all persons
having telephone or radio telephone stations constituting a part of
such local telephone system, and
70
(ii) any facility or service provided in connection with a serv-
ice described in clause (i) of this subparagraph.
The term "local telephone service" does not include any service which
is a "toll telephone service" or a "private communications service"
as defined in subparagraphs (C) and (D).
(C) The term "toll telephone service" means-
(i) a telephonic quality communication for which (a) there
is a toll charge which varies in amount with the distance and
elapsed transmission time of each individual communication and
(b) the charge is paid within the United States, and
(ii) a service which entitles the subscriber, upon payment of
a periodic charge (determined as a flat amount or upon the basis
of total elapsed transmission time), to the privilege of an un-
limited number of telephonic communications to or from all or a
substantial portion of the persons having telephone or radio tele-
phone stations in a specified area which is outside the local tele-
phone system area in which the station provided with this service
is located.
(D) The term "private communication service" means—
(i) the communication service furnished to a subscriber which
entitles the subscriber-
(a) to exclusive or priority use of any communication chan-
nel or groups of channels, or
(b) to the use of an intercommunication system for the
subscriber's stations,
regardless of whether such channel, groups of channels, or in-
tercommunication system may be connected through switching
with a service described in subparagraph (B) or (C),
(ii) switching capacity, extension lines and stations, or other
associated services which are provided in connection with, and
are necessary or unique to the use of, channels, or systems de-
scribed in clause (i) of this subparagraph, and
(iii) the channel mileage which connects a telephone station
located outside a local telephone system area with a central office in
such local telephone system, except that such term does not include
any communication service unless a separate charge is made for
such service.
(8) The sale of or charges for admission to public events, except live
performances of ballet, dance, or choral performances, concerts (in-
strumental and vocal), plays (with and without music), operas and
readings and exhibitions of paintings, sculpture, photography, gra-
phic and craft arts, but including movies, [musical performances, ex-
hibitions," circuses, burlesque shows, sporting events, and [other
shows or performances or exhibitions of any other type or nature
[, except] : Provided, [that] That any casual or isolated sale of or
charge for admission made by a semipublic institution not regularly
engaged in [making] asking such sales or charges shall not be con-
sidered a retail sale or sale at retail.
(9) The sale of or charges for the service of repairing, altering,
mending, or fitting tangible personal property, or applying or in-
stalling tangible personal property as a repair or replacement part
of other tangible personal property, whether or not such service is
71
performed by means of coin-operated equipment or by any other means,
and whether or not any tangible personal property is transferred in
conjunction with such service.
(10) The sale of or charges for copying, photocopying, reproducing,
duplicating, addressing, and mailing services and for public steno-
graphic services.
(11) The sale of or charges for the service of laundering, dry clean-
ing, or pressing of any kind of tangible personal property, except
when such service is performed by means of self-service, coin-operated
equipment.
(12) (A) The sale of or charges for the service of parking or stor-
age spaces for motor vehicles in parking lots or garages.
(B) "Parking lots" shall include any facility used primarily for
parking vehicles, whether an outdoor lot or a building. "Parking
lots" shall also include any parking facility provided by the lessor of
a building to his lessee if the lessor makes a separate charge for the
parking space in addition to the rental charge for other space in the
building. "Parking lots" shall also include any facility used primarily
for parking vehicles even if such facility is used seasonally or for even
shorter duration, such as providing parking space at the time of a
show, fair, carnival, or similar event.
*
*
*
IMPOSITION OF TAX
SEC. 125. A tax is imposed upon all vendors for the privilege of sell-
ing at retail certain tangible personal property and for the privilege
of selling certain selected services (defined as "retail sale" and "sale
at retail" in this title). The rate of such tax shall be 5 per centum of the
gross receipts from sales of or charges for such tangible personal prop-
erty and services, except that-
(1) the rate of tax shall be 2 per centum of the gross receipts
from (A) sales of food for human consumption off the premises
where such food is sold, (B) sales of or charges for the services
described in paragraph (11) of section 114(a) of this title, (C)
sales of medicines, pharmaceuticals, and drugs not made on pre-
scriptions of duly licensed physicians, surgeons, or other general
or special practitioners of the healing art, and (D) charges for
rental of textiles if the essential part of the rental includes re-
curring services of laundering or cleaning of the textiles;
(2) the rate of tax shall be 6 per centum of the gross receipts
from sales of or charges for any room or rooms, lodgings, or ac-
commodations, furnished to transients by any hotel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients; and
(3) the rate of tax shall be 6 per centum of the gross receipts
from sales of (A) spiritous or malt liquors, beer, and wines, and
(B) food for human consumption other than off the premises
where such food is sold.
(4) The rate of tax shall be 5 per centum of the gross receipts
from the sale of or charges for the service of parking or storage
spaces for motor vehicles in parking lots or garages.
*
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72
DISTRICT OF COLUMBIA PUBLIC WORKS ACT OF 1954
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*
*
[TITLE XV-MINIMUM RATE OF TAXATION ON
REAL PROPERTY
[SEC. 1501. For each fiscal year after approval of this Act the rate
of taxation on real property in the District of Columbia shall not be
less than 2.20 per centum on the assessed value of such property.]
*
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*
*
ACT OF MARCH 3, 1881
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GENERAL EXPENSES.
FOR SALARIES AND CONTINGENT EXPENSES.
For executive office : For two Commissioners, at five thousand dollars
each; one secretary, two thousand one hundred and sixty dollars; one
clerk, one thousand five hundred dollars; one clerk, one thousand four
hundred dollars; one messenger clerk, nine hundred dollars; one mes-
senger, six hundred dollars; one driver, four hundred and eighty dol-
lars; for contingent expenses, including printing, books, stationery, and
miscellaneous items, three thousand dollars; in all, twenty thousand
and forty dollars; and hereafter the Engineer Commissioner shall be
entitled to receive such compensation, in addition to his Army pay and
allowances, as will make his compensation equal to five thousand
dollars per annum, and a sum sufficient to pay said additional compen-
sation is hereby appropriated.
For auditor and comptroller's office: For one auditor and comptroller
three thousand dollars; one bookkeeper, one thousand eight hundred
dollars; one clerk, one thousand six hundred dollars; three clerks at
one thousand four hundred dollars each; one clerk, one thousand two
hundred dollars; one messenger, six hundred dollars; for contingent
expenses, including books, stationery, and miscellaneous items, four
hundred dollars; in all, twelve thousand eight hundred dollars.
For old-records division: For one clerk, one thousand two hundred
dollars; one clerk, nine hundred dollars; in all, two thousand one hun-
dred dollars.
[The office of treasurer of the District of Columbia is hereby abol-
ished from and after the thirtieth day of June, eighteen hundred and
eighty-one, and the collector of taxes for said District shall, from and
after that date, collect all revenues of the District and deposit the
amounts collected daily with the Treasurer of the United States.
[The books of assessment for the fiscal year ending June thirtieth,
eighteen hundred and ninety-three, and annually thereafter, shall be
prepared by the assessor of the District of Columbia before the first
day of November of each year, and upon the completion thereof, said
73
assessor shall prepare a statement showing the total amount of the
assessment of both real and personal property, and the total amount
of taxes to be collected under said assessment; which statement shall
be receipted by the collector of taxes in triplicate, and said collector
shall be held responsible under his bond for all such taxes, except such
as he may not be able to collect after fully complying with the require-
ments of law. The original receipt of said assessment and taxes shall
be forwarded by the assessor to the First Comptroller of the Treasury,
the duplicate to the auditor of the District of Columbia, and the tripli-
cate shall be retained by the collector. Hereafter all tax bills shall be
made up under the direction of the assessor of the District of Colum-
bia. All acts or parts of acts inconsistent with any of the provisions
of this act are hereby repealed.]
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ACT OF JULY 7, 1898
An Act Making appropriations to supply deficiencies in the appro-
priations for the fiscal year ending June thirtieth, eighteen hundred
and ninety-eight, and for prior years, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the following
sums be, and the same are hereby, appropriated, out of any money in
the Treasury not otherwise appropriated, to supply deficiencies in the
appropriations for the fiscal year eighteen hundred and ninety-eight,
and for prior years, and for other objects hereinafter stated, namely:
DISTRICT OF COLUMBIA
MILITIA To reimburse the General commanding the District Militia
for payments made from private funds on account of the District of
Columbia National Guard, as set forth in House Document Numbered
Three hundred and forty-seven, Fifty-fifth Congress, second session,
one thousand four hundred and sixty-five dollars and seventy-one
cents.
That except as otherwise herein provided one-half of the foregoing
amounts to meet deficiencies in the appropriations on account of the
District of Columbia shall be paid from the revenues of the District of
Columbia and one-half from any money in the Treasury not otherwise
appropriated.
Hereafter the District of Columbia shall not be required in judicial
proceedings to pay fees to the clerk of the supreme court of the Distric
of Columbia or of the court of appeals of said District, or to the United
States marshal for said District for the service of process, but the said
District of Columbia and its Commissioners shall be entitled to insti-
tute and prosecute judicial proceedings in said courts without the pay
ment of fees, and shall also be entitled to the services of said marshal
in the service of all civil process without the payment of fees.
74
Hereafter the Commissioners of the District of Columbia shall not
accept volunteer service for the government of the District of Columbia
or employ personal services in excess of that authorized by law except
in cases of sudden emergency involving the loss of human life or the
destruction of property.
[That the assessor of the District of Columbia shall give bond to the
District of Columbia for the faithful and efficient performance of all
the duties of his office in the penal sum of ten thousand dollars, with
sureties to be approved by the Commissioners of said District.]
ACT OF JUNE 25, 1938
*
[Sec. 11. On and after the date of the approval of this Act all
records and accounts in any way relating or pertaining to the book-
keeping, accounting, and collection of taxes and assessments now
prepared by the assessor of the District of Columbia and now kept
in the office of the collector of taxes of the District of Columbia shall
be transferred to and kept in the office of the said assessor. The said
assessor shall hereafter be charged with the duties heretofore
required of the collector of taxes in relation to the preparation and
issuance of tax bills and bills for special taxes and assessments, the
preparation for public inspection of lists of all real estate in the
District of Columbia heretofore sold or which may hereafter be sold
for the nonpayment of any general or special taxes or assessments,
the furnishing of certified statements over his hand and official seal
of all taxes and assessments general and special that may be due at
the time of making the said certificate, and the preparation of the
lists. of taxes on real property in said District subject to taxation on
which taxes are levied and in arrears on the 1st day of July in each
year. Hereafter on or before September 1 of each year the assessor
shall prepare and retain in his office tax accounts in such form as
shall be prescribed by the Commissioners of the District showing the
assessed owners, amount, description, and value of real property
listed for taxation in the District of Columbia, and on or before
April 1 of each year the assessor shall prepare and retain in his office
personal tax accounts in such form as may be prescribed by the Com-
missioners of the District showing the names and addresses of
assessed owners, and the location and value of the property assessed.]
Act OF JULY 1, 1902
*
*
TAXATION OF REAL ESTATE
SEC. 5. [That hereafter all real estate in the District of Columbia
subject to taxation, including improvements thereon, shall be assessed
75
at not less than two-thirds of the true value thereof, and shall be taxed
one and one-half per centum upon the assessed valuation thereof, and
whenever a subdivision of any lot or parcel of land in the District
of Columbia, or any portion of any such lot or parcel is made during
the months of July, August, September, October, November, or
December, the general tax due and payable upon such lot or parcel
of land for prior years and for the first half of the then current fiscal
year shall then be paid, and all water main and sewer assessments
and special assessments of any kind thereon shall then become due
and payable, and be paid before such subdivision shall be admitted
to record in the office of the surveyor of the District of Columbia;
and the general tax thereon for the last half of the then current fiscal
year shall be due and payable in the following May.]
That hereafter property used for educational purposes that is not
used for private gain shall be exempt from taxation, and all other
property used for educational purposes shall be assessed and taxed as
other property is assessed and taxed.
In all cases where the assessments for benefits for street extensions
have been or may hereafter be levied, payment of the same shall be
made in five equal annual installments with interest at the rate of four
per centum per annum from and after sixty days after the confirmation
of the verdict and award: Provided, That the amount of any payment
of any installment or installments heretofore made on account of any
such assessment shall be credited thereon, and the balance shall be due
and payable as if such assessment had been originally payable in the
installments and with the interest as herein provided.
In all cases of payments the accounting officers shall take into ac-
count the assessment for benefits and the award for damages, and shall
pay only such part of said award in respect of any lot as may be in
excess of the assessment for benefits against the part of such lot not
taken, and there shall be credited on said assessment the amount of said
award not in excess of said assessment.
TAXATION OF PERSONAL PROPERTY
SEC. 6. That in order to provide revenues to meet the appropriations
made by this Act and appropriations to be hereafter made to provide
for the expenses of the government of the District of Columbia, it is
further enacted: That the Act of Congress, entitled "An Act to provide
an immediate revision and equalization of real estate values in the
District of Columbia; also to provide an assessment of real estate in
said District in the year eighteen hundred and ninety-six and every
third year thereafter, and for other purposes," approved August
fourteenth, eighteen hundred and ninety-four, is hereby amended to
take effect from and after July first, nineteen hundred and two, as
follows: Section two, line two, strike out the word "three," and insert
in lieu thereof the word "five;" section two, line five, after the words
"assistant assessors, who," strike out the words "shall hold office for
a term of four years, unless sooner removed by said Commissioners
for cause satisfactory to them and;" section two, line nine, after the
words "per annum," insert the following: "The assessor of the Dis-
trict of Columbia and the members of said permanent board of assistant
76
assessors shall not be removed except for inefficiency, neglected of duty,
or malfeasance in office."
[That the assessor of the District of Columbia shall designate three
of the members of said permanent board of assistant assessors for the
assessment of real estate who shall constitute and compose the excise
board, under the provisions of the Act of the Congress, approved
August fourteenth, eighteen hundred and ninety-four, aforesaid; and
the two other members of said permanent board of assistant assessors
shall be designated by said assessor to compose a board of personal tax
appraisers, to assess personal property in accordance with the provi-
sions of this section; and all five members of said permanent board of
assistant assessors, together with the assessor as chairman, shall con-
stitute the board of equalization and review of real estate assessments
and also the board of personal tax appeals: Provided, That the assessor
of the District of Columbia shall act as chairman, ex officio, of the
several boards aforesaid.]
*
*
*
*
*
*
ACT OF AUGUST 14, 1894
An Act To provide an immediate revision and equalization of real-
estate values in the District of Columbia; also to provide an assess-
ment of real estate in said District in the year eighteen hundred and
ninety-six and every third year thereafter, and for other purposes.
[Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That all real prop-
erty in the District of Columbia, except as hereinafter provided, shall
be assessed in the name of the owner, or trustee or trustees of the owner
thereof. All undivided real property of a deceased person may be as-
sessed in the name of such deceased person until the same is divided,
according to law, or has otherwise passed into the possession of some
other person or persons; and all real property, the ownership of which
is unknown, shall be assessed "owner unknown."
[SEC. 2. The Commissioners of the District of Columbia shall ap-
point as a permanent board of assistant assessors such persons as are
conversant with real estate values in the District of Columbia and who
have been bona fide residents of the District for a period of at least
five years, except that two of such appointees may be persons who
have been bona fide residents of the District of Columbia Metropolitan
Area for a period of at least five years. Each person SO appointed on
said board shall, within ten days after receiving notice thereof, take
and subscribe an oath to diligently, faithfully, and impartially per-
form all and singular the duties imposed upon him by this Act. If any
such appointee shall fail to qualify as aforesaid within the time pre-
scribed, or shall fail to enter upon the discharge of his duties within
fifteen days after such qualification, the appointment shall be void,
and the Commissioners shall forthwith appoint another suitable per-
son, who shall qualify as above provided; and when appointed and
qualified as aforesaid, said board of assistant assessors shall immedi-
ately proceed to hear and consider such complaints as may be made
regarding the assessment returned by the board of three members
appointed by the President of the United States, under the Act of
77
August fifth, eighteen hundred and ninety-two, revise and equalize
said assessment, and make return to the assessor of the District of
Columbia of the revision and equalization on or before the first Mon-
day of January, eighteen hundred and ninety-five. And said revision
and equalization SO returned shall be the basis of assessment for the
collection of taxes for the fiscal year ending June thirtieth, eighteen
hundred and ninety-five, and until the next general assessment is made
and returned, as provided for in this Act: Provided, That the collec-
tion of taxes on real property and improvements thereon which will
become due and payable in the month of November, eighteen hundred
and ninety-four, be, and the same is hereby, suspended until the month
of May in the year eighteen hundred and ninety-five, at which time
said taxes shall be due and payable, and the collection thereof shall be
enforced in all respects as provided under existing law for the collec-
tion of taxes on real property and improvements thereon, for the
second half of the tax year ending June thirtieth, eighteen hundred
and ninety-five: Provided further, That the Secretary of the Treasury
is hereby authorized and directed to advance to the Commissioners of
the District of Columbia, out of any money in the Treasury not other-
wise appropriated, such sums as may be necessary from time to time
to meet their requisitions for the general expenses of the government
of said District for the fiscal year eighteen hundred and ninety-five,
and to reimburse the Treasury for the one-half of said advances pay-
able by said District out of the taxes collected, as herein provided for,
in the month of May, eighteen hundred and ninety-five. And said
Commissioners are hereby authorized and directed to appoint a clerk
for said board of assistant assessors at a salary of one thousand two
hundred dollars per annum; and said clerk shall also be the clerk for
the board of equalization and review hereinafter provided for. For
the purposes of this Act, the term "District of Columbia Metropolitan
Area" means the District of Columbia, the cities of Alexandria and
Falls Church, and the counties of Arlington and Fairfax in Virginia,
and the counties of Montgomery and Prince Georges in Maryland.
[SEC. 3. That real property shall be assessed and valued in the year
eighteen hundred and ninety-six, and every third year thereafter, as
herein provided.
[SEC. 4. That the Commissioners shall furnish each member of said
board of assistant assessors with the necessary maps and field books.
which shall contain an accurate list of each tract together with a per-
tinent description of the real property situate in the District of Colum-
bia, and, as far as may be known, the owner thereof; and also such
blanks, forms, books, surveys, and plats as may be necessary for a SVS-
tematic statement of the property to be assessed, and shall also furnish
the said board of assistant assessors with the necessary conveyance to
view said property for assessment. Upon the completion of the assess-
ment the said board of assistant assessors shall deposit with the assessor
of the District of Columbia all maps, field books. surveys, and plats,
and all notes and memoranda thereof, and same shall be open to inspec-
tion by any tax-payer of said District.]
SEC. 5. That the Commissioners of the District of Columbia are
hereby authorized and directed to make such rules and regulations
78
touching the manner in which the real property shall be described in
the assessments returned by the assessors as they may deem best.
[SEC. 6. That said board of assistant assessors shall, from actual view
and from the best sources of information in its reach, determine the
value of each separate tract or lot of real property in the District of
Columbia in lawful money, and shall separately estimate the value of
all improvements on any tract or lot, and shall note the same in the
proper field book, which shall be carried out as part of the value of
such tract or lot, and shall also return the dimensions of each tract or
lot, and said assistant assessors shall also perform such other official
duties as may be required of them by the Commissioners of the District
of Columbia.
[SEC. 7. That said board of assistant assessors shall, on or before the
first Monday of January, eighteen hundred and ninety-six, and every
third year thereafter, make out and deliver to the assessor of the Dis-
trict of Columbia a return in tabular form, contained in a book to be
furnished by the Commissioners, of the amount, description, and value
of the real property subject to be listed for taxation in the District of
Columbia.
SEC. 8. That any person who shall refuse or knowingly neglect to
perform any duty enjoined on him by law, or who shall consent to or
connive at any evasion of the provisions of this Act shall, on conviction
thereof, be liable to removal from office and to a fine not exceeding five
hundred dollars, or imprisonment not exceeding one year, or both, in
the discretion of the court, for each offense.]
SEC. 9. That the assessor of the District of Columbia and the said
board of assistant assessors herein provided for, with the assessor as
chairman, shall compose a board of equalization and review, and as
such board of equalization and review they shall convene in a room, to
be provided for them by the Commissioners, on the first Monday of
January, eighteen hundred and ninety-six, and every third year there-
after. Public notice of the time and place of such meeting shall be
given by publication for two successive days in two daily papers in said
District. It shall be the duty of said board of equalization and review
to fairly and impartially equalize the value of real property made by
the board of assistant assessors as the basis for assessment. Any three
of said board of equalization and review shall constitute a quorum for
business, and in the absence of the assessor a temporary chairman may
be selected. They shall immediately proceed to equalize the valuations
made by the board of assistant assessors SO that each lot and tract and
the improvements thereon shall be entered upon the tax list at their
value in money; and for this purpose they shall hear such complaints
as may be made in respect of said assessments, and in determining
them they may raise the valuations of such tracts or lots as, in their
opinion, may have been returned below their value, and reduce the val-
uations of such as they may believe to have been returned above their
value to such sum as, in their opinion, may be the value thereof.
SEC. 10. That the valuation of the real property made and equalized
as aforesaid shall be completed as nearly as practicable on the first
Monday of June, eighteen hundred and ninety-six, and of every third
year thereafter. after which date no other or further complaints as to
valuations shall be received, and when approved by the Commissioners
79
shall constitute the basis of taxation for the next succeeding period of
three years and until another valuation is made according to law,
except as hereinafter provided, and the Commissioners shall fix the
rate of tax to be collected thereon, not exceeding the rate fixed by
present law.
SEC. 11. That annually, on or prior to July first of each year, the
board of assistant assessors herein provided for shall make a list of all
real property which shall have become subject to taxation, and which
is not then on the tax list, and affix a value thereon, according to the
rules prescribed for assessing real estate; shall make return of all new
structures erected or roofed, and additions to or improvements of
old structures of over five hundred dollars in value, which shall
not have been theretofore assessed, specifying the tract or lot of
land on which each of such structures has been erected, and the
value of such structure, and they shall add such valuation to the
assessment made on such tract or lot. When the improvements on any
lot or tract of land shall become damaged or be destroyed from any
cause, the said board shall reduce the assessment on such property to
the extent of such damage: Provided, That the board of equalization
and review shall hear such complaints as may be made in respect of
said assessments and determine the same between the first and third
Mondays of July of the same year.
SEC. 12. That if said board of assistant assessors shall learn that any
property liable to taxation has been omitted from the assessment for
any previous year or years, or has been SO assessed that the assessment
was void, it shall be their duty at once to reassess such property for
each and every year after the passage of this Act for which it has
escaped assessment and taxation and report the same, through the
assessor, to the collector of taxes, who shall at once proceed to collect
the taxes so in arrears as other taxes are collected: Provided, That no
property which has escaped taxation shall be liable under this section
for a period of more than three years prior to such assessment, except
in the case of property involved in litigation.
SEC. 13. That the assessor of the District of Columbia and each mem-
ber of said board of assistant assessors in the discharge of any of the
duties devolved upon him or them, or the board of equalization and
review, may administer all necessary oaths or affirmations. The as-
sessor of the District of Columbia, or in his absence the temporary
chairman of said board, shall have power to summon the attendance of
any person before said board to be examined under oath touching such
matters and things as the board of assistant assessors or the said board
of equalization and review may deem advisable in the discharge of their
duties; and any member of the Metropolitan police force of the District
of Columbia may serve subpoenas in this behalf. Such fees shall be
allowed witnesses SO examined, to be paid out of the contingent fund of
the Commissioners, as are allowed in civil actions before the supreme
court of the District of Columbia. Any person summoned and examined
as aforesaid who shall knowingly make false oath or affirmation shall
be guilty of perjury, and upon conviction thereof be punished accord-
ing to the laws in force for the punishment of perjury.
80
SEC. 14. That a sum sufficient to pay the difference in the salary sal-
aries of the assessor and the board of assistant assessors and the clerk
herein provided for up to and including the year ending June thirtieth,
eighteen hundred and ninety-five, is hereby appropriated, payable in
equal proportions out of the Treasury of the United States and the rev-
enues of the District of Columbia, and the Commissioners of said Dis-
triot shall hereafter in their annual estimates include all necessary pro-
vision to carry out the purposes of this Act, to be immediately avail-
able.
SEC. 15. That said board of assistant assessors shall hereafter con-
stitute the excise board of the District of Columbia, and shall perform
all the duties of said board according to law, and that SO much of the
Act entitled "An Act regulating the sale of intoxicating liquor in the
District of Columbia," approved March third, eighteen hundred and
ninety-three, as imposes that duty upon the Commissioners of the Dis-
trict of Columbia be, and the same is hereby, repealed.
SEC. 16. That this Act shall be in force from and after its passage,
and all laws and parts of laws inconsistent herewith are hereby re-
pealed.
DISTRICT OF COLUMBIA REVENUE ACT OF 1937
*
*
*
*
*
*
*
TITLE IX -TAX APPEALS
*
*
*
SEC. 5. (a) [The Assessor and Deputy Assessor of the District and
the board of all of the assistant assessors, with the Assessor as chair-
man, shall compose a Board of Equalization and Review, and as such
Board of Equalization and Review they shall convene in a room to be
provided for them by the Commissioners, on the first Monday of
January of each year, and shall remain in session until the first Monday
in April of each year, after which date no complaint as to valuation
as herein provided shall be received or considered by such Board of
Equalization and Review. Public notice of the time and place of such
session shall be given by publication for two successive days in two
daily newspapers in the District not more than two weeks or less than
ten days before the beginning of said session. It shall be the duty of
said Board of Equalization and Review to fairly and impartially
equalize the value of real property made by the board of assistant
assessors as the basis for assessment. Any five of said Board of Equali-
zation and Review shall constitute a quorum for business, and, in
the absence of the Assessor, a temporary chairman may be selected.
They shall immediately proceed to equalize the valuations made by
the board of assistant assessors SO that each lot and tract and improve-
ments thereon shall be entered upon the tax list at their value in
money; and for this purpose they shall hear such complaints as may
be made in respect of said assessments, and in determining them they
may raise the valuation of such tracts or lots and improvements as in
their opinion may have been returned below their value and reduce
81
the valuation of such as they may believe to have been returned above
their value to such sum as in their opinion may be the value thereof.]
The valuation of the real property made and equalized as aforesaid
shall be completed not later than the first Monday of May annually.
[The valuation of said real property made and equalized as aforesaid
shall be approved by the Commissioners not later than July 1,
annually, and when approved by the Commissioners shall constitute
the basis of taxation for the next succeeding year and until another
valuation is made according to law, except as hereinafter provided.
Any person aggrieved by any assessment, equalization, or valuation
made may within ninety days after October 1 of the year in which such
assessment, equalization, or valuation is made, appeal from such
assessment, equalization, or valuation in the same manner and to the
same extent as provided in sections 3 and 4 of this title: Provided,
however, That such person shall have first made his complaint to the
Board of Equalization and Review respecting such assessment as
herein provided, except that, in case of increase of valuation of real
property over that for the immediately preceding year, where no
notice in writing of such increase of valuation is given the taxpayer
prior to March 1 of the particular year, no such complaint shall be
required for appeal.]
ACT OF MARCH 3, 1883
*
[SEC. 5. That real estate in Washington or Georgetown, except such
as is now or may hereafter be exempt by law from taxation, shall be
assessed according to the number of the squares and lots thereof, or
parts of lots, and upon the number of square or superficial feet in each
square or lot, or parts of a lot, and in the county the agricultural lands
shall be assessed by the acre, and suburban lots by the square foot, as
in the city of Washington.]
*
*
*
H.R. 15842
July 17, 1974.
ADDITIONAL VIEWS OF HONORABLE ANCHER NELSEN
Title I and Title II of this bill increase the salaries of the police
and firemen and teacher in the public school system respectively. The
amount recommended by the District Government was a 10% increase
for the police and firemen to take effect July 1, 1974, and a
10% increase for the teachers in the public school system to take
effect on January 1, 1975. The pay increase contained in Title I for the
police and firemen is a 16% increase, and the increase contained in
Title II to take effect for the teachers in the public school system pro-
vides 10% September 1, 1974, and an additional compounded 3%
interest on January 1, 1975, the day before the Mayor and the Mem-
bers of the City Council are sworn into office.
82
What this means in dollars and cents is basically as follows:
Committee action
District government recommendation
Title I-Police and firemen
$18,300,000
Police and firemen
$11,400,000
Title II-Public school teachers
13,800,000
Public school teachers
6,6000,000
Total
32,100,000
Total
18,000,000
This bill, therefore, requires the District Government to come up
with $18 million to cover the pay increases voted by the Committee
over and beyond those recommended.
Title III of the bill provides an increase in annuities to retired
teachers that is similar to increases given social security annuitants.
Although this may cost some $250,000, it appears to be a very much
deserved increase.
The revenue that is provided for, or lost through repeal of existing
law, in this bill, Title IV, for Fiscal Year 1975 is estimated as follows:
Parking Tax (gain)
1.5
Repeal of Performing Arts Tax (loss)
.3
Total
1.2
There are further revenue losses provided for in Title IV, which
take effect in Fiscal Year 1976, that allow tax credits ("circuit break-
ers") to certain residents (landowners and renters), which are esti-
mated at $4,500,000. Additional Tax or revenue losses for incentives
for rehabilitation and real estate tax deferrals are estimated to be sub-
stantial, but no fixed figure was provided by the District Government.
Further, the cost of administering the new real estate tax procedures
provided in Title IV will, no doubt, prove to be substantial.
In my opinion, it would have been better to leave these tax incen-
tives, tax repealers, and many other provisions in Title IV to the City
Council, which will take office on January 2, 1975. The Congress has
recently given the District "home rule," and many of the provisions in
Title IV impose laws on the District residents over which they will
have no voice. It is no answer to say the new District government may
repeal all of this bill. Until they can hold hearings and enact laws, all
of these provisions will be in effect. Furthermore, it could be consid-
ered as a distrust in the locally elected government to be moving on
all these provisions at this time.
As to the nearly $13 million "deficit," which the Committee's action
creates in the pay provisions of this bill, this creates a problem for the
existing appointed Council and the newly elected Council and Mayor.
Certainly a salary increase was deserved and needed. However, 1
wonder whether we might not have acted at the level recommended by
the District Government in this bill and directed the newly elected
City Council to address other pay increases beyond this. The fact
that broader tax authority to raise revenue until January 2, 1975, is
provided in this bill is no answer if the appointed Council takes no
action to erase the $13 million deficit created by this bill following the
example set by this bill.
In conclusion, there are provisions in Title 4 having to do with real
estate taxes, assessments, tax credits, incentives, etc., which I would
83
like to see amended, and I would support and may introduce certain
amendments as they relate to these matters.
NEW LABOR-MANAGEMENT RELATIONS LAW FOR THE DISTRICT OF
COLUMBIA
Title I of this bill amending the District of Columbia Police
and Firemen's Salary Act of 1958 contains in Part 2 what amounts
to a Labor-Management Relations law for the District of Columbia.
A Labor-Management Relations Board is established which has the
power and authority, among other things, to:
Resolve negotiation impasses through mediation, fact-finding,
or final binding arbitration.
In certain cases on its own order unresolved disputes referred
to final binding arbitration, including last best offers.
After requests for binding arbitration from either party, the
Board shall order (within 10 days after request is filed) "last best
offer, total package arbitration of all unresolved issues."
The history of Labor-Management Relations in the District of
Columbia (which is based on the Mayor's District Personnel Manual,
Chapter 25-A, which is based on the President's Executive Order
11491) is one of which most cities in this country could envy.
As stated in a letter to the Chairman, dated July 16, 1974, from the
District Director of Personnel, "The District of Columbia Government
is opposed to any legislative provision which mandates upon the city
the methods by which it shall establish pay for its employees, and
equally as important the manner in which it would establish its labor
program."
The position of the District Government (letter of July 16, 1974) on
the provisions of Title I, Part 2, concerning a Labor-Management
Relations Law is quoted in its entirety below:
GOVERNMENT OF THE DISTRICT OF COLUMBIA,
EXECUTIVE OFFICE,
Washington, D.C., July 16, 1974.
Congressman CHARLES DIGGS,
Chairman, House District Committee, U.S. House of Representatives,
Washington, D.C.
DEAR CONGRESSMAN DIGGS: Reference is made to the Committee
Mark-up of July 15, 1974, concerning among other legislation, the
Police and Firemen's Salary Act amendment and the amendments
to the Teachers Salary Act of 1955. In the process of the Mark-up
session, an amendment was proposed by Mr. McKinney concerning
Title II of the Police and Fire Salary Act Amendments. This amend-
ment would establish a Police and Fire Salary Benefit Committee
which would be responsible for the conduct of studies of salaries and
fringe benefits of these employees locally and nationally. The District
of Columbia Government is opposed to any legislative provision which
mandates upon the city the methods by which it shall establish pay
for its employees, and equally as important the manner in which it
would establish its labor program. The "McKinney amendment",
however, concerns us more than similar proposals in H.R.15777 or
H.R. 14662. The McKinney amendment entangles the city govern-
ment in a procedure which swings somewhere between a procedure
for setting pay and one which would be established to resolve labor
disputes in the city government in an awkward manner. The District
of Columbia Government has had a wealth of experience in this area
84
since 1960 and has established one of the most viable labor manage-
ment regulations in the country. What is of concern is that the Dis-
trict's Board of Labor Relations, composed of two members selected
by unions and two members selected by management, with the chair-
man selected by the four members, has been totally ignored in the
debate which has recently centered on the desire of Congress to im-
pose on the District of Columbia Government some form of "compul-
sory arbitration board" as a substitute for collective bargaining. We
would like to stress to the Committee the fact that fact that the Dis-
trict of Columbia Government has never sought to unilaterally
impose its desires on the unions which it has recognized, but in fact
made the unions a part of the development of the current program.
The major concern that we see, not only in the unclear amendment
submitted by Mr. McKinney or even the provisions currently existing
in the bills now before the Committee, is the apparent lack of under-
standing of the collective bargaining process and especially as it
relates to the public sector.
The McKinney amendment imposes dates for completion of the
studv as being June 30, 1975 and Council action as being no later than
October 1, 1975. It fails to recognize that the collective bargaining
process with multi-year contracts may frontload the salarv increase
or may allow for other methods of establishing pay. We find a serious
flaw in the fact that if the District wanted to enter into a multiple
agreement of three years whereby deferred increases were allowed
each of those three years, this legislation would preclude such a legiti-
mate provision. Section 202 (b) requires that if an impasse in negoti-
ation is reached on or before the expiration date of the existing collec-
tive bargaining contract, the parties must notify the Director of the
Federal Mediation and Conciliation Service who shall appoint a
board of arbitrators (mediation in this case is meaningless where set-
tlement will be imposed by an arbitration board). This board shall
then impose a form of compulsory arbitration on the citv without
true collective bargaining taking place. Problems in the city of De-
troit Philadelphia and the transit strike recently experienced by the
Washington Metropolitan Area Transit Authority attests to the prob-
lems of compulsory arbitration and supports the argument that where
comnulsorv arbitration is the only vehicle for the settlement of ne-
gotiation impasses that meaningful collective bargaining never takes
place.
Another factor which concerns the District of Columbia Govern-
ment is that we have always been ready and willing to negotiate to
enter into meaningful collective bargaining; however, the unions who
are SO intent upon gaining recognition in order to bargain on behalf
of employees have devised anv means they can to circumvent and
to avoid collective bargaining. The proposals that the Congress is now
considering interpose an artificial substitute for true collective bar-
gaining. The imposition of the procedures in both the Teachers and
the Police and Fire legislation stifles the process of free collective
bargaining, ignores the ability to pay and places in the hands of a
third party full responsibility for setting pay rates, leaving manage-
ment only the responsibility to find the money. We do not believe
that school programs should be reduced or eliminated to pay for in-
85
creases that a jurisdiction cannot afford or that are not justified or
that require regressive taxes be levied to finance salary increases. We
do submit that the parties be allowed constantly to negotiate without
artificial constraints of compulsory arbitration or improvised gim-
micks to reach a settlement or come sufficiently close to allow a com-
petent mediator to close the gap. We subscribe to Theodore Kheel's
statement that arbitration can only be effective when bargaining has
framed the issues with precision. The District's current labor pro-
gram provides the full arsenal for third party resolution of disputes.
including mediation and fact-finding. (In the case of the teacher's
dispute, such fact-finding was suggested by the Federal mediators and
summarily rejected by the Teachers Union). In addition. the Board
of Labor Relations already established by the District Government
can impose arbitration on the parties, but only after the issues have
been "well defined".
The District Government although opposed to the establishment of
the labor board in H.R. 15777 on the grounds that it already exists
in practice, believes it is infinitely better than that proposed in the
McKinney amendment. Therefore, the District of Columbia Govern-
ment strongly opposes the intent and the thrust of the provisions con-
tained in the McKinney amendment and requests that the Congress
consider no statutorily imposed labor legislation on the District Gov-
ernment for police and fire, since thev are already covered by such a
program. The District Government believes that on the eve of self-
government it has made provisions for the mature conduct of labor
relations which goes far beyond the patch work provisions contained
in current bills. Experience has indicated that this program is work-
able and impartial and provides for the greatest freedom for both
sides to enter into meaningful and valuable collective bargaining.
Sincerely yours,
DONALD H. WEINBERG,
Director of Personnel.
The imposition of a local Labor-Management Relations Law on the
District Government as it embarks on "home rule" is improvident and
contrary to my understanding of what was intended by the Congress
when it passed the District of Columbial Self-Determination Act.
Moreover, if we place the Mayor or any of his agencies or depart-
ments in a position where they must accept binding arbitration on pay,
allowances, and other frinœe benefits-we are in fact, if not in express
wording, binding the locallv elected City Council and ultimately the
Congress. It is no answer to this assertion that the "words of the bill"
do not expressly bind the locally elected Citv Council. In my opinion.
as a practical and political matter, it will bind them. Since this is a
Congressionally imposed law, can we not expect the locally elected
City Council to pass the "binding arbitration package" on to the
Appropriations Committees in Congress.
Further, if the House were to permit these provisions to remain in
this bill, I am of the opinion that we would be opening the door to a
similar proposal for all Federal employees. Yet, we all know the Chair-
man of the Civil Service Commission has testified before the House
Post Office and Civil Service Committee that the President's Execu-
tive Order (E.O. 11491) "has been conspicuously successful."
86
In conclusion, I am of the opinion that the labor-management provi-
sions of this bill are unnecessary, are contrary to "home rule" for the
District Government since they would largely take effect after January
1975, and may be viewed as a preliminary step to legislate the same
provisions for Federal employees.
ANCHER NELSEN.
93D CONGRESS
SENATE
REPORT
2d Session
No. 93-1101
DISTRICT OF COLUMBIA OMNIBUS BILL
AUGUST 15, 1974.-Ordered to be printed
Mr. EAGLETON, from the committee of conference,
submitted the following
CONFERENCE REPORT
[To accompany H.R. 15842]
The committee of conference on the disagreeing votes of the two
Houses on the amendment of the Senate to the bill (H.R. 15842) to
increase compensation for District of Columbia policemen, firemen,
and teachers: to increase annuities payable to retired teachers in the
District of Columbia; to establish an equitable tax on real property
in the District of Columbia; to provide for additional revenue for
the District of Columbia; and for other purposes, having met, after
full and free conference, have agreed to recommend and do recommend
to their respective Houses as follows:
That the House recede from its disagreement to the amendment of
the Senate and agree to the same with an amendment as follows:
In lieu of the matter proposed to be inserted by the Senate amend-
ment insert the following:
TITLE I-POLICE AND FIREMEN'S COMPENSATION
PART 1-SALARY Act AMENDMENTS
SEC. 101. (a) The District of Columbia Police and Firemen's Salary
Act of 1958 (D.C. Code, secs. 4-823-4-837) is amended as follows:
(1) The salary schedule in section 101(a) of that Act (D.C. Code, sec.
4-823(a)) is amended to read as follows:
(1)
38-006 0-74-1
FORD :- LIBRARY
2
"SALARY SCHEDULE
Service step
"Salary class and title
1
2
3
4
5
6
7
8
9
Class 1: Fire private, police
private
$11,600
$11,950
$12,530
$13,110
$14,035
$14,965
$15,545
$16,125
$16,785
Class 2: Fire inspector
13,225
14,085
14,850
15,660
16,470
17,285
18,095
Class 3: Detective, assistant
pilot, assistant marine
engineer
14,500
15,225
15,950
16,675
17,400
18,125
18,850
Class 4: Fire sergeant,
police sergeant, detective
sergeant
15,755
16,510
17,330
18,120
18,910
19,695
Class 5: Fire lieutenant,
police lieutenant
18,210
19,125
20,035
20,945
21,855
Class 6: Marine engineer,
pilot
19,895
20,885
21,880
22,870
Class 7: Fire captain, police
captain
21,575
22,655
23,785
24,610
Class 8: Battalion fire chief,
police inspector
25,010
26,260
27,515
28,770
Class 9: Deputy fire chief,
deputy chief of police
29,350
31,335
33,325
35,815
Class 10: Assistant chief of
police, assistant fire chief,
commanding officer of the
Executive Protective Serv-
ice, commanding officer of
the U.S. Park Police
34,800
37,120
39,440
Class 11; Fire chief, chief of
police
40,250
42,690
(2) The second sentence of section 202 of that Act (D.C. Code, sec.
4-825) is amended to read as follows: "The additional compensation
authorized by this section shall be paid to an officer or member in the same
manner as he is paid basic compensation to which he is entitled, except
that when such an officer or member ceases to be in such an assignment,
the loss of such additional compensation shall not constitute an adverse
action for the purposes of section 7511 of title 5 of the United States Code."
(3) Section 202 of that Act (D.C. Code, sec. 4-825) is further amended
by striking out "$2100" and inserting in lieu thereof "$2270".
(4) Section 301 of that Act (D.C. Code, sec. 4-827) is amended by
(A) striking out "All" and inserting in lieu thereof "(a) Except as pro-
vided in subsection (b), all", and (B) by adding at the end thereof the
following:
"(b) Any officer or member of the Metropolitan Police force, the Fire
Department of the District of Columbia, the Executive Protective Service,
or the United States Park Police force who separates from that force,
department, or service, and who is subsequently reappointed to such force,
department, or service within three years after the date of such separation
shall receive any scheduled rate of basic compensation provided in salary
class 1 of the salary schedule in section 101 (a) which does not exceed the
scheduled rate of basic compensation being paid at the time of such re-
appointment for the class and service step he had attained at the time of
his separation. For purposes of this subsection, no additional com-
pensation authorized by this Act shall be used in determining service step
placement."
(5) Section 302 of that Act (D.C. Code, sec. 4-828) is amended to read
as follows: "An officer or member described in paragraph (1) (B) shall
receive such compensation until the position of dog handler is determined
under section (a) not to be included in salary class 4 as a technician's
position or until he no longer performs the duty of dog handler, whichever
first occurs."
3
(6) Section 302 of that Act (D.C. Code, sec. 4-828) is further amended
by adding at the end thereof the following:
"(e) Whenever any officer or member receiving additional compensation
authorized by subsection (b) or (c) is no longer entitled to receive such
additional compensation, without a change in salary class, he shall
receive, irrespective of any subsequent salary schedule or service step
adjustment authorized by this Act, basic compensation equal to the sum of
his existing scheduled rate of basic compensation and the amount of such
additional compensation until his schedule rate of basic compensation
equals or exceeds such sum.
"(f) The loss of the additional compensation authorized by subsection
(b) or (c) shall not constitute an adverse action for the purposes of section
7511 of title 5 of the United States Code."
(7) Section 302 of that Act (D.C. Code, sec. 4-828) is further amended
(1) by striking out "$680" in subsection (a) thereof and inserting in lieu
thereof "$735"; and (2) by striking out "$500" each time it appears in
subsection (c) thereof and inserting in lieu thereof "$540".
(8) Section 401(a) (2) of that Act (D.C. Code, sec. 4-832(a) (2)) is
amended to read as follows:
"(2) For purpose of paragraph (1), continuous service as an officer or
member includes only those periods of his service determined to have been
satisfactory service and any period of his service in the Armed Forces of
the United States other than any period of such service (A) determined
not to have been satisfactory service, (B) rendered before appointment as
an officer or member, or (C) rendered after resignation as an officer
or member.".
(9) The second sentence of section 401(c) of that Act (D.C. Code, sec.
4-832(c)) is amended to read as follows: "For purposes of this subsection,
in computing a deputy chief's continuous service on the police force or
fire department, there shall be included only those periods of his service
determined to have been satisfactory service and any period of his service
in the Armed Forces of the United States other than any period of such
service-
"(1) determined not to have been satisfactory service,
"(2) rendered before appointment as an officer or member, or
"(3) rendered after resignation as an officer or member."
(b) Each officer or member who immediately prior to the effective date
of the amendment made by paragraph (1) of subsection (a) was assigned
to service step 1, service step 2, or service step 3 of the salary class 2 shall
be placed in and receive basic compensation in service step 4 of salary
class 2.
SEC. 102. The second section of the Act approved October 24, 1951
(D.C. Code, sec 4-808) is amended by striking out "the 22d day of Febru-
ary", "the 30th day of May", and "the 11th day of November", and in-
serting in lieu thereof "the third Monday in February", "the last Monday
in May", "the second Monday in October", and "the fourth Monday in
October".
SEC. 103. (a) Except as provided in subsections (b) and (c), the amend-
ments made by this title and subsection (b) of the first section shall take
effect on and after the first day of the first pay period beginning on or after
July 1, 1974.
(b) The amendment made by paragraph (6) of section 101 shall take
effect on and after the first day of the first pay period beginning on or after
January 1, 1974.
4
(c) The amendments made by paragraphs (8) and (9) of section 101
shall take effect on and after the first day of the first pay period beginning
on or after May 1, 1972.
SEC. 104. (a) Retroactive compensation on salary shall be paid by
reason of the amendments made by this title only in the case of an individual
in the service of the District of Columbia government or of the United
States (including service in the Armed Forces of the United States)
on the date of enactment of this Act, except that such retroactive compensa-
tion or salary shall be paid (1) to an officer or member of the Metropolitan
Police Force, the Fire Department of the District of Columbia, the United
States Park Police force, or the Executive Protective Service who retired
during the period beginning on the first day of the first pay period which
begins on or after July 1, 1974, and ending on the date of enactment of
this Act for services rendered during such period, and (2) in accordance
with the provisions of subchapter 8 of chapter 55 of title 5, United States
Code (relating to settlement of accounts of deceased employees), for
services rendered during the period beginning on the first day of the
first pay period which begins on or after July 1, 1974, and ending on
the date of enactment of this Act, by an officer or member who dies during
such period.
(b) For the purposes of this section, service in the Armed Forces of the
United States, in the case of an individual relieved from training and
service in the Armed Forces of the United States or discharged from hos-
pitalization following such training and service, shall include the period
provided by law for the mandatory restoration of such individual to a
position in or under the Federal Government or the municipal government
of the District of Columbia.
(c) For the purpose of determining the amount of insurance for which
an officer or member is eligible under the provisions of chapter 87 of title
5, United States Code (relating to government employees group life insur-
ance), all changes in rates of compensation or salary which result from
the enactment of this title shall be held and considered to be effective as of
July 1, 1974.
PART 2-STUDY OF POLICE AND FIREMEN'S SALARIES AND
RECOMMENDATIONS
SEC. 111. (a) The Commissioner of the District of Columbia, and after
January 2, 1975, the Mayor of the District of Columbia, shall annually
conduct a thorough study of the compensation being paid officers and
members of the police and fire departments of other jurisdictions in the
Washington metropolitan area and other cities of comparable size. The
annual study may include other conditions of employment of police and
firemen, such as hours of work, health benefits, retirement benefits, sick
pay, and vacation time. The annual study shall also include the current
percentage change in the Consumer Price Index for the Washington
metropolitan area published by the Bureau of Labor Statistics, Department
of Labor, and rates of compensation for Federal and District of Columbia
employees having comparable duties and responsibilities.
(b) (1) In order to conduct the annual study specified in subsection (a),
the Commissioner, or the Mayor, as the case may be, shall establish a
city personnel salary and benefits study committee whose sole function
shall be to conduct such annual study. The size of the committee shall be
5
determined by the Commissioner, or the Mayor, as the case may be, who
shall appoint the management members of the committee. Each labor
organization or other association or group which has been selected to
represent the officers and members of the Metropolitan Police force and
the Fire Department of the District of Columbia shall select representatives
of their respective labor organizations or other association or group to be
members of the labor-management committee.
(2) The number of management members and the number of members
representing the labor organizations or other associations or groups on the
labor-management committee shall be equal. The chairman of the labor
management committee shall be chosen by members of the committee, and
shall not be an officer or employee of the District of Columbia government or
a member or employee of a labor organization or other association or group
represented on the committee. If the committee has not chosen a chairman
within 10 days after the date of the first meeting of the committee, then the
chairman shall be chosen by the Director of the Federal Mediation and
Conciliation Service.
(c) On or before June 30 of each year, the results of the annual study
shall be made public and shall be available to the parties involved in
negotiations between the District of Columbia and representatives of the
officers and members of the Metropolitan Police force and the Fire Depart-
ment of the District of Columbia under the District of Columbia labor
relations program. The results of such annual study shall also form the
basis for consideration of adjustments in pay levels for officers of the
Metropolitan Police force and the Fire Department of the District of
Columbia whose compensation is adjusted in a manner which is outside
the scope of the negotiations referred to in the first sentence of this
subsection.
SEC. 112. (a) If after January 2, 1975, as a result of collective bargain-
ing the parties have reached a negotiated solution with respect to changes
in compensation for officers and members of the Police and Fire Depart-
ments, the Mayor shall recommend to the Council of the District of
Columbia that said changes should be authorized and that the Congress
shall be requested to appropriate sufficient funds for that purpose. The
first recommendation made by the Mayor under this subsection shall be
made by no later than October 1, 1975.
(b) The recommendations submitted by the Mayor under subsection (a)
shall be considered à labor-management issue for the purposes of subsection
(c).
(c) If the parties have reached an impasse in negotiations on or before
the expiration date of their existing collective bargaining agreements,
either party shall promptly notify the Director of the Federal Mediation
and Conciliation Service in writing. He shall assist in the resolution of
that impasse by selecting an impartial person experienced in public sector
disputes to serve as a mediator. If mediation does not resolve the impasse
within thirty days, or any shorter period designated by the mediator, the
Director shall, only upon the request of either party, then appoint an im-
partial Board of Arbitration to investigate the labor-management issues
involved in the dispute, conduct whatever hearing it deems necessary, and
to issue a written award to the parties with the object of achieving a prompt,
peaceful, and fair settlement of the dispute. The award shall be issued
within twenty days after the Board has been established. The award shall
contain findings of fact and a statement of reasons. The award shall be
final and binding upon the parties to the dispute.
(d) If the procedures set forth in subsection (c) are implemented, no
change in the status quo in effect prior to contract expiration date in the
6
case of negotiations for a contract renewal, or in effect prior to the time of
impasse in the case of an initial bargaining negotiation, shall be made
pending the completion of mediation and/or arbitration.
(e) The factfinder, mediator, and any members of the Board of Arbitra-
tion appointed by the Director of the Federal Mediation and Conciliation
Service shall be entitled to compensation at the maximum daily rate
allowable by law for each day they are actually engaged in performing
services under this section.
PART 3-POLICEMEN AND FIREMEN'S RETIREMENT AND DISABILITY
Act
SEC. 121. (a) Subsection (a) of the Policemen and Firemen's Retire-
ment and Disability Act (D.C. Code, sec. 4-521) is amended by adding
after paragraph (16) the following new paragraph:
"(17) The term 'average pay' means the highest annual rate resulting
from averaging the member's rates of basic salary in effect over any twelve
consecutive months of police or fire service, with each rate weighted by the
time it was in effect, except that if the member retires under subsection (g)
and if on the date of his retirement under the subsection he has not com-
pleted twelve consecutive months of police or fire service, such term means
his basic salary at the time of his retirement."
(b) (1) Subsections (f), (g), and (h) of that Act (D.C. Code, secs.
4-526-4-528) are each amended by striking out "his basic salary at the
time of retirement" each place it occurs and inserting in lieu thereof
"his average pay".
(2) Subsection (g) (2) and (h) (1) of that Act are each amended by
striking out "his basic salary at the time of his retirement" and inserting
in lieu thereof "his average pay".
(3) Subsection (h) (3) of that Act is amended by striking out "the basic
salary of such member at the time of retirement" and inserting in lieu
thereof "the average pay of such member".
(4) Subsection (k) (2) of that Act (D.C. Code, sec. 4-531) is amended
by (1) striking out "basic salary" and inserting in lieu thereof "average
pay", and (2) striking out "subclass (a)," and inserting in lieu thereof
"of salary".
(5) Subsection (k) (3) of that Act (D.C. Code, sec. 4-531) is amended
by striking out "basic salary" each place it occurs and inserting in lieu
thereof "average pay".
(c) Subsection (g) of that Act (D.C. Code, sec. 4-527) is amended by
adding at the end thereof the following new paragraph:
"(3) A member shall be retired under this subsection only upon the
recommendation of the Board of Police and Fire Surgeons and the con-
currence therein by the Commissioner, except that in any case in which
a member seeks his own retirement under this subsection, he shall, in the
absence of such recommendation, provide the necessary evidence to form
the basis for the approval of such retirement by the Commissioner.".
(d) (1) Subsection (a) (3) of that Act (D.C. Code, sec. 4-521(3)) is
amended to read as follows:
"(3) The term 'widow' means the surviving wife of a member or former
member if-
"(A) she was married to such member or former member (i) while
he was a member, or (ii) for at least one year immediately preceding
his death, or
"(B) she is the mother of issue by such marriage."
7
(2) The amendment made by paragraph (1) shall apply with respect
to any surviving wife of a member (as that term is defined in subsection
(a) (1) of the Policemen and Firemen's Retirement and Disability Act)
or former member irrespective of whether such wife became a widow (as
that term is defined in such amendment) prior to, on, or after the date of
the enactment of this Act, except that no annuity shall be paid by reason
of the amendment made by paragraph (1) for any period prior to the first
day of the first pay period beginning on or after July 1, 1974.
SEC. 122. (a) In order to carry out his responsibilities under the
Policemen and Firemen's Retirement and Disability Act (D.C. Code,
secs. 4-521 et seq.) with respect to retirement and disability determinations,
and related functions, the Commissioner of the District of Columbia shall
establish a Police and Firemen's Retirement and Relief Board (hereinafter
in this section referred to as the "Board"). The Board shall be composed
of-
(1) members and alternates appointed from among persons who
are employees of the District of Columbia, one member and alternate
each from the District of Columbia Personnel Office, Corporation
Counsel, Department of Human Resources, Metropolitan Police
Force, and the Fire Department of the District of Columbia; and
(2) two members, one of whom shall be a physician, appointed
from among persons who are not officers or employees of the District
of Columbia.
The member, and alternate, appointed to the Board from among employees
of the Department of Human Resources shall both be medical officers. All
appointments shall be made by the Commissioner.
(b) The members appointed under subsection (a) (2) shall be appointed
for two years, and shall be entitled to receive compensation for each day
they are actually engaged in carrying out duties vested in the Board in the
same manner as persons employed intermittently under section 3109 of
title 5 of the United States Code Such members shall be appointed within
ninety days after the date of enactment of this title.
(c) The Commissioner shall establish rules for the Board to assure that
the Board functions fairly and equitably. The Commissioner shall provide
the staff necessary for the Board.
SEC. 123. Subsection (m) (2) of the Policemen and Firemen's Retire-
ment and Disability Act (D.C. Code, sec. 4-533(2)) is amended by insert-
ing at the end thereof "The Commissioner shall not require employment
questionnaires or the medical examination of such member after he reaches
the age of 50.".
SEC. 124. (a) The amendments made by subsections (a), (b), and (d) of
section 121 shall apply with respect to any annuity which begins on or
after July 1, 1975.
(b) The amendment made by subsection (c) of section 121 shall take
effect on the first day of the first pay period beginning more than thirty
days after the date of enactment of this title.
(c) Section 122 shall take effect on the date of enactment of this title.
8
TITLE II-TEACHERS' COMPENSATION
SEC. 201. This title may be cited as the "Teachers Salary Act Amend-
ments of 1974".
SEC. 202. The District of Columbia Teachers' Salary Act of 1955 (D.C.
Code, sec. 31-1501 et seq.) is amended as follows:
(1) Effective on the first day of the first pay period beginning on or
after September 1, 1974, the salary schedule contained in section 1 of that
Act (D.C. Code, sec. 31-1501) is amended to read as follows: Provided,
however, That salary paid to class 1A shall not exceed the amount payable
to level Ill of the Executive Schedule and that the salary paid to any other
class shall not exceed the amount payable to level V of the Executive
Schedule:
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step-
Longevity
" Salary class and group
1
2
3
4
5
6
7
8
9
10
11
12
13
step Y
Class 1A
45,500
Class 1B
40,000
Class 2A
38,000
Class 2B
36,000
Class 3
27,390
28,040
28,690
29,340
29,900
30,640
31,290
31,940
32,590
Class 4
24,050
24,620
25,190
25,760
26,330
26,900
27,470
28,040
28,620
Class 5;
Group B, master's degree
22,750
23,290
23,830
24,370
24,910
25,450
25,990
25,530
27,070
Group C, master's degree +30
23,235
23,775
24,315
24,855
25,395
25,935
26,475
27,015
27,555
Group D, Doctor's
23,715
24,255
24,795
25,835
25,875
26,415
26,955
27,495
28,035
Class 6;
Group B, master's degree
21,740
22,255
22,770
23,285
23,800
24,315
24,830
25,345
25,860
Level IV principal
21,740
22,255
22,770
23,285
23,800
24,315
24,830
25,345
25,860
Level III principal
21,100
21,615
22,130
22,645
23,160
23,675
24,190
24,705
25,220
Level II principal
20,465
20,980
21,495
22,010
22,525
23,040
23,555
24,070
24,585
Level I principal
19,830
20,345
20,860
21,375
21,890
22,405
22,920
23,435
23,950
Group C master's degree +30
22,160
22,675
23,190
23,705
24,220
24,735
25,250
25,765
26,280
Level IV principal
22,160
22,675
23,190
23,705
24,220
24,735
25,250
25,765
26,280
Level III principal
21,520
22,035
22,550
23,065
23,580
24,095
24,610
25,125
25,640
Level II principal
20,885
21,400
21,915
22,430
22,945
23,460
23,975
24,490
25,005
Level I principal
20,250
20,765
21,280
21,795
22,310
22,825
23,340
23,855
24,370
Group D, doctor's degree
22,575
23,090
23,605
24,120
24,635
25,150
25,665
26,180
26,695
Level IV principal
22,575
23,090
23,605
24,120
24,635
15,150
25,665
26,810
26,695
Level III principal
21,935
22,450
22,965
23,480
23,995
24,510
25,025
25,540
26,055
Level II principal
21,300
21,815
22,330
22,845
23,360
23,875
24,390
24,905
25,420
Level I principal
20,665
21,180
21,695
22,210
22,725
23,240
23,755
24,270
24,785
Class 7;
Group B, master's degree
20,000
20,475
20,950
21,425
22,900
22,375
22,850
23,325
23,800
Group C, master's degree +30
20,485
20,960
21,435
21,910
22,385
22,860
23,335
23,810
24,285
Group D, doctor's
20,965
21,440
21,915
22,390
22,865
232340
23,815
24,290
24,765
Class 8:
Group B-MA
18,395
18,855
19,315
19,775
20,235
20,695
21,155
21,615
22,075
Group C-MA+30
18,830
19,340
19,800
20,260
20,720
21,180
21,640
22,100
22,560
Group D-Doctor's
19,360
19,820
20,280
20,740
21,200
21,660
22,120
22,580
23,040
Class 9:
Group B, master's degree
17,960
18,410
18,860
19,310
19,760
20,210
20,660
21,110
21,560
Group C, master's degree+30
18,445
18,895
19, 345
19,795
20,245
20,605
21,145
21,595
22,045
Group D, doctor's
18,925
19,375
19,825
20,275
20,725
21,175
21,625
22,075
22,525
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE-Continued
Service step—
Longevity
Salary class and group
1
2
3
4
5
6
7
8
9
10
11
12
13
step Y
Class 10:
Group B, master's degree
17,385
17,820
18,255
18,690
19,125
19,560
19,995
20,430
20,865
Group C, master's degree+30.
17,870
18,305
18,740
19,175
19,610
20,045
20,480
20,915
21,350
Group D, doctor's
18,350
18,785
19,220
19,655
20,525
20,525
20,960
21,395
21,830
Class 11:
Group B, master's degree
16,815
17,235
17,655
18,075
18,495
18,915
19,335
19,755
20,175
Group C, master's degree+30
17,300
17,720
18,140
18,560
18,980
19,400
19,820
20,240
20,660
Group D, dector's
17,780
18,200
18,620
19, 040
19,460
19,889
20,300
20,720
21,140
Class 12:
Group B, master's degree
16,240
16,645
17,050
17,455
17,860
18,265
18,670
19,075
19,480
Group C, master's degree+30
16,720
17,125
17,530
17,935
18,340
18,745
19,150
19,555
19,960
10
Group D, doctor's
17,205
17,610
18,015
18,420
18,825
19,230
19,625
20,040
20,445
Class 13;
Group B, master's degree
14,920
15,405
15,890
16,375
16,860
17,345
17,830
18,315
18,800
Group C, master's degree+30
15,405
15,890
16,375
16,860
17,345
17,850
18,315
18,800
19,285
Group D, doctor's
15,885
16,370
16,855
17,340
17,825
18,310
18,795
19,280
19,765
Class 14;
Group A, bachelor's degree
11,415
11,920
12,425
12,930
13,435
13,940
14,445
14,950
15,455
15,960
16,465
16,970
17,475
Group B, master's degree
12,375
12,880
13,385
13,890
14,395
14,900
15,405
15,910
16,415
16,920
17,425
17,930
18,435
Group C, master's degree+30
12,865
13,370
13,875
14,380
14,885
15,390
15,895
16,400
16,905
17,410
17,915
18,420
18,925
Group D, doctor's
13,345
13,850
14,355
14,860
15,365
15,870
16,375
16,880
17,385
17,890
18,395
18,900
19,405
Class 15;
Group A, bachelor's degree
9,650
10,035
10,420
10,810
11,195
11,680
12,065
12,550
13,035
13,520
14,005
14,490
14,975
16,130
Group A-1, bachelor's degree+15
10,130
10,515
10,900
11,290
11,675
12,060
12,550
13,035
13,520
14,005
14,490
14,975
15,460
17,095
Group B, master's degree
10,615
11,100
11,585
12,070
12,555
13,040
13,640
14,240
14,845
15,445
16,045
16,645
17,245
18,825
Group C, master's degree+30
11,100
11,585
12,070
12,555
13,040
13,525
14,125
14,730
15,330
15,930
16,530
17,130
17,730
19,230
Group D, master's degree+60 or
doctor's
11,585
12,070
12,555
13,040
13,525
14,010
14,615
15,215
15,815
16,415
17,015
17,615
18,215
19,950
11
(2) Effective on the first day of the first pay period beginning on or
after January 1, 1975, that salary schedule is amended to read as follows,
except that salary paid to class 1A shall not exceed the amount payable
to level III of the Executive Schedule and that the salary paid to any
other class not shall not exceed the amount payable to level V of the Execu-
tive Schedule:
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step
Salary class and group
1
2
3
4
5
6
7
8
9
Class 1A
$46,865
Class 1B
41,200
Class 2A
39,140
Class 2B
37,080
Class 3
28,210
$28,880
$29,550
$30,220
$30,890
$31,560
$32,230
$32,900
$33,570
Class 4
24,770
25,355
25,940
26,525
27,110
27,695
28,280
28,865
29,450
Class 5:
Group B-MA
23,435
23,990
24,545
25,100
25,655
26,210
26,765
27,320
27,875
Group C-MA+S0
23,935
24,490
25,045
25,600
26,155
26,710
27,265
27,820
28,375
12
Group D-Doctors
24,420
24,975
25,530
26,085
26,640
27,195
27,750
28,305
28,860
Class 6:
Group B-MA
22,390
22,920
23,450
23,980
24,510
25,040
25,570
26,100
26,630
Level IV-Principal
22,390
22,920
23,450
23,980
24,510
25,040
25,570
26,100
26,630
Level III-Principal
21,730
22,260
22,790
23,320
23,850
24,380
24,910
25,440
25,970
Level II-Principal
21,075
21,605
22,135
22,665
23,195
23,725
24,255
24,785
25,315
Level I-Principal
20,420
20,950
21,480
22,010
22,540
23,070
23,600
24,130
24,660
Group C-MA+30
22,890
23,420
23,950
24,480
25,010
25,540
26,070
26,600
27,130
Level IV-Principal
22,890
23,420
23,950
24,480
25,010
25,540
26,070
26,600
27,130
Level III-Principal
22,850
22,760
23,290
23,820
24,350
24,880
25,410
25,940
26,470
Level II-Principal
21,575
22,105
$2,635
23,165
23,695
24,225
24,755
25,285
25,815
Level I-Principal
20,720
21,250
21,780
22,310
22,840
23,370
23,900
24,430
24,960
Group D-Doctors
23,575
23,905
24,435
24,965
25,495
26,025
26,555
27,085
27,615
Level IV-Principal
23,375
23,905
24,435
24,965
25,495
26,025
26,555
27,085
27,615
Level III-Principal
22,715
23,245
23,775
24,305
24,835
25,365
25,895
€6,426
26,955
Level II-Principal
22,060
22,500
23,120
23,650
24,180
24,710
25,240
25,770
260,30
Level I-Principal
21,405
21,985
22,465
22,995
23,525
24,055
24,585
25,115
25,645
Class 7:
Group B-MA
20,600
21,090
21,580
22,070
22,560
23,050
23,540
24,030
24,520
Group C-MA+30
21,100
21,590
22,080
22,570
23,060
23,550
24,040
24,530
25,020
Group D-Doctors
21,585
22,075
22,565
23,055
23,545
24,035
24,525
25,015
25,505
Class 8:
Group B-MA
19,150
19,605
20,080
20,555
21,050
21,505
21,980
22,455
22,980
Group C-MA+30
19,630
20,405
20,580
21,055
21,530
22,005
22,480
22,955
23,450
Group D-Doctors
20,115
20,590
21,065
21,540
22,015
22,490
22,965
23,440
23,915
Class 9:
Group B-MA
18,500
18,985
19,470
19,955
20,440
20,925
Group C-MA+30
21,410
21,895
19,000
19,465
19,930
22,380
20,395
20,860
21,325
Group D-Doctors
21,790
19,486
22,255
19,950
20,415
22,720
20,880
21,345
21,810
Class 10:
22,275
22,740
23,205
Group B-MA
17,905
18,355
18,805
19,255
19,705
20,155
Group C-MA+30
20,605
21,055
18,405
18,855
19,305
19,755
21,505
20,205
20,655
Group D-Doctors
21,105
21,555
18,890
19,340
19,790
22,005
20,240
$0,690
Class 11:
21,140
21,590
22,040
22,490
Group B-MA
17,320
17,755
18,190
18,625
19,060
19,495
Group C-MA+30
19,930
17,800
18,255
20,365
18,690
20,800
19,125
19,560
19,995
Group D-Doctors
20,430
18,505
20,865
18,740
19,175
19,610
21,500
20,045
Class 12:
20,480
20,915
21,350
21,785
Group B-MA
16,725
17,140
17,555
17,970
18,385
18,800
Group C-MA+30
19,215
19,630
17,225
17,640
18,055
20,045
18,470
18,885
19,300
Group D-Doctors
19,715
17,710
18,125
20,130
18,540
20,545
18,955
19,370
Class 13:
19,785
20,200
20,615
21,030
Group B-MA
15,370
15,870
16,370
16,870
17,370
17,870
Group C-MA+30
18,370
15,870
16,370
18,870
19,370
16,870
17,370
17,870
18,370
Group D-Doctors
18,870
16,355
19,370
16,885
19,870
17,355
17,855
18,355
18,855
19,355
19,855
20,355
/
Service step-
Salary class and group
1
2
3
4
5
6
7
Longevity
8
9
10
11
12
13
step Y
13
Class 14:
Group A-B.A
$11,750
$12,270
$12,790
$13,310
$13,330
$14,350
$14,870
$15,390
$15,910
$16,430
Group B-M.A
$16,950
12,745
$17,470
13,265
$17,990
13,785
14,305
14,825
15,345
15,865
16,385
16,905
Group C-M.A. plus 30
17,425
17,945
13,245
13,766
14,285
18,465
18,985
14,805
16,325
15,845
16,365
16,885
17,405
17,925
Group D-Doctors
18,445
18,965
13,730
14,250
19,485
14,770
15,290
15,810
16,330
16,850
17,370
Class 15:
17,890
18,410
18,930
19,450
19,970
Group A-B.A
9,940
10,335
10,730
11,125
11,520
11,915
12,415
12,915
13,415
13,915
Group A-1-B.A. plus 15
14,415
14,915
10,435
10,830
11,225
11,620
15,415
$16,615
12,015
10,410
12,910
13,410
13,910
Group B-M.A
14,410
19,910
10,935
15,410
11,435
11,956
12,435
15,910
12,935
17,610
13,435
14,055
14,675
15,295
15,915
Group C-M.A. plus 30
16,535
11,435
11,935
17,155
12,435
17,775
12,935
13,435
19,390
13,935
14,555
15,175
15,795
16,415
17,036
Group D-Doctors
11,935
12,435
17,655
12,935
13,435
18,275
13,935
14,435
19,900
15,056
15,675
16,295
16,915
17,535
18,155
18,775
20,559
14
(3) Effective on the first day of the first pay period beginning on or
after September 1, 1974, the schedule of pay rates in section 13(a) of that
Act (D.C. Code, sec. 31-1542(a)) is amended to read as follows:
Per period
"Classification
Step 1
Step 2
Step 3
Summer school (regular);
Teachers, elementary and secondary schools; counselor, ele-
mentary and secondary schools; librarian, elementary and
secondary schools; school social worker; speech correctionist,
school psychologist
$8.53
$9.67
$10.90
Psychiatric social worker
9.81
11.12
12.54
Veterans' summer school centers; Teacher
8.53
9.67
10.90
Adult education schools:
Teacher
9.38
10.64
11.99
Assistant principal
13.13
14.90
16.79
Principal
14.54
16.49
18.59"
(4) Effective on the first day of the first pay period beginning on or
after January 1, 1975, that schedule of pay rates is amended to read as
follows.
SUMMER SCHOOL TEACHERS AND ADULT EDUCATION SCHOOLS SALARY SCHEDULE
Per period
Classification
Step 1
Step 2
Step 3
Summer school (regular):
Teachers, elementary and secondary schools; counselor, elemen-
tary and secondary schools; librarian, elementary and second-
ary schools; school social worker; speech correctionist; school
psychologist
$8.79
$9.97
$11.23
Psychiatric social worker
10.11
11.47
13.11
Veterans' summer school centers: Teachers
8.79
9.97
11.23
Adult education schools:
Teacher
9.61
10.97
12.35
Assistant principal
13.54
15.36
17.29
Principal
14.99
17.00
19.14
SEC. 203. Beginning with the calendar year 1975, the District of Colum-
bia Board of Education shall, by March 1 of each year, submit to the
Mayor of the District of Columbia the-
(a) percentage rate of the cost-of-living change since the effective
date of the last increase of the compensation schedule for educational
personnel in the District of Columbia; and
(b) results of a study comparing compensation of teachers in the
District of Columbia with (1) teachers in cities of comparable size,
and (2) teachers within other jurisdictions of the Washington
metropolitan area.
The Mayor shall submit the information submitted to him by the Board
under this section to the Council of the District of Columbia along with his
recommendations with respect to compensation (and other related matters)
of educational personnel of the Board.
SEC. 204. (a) Each person receiving basic compensation under class 15
of the salary schedule in section 1(a) of the District of Columbia Teachers'
Salary Act of 1955 (D.C. Code, sec. 31-1501) shall be issued a five-year
teaching certificate. Renewals shall be dependent upon application and
six or more hours of appropriate credit earned during the preceding
five-year period. The District of Columbia Board of Education shall
15
establish appropriate rules, regulations, and requirements to carry out the
purposes of this section.
(b) For the purposes of this section, class 15, group B, shall include
persons possessing a master's degree or thirty appropriate semester hours
beyond the bachelor's degree.
(c) For purposes of implementing this section the Board shall determine
the appropriateness of the course work obtained in lieu of the degree.
SEC. 205. (a) Section 2(a) of the District of Columbia Teachers' Salary
Act of 1955 (D.C: Code, sec. 31-1511 (a)) is amended by striking out
"(D) attendance officer, or (E) child labor inspector," and inserting "or"
after "tactics," in paragraph (B).
(b) The employees in the category repealed by the amendment made by
subsection (a) shall meet the general requirements of such section 2(a).
(c) The amendment made by subsection (a) shall be effective on and
after the date of enactment of this Act.
TITLE III-TEACHER'S RETIREMENT ANNUITIES
SEC. 301. Section 5 of the Act entitled "An Act for the retirement of
public school teachers in the District of Columbia", approved August 7,
1946 (D.C. Code, sec. 31-725) is amended by adding at the end thereof
the following:
"(e) (1) Notwithstanding any other provision of this Act, other than
this subsection, the monthly rate of annuity payable under this section
shall not be less than the smallest primary insurance amount, including
any cost-of-living increase added to that amount, authorized to be paid from
time to time under title II of the Social Security Act.
"(2) Notwithstanding any other provision of this Act, other than this
subsection, the monthly rate of annuity payable under this section to a
surviving child shall not be less than the smallest primary insurance
amount, including any cost-of-living increase added to that amount,
authorized to be paid from time to time under title II of the Social Security
Act, or three times such primary insurance amount divided by the number
of surviving children entitled to an annuity, whichever is the lesser.
"(3) The provisions of this subsection shall not apply to an annuitant
or to a survivor who is or becomes entitled to receive from the United States,
or the District of Columbia, an annuity or retired pay under any other
civilian or military retirement system, benefits under title II of the Social
Security Act, a pension, veterans' compensation, or any other periodic
payment of a similar nature, when the monthly rate thereof is equal to or
greater than the smallest primary insurance amount, including any
cost-of-living increase added to that amount, authorized to be paid from
time to time under title II of the Social Security Act.
"(4) An annuity payable from the teachers' retirement and annuity
fund to a former teacher, which is based on a separation occurring prior
to October 20, 1969, is increased by $240.
"(5) In lieu of any increase based on an increase under paragraph (4)
of this subsection, an annuity payable from the teachers' retirement and
annuity fund to the surviving spouse of a teacher or annuitant, which is
based on a separation occurring prior to October 20, 1969, shall be
increased by $132.
"(6) The monthly rate of an annuity resulting from an increase under
paragraph (4) or (5) shall be considered as the monthly rate of annuity
16
payable under subsection (a) for purposes of computing the minimum
annuity under subsection (e).
SEC. 302. This title shall become effective on the date of enactment.
Annuity increases under this title shall apply to annuities which com-
mence before, on, or after the date of enactment of this title, but no increase
in annuity shall be paid for any period prior to the first day of the first
month which begins on or after the ninetieth day after the date of enactment
of this title, or the date on which the annuity commences, whichever is
later.
TITLE IV-REAL PROPERTY TAX
PART 1-SHORT TITLE, STATEMENT OF PURPOSE, AND DEFINITIONS
SEC. 401. This title may be cited as the "District of Columbia Real
Property Tax Revision Act of 1974".
SEC. 402. It is the intent of Congress to revise the real property tax in
the District of Columbia to achieve the following objectives:
(1) Equitable sharing of the financial burden of the government of
the District of Columbia.
(2) Full public information regarding assessments and appeal
procedures.
(3) Promotion of economic activity, diversity of land use, and
preservation of the character of the District of Columbia.
(4) Assurance that shifts in the tax burden on individual taxpayers
will not be excessive.
(5) Comparability of tax effort between the District of Columbia
and surrounding jurisdictions in the metropolitan area and cities of
comparable size.
SEC. 403. For the purposes of this title-
(1) The term "real property" means real estate identified by plat on
the records of the District of Columbia Surveyor according to lot and
square together with improvements thereon.
(2) The term "Commissioner" means the Commissioner of the District
of Columbia established under Reorganization Plan Numbered 3 of 1967.
(3) The term "Council" means the District of Columbia Council es-
tablished under Reorganization Plan Numbered 3 of 1967.
(4) The term "estimated market value" means 100 per centum of the most
probable price at which a particular piece of real property, if exposed for
sale in the open market with a reasonable time for the seller to find a pur-
chaser, would be expected to transfer under prevailing market conditions
between parties who have knowledge of the uses to which the property
may be put, both seeking to maximize their gains and neither being in a
position to take advantage of the exigencies of the other.
(5) The term "regulation", unless specifically identified as a regulation
of the Commissioner, means aregulation of the Council enacted under section
406 of the Reorganization Plan Numbered 3 of 1967, and after January 2,
1975, such term means an act of the Council of the District of Columbia
enacted under section 412 (and related sections) of the District of Columbia
Self-Government and Governmental Reorganization Act.
(6) The term "tax year" means-
(A) with respect to a real property tax rate proposed by the Mayor
or established by the Council after January 1 but before June 30 of
any calendar year, the next following fiscal year; and
17
(B) with respect to a real property tax rate proposed by the Mayor
or established by the Council after June 30 in any calendar year, the
fiscal year during which the rate was proposed or established.
PART 2-AUTHORITY AND PROCEDURE To ESTABLISH REAL PROPERTY
TAX RATES
SUBPART A-REAL PROPERTY TAX RATE
SEC. 411. Notwithstanding the provisions of the Act of June 2, 1922
(D.C. Code, sec. 47-501), there is hereby levied for each fiscal year a tax
on the real property in the District of Columbia at a rate determined
according to the provisions of this title. Unless otherwise provided by law,
all revenues received from such tax shall be deposited, from time to time, in
the Treasury of the United States, to the credit of the District of Columbia.
SEC. 412. The Council, after public hearing, shall establish each year,
within thirty days after receipt of the Commissioner's recommendation
under section 413, a rate of taxation which, except as provided in section
431, shall be applied, during the tax year, to the assessed value of all real
property subject to taxation. The Council may by resolution extend the
time for any year for setting such rate of taxation, except that if the Council
does make such an extension, it must establish such a rate for that tax
year. If the Council fails to establish such a rate within such thirty days,
and fails to extend the time for establishing such a rate, the rate calculated
by the Commissioner, pursuant to section 413, shall be the rate for that
tax year.
SEC. 413. (a) (1) Except as provided in paragraph (2), by July 15 of
each year, the Commissioner shall calculate and submit to the Council a
proposed real property tax rate for the tax year, and inform the Council
of his certification of the assessment roll pursuant to section 426 (g). The
Commissioner may extend the period for submitting such recommendation.
(2) With respect to the real property tax rate for the fiscal year ending
June 30, 1975, the Commissioner shall submit his recommendation to the
Council within 30 days after the date of enactment of this title.
(b) At the time the Commissioner submits to the Council the proposed
real property tax rate under subsection (a), he shall also submit the
following:
(1) The total aggregate assessed value of taxable real property for
the year preceding the tax year by major class or type of property.
(2) The estimated total aggregate assessed value of taxable real
property for the tax year for which the property tax rate recommenda-
tion is being made, by major class or type of property, indicating
separately for each class or type the estimated value attributable to
new construction.
(3) The real property tax rate (rounded to the nearest penny) cal-
culated to yield in the tax year the same amount of revenue (exclusive
of the revenue attributable to new construction) as was raised by that
tax at the rate applicable during the year preceding the tax year.
(c) The real property tax rate submitted by the Commissioner pursuant
to subsection (a) shall become the real property tax rate applicable during
the tax year for which it is submitted unless the Council acts to set a
different such rate pursuant to section 412.
18
(d) On or before February 1 of each year the Commissioner shall
estimate as closely as possible the rate to be calculated in subsection (a)
and shall so inform the Council.
(e) The real property tax rate applicable in the District for the fiscal
year ending June 30, 1975, calculated according to the provisions of
sections 411, 412, 413, and 461, shall be applied to the assessment roll for
1975 determined according to provisions of law in effect prior to the
effective date of this Act.
SEC. 414. At the time the Commissioner submits to the Council the
proposed real property tax rate under section 413, he shall also submit
the following:
(1) The total aggregate assessed value of real property exempt from
the real property tax levied in the District for the current fiscal year
by major class or type of exempt status and the tax that would have
been paid during such fiscal year had such property not been exempt.
(2) The estimated total aggregate assessed value of real property
exempt from the real property tax levied in the District by major class
or type of exempt status and the tax that would be paid during the
fiscal year under the real property tax rate prop 'sed by the Commis-
ioner pursuant to section 413.
SEC. 415. In establishing a real property tax rate the Council shall
make a comparison of tax rates and burdens applicable to residential and
nonresidential property in the District with those such rates applicable to
such property in jurisdictions in the vicinity of the District. The compari-
son shall include other major taxes in addition to the tax on real property.
Without in any way limiting the authority of the Council, it is the intention
of Congress that tax burdens in the District be reasonably comparable to
those in the surrounding jurisdictions of the Washington metropolitan
area.
SEC. 416. The Commissioner shall, by June 30 of each year, compile
and publish information regarding the relative amount of tax for all
major taxes in the District compared with those in surrounding jurisdic-
tions in the Washington metropolitan area and with those in other cities.
The information shall include the rate of the property tax levied on resi-
dential and nonresidential property, and the effect of major taxes levied on
families of different income levels and on businesses.
SUBPART B-ASSESSMENT AND ADMINISTRATION
SEC. 421. (a) The assessed value of all real property shall be listed on
the assessment roll for real property taxation purposes annually as pro-
vided in this part. The assessed value for all real property shall be the
estimated market value of such property as of January 1 of the year pre-
ceding the tax year, as determined by the Commissioner. In determining
estimated market value for various kinds of real property the Commissioner
shall take into account any factor which might have a bearing on the market
value of the real property including, but not limited to, sales information on
similar types of real property, mortgage, or other financial considerations,
reproduction cost less accrued depreciation because of age, condition, and
other factors, income earning potential (if any), zoning, and government-
imposed restrictions. Assessments shall be based upon the sources of infor-
mation available to the Commissioner which may include actual view.
(b) All real property shall be assessed no less frequently than once every
two years, and as soon as practicable such assessment shall be made
19
annually. The Council may authorize and direct assessments to be made
annually for some or all classes of real property, except that for fiscal year
1978, and for each fiscal year thereafter, all real property shall be assessed
on an annual basis.
(c) The Council may adopt regulations concerning the assessment and
reassessment of real property and matters relating thereto which shall be
consistent with the provisions of this title and other applicable provisions
of law.
(d) The Council may adopt regulations regarding information to be
furnished the Commissioner by owners of real property. Such regulations
shall provide, under penalty of law, that all such information with respect
to income derived from investment on income-producing real property
shall be handled in the same confidential manner as income tax returns and
supporting data required to be submitted to the government of the District
of Columbia under laws applicable in the District.
(e) The Commissioner shall submit to the Council, within forty-five days
after the date of enactment of this title, proposed regulations to be adopted
by the Council pursuant to subsection (c).
(f) Consistent with the provisions of this Act and regulations of the
Council, the Commissioner shall promulgate necessary regulations and
administrative orders. If the Council shall not have adopted regulations
concerning assessment pursuant to subsection (c) within ninety days after
the date of enactment of this title, the Commissioner shall promulgate such
regulations.
SEC. 422. (a) The Commissioner shall assess all real property, identify-
ing separately the value of land and improvements hereon, and administer
and collect the real property tax within the District. The Commissioner
shall also notify owners of real property of assessments and of appeal
procedures. In addition, he shall maintain adequate records relating to
the administration of the r al property tax in the District, and provide
appropriate public information concerning such tax.
(b) The Commissioner shall appoint assessors competent to determine
values of r al property to carry out the provisions of this title and other
relevant portions of this title. Each person so appointed shall take and
subscribe an oath to diligently, faithfully, and impartially assess all real
property according to applicable law and regulations and otherwise
perform the duties of office.
(c) The Commissioner shall assure that information regarding the
characteristics of real property, sales and exchanges of all such property,
building permits, land use plans, and any other information pertinent to
the assessment process shall be made available to the assessors on a timely
basis.
SEC. 423. (a) All real property, except as hereinafter provided, shall be
assessed in the name of the owner, or trustee or trustees of the owner thereof.
All individual real property of a deceased person may be assessed in the
name of such deceased person until such undivided real property is divided
according to law, or has otherwise passed into the possession of some other
person; and all real property, the ownership of which is unknown, shall
be assessed as owner unknown.
(b) All real property, whether taxable or not, shall be assessed according
to the address and the number of the squares and lots thereof, or part of
lots, and upon the number of the square or superficial feet in each square
or lot or part of a lot.
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SEC. 424. (a) The Commissioner shall, on or before March 1 of each
year, compile in tabular form and place in a book, known as the pre-
liminary assessment roll, the name of the owner, address, lot and square,
amount, description, and value, as of January 1 of that year, of the land
and improvements of all real property whether such property is taxable or
exempt.
(b) The preliminary assessment roll, together with all maps, field books,
assessment-sales ratio studies, surveys, and plats, shall be open to public
inspection during normal business hours. In addition, any notes and
memorandums relating to the assessment of his real property, or a state-
ment clearly indicating the basis upon which his real property has been
assessed, shall be open to inspection by the taxpayer or his designated
representative during normal business hours. Provision shall be made to
furnish copies of all material to any person, upon request, at the lowest
charge which covers cost of making such copies.
(c) The Commissioner shall undertake, publish, and otherwise publicize
the results of assessment-sales ratio studies for different types of real
property for the entire District and for different types of real property
within each of the districts utilized in making assessments. If, for a given
year, adequate sales data are lacking for particular studies, the Com-
missioner shall so indicate.
(d) The Commissioner shall, either himself or in a newspaper of general
circulation, publish a listing of the assessed value of each property by
address, lot, and square, and he shall also make such listing available at
the marn public library in the District and at such other points as he
may determine. Such publication can be by neighborhood areas so long
as maps showing the assessment areas are generally available.
SEC. 425. Beginning as soon as possible after January 1, but no later
than March 1 of each year, each taxpayer shall be notified of the assessment
of his real property for the next fiscal year. The notice, or statement
accompanying the notice, shall include-
(1) the address, lot, square, and type of land use by major category
of the property;
(2) the assessed value of the land and improvements (shown
separately and in total) of the property for the next fiscal year and
such amounts for the previous fiscal year;
(3) the amount and percentage of change in assessed value over
the previous fiscal year;
(4) an indication of the reason for such change in assessment, such
as, but not limited to, improvements to the property, zoning change,
changing market values;
(5) statement of appeal procedures pursuant to section 426(i);
(6) the citation to the regulations or orders under which the
property was assessed;
(7) the location of the assessment roll, studies, and notes referred
to in sections 424 and 426(g) and the hours during which the informa-
tion is available;
(8) the availability of a listing of the assessed value of property
referred to in section 424(c); and
(9) an explanation of all special benefits, incentives, limitations,
or credits which relate to real property taxes as a result of this or
any other Act.
21
SEC. 426. (a) There is established a Board of Equalization and Review
for the District (hereinafter in this title referred to as the "Board") which
shall be composed of fifteen members, a majority of whom shall be residents
of the District, appointed by the Commissioner, with the advice and consent
of the Council. The Council may authorize a larger size if the caseload so
requires. Members of the Board shall be persons having knowledge of the
valuation of property, real estate transactions, building costs, accounting,
finance, or statistics. The Commissioner shall name one member as Chair-
man. None of the members may be officers of the District of Columbia
government. Each member shall serve for a term of five years, except of the
members first appointed under this section, the Commissioner shall desig-
nate equal numbers for terms of one, two, three, four, and five years. The
terms of the members first appointed under this section shall begin on
January 1, 1975. Any person appointed to fill a vacancy shall be appointed
to serve for the remainder of the term during which the vacancy arose. Each
member shall receive compensation at a rate to be determined by the Council
unless otherwise prohibited by law, but not to exceed one two-thousandth
of the annual salary of the highest step of grade 15 of the General Schedule
in section 5332 of title 5 of the United States Code for each hour such
member is engaged in the actual performance of duties vested in the Board.
(b) The Commissioner shall provide such other support as is needed
for the efficient operation of the Board.
(c) The Board shall convene as business necessitates from the first
Monday in January until the Commissioner shall be presented with the
assessment roll for the fiscal year as provided in subsection (g). The Board
shall also convene as business necessitates for a period of thirty days follow-
ing any special assessment which shall be generally applicable to a class of
real property, and as business in the Board otherwise makes necessary.
(d) A majority of the Board shall constitute a quorum for transacting
business, except the Board may provide for the establishment of three mem-
ber panels for hearing and deciding individual appeals. The Board shall
adopt and publish necessary rules, and all applicable provisions of the
District of Columbia Administrative Procedures Act (D.C. Code, secs.
1-1501-1-1510) shall apply to the rules and procedure of the Board.
(e) On or before April 15 of each year any taxpayer may appeal the
amount of his assessment for the forthcoming fiscal year.
(f) Pursuant to applicable provisions of law, regulations adopted by
the Council, or orders of the Commissioner, the Board shall attempt to
assure that all real property is assessed at the estimated market value.
Based on the record of complaints or of other information available to or
solicited by the Board, the Board shall raise or lower the estimated market
value of any real property which it finds to be more than 5 per centum
above or below the estimated market value contained in the preliminary
assessment roll prepared by the Commissioner according to section 423
and shall revise the assessment roll accordingly.
(g) On or before June 1 the Board shall present the revised assessment
roll for the forthcoming fiscal year to the Commissioner. The Commissioner
shall make such further revisions to the assessment roll as are required
under other applicable provisions of law, and shall approve such assess-
ment roll not later than June 30. Except as otherwise provided by law,
the approved assessment roll shall constitute the basis of assessment for
the forthcoming fiscal year and until another assessment roll is made
according to law.
22
(h) Neither the Board nor any court shall order the increase of the
assessed value of any parcel of real property above its estimated market
value, nor the decrease of the assessed value of any parcel of real property
below its estimated market value solely on the basis of average ratio studies
comparing sales and assessments, unless such studies are the primary
basis for the assessment, or reassessment of the concerned property.
(i) Any person aggrieved by any assessment, equalization, or valuation
made, may, by October 15 of the calendar year in which such assessment,
equalization, or valuation is made, appeal from such assessment, equaliza-
tion, or valuation in the same manner and to the same extent as provided
in sections 3 and 14 of title IX of the Act of August 17, 1937 (D.C. Code,
secs. 47-2404, 47-24143), if such person shall have first made his com-
plaint to the Board respecting such assessment as herein provided, except
that in any case where no notice in writing of such increase of valuation
was given the taxpayer prior to March 15 of the particular year, no such
complaint shall be required for appeal.
SEC. 427. Each assessor of the District, and each assistant assessor, in
the discharge of any of his duties, or the Board, may administer all
necessary oaths or affirmations. The Commissioner or, in his absence, his
designated agent, and the Chairman of the Board, shall have power to
summon the attendance of any person to be examined under oath touching
such matters and things as the Commissioner or the Board may deem
advisable in the discharge of their duties; and any member of the Metro-
politan Police force of the District of Columbia may serve subpenas in his
behalf. Such fees shall be allowed witnesses so examined, to be paid out of
funds available to the Commissioner, as are allowed in civil actions before
the United States District Court for the District of Columbia. Any person
summoned and examined as aforesaid who shall knowingly make false
oath or affirmation shall be guilty of perjury, and upon conviction thereof
be punished according to the laws in force for the punishment of perjury.
SEC. 428. Within one year after the date of enactment of this title the
Superior Court of the District of Columbia shall establish a method which
it deems appropriate by which class action cases regarding any matter
relating to real and personal property taxes may be brought before the
Superior Court.
SEC. 429. Any person who shall refuse or knowingly neglect to perform
any duty enjoined on him by law, or who shall consent to or connive at any
evasion of the provision of the first section of the Act of March 3, 1881
(D.C. Code, sec. 47-209), or section 13 of the Act of August 14, 1894
(D.C. Code, sec. 47-606), or any other provision of this title shall, for each
offense, be removed from office and fined not more than $10,000, or im-
prisoned for no longer than one year, or both, in the discretion of the
court.
SUBPART C-MODIFIED HOMEOWNER EXEMPTION TO PREVENT SHIFT OF
THE TAX BURDEN TO LOW AND MODERATE INCOME FAMILIES WHO
RENT OR OWN SINGLE FAMILY HOMES
SEC. 430. (a) In order that the shift to equalized assessment at the same
percentage of estimated market value for all properties not result in in-
creases in proportionate tax burden for households of low or moderate
income who own or rent property identified on the assessment roll as row
dwellings, detached dwellings, or semi-detached dwellings, the Council by
regulation is authorized to provide that the amount of up to $3,000 of
23
market value may be deducted from the estimated market value of some or
all of such property.
(b) Subsection (a) shall take effect on and after July 1, 1974.
SUBPART D-TAX INCENTIVES FOR REHABILITATION OF PROPERTY
AND NEW CONSTRUCTION IN AREAS OF THE CITY AND FOR THE
PRESERVATION OF HISTORIC PROPERTY
SEC. 431. (a) The Council shall, within one year after the date of
enactment of this title, after public hearing, adopt regulations providing
tax incentives for the rehabilitation of existing structures and for new
construction, including rehabilitation or construction of commercial
property, located in areas of the District as designated by the Council. The
Council shall also adopt regulations providing tax incentives for the
rehabilitation and maintenance of historic property. Such tax incentives
may include, but are not limited to-
(1) establishing different tax rates for land and for improvements
thereon; and
(2) providing that any increase in assessed value of improvements
resulting from rehabilitation or new construction be ignored for tax
purposes for up to five years from the year of such reassessment.
(b) To be eligible for incentive under this section, historic property must
be property designated as an historic landmark and conform to the provi-
sions of subpart E.
SUBPART E-TAX RELIEF FOR CERTAIN HISTORIC PROPERTIES
SEC. 432. For certain officially designated historic property in the
District, the Commissioner shall, in addition to assessing at full market
value, assess land and improvement on the basis of current use and struc-
tures of the property, which latter assessment, if it is less than full market
value, shall be the basis of tax liability to the District.
SEC. 433. To be eligible for historic property tax relief, real property
must be historic property designated by the Joint Committee on Land-
marks of the National Capital Planning Commission and the Commis-
sion on Fine Arts, and, in addition, must be approved by the Commis-
sioner under section 434.
SEC. 434. The Council may provide that the owners of properties which
have been designated historic landmarks by the Joint Committee on Land-
marks of the National Capital Planning Commission and the Commission
of Fine Arts may enter into agreements with the government of the District
of Columbia for periods of at least twenty years which will assure the con-
tinued maintenance of historic properties in return for property tax relief.
Such a provision shall, as a condition for tax relief, require reasonable
assurance that such property will be used and properly maintained and
such other conditions as the Council finds to be necessary to encourage the
preservation of historic property. The Council shall also provide for the
recovery of back taxes, with interest, which would have been due and pay-
able in the absence of the exemption, if the conditions for such exemption
are not fulfilled.
SUBPART F-TAX DEFERRAL
SEC. 435. (a) An eligible taxpayer may defer each year any real property
tax owed in excess of 110 per centum of his immediately preceding year's
24
real property tax liability. To be eligible for such deferral the taxpayer
must-
(1) have owned for at least five years the residential real property
for which deferral is claimed;
(2) certify that the combined household adjusted gross income (for
purposes of District income taxes) does not exceed $20,000 in one
year;
(3) file a written request for deferral on a form prescribed by the
Commissioner;
(4) certify that such residential real property is the principal place
of residence of the taxpayer;
(5) certify that the zoning classification of such residential property
has not changed in the immediately past fiscal year;
(6) certify that increases in the assessed valuation of such resi-
dential real property attributable to improvements which increase the
intrinsic value of such residential real property are not included in
the calculation of the increase in real property tax payable; and
(7) certify that the assessment of such residential real property for
the immediately previous fiscal year was not the result of an obvious
arithmetical error.
(b) Taxes deferred under this section shall bear interest compounded
annually. The rate of interest which shall be applied in each year shall be
the average Treasury bill rate for the preceding twelve months as certified
by the Secretary of the Treasury to the Commissioner.
(c) No further deferrals of real property tax shall be granted a taxpayer
when his deferred tax plus interest equals more than 10 per centum of the
current assessed value of his property.
(d) Taxes deferred under this section, together with all accumulated
interest, shall constitute a preferential lien upon the real property which
shall be immediately payable by the seller, transferor, or conveyor whenever
the real property is sold, refinanced, transferred, or conveyed in any man-
ner, or whenever additional co-owners (other than spouse) are added to
the real property.
SEC. 436. (a) Any owner of residential real property whose combined
household adjusted gross income is in excess of $20,000, and who meets
the qualifications specified in clauses (1), (3), (4), (5), and (6) of sub-
section (a) of section 435, may defer the amount of real property tax
attributable to an increase by more than 25 per centum in any one year
over the assessment of the immediately previous fiscal year. For the pur-
poses of this section and section 435, for the fiscal year 1975 the assessed
value of all properties assessed at 55 per centum of estimated market value
shall be the assessed value of the property divided by 0.55.
(b) Taxes deferred under this section shall bear interest compounded
annually. Notwithstanding any other provision of law, the rate of interest
which shall be applied in each year is the average Treasury bill rate for the
preceding twelve months as certified by the Secretary of the Treasury to the
Commissioner.
(c) No further deferrals of real property tax shall be granted a taxpayer
when his deferred tax plus interest equals more than 10 per centum of the
current assessed value of his property.
(d) Taxes deferred under this section, together with all accumulated
interest, shall constitute a preferential lien upon the property which shall be
immediately payable by the seller, transferor, or conveyor whenever the
property is sold, refinanced, transferred, or conveyed in any manner, or
25
whenever additional co-owners (other than spouse) are added to the
property.
(e) The deferral provided in this section shall terminate June 30, 1979
unless specifically extended by the Council.
SUBPART G-DISPOSAL OF TAX DELINQUENT PROPERTY TO ENCOURAGE
HOMEOWNERSHIP
SEC. 437. Notwithstanding any other provision of law, whenever any
real property in the District of Columbia has been, or shall hereafter be,
offered for sale for nonpayment of taxes or assessments of any kind
whatsoever, and shall have been bid off in the name of the District of Colum-
bia, and two years or more have elapsed since such property was bid off
as aforesaid, and the same has not been redeemed as provided by law, the
Commissioner of the District may enforce the lien of the District for taxes
or other assessments on such real property by ordering that a deed in fee
simple to such property be issued by the Commissioner of the District
of Columbia to the District of Columbia, and up to the time of the issuance
of the deed such property may be redeemed by the owner or other person
having an interest therein by the payment of all taxes or assessments due
the District of Columbia upon said property, and all legal penalties,
interest and costs thereon, together with such other expenses and costs,
including costs of publication, as may have been incurred by the District.
SEC. 438. The Council is hereby authorized to establish a program
whereby title to properties acquired by tax sale pursuant to section 437
may, for whatever sum it deems appropriate, be transferred to persons
meeting criteria which shall be established by the Council, who guarantee
to pay taxes on and to live in the property for at least five years, and who
give assurance of bringing such property into reasonable compliance with
the building code in the District.
PART 3-REAL AND PERSONAL PROPERTY TAX EXEMPTIONS
SEC. 441. The first section of the Act of December 24, 1942 (D.C.
Code, sec. 47-801 (a)) is amended, on and after July 1, 1974, by adding
at the end thereof the following:
"(s) Buildings owned by and actually occupied and used for legitimate
theater, music, or dance purposes by a corporation which is not organized
or operated for commercial purposes or for private gain, which buildings
are open to the public, generally, and for admission to which charges may
be made to cover the cost of expenses."
SEC. 442. The Commissioner shall publish, by class and by individual
property, a listing of all real property exempt from the real property tax
in the District. Such listing shall include the address, lot, and square, the
name of the owner, the assessed value of the land and improvements of such
property, and the amount of the tax exemption in the previous fiscal year.
PART 4-PROPERTY TAX CREDIT FOR DISTRICT OF COLUMBIA
RESIDENTS
SEC. 451. Effective January 1, 1975, title VI of the District of Colum-
bia Income and Franchise Act of 1947 is amended by adding at the end
thereof the following new section:
"SEC. 7. CREDIT FOR PROPERTY TAXES ACCRUED AND PAYABLE
BY DISTRICT OF COLUMBIA RESIDENTS.-(a)(1) For purposes of
26
providing relief to certain District of Columbia residents who own or rent
their principal place of abode and who reside in same, a credit shall be
allowed to the eligible claimant equal to the amount by which all or a
portion of real property taxes the taxpayer pays, or rent paid constituting
property taxes, on his principal place of residence for the taxable year,
exceeds a percentage (determined under subsection (a) (2)) of his household
gross income for that year.
"(2) The percentage required under paragraph (1) of this subsection to
be determined under this subsection for taxpayers shall be the percentage
specified in the following table:
The percentage of property tax paid on the first $400 of
"If household gross
property tax, or rent constituting property tax, which
income is:
shall constitute credit is:
Under $3,000
80 per centum of tax in excess of 2 per centum of income.
$3,000 to $4,999
70 per centum of tax in excess of 3 per centum of income.
$5,000 to $6,999
60 percentum of tax in excess of 4 per centum of income.
"(b) Definitions.-For purposes of this section:
"(1) (A) The term 'household gross income' means gains, profits, and
income derived from salaries, wages, or compensation for personal servic es
of whatever kind and in whatever form paid, including salaries, wages, and
compensation paid by the United States to its officers and employees, or
income derived from any trade or business or sales or dealings in property,
whether real or personal, including capital assets as defined in this article
growing out of the ownership or sale of or interest in such property;
income from rent, royalties, interest, dividends, securities, or transactions
of any trade or business carried on for gain or profit, or gains or profits
and income derived from any source whatever, including but not limited to
alimony, and separate maintenance payments (including amounts received
under separate maintenance agreements), strike benefits, cash public assist-
ance and relief (not inlcuding relief or credit granted under this section),
sick pay, workmen's compensation, proceeds of life insurance policies, the
gross amount of any pension or annuity (including railroad retirement
benefits, veterans' disability pensions, or payment received under the
Federal Social Security Act), State or District of Columbia unemployment
compensation laws, and nontaxable interest received from the United States,
a State or any agency or instrumentality thereof. The word 'income' does
not include gifts from nongovernmental sources, food stamps, or food or
other relief in kind supplied by a governmental agency.
"(B) In determining household gross income the exclusions from gross
income as provided by subsection (b) of section 2 of title III of this
article shall not apply.
"(2) The term 'household income' shall have the same meaning as the
words 'adjusted gross income' are defined in subsection (c) of section 2
of title III of this article. For purposes of determining adjusted gross
income within the meaning of this section, gross income shall mean
household income as defined in this section.
"(3) The term 'home' means the claimant's dwelling house, whether
owned or rented by the claimant, and so much of the land surrounding it
as is reasonably necessary for use of the dwelling as a home, and may
include a multi-unit building or a multipurpose building and a part of
the land upon which it is located.
"(4) The term 'claimant' means a person who has filed a claim under
this section, was an owner of record of a home in the District, or a lessee,
tenant at will or tenant at sufferance paying rent on a home in the District,
27
during the entire calendar year preceding the year in which he files a
claim for relief under this section. Only one claimant per home and per
household per year shall be entitled to relief under this section.
"(5) (A) The term 'rent constituting property taxes accrued' means 15
per centum of the rent actually paid by a claimant in cash or its equivalent
in the calendar year 1975 or any subsequent calendar year solely for the
right to occupy his District home in such calendar year, and which rent
constitutes the basis in the succeeding calendar year for the claim for
relief made by the claimant under this section, exclusive of amounts which
are paid as rent or other consideration for the proviaing by the landlord
of furniture or furnishings of any kind, and exclusive of amounts included
in the rent for utilities. Whenever the amount of rent includes charges for
the providing by the landlord of furniture or furnishings or charges for
utilities, and the charges therefor are not separately stated, then there
shall be deducted from the rent as the charge for such furniture or furnish-
ings 20 per centum of the rent, and for utilities 10 per centum of the rent,
and the balance shall be deemed to be the amount paid by the claimant
solely for the right to occupy his District home for the purposes of the
credit allowed under this section.
"(c) In the event that any installment of rent for a calendar year for
which a claim is filed is paid prior to the beginning of or subsequent to
the end of such calendar year, it shall be included as rent for the year for
which the claim was made and for no other year, and shall not be included
as rent for purposes of this section for the year in which the installment
was paid.
"(d) If the Commissioner determines that the rent paid was not the
result of an agreement entered into at arm's length between the tenant and
his landlord, the Commissioner may adjust the rent to a reasonable amount
for the purposes of this section.
'(e) (1) Beginning with the calendar year 1975 and for each succeeding
calendar year, if a claimant owns and occupies his home in the District on
July 1 of any such year, 'property taxes accrued' means property taxes (ex-
clusive of special assessments, interest on a delinquency in payment of tax,
and any penalties and service charges) assessed and paid to date against
such home commencing January 1, 1975, and for succeeding years. If a
home is an integral part of a larger unit such as a multipurpose building
or a multidwelling building property taxes accrued shall be that percentage
of the total property taxes accrued as the value of the home bears to the
total value of the property.
"(2) When a claimant rents two or more different homes in the District
in the same calendar year, rent paid by the claimant during that year shall
be determined by dividing the rent paid pursuant to the last rental agree-
ment in force during that calendar year by the number of months during
that calendar year for which this rent was paid and multiplying the
result by twelve.
"(f) The right to file under this section shall be personal to the claimant,
but such right may be exercised by his legal guardian or attorney-in-fact.
The right to file a claim shall not survive the death of a claimant. If a
claimant dies after having filed a claim, any amount refunded as a result
thereof shall be disbursed to his estate: Provided, That if no executor or
administrator qualifies therein within two years of the filing of the claim,
or no petition for distribution of a small estate is filed pursuant to the first
section of the Act of September 14, 1965 (D.C. Code, secs. 20-2101 and
20-2102), the claim shall not be allowed.
28
"(g) Subject to the limitations provided in this section, commencing with
the taxable year beginning after December 31, 1974, and for succeeding
taxable years, the claimant may claim as a credit against the District in-
come taxes otherwise due on his income, property taxes accrued or rent
constituting property taxes accrued for that year. If the allowable amount
of such claim exceeds the income taxes otherwise due from the claimant, or
other tax liabilities of the claimant to the District, or if there are no District
income taxes due from the claimant, the amount of the claim not used as an
offset against income taxes or other tax liabilities of the claimant to the
District shall be paid or credited to the claimant. No interest shall be al-
lowed on any payment made to a claimant pursuant to this section.
"(h) No claim with respect to property taxes accrued or with respect to
rent constituting property taxes accrued shall be allowed unless a District of
Columbia individual income tax return or (if the claimant is not required
to file such return) a claim for credit under this section is filed with the
District on the forms and in such manner and with such information as
the Commissioner may prescribe. Any claim for credit shall be filed on or
before the time prescribed for the filing of a return of individual income
under this article. The Commissioner may grant a reasonable extension
of time, not to exceed six months, for the filing of a return or claim for
credit under this section whenever in his judgment good cause exists
therefor.
"(i) The amount of any claim otherwise payable under this section
may be applied by the District against any outstanding tax liability of the
claimant to the District.
"(j) (1) In determining eligibility for the credit allowable under this
section, and for the purpose of determining outstanding tax liability
(if any) of the claimant to the District household income for which the
claim is filed and the claimant's outstanding tax liability (if any) shall
be determined on the basis of the combined household income of all members
present in the household, except there shall be excluded from the computa-
tion of gross household income the first $1,000 earned by a dependent.
"(2) In the case of husband and wife, who during the entire calendar
year for which a claim is filed under this section, maintain separate homes,
for the purpose of determining household income and the claimant's out-
standing tax liability (if any), such husband and wife shall be deemed to
have been unmarried during the calendar year for which the claim is made.
"(k) No credit shall be allowed under this title for any year during
which the person claiming the credit was a dependent, under any State,
Federal, or District law levying a tax on income, unless during that year
such person is or becomes sixty-five years of age or older.
"(l) In the case of persons whose incomes vary substantially from year
to year, the District of Columbia Council shall adopt regulations concern-
ing income averaging for purposes of calculating benefits.
"(m) Each owner of a rental unit or his authorized agent shall, when
requested in writing, furnish to the tenant making such written request a
statement indicating the amount of rent paid by the tenant during the
calendar year solely for the right of occupancy of the leased premises.
Requests shall be made under this paragraph only by those persons entitled
to file a claim under this section or who at the time of the making of the
request deem themselves entitled to file a claim for credit under this section.
"(n) (1) If, on an audit of any claim filed under this section, the Com-
missioner finds the amount to have been incorrectly computed, he shall
29
determine the correct amount and notify the claimant in accordance with
the procedures set forth in section 5 of title XII of this article.
"(2) If it is determined that a claim was filed with fraudulent intent,
it shall be disallowed in full. If the claim has been paid or a credit has
been allowed against income taxes otherwise payable, the credit shall be
canceled and the amount paid shall be assessed against the claimant and
recovered in the same manner as provided for the collection of taxes
under section 1601 of title XVI of the Act of May 18, 1954 (D.C. Code,
sec. 47-312).
"(o) No claim for relief under this section shall be allowed to any
person who was not living in a home which was subject to District of
Columbia real property taxation during the calendar year for which the
claim is filed.
"(p) Notwithstanding any other provision of law to the contrary, any
person aggrieved by the denial in whole or in part of a claim for the credit
authorized by this section, or an assessment of tax made pursuant to
paragraph (1) of this section, may appeal the denial within six months
after notice of the denial of the claim or within six months after notice
of assessment, to the Board which shall consider such appeal as a contested
case under section 10 of the District of Columbia Administrative Procedure
Act (D.C. Code, sec. 1-1509). In the case of an assessment of tax, the
mailing to the claimant of a statement of taxes due shall be considered
notice of assessment with respect to such taxes.
"(q) The Commissioner is authorized to provide a table which will
approximate, as closely as feasible, the amount of relief allowable under
this section.
"(r) If it is determined by the District that a claimant received title to
his home in the District or became legally obligated to pay rent for his home
in the District primarily for the purpose of receiving benefits under the
provisions of this section, his claim shall be disallowed.
"(s) The District of Columbia Council is empowered to make such
changes in the amount of annual relief provided under section 7(a) of
this title as it may deem proper.'
PART 5-DISTRICT OF COLUMBIA PROPERTY TAX RATE
SEC. 461. Notwithstanding any other provision of law the property tax
rate for the District of Columbia for fiscal year 1975 shall be set by the
Council at such an amount to yield at least $146 million in fiscal year
1975; except that such amount may be reduced by any amount raised by
the Council pursuant to delegation of authority contained in section 471
of this Act, or by any revenue obtained pursuant to any other provision of
law, or by any amount raised by reprogramming or reallocation of the
fiscal year 1975 budget.
PART 6-DELEGATION OF GENERAL TAXING AUTHORITY; AMEND-
MENTS TO DISTRICT SALES TAX AcT AND MISCELLANEOUS
SEC. 471. In order to provide for additional revenue to meet additional
expenditures resulting from a compensation increase adopted for persons
paid under the District of Columbia Teachers' Salary Act of 1955,
policemen, and firemen, the Council, in accordance with section 406 of
Reorganization Plan Numbered 3 of 1967, is authorized to change the
rate of the taxes imposed under-
30
(1) the District of Columbia Income and Franchise Tax Act of
1947,
(2) the District of Columbia Sales Tax Act,
(3) the District of Columbia Use Tax Act,
(4) the District of Columbia Cigarette Tax Act,
(5) the District of Columbia Alcoholic Beverage Control Act,
(6) the Act of April 23, 1924 (relating to motor vehicle fuel tax),
(7) title V of the District of Columbia Revenue Act of 1937, and
(8) any other Act of Congress imposing a tax solely in the District
of Columbia.
SEC. 472. Section 471 shall take effect on the date of enactment of
this Act.
SEC. 473. Section 114(a) (8) of the District of Columbia Sales Tax
Act (D.C. Code, sec. 47-2601 (a) (8)) is amended to read as follows:
"(8) The sale of or charges for admission to public events, except live
performances of ballet, dance, or choral performances, concerts (instru-
mental and vocal), plays (with and without music), operas and readings and
exhibitions of paintings, sculpture, photography, graphic and craft arts,
but including movies, circuses, burlesque shows, sporting events, and per-
formances or exhibitions of any other type or nature: Provided, That any
casual or isolated sale of or charge for admission made by a semipublic
institution not regularly engaged in asking such sales or charges shall not
be considered a retail sale or sale at retail."
SEC. 474. The following Acts or parts of Acts are repealed effective
June 30, 1975:
(a) Title XV of the District of Columbia Public Works Act of
1954 (D.C. Code, sec. 47-501a.).
(b) The fourth and fifth paragraphs under the heading "General
Expenses" of the Act of March 3, 1881 (D.C. Code, sec. 47-601).
(c) The fifth paragraph under the paragraph headed "Militia" of
the Act of July 7, 1898 (D.C. Code, sec. 47-602).
(d) Section 11 of the Act of June 25, 1938 (D.C. Code, sec.
47-603).
(e) The first paragraph of section 5 (D.C. Code, sec. 47-713), and
the second unnumbered paragraph of section 6 (D.C. Code, sec.
47-605), of the Act of July 1, 1902.
(f) The first section, and sections 2, 3, 4, 6, 7, and 8 of the Act of
August 14, 1894 (D.C. Code, secs. 47-604, 701, 702, 704, 707).
(g) The first five sentences, and the last two sentences, of section
5(a) of the Act of August 17, 1937 (D.C. Code, secs. 47-708-47-
709).
(h) Section 5 of the Act of March 3, 1883 (D.C. Code, sec. 47-703).
SEC. 475. Except as specifically provided in this title, nothing in this
title, or any amendments made by this Act, shall be construed so as to affect
the authority vested in the Commissioner of the District of Columbia or
the authority vested in the District of Columbia Council by Reorganization
Plan Numbered 3 of 1967. The performance of any function vested by
this title in the Commissioner of the District of Columbia or in any
office or agency under his jurisdiction and control, or in the District of
Columbia Council, may be delegated by the Commissioner or by the Council,
as the case may be, in accordance with the provisions of such plan.
SEC. 476. (a) The repeal or amendment by this title of any provision of
law shall not affect any act done or any right accrued or accruing under such
provision of law before the effective date of this title, or any suit or proceed-
31
ing had or commenced before the effective date of this title, but all such rights
and liabilities under such law shall continue, and may be enforced in the
same manner and to the same extent, as if such repeal or amendment had
not been made.
(b) All offenses committed, and all penalties incurred prior to the
effective date of this title under any provision of law hereby repealed or
amended, may be prosecuted and punished in the same manner and with
the same effect as if this title had not been enacted.
SEC. 477. Except as specifically provided in this Act, or in other pro-
visions of law applicable to the District of Columbia, the Council may by
regulation establish penalties for violations of any provision of this title,
including any regulation issued pursuant to this title. Such penalties may
not exceed imprisonment for longer than one year, or a fine not to exceed
$10,000, or both, for each offense.
SEC. 478. Except as specifically provided in this title, the provisions of
this title shall take effect on the date of enactment of this title, except that
Part 1 and subparts A through G of Part 2 shall apply beginning with
the fiscal year beginning July 1, 1975.
TITLE V-POWERS OF THE COUNCIL
SEC. 501. 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 regula-
tion, 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.
And the Senate agree to the same.
THOMAS F. EAGLETON,
JOHN TUNNEY,
CHARLES McC. MATHIAS, Jr.,
Managers on the Part of the Senate.
CHARLES C. DIGGS,
DONALD FRASER,
W.S. STUCKEY, Jr.,
RONALD V. DELLUMS,
THOMAS M. REES,
R. L. MAZZOLI,
ANCHER NELSEN,
WM. Harsha,
JOEL T. BROYHILL,
GILBERT GUDE,
Managers on the Part of the House.
JOINT EXPLANATORY STATEMENT OF THE COMMITTEE
OF CONFERENCE
The managers on the part of the House and the Senate at the con-
ference on the disagreeing votes of the two Houses on the amend-
ment of the Senate to the bill (H.R. 15842) to increase compensation
for District of Columbia policemen, firemen, and teachers; to increase
annuities payable to retired teachers in the District of Columbia;
to establish an equitable tax on real property in the District of Co-
lumbia; to provide for additional revenue for the District of Columbia;
and for other purposes, submit the following joint statement to the
House and the Senate in explanation of the effect of the action agreed
upon by the managers and recommended in the accompanying
conference report:
RETROACTIVE COMPENSATION, REAPPOINTMENT AND INSURANCE
LEVELS
The Senate amendment contained provisions, not included in the
House bill, which (1) clarified that retroactive pay provided under the
Act applied only to active members, members retiring between
July 1 and the enactment date, or active members who die during this
period; (2) provided that training, service, or hospitalization while
on the armed forces shall count towards reemployment of members
in the Federal or District governments; and (3) provided that in-
creases in insurance for members were to be based on salary increases
as if they were not retroactive.
The first two of these provisions have been a part of the technical
amendments accompanying previous D.C. police and firemen's
salary increase legislation enacted by Congress. The third provision
differed from standard Civil Service Commission practices.
The conference substitute (Section 104) adopts the first two pro-
visions found in the Senate amendment dealing with retroactive com-
pensation and reappointment credit. It contains further language
which clarifies that for the purpose of determining amounts of in-
surance for which an officer or member is eligible, retroactive salary
increases provided in this bill will be considered.
STUDY OF POLICE AND FIREMEN'S SALARIES
The House bill authorized the Mayor-Commissioner to establish
a joint labor-management Salary and Benefits Study Committee
to conduct annual studies of compensation and related employment
benefits, reviewing compensation in other jurisdictions as well as
changes in the Consumer Price Index. The results of the annual
study were to be made public by June 30 each year and were to form
the basis for consideration of adjustments in pay levels.
(32)
33
The Senate amendment authorized the Mayor-Commissioner to
conduct the annual study. On or before July 15 each year, the results
were to be made available to representatives of the police and firemen's
departments. In the event such representatives disputed any results
within twenty days the Mayor and the Director of the Federal
Mediation and Conciliation Service were notified. The Director then
selected an impartial fact finder whose results were incorporated in
the study which would then be made public.
The conference substitute (Section 111) adopts the House bill with
language which provides that there shall be an equal number of
representatives from labor and management on the Study Committee.
The selection of a neutral chairman for the Committee shall be agreed
upon by a majority of the Committee members. In the event the
Committee cannot agree within a 10-day period, the Director of the
Federal Mediation and Conciliation Service is directed to appoint
this neutral chairman.
LABOR MANAGEMENT RELATIONS
The House bill directed the Mayor-Commissioner to establish a
joint labor-management relations board with equal representation
from labor and management and a neutral chairman. The House
provision identified this Board's jurisdiction, including resolution of
labor disputes involving appropriate bargaining units, the conduct of
elections, unfair labor practices, compensation. After 60 days of
negotiations, either party to the dispute was authorized to request the
Board to order last best offer, total package binding arbitration.
The Senate amendment provided that the Director of the Federal
Mediation and Conciliation Service shall select an impartial mediator
when a contract has expired and negotiation impasses still exist. If
mediation did not resolve the impasse within ten days, the Director
would appoint an impartial Board of Arbitration to investigate,
conduct hearings, and issue a final and binding award.
The conference substitute (Section 112) conforms to the Senate
provision, except it extends from 10 to 30 days the period for dispute
mediation before a Board of Arbitration is appointed, and it permits
both parties, if they agree, to extend this period beyond 30 days. The
procedures provided in this section conform to the standard Federally
prescribed labor negotiation procedures as handled through the Federal
Mediation and Conciliation Service.
ANNUITIES OF RECENT RETIREES
The House bill contained a provision, not in the Senate amendment,
which provided that members of the various departments and agencies
covered by this Act, retiring less than twelve months before a scheduled
pay increase, would have their benefits increased by an amount
calculated on the basis of the percent of time they have been retired.
The conference substitute does not contain this provision.
EFFECTIVE DATES FOR TEACHERS' SALARY INCREASES
The House bill provided a 10 percent salary increase for District
of Columbia school teachers effective on October 1, 1974. The Senate
34
amendment made the increase effective on the first pay period after
September 1, 1974, and limited top salaries to that paid to Federal
Executive Levels III ($40,000) and V ($36,000).
The conference substitute (Section 201) conforms to the Senate
amendment and clarifies that the limit on top salaries shall continue
in effect when the second step (an additional 3%) of the salary
increase takes effect on January 1, 1975.
Inequities may exist in the salary schedules for principals and
teachers as they appear in this legislation. The Council of the District
of Columbia should review these schedules to determine whether
changes are necessary.
AUTHORIZATION FOR COUNCIL To INCREASE TAX RATES
The House bill included provisions, not in the Senate amendment,
which authorized the current District of Columbia Council, in order
to provide additional revenue to meet increased salaries for police,
firemen, and teachers to increase the rates of existing taxes including
sales, use, cigarette, alcohol and motor fuel taxes. This provision ac-
celerated the date when the Council, under self-government, is dele-
gated this authority.
The conference substitute (Section 471) conforms to the House
provision.
FEDERAL PAYMENT AUTHORIZATION
The Senate amendment contained a provision, not in the House bill,
which authorized to be appropriated to the District of Columbia a
special $14-million increase in the authorized Federal payment for
fiscal year 1975, to be used only to pay salary increases for District of
Columbia policemen, firemen, and teachers.
The Conference substitute contains no such provision.
REAL PROPERTY TAX
The House bill contained provisions not in the Senate amendment,
which reformed the procedures by which the local real property tax
rates were established and taxes were collected; provided for assess-
ments based on 100% of market value; granted tax relief for low-
income homeowners and renters and for historic properties; provided
tax incentives for property rehabilitation; continued existing tax
exemptions but placed a tax on private commercial enterprises on
Federal property in the District (lease-hold arrangements); and
authorized in fiscal year 1975 the tax rate be established in an amount
to yield at least $146 million, which would, among other things, pro-
vide sufficient revenues to fund salary increases contained in the bill.
The conference substitute (Title IV) conforms to the House provi-
sions, except those provisions taxing governmental lease-hold arrange-
ments are deleted.
The Mayor, in recommending to the Council a tax rate for fiscal
year 1975, shall take into consideration the requirements of Section
461 of this Act.
In the event the authorized procedures for publishing the assess-
ment rolls prove to be excessively costly, the Council of the District
of Columbia may need to explore alternatives for general publication
of such rolls.
35
PARKING TAX
The House bill contained a provision not included in the Senate
amendment, which extended the five percent District of Columbia
Sales Tax to parking or storage spaces for motor vehicles in parking
lots or garages.
The Conference substitute contains no such provision.
THOMAS F. EAGLETON,
JOHN TUNNEY,
CHARLES McC. MATHIAS, Jr.,
Managers on the Part of the Senate.
CHARLES C. DIGGS,
DONALD FRASER,
W. S. STUCKEY, Jr.,
RONALD V. DELLUMS,
THOMAS M. REES,
R. L. MAZZOLI,
ANCHER NELSEN,
WM. HARSHA,
JOEL T. BROYHILL,
GILBERT GUDE,
Managers on the Part of the House.
Calendar No. 1034
93D CONGRESS
SENATE
REPORT
2d Session
No. 93-1077
SALARY INCREASES FOR DISTRICT OF COLUMBIA PO-
LICE, FIREMEN AND TEACHERS: ANNUITY INCREASES
FOR RETIRED TEACHERS
AUGUST 7, 1974.-Ordered to be printed
Mr. EAGLETON, from the Committee on the District of
Columbia, submitted the following
REPORT
[To accompany H.R. 15842]
The Committee on the District of Columbia, to which was referred
the bill (H.R. 15842) to increase compensation for District of Colum-
bia policemen, firemen, and teachers; to increase annuities payable to
retired teachers in the District of Columbia; and for other purposes,
having considered the same, reports favorably thereon with an amend-
ment and recommends that the bill as amended do pass.
PURPOSE OF THE BILL
The purpose of the bill, H.R. 15842, as reported, is to bring to the
Senate certain legislative proposals recommended for favorable action,
the Committee held hearings on S. 2829, sponsored by Senators Beall
and Mathias which contained virtually identical provisions in regard
to police and fire pay as H.R. 15842.
TITLE I-Pay increases for the 7,561 members comprising the Dis-
trict of Columbia police (Metropolitan Police, U.S. Park Police, and
the Executive Protective Service), and the 1,400 District of Columbia
Firemen.
TITLE II-Pay increases for the 7,547 District of Columbia public
school teachers and 506 administrative personnel.
TITLE III-Increases of annuities for the retired public school
teachers in the District of Columbia, who retired prior to October,
1969.
TITLE IV-Authorizes an increase in the federal payment for isseel
granting pay increases to police, firemen, and teachers.
1975 only of $14 million to cover the additional nonbud GERALDO eled cost
38-010 0
2
TITLE V-Authorizes the exemption from the sales tax of live per-
formances of ballet, dance, or choral performances, concerts (instru-
mental and vocal), plays, operas, and exhibitions of paintings, sculp-
ture, photography, and graphic and craft arts.
TITLE VI-POWERS OF THE COUNCIL
Title VI of the bill makes it explicitly clear that the Act does not
limit the authority of the District of Columbia Council after Janu-
ary 2, 1975, to legislate respecting any matter covered by this Act.
Specifically, Title I and Title II of this bill would increase the
salaries of the police, firemen and teachers in the public schools. The
Committee unanimously recommends a 16% increase in salary for
police and firemen and a 13% increase in salary, in two steps, for
teachers. Earlier, the District government recommended a 10% in-
crease for police and firemen and teachers.
The total price tag for the long overdue pay increases is approxi-
mately $31.9 million. This total is $13.9 million higher than the Dis-
trict's stated reserve.
It is, however, the strong view of the Committee that these increases
are necessary and warranted. While a deficit of $13.9 million is in-
dicated, it is the belief of the Committee that the rate of inflation is
such that it would have been impossible for the city government to
have anticipated an increase of this magnitude about a year ago when
its budget was prepared. It is furthermore the committee's view that
especially in the case of the police and firemen's wage increases, the
country through the Congress must bear part of the additional burden,
since it is the Congress' demand for excellence in these services for
visitors from the entire nation that causes the need for a wage scale
completely competitive with others in the area. If we demand the best
in police and fire protection for the visitors to our nation's capital, it
is only just that we accept part of the costs of such demands, since it
is our constituents who reap the benefits of these services.
VOTE
The bill, H.R. 15842, as amended, was approved and ordered re-
ported to the Senate by a vote of 5-2 (Senators Bartlett and Domenici
dissenting) on August 7, 1974.
TITLE I-POLICE AND FIREMEN'S COMPENSATION
PURPOSES OF TITLE I
The purposes of title I of the bill, H.R. 15842, as amended are
threefold:
1. To amend the District of Columbia Police and Firemen's Salary
Act of 1958 SO as to provide a new and revised salary schedule, which
reflects a 16 percent salary increase for officers and members covered
by that Act. For example, privates' present starting salary of $10,000,
is increased to $11,600.
2. To establish a procedure, beginning after January 2, 1975, for
annual reviews and recommendations by the local District Govern-
ment of future police and firemen's salary levels and to institute a
labor-management procedure for handling labor disputes and collec-
tive bargaining negotiations, with a requirement of binding arbitra-
tion instead of strikes when disputes are unresolved.
3. To amend the District of Columbia Policemen and Firemen's
Retirement and Disability Act, so as to change the salary base upon
which retirement annuities shall be based, and also to provide
strengthened procedures for approval of disability retirements by the
Police and Fire Surgeon's Board.
NEED FOR LEGISLATION
The last salary increase (17%) for District of Columbia police
and firemen, the U.S. Park Police, and Executive Protective Service
personnel was approved August 29, 1972 (P.L. 92-410; D.C. Code,
Title 4, Sec. 821; 86 Stat. 634), and was made retroactive to May 1,
1972. During the two-year period since this increase, economic factors
have caused substantial price increases and have significantly eroded
the purchasing power of current pay levels for these public safety
personnel.
The following facts point up the critical need for a salary adjust-
ment for District police and firemen at this time:
1. Between May of 1972 and July of 1974, the Consumer Price Index
for the Washington, D.C., metropolitan area rose 16.8%. This cost
of living jump substantially reduced the real earnings of the city's
police and firemen.
2. Salaries for District of Columbia and Federal Classified em-
ployees were increased twice (October, 1973, and April, 1974) for a
total percentage rise of 9.9%. A third increase is scheduled for Octo-
ber 1, 1974, which will result in increases of between 15% and 16%
for these employees since May, 1972.
3. Competitively, District of Columbia police privates are presently
in last place and fire privates second to last with respect to minimum
(3)
4
salaries, compared with those in the six surrounding local jurisdic-
tions. Table I gives the exact ranking and dollar amount. Most of
these surrounding jurisdictions are now considering further pay raises.
The 16% increase in Title I of H.R. 15842 will once again re-establish
the basic District of Columbia salary as the highest paid in the metro-
politan area. But it should also be noted that due to education incen-
tives and shorter time periods so reach maximum salary, many officers
in surrounding jurisdictions will still receive higher pay than officers
of comparable rank in the District of Columbia.
TABLE L-COMPARISON OF MINIMUM AND MAXIMUM SALARIES PAID POLICE
PRIVATES IN 6 LOCAL JURISDICTIONS IN THE WASHINGTON MET ROPOLITAN
AREA
Education
Years to
Jurisdiction
level
Minimum
Maximum
maximum
Longevity
Alexandria
Without BA
'$11,081
1 $14,526
17
No.
With BA
1 $11,881
15,326
Arlington
Without BA
11,454
14,620
6 Yes.
With BA
12,454
15,620
Fairfax 2 (guaranteed overtime-$1,021)
10,963
16,197
15
No.
Montgomery
Without BA
10,812
14,455
6 Yes.
With BA
12,486
1 16,000
Prince Georges
Without BA
10,795
14,456
6 Yes.
With BA
12,414
16,624
Washington, D.C
10,000
14,400
16 Yes.
Present H.R. 15777
11,600
16,705
1 Estimated.
2 Shift differential-15 cents per hour, 4 to 12; 25 cents per hour, 12 to 8.
NOTE.-Cost-of-living increase in Washington, D.C., metropolitan area, May 1972 to May 1974-16.8 per-
cent. Federal classified pay increases since May 1972, Oct. 1, 1972-5.1 percent; Oct. 1, 1973-4.8 percent;
Oct. 1, 1974-5 percent to 6.0 percent (estimated).
Source.-Subcommittee on Revenue and Financial Affairs, House District of Columbia Committee;
District of Columbia Personnel Office.
4. Nationwide, the District's salary levels for public safety person-
nel do not compare favorably with that of other cities of comparable
size. The following exhibit (Table II) shows the District of Colum-
bia's standing in relation to 15 other metropolitan areas, and the
improvement in rank which enactment of this bill will achieve.
COMPARISON OF MINIMUM AND MAXIMUM SALARIES PAID POLICE PRIVATES IN 15
CITIES OF COMPARABLE SIZE TO WASHINGTON, D.C., APRIL 1974
City
Minimum
Rank
Maximum
Rank
Atlanta
$9,840
8
$12,108
9
Baltimore
8, 760
15
11,082
11
Boston
9, 283
11
11,520
10
Columbus
8,778
14
12,875
5
Dallas
9, 408
10
10,860
14
Denver
10,836
3
12,636
7
Memphis
9,229
13
10,685
15
Milwaukee
10,831
4
12,769
6
New Orleans
7, 212
16
10,524
16
Phoenix
9, 276
12
12,420
8
Pittsburgh
9, 963
7
10,900
13
St. Louis
9,464
9
10,920
12
San Diego
11,244
2
13,572
3
San Francisco
14,448
1
15,048
1
Seattle
10,512
5
13,032
4
Washington. D.C. (now)
10,000
6
14,400
2
Washington, D.C. (under H.R. 15842)
11,600
2
16,705
1
5
COMPARISON OF MINIMUM AND MAXIMUM SALARIES PAID FIRE PRIVATES IN 15
CITIES OF COMPARABLE SIZE TO WASHINGTON, D.C., APRIL 1974
City
Minimum
Rank
Maximum
Rank
Atlanta
$9,048
11
$11,616
9
Baltimore
8, 761
14
11,082
12
Boston
9, 283
10
11,520
10
Columbus
8, 778
13
12,875
5
Dallas
9, 408
9
10,860
15
Denver
10,584
3
12,348
6
Memphis
8, 964
12
10,284
16
Milwaukee
9,717
7
11,071
13
New Orleans
8, 323
16
11,635
8
Phoenix
8,484
15
11,268
11
Pittsburgh
10,113
5
11,050
14
St. Louis
9, 464
8
12,116
7
San Diego
10,980
2
13,260
3
San Francisco
14,448
1
15,048
1
Seattle
10,512
4
13,032
4
Washington, D.C. (now)
10,000
6
14,400
2
Washington, D.C. (under H.R. 15842)
11,600
2
16,705
1
In the opinion of the Committee, it is entirely reasonable to consider
that the effectiveness of a truly sound salary administration policy is
its ability to recruit its share of qualified individuals in the labor
market, to retain highly competent employees who are giving quality
performance, and to provide a salary which assures all employees a
reasonable degree of economic security.
We believe it is clearly evident from the four economic factors
referred to above, that the District of Columbia falls far short of
such a policy with respect to its policemen and firemen under current
conditions.
RECOMMENDED GUIDES FOR FUTURE PAY CONSIDERATIONS
The following principles may reasonably be used as future guides
toward achieving reasonable salary objectives:
1. Rates of pay for District policemen and firemen must be main-
tained in a favorable competitive position with the rates of such pay
in major cities with comparable populations (500,000 to 1,000,000)
and especially such cities in the eastern half of the United States. In
the past, this area has constituted the primary labor market for recruit-
ment of District of Columbia policemen and firemen.
2. Rates of pay for District policemen and firemen should be in
reasonable alignment with rates of pay for classified employees of the
Federal and District governments, not only on the basis of comparable
duties and responsibilities, but also with due consideration of the
hazards inherent in the duties of police and fire personnel in large
urban departments and also the special problems existing in large
cities.
3. Rates of pay for District policemen and firemen must be com-
petitive with the highest rates of pay for policemen and firemen in
other jurisdictions of the Washington metropolitan area. This is essen-
tial if the District government is to compete successfully with the sur-
rounding jurisdictions which use the difficulties of such work in the
city as a means to entice prospective police and fire personnel to the
suburban areas.
6
At the present time, the District of Columbia is unable to comply
with any one of these three principles with respect to salaries for its
policemen and firemen.
Under the conditions outlined above, it is the opinion of this Com-
mittee that the salary increases provided in this proposed legislation,
which will afford a 16% increase for all police and fire personnel in the
District, are fully justified and appropriate at this time.
SALARY CLASSIFICATIONS
During the consideration of H.R. 15842, as it pertains to police and
firemen's pay, it was brought to the Committee's attention that an
inequity may exist with the salary classification of certain groups of
employees. First, aides to Fire Chief Officers act as deputy fire chiefs
and perform a substantial amount of administrative work. Their job is
considerably more arduous and demanding. The classification "tech-
nician" may be misleading, and, therefore, a reclassification and
upgrading may be necessary. Second, policemen who act as dog
handlers are responsible for the care and boarding of these police dogs.
While direct costs are reimbursed, it is felt that the job responsibilities
go beyond a nine hour day schedule and may need upgrading. Third,
the entire classification of personnel as "technicians" or "non-techni-
cians" and the salary differentials which accompany these groupings
should be reviewed.
The Committee believes that the manner and method of evaluating
and rating specific jobs within the fire and police departments is a mat-
ter which is best carried out by the local personnel department. This
philosophy is reflected in the Home Rule Legislation (P.L. 93-198,
87 Stat. 774), which permits the City to develop its own personnel sys-
tem. This philosophy has also been reflected in previous pay bills which
have kept detailed personnel policy revisions to a minimum. We note
that with a 6-year requirement prior to eligibility for fire inspector,
the first grade of Class 2: Fire inspector is not needed. Perhaps the
fire department will study this problem and arrive at a solution fair to
all concerned.
While a higher classification for Aides to Chief Fire Officers, dog
handlers, and other technicians, may be warranted, this determination
is best left with city and union officials.
PROVISIONS OF TITLE I
PART 1 OF TITLE I-SALARY AMENDMENTS
Part 1 of Title I of H.R. 15842 amends the present salary schedule
for police and firemen and provides an increase across the board of
16% in the pay schedule. Such salary increase is made effective as of
the first pay period after July 1, 1974.
Under present law, the minimum starting salary for privates is
$10,000, and maximum is $14,400; under this title, the minimum will
be $11,600 and the maximum $16,705.
The Committee wishes to emphasize the fact that the salary adjust-
ments proposed in this bill are basically "catch-up" increases, and re-
7
flect the loss of economic status on the part of District police and fire-
men because of inflation over the last two years. Had the salaries
of police and firemen been reviewed on a periodic basis, and timely
raised in line with general economic trends and comparable salary
levels elsewhere, such a "catch-up" bill would not now be needed. Fur-
ther, the Metropolitan Policemen and Firemen, the Park Police and
the Executive Protective Police would not have suffered economic
disadvantages for lack of merited salary increases during the last two
years, as has been the case.
In addition, increases in additional compensation for special duties
are authorized by this act. It is not intended by the Committee that
every time a pay increase is granted that the special differential pay
for special categories shall also be increased and the increase granted in
this act is not to be considered as an expression of Congressional in-
tent in regard to future pay increases.
PART 2-STUDY OF POLICE AND FIREMEN'S SALARIES AND
RECOMMENDATIONS
Part 2 of Title I of the bill establishes, beginning after January 2,
1975, recognized procedures (1) for annual reviews and recommenda-
tions by the District of Columbia government of future salary levels,
and (2) for handling labor disputes and collective bargaining nego-
tiations between the local government and police and firemen
representatives.
Annual salary studies provided for in this title must be undertaken
by the District of Columbia government and the results submitted to
the recognized bargaining representatives of the police and firemen.
These representatives will then be given 20 days to review the findings.
If there is no disagreement as to the facts found, the study will become
the basis for bargaining between the parties. It there is a disagree-
ment as to the facts found, the employee representatives shall with
specificity state the basis for their disagreement. If the District of
Columbia government finds merit to the disagreement, it shall revise
its study to reflect the changes requested by the bargaining representa-
tives of the employees. If the District of Columbia government finds
the disagreement to be without merit, the Director of the Federal
Mediation and Conciliation Service shall be empowered to appoint as
a fact finder an individual skilled in the finding of facts and the reso-
lution of labor disputes in the public sector. The findings of such fact
finder shall be binding on all parties and shall form the basis for bar-
gaining between the parties.
The part further provides that any agreement reached through the
process of collective bargaining shall be recommended to the Council
by the Mayor. In order to take care of the possibility that agreement
is not reached and in order to avoid the possibility of the resort to
self-help, whether strike or lock-out, it is further provided that in the
event there is an impasse in negotiations, the Director of the Federal
Mediation and Conciliation Service is empowered to appoint a medi-
ator to help the parties to reach a mutually satisfactory settlement of
the dispute. If such agreement, with the help of a mediator, is not
possible in 10 days, the Director of the Federal Mediation and Concili-
8
ation Service is further empowered to appoint an arbitrator, skilled
in the resolution of labor-management disputes in the public sector,
whose decision shall be binding on the parties to the dispute.
It is the committee's view that appointment by the Director of the
Federal Mediation and Conciliation Service of such fact finders, medi-
ators, and arbitrators as may be necessary is a safeguard to the nation
in view of the special interest the Congress has in ensuring that there
will not be an interruption in the police and fire protection in our
capital. He is the federal official called upon to assist in the settlement
of national emergency disputes, and is qualified by such experience
and training to perform this service for the nation's capital as well.
PART 3 OF TITLE I-POLICE AND FIREMEN'S RETIREMENT AND
DISABILITY AMENDMENTS
Two aspects of the police and firemen's retirement system have been
of concern to Committee Members: the basis for annuity calculations,
and the high rate of disability retirements.
Currently, District police and firemen receive their retirement or
disability annuity based on the highest day's salary they have ever
been paid, even if they received this amount for only a short period.
On the other hand, Civil Service and local teachers' retirement pro-
grams, which cover the large majority of District employees, base
optional and disability retirement annuities on a three-year average
of salary earned. Further, well over one-half of the major U.S. city
police pension systems use some form of averaging to calculate retire-
ment benefits.
Part 3 of Title I requires that a 12-month salary figure shall be used
for calculating retirement benefits. The Committee notes that the im-
portant aspect of this provision is that it removes the incentive for
retirement immediately after a pay rise or promotion, and would be
expected to save several hundred thousand dollars annually in pension
costs.
A substantial number of policemen and firemen in the District of
Columbia retire on a disability pension. The amount of this type of
pension is higher than that paid nondisabled retirees and is tax exempt.
In 1969, disability retirement accounted for an excessively high 98%
of all retirements. In 1972, that rate had dropped to 80%, due in part
to the Congressional legislation emanating from this Committee, which
permitted non-disability retirements for police and firemen after 20
years of satisfactory service. The current rate for the first half of cal-
endar year 1974 is 57%-a rate which in the judgment of the Com-
mittee is still too high. It is also important to assure that administra-
tive procedures are tightened to prevent an unwarranted return to the
previous excessively-high levels of this type of retirement.
Part 3 of Title I contains two provisions which can be expected to
lower the rate of disability retirements. The first is to require that the
burden of proof for an officer who seeks retirement without the con-
currence of the Board of Police and Fire Surgeons is on the officer
himself. Approximately 40% of the disability cases have generally
estabished the rule that regardless of who initiates the case, the burden
of proof that the disabling condition was not incurred in or aggravated
9
by the performance of duty rests solely with the Police and Firemen's
Relief Board. It is anticipated that the bill's requirement will have
the effect of reducing the number of persons seeking their own disabil-
ity retirement.
The second provision of this part 3 concerning disability retirements
provides legislative authority for the existing Police and Firemen's
Retirement and Relief Board, which rules for the Commissioner on
retirement and disability matters, and to reconstitute the Board to
provide two public members (one of whom is to be a physician) and
a designated representative and one alternative from five District de-
partments (Personnel, Corporation Counsel, Human Resources, Po-
lice, and Fire). At the present time, there is excessive rotation in
membership among the individuals representing the five agencies which
make up the Board. In the period of 21/2 years from December 1971,
there have been 38 different representatives from the Police Depart-
ment, 13 from the Fire Department, 9 from Corporation Counsel, 12
from Human Resources, and 3 from Personnel. Continuity of policy
is not possible with SO much rotation of membership.
S. Rept. 93-1077 0-2
10
TITLE II-TEACHERS' COMPENSATION
PURPOSES OF THE TITLE
The purposes of this title are to amend the District of Columbia
Teachers' Salary Act of 1955, principally to provide increased salaries
thereunder in a two-stage sequence; to suggest dates and procedures
to the District of Columbia Government for providing a yearly review
of compensation rates; and to establish a five year renewable certificate
for all class 15 employees.
AMENDMENTS TO THE D.C. TEACHERS' SALARY ACT
Salary Increases
A two-stage salary increase is provided in this title as follows: (1)
The first increase is to become effective September 1, 1974. This pro-
vision will increase the effective salary of the Superintendent from
$39,500 to $40,000.1 The salary of the Deputy Superintendent will
be raised from $33,000 to $36,000.2 The salaries of all other professional
employees will be increased by 10%.
As far as teachers and other employees in salary class 15 are con-
cerned, the starting salary will be increased from $8,350 to $9,650, and
such a teacher's maximum salary will increase from $13,965 to $16,130,
attainable after 15 years of service. The minimum salary for teachers
with a Master's degree will increase from $9,190 to $10,615 and the
maximum from $16,300 to $18,825, also after 15 years.
The following chart presents a full picture of the increases this
provision will afford teachers in all the various subclasses.
IMPACT OF 10.0 PERCENT SALARY INCREASE FOR DISTRICT TEACHERS
Present
Proposed
Amount of increase
Teacher
Minimum
Maximum
Minimum
Maximum
Minimum
Maximum
Bachelor's degree
8, 350
13,965
9,650
16,130
1,300
2, 165
Bechelor's plus 15
8,770
14,800
10,130
17,095
1,360
2,295
Master's degree (B.S. plus 30)
9,190
16,300
10,615
18,825
1,425
2,525
Master's plus 30
9,610
16,730
11,100
19,320
1,490
2, 590
Master's plus 60 or doctor
10,030
17,270
11,585
19,950
1,555
2, 680
1 The rate of compensation for Salary Class 1A is limited to the rate for Level III of
the Executive Schedule ($40,000 as of the effective date of this salary adjustment).
2 The rate of compensation for Salary Class 1B is limited to the rate for Level V of
the Executive Schedule ($36,000 as of the effective date of this salary adjustment).
11
Similar increases are provided also for teachers and administrators
serving in the summer schools and the adult education program.
(2) The second increase is to become effective as of January 1, 1974,
and shall be an increase of 3% computed on a compounded basis. It is
the intent of Congress that current salaries shall be increased by 10%
on September 1, and on January 1 the September salaries will be fur-
ther increased by 3%. For example, Class 15 Group A will be increased
as follows:
Current.-$8,770.
September 1.-$9,650.
January.-$9,940.
Except that the salary of the Superintendent may not be increased'
above $40,000 and the salary of any other position may not be in-
creased above $36,000.
Establishment of yearly review of compensation rates
Beginning with 1975, the Board of Education shall by March 1 of
each year, submit to the Mayor the following:
(A) The percentage rate of the cost-of-living change since the ef-
fective date of the last revision of the compensation schedule with re-
spect to the teachers of the District of Columbia school system.
(B) The results of a study comparing compensation of the teachers
in the District of Columbia with (a) teachers in cities of comparable
size and (b) teachers within jurisdictions in the Washington Metro-
politan area.
The Mayor shall submit the data submitted to him by the Board
to the Council along with his recommendations with respect to com-
pensation (and other related matters) of teachers of the District of
Columbia school system.
The principal thrust of this section is to establish a system and
procedures consistent with the District of Columbia Self-Government
and Governmental Reorganization Act. This will provide all of the
parties concerned a better opportunity to control the course of events
involving the process of collective bargaining between labor and man-
agement in the establishment of the rate of compensation and other
related matters. Testimony was received that this is the most desir-
able system to be instituted in light of the self-determination intent
of the home rule legislation.
It is the intent of this section to simply suggest guidelines to the
newly elected Council. It is free to use any other factors that it may
deem necessary and appropriate.
12
Substitute teachers' pay
The Committee is fully aware that it is within the jurisdiction of
the Board of Education to establish the rate of compensation of sub-
stitute teachers. However, the Committee is of the opinion that there
should be a complete review and an increase in the rate of compensa-
tion for this category of teachers. The last adjustment in the rate of
compensation for substitute teachers was July 1, 1969. The rate was
then established at $28.00 per day.
A survey was conducted by the school system and yielded the fol-
lowing information.
(a) Rate of compensation in Montgomery County is $29.80 per day
to be increased to $31.81 in September of 1974.
(b) Rate of compensation in Arlington is $22.00 per day.
Based on this data, the Committee urges the D.C. School Board
to complete its review and to enact substitute teachers' pay increases
SO that this category of employees can be adequately compensated.
Changes in degree requirements for teachers and school officers
This bill also amends the Teachers' Salary Act of 1972 in the follow-
ing manner (1) returns the degree requirement for (a) attendance
officers and (b) child labor inspectors and (2) to include in Class 15
Group B not only those persons possessing a Master's degree, but also
those who have 30 hours of appropriate course credit beyond the
Bachelor's degree. The Board is authorized to determine the appropri-
ateness of the course work presented in lieu of a Master's degree.
Need for legislation
Salaries for District of Columbia teachers and school officers were
last increased in October, 1972 (P.L. 92-518) in two stages. The first in-
crease was 7% retroactive to September 1, 1972; the second increase
was 5% effective September 1, 1973. This was a cumulative increase
of 12% and thereby established a satisfactorily competitive pay scale
for District teachers in relation to salaries paid teachers in the subur-
ban jurisdictions of the metropolitan area. The $8,770 starting salary
for District teachers with the bachelor's degree provided in that Act
ranked in the upper quartile of the 29 largest cities, all with a popu-
lation in excess of 500,000.
The extent to which this competitive position has deteriorated for
school year 1974-75, by reason of substantial increase in teachers' sal-
aries in some of the suburban jurisdictions is shown in the following
table, which also reveals the extent to which this disadvantage will be
overcome by the 13 percent salary increase for District teachers pro-
vided in this title.
Statistics presently available indicate that there has been a continu-
ing increase in the rate of compensation for teachers in most jurisdic-
tions. The trend nationally is roughly a 6 percent yearly increase.
Consequently, the strong competitive position enjoyed by the District
at the time of the last pay increase in 1972 has eroded.
13
Current competitive salary position of District teachers
The following table will show that the District has been able to
retain its salary advantage in comparison with the salaries paid begin-
ning teachers in the six local suburban school systems during recent
school years through 1973-74, even though 1973-74 was the thirteenth
consecutive school year that most or all of the local suburban systems
have increased teachers' salaries.
5-YEAR TREND IN SALARIES PAID TO BEGINNING BACHELOR'S DEGREE TEACHERS
BY SCHOOL SYSTEMS IN THE WASHINGTON METROPOLITAN AREA
School system
1969-70
1970-71
1971-72
1972-73
1973-74
Alexandria
$7,050
$7,250
$7,550
$7,850
$8,285
Arlington
6,800
7,000
7,575
7, 826
8, 217
Fairfax
7,000
7,200
7,350
7, 600
7, 900
Falls Church
7,000
7, 250
7,550
7, 800
8,100
Montgomery
6,900
7, 250
7, 615
7,800
8,101
Prince George's
6, 800
7,175
7,600
7, 828
8, 080
Washington, D.C
7, 000
7, 800
7, 800
8, 350
8, 770
The extent to which this competitive position has deteriorated for
school year 1974-75, by reason of substantial increase in teachers'
salaries in some of the suburban jurisdictions is shown in the following
able, which also reveals the extent to which this disadvantage will be
overcome by the 13 percent salary increase for District teachers pro-
vided in this proposed legislation.
COMPARISON OF MINIMUM AND MAXIMUM SALARIES PAID TEACHERS WITH BACH-
ELORS AND MASTERS DEGREES BY 7 LOCAL SCHOOL SYSTEMS IN THE WASHING-
TON METROPOLITAN AREA, 1973-74
B.A. salary range
M.A. salary range
Mini-
Maxi-
Mini-
Maxi-
mum
Rank
mum
Rank
mum
Rank
mum
Rank
Alexandria
$8,285
2
$14,913
2
$9,528
4
$17,564
1
Arlington
8, 217
3
15,551
1
9, 598
3
16,795
3
Fairfax
7,900
7
14,121
3
8,300
7
17,522
2
Falls Church
8,100
5
10,935
7
8,991
6
16,200
5
Montgomery
8,101
4
11,017
6
9,073
5
16,445
4
Prince Georges
8,080
6
14,059
4
9,696
1
16,160
6
Washington, D.C
8,770
1
13,615
5
9,650
2
15,675
7
Median (except District of
Columbia)
8,100
14,090
9, 300
16,620
Mean (except District of
Columbia)
8, 114
13,433
9, 198
16,781
SOURCE.-1973-74: Survey data from survey conducted by District of Columbia Personnel Office, Com-
pensation and Research Division.
The following chart, which shows minimum and maximum salaries
paid teachers in the 29 largest cities during school year 1973-74, shows
that the District last year ranked fifth among such cities in the salaries
paid starting teachers with the bachelor's degree. This represents
only a moderate increase from the seventh place in this category held
by the District in 1972-1973, based upon its starting salary of $8,350.
14
WITH BA AND MA DEGREES IN THE 29 LARGEST CITIES IN THE UNITED STATES
BA salary rank
MA salary rank
School system
Minimum
Rank
Maximum
Rank
Minimum
Rank
Maximum
Rank
Atlanta 23
$7,950
15
$12,422
17
$8,750
14
$13,672
21
Baltimore 3
7,900
16
12,289
18
8,558
18
16,239
6
Boston 3
8,459
10
14,359
6
9,159
9
15,259
11
Buffalo 3
8,695
6
13,903
9
9,910
4
15,552
9
Chicago¹
10,000
1
16,628
1
10,686
2
17,802
1
Cincinnati 23
7,770
18
12,770
15
8,604
17
13,715
20
Cleveland 3
7,823
17
13,309
13
8,348
21
15,068
12
Columbus 3
7,600
21
13,163
14
8,428
19
14,592
14
Dallas
7,000
271/2
10,500
26
7,700
26
13,500
23
Denver
7,345
23
12,495
16
8,660
16
14,765
13
Detroit 13
9,200
4
15,390
4
10,108
3
17,620
2
Houston 1
7,200
26
10,610
25
7,820
25
11,850
27
Indianapolis
7,746
19
12,252
19
8,270
22
14,348
17
Jacksonville 3t
7, 650
20
11,280
24
8,420
20
12,350
26
Kansas City
7,274
25
11,510
21
7,696
27
13,652
22
Los Angeles 1
8,540
8
16,180
2
9,040
11
16,280
4
Memphis
7, 300
24
11,400
23
8, 130
23
12,470
25
Milwaukee
8, 600
7
13,749
10
8, 972
12
14,429
15
New Orleans
7,000
27½
10,300
27
300
28
10,900
29
New York 1 3
9,600
2
15,750
3
11,350
1
17,500
3
Philadelphia 1 3
9, 256
3
15,075
5
9,568
6
16,258
5
Phoenix
7,444
22
11,414
22
7,940
24
14,391
16
Pittsburgh 3
8,500
9
14,100
8
9,100
10
15,600
8
St. Louis
8,000
14
13,400
12
8,720
15
14,120
18
San Antonio
6,500
29
10,033
28
7,150
29
10,920
28
San Diego
327
11
11,852
20
9,410
7
13,901
19
San Francisco
8, 265
12
14,180
7
9,405
8
15,345
10
Seattle
8,156
13
9, 096
29
8,812
13
12,959
24
Washington, D.C.¹.
8,770
5
13,615
11
9,650
5
15,675
7
Washington, D.C. (pro-
posed)
650
2
14,975
6
10,615
3
17,245
4
Mean (except District of
Columbia)
8,039
12,836
787
14,466
Median (except District of
Columbia)
7,925
12,632
8,690
14,460
1 Cities with population over 1,000,000.
2 Cities with population under 500,000.
3 Cities in the eastern part of the United States.
Sources: 1973-74 salary survey data compiled by National Education Association and by District of
Columbia Personnel Office, Compensation and Research Division.
With reference to the foregoing table, it should be pointed out that
in as much as many of these large cities have adopted higher salary
scales for their teachers for the current school year, this chart does not
present the current picture, either from the standpoint of the competi-
tive standing of the District's present salary scale or from that of the
rankings of the District teachers' salaries after the implementation of
the 10 percent salary increase proposed in this title as of September 1,
1974. Also, it is of great significance that Chicago, New York, Phila-
delphia and Detroit, cities in the eastern portion of the United States
and therefore competitive with the District of Columbia for recruit-
ment and retention of teacher personnel, all pay their teachers higher
salaries than does the District.
Thus, while the erosion of the District's competitive position among
the large cities has been slow in recent years, due to the deceleration
of teachers' salaries as a national trend, the fact is that this erosion has
reached a point where increases in D.C. teachers' salaries are needed
at this time.
15
POSITION OF DISTRICT OF COLUMBIA GOVERNMENT
Salaries for District of Columbia teachers and school officers were
last increased in September 1973 by public law 92-518. That law in-
creased salary levels in two steps, an average of 12 percent, and thereby
established a highly competitive pay scale for District teachers in re-
lation to salaries paid other teachers in Washington Metropolitan
area.
The District Government believes that for the purpose of setting
salaries for District teachers and school officers, the following policies
should continue to be used as general guides:
(1) That the minimum salaries for District of Columbia public
school teachers should be significantly higher than minimum salaries
paid by school svstems in the Washington Metropolitan Area; that
the maximum salaries for District public school teachers should be
close to the highest rates paid in the area; and that salaries for Dis-
trict public school officers should be close to the highest salaries paid
by school systems in the Washington Metropolitan Area. Because
suburban areas provide other advantages, such as savings in travel
time and fewer socio-economic problems, large city school systems
must be able to offer a competitive salary if they are to attract and
retain capable and enlightened teachers and school officers. For the
District Government to pay the same as that paid by local school juris-
dictions would place us at a decided competitive disadvantage since
a young teacher would generally prefer to teach in a suburban school
system if there was no difference in salary as an attractor.
(2) That salaries of District of Columbia school teachers and offi-
cers should be in a very favorable competitive position with those at
the nation's largest cities, particularly those cities which are likely to
recruit personnel from the same areas as the District (e.g., Philadel-
phia, Pittsburgh, Baltimore and New York). The next few years are
vital, and there is every likelihood that key administrative personnel
will continue to be sought from outside of the District's public school
system and certainly key administrative personnel in our own school
system will be highly sought by others.
The Committee agrees that these policies are important because
they establish sound guidelines for salary administration and set a
logical basis for providing competitive salaries for our educational
employees.
The District feels that a 10 percent increase is adequate to imple-
ment these policies. The Committee disagrees, and based on the testi-
mony and the Committee's deliberation concluded that a 13 percent
salary increase is the minimum amount necessary to implement these
policies.
It is the position of the committee that a 10 percent increase effec-
tive January 1, 1975 would not adequately consider all the significant
factors that should be considered to adequately compensate District
teachers such as: the rapid inflation that has occurred since the last
compensation increase, and the inordinate high cost of living in the
District.
TITLE III-TEACHERS' RETIREMENT ANNUITIES
PURPOSE OF TITLE III
The purpose of Title III of the bill (H.R. 15842) is to provide a
minimum monthly retirement annuity for the District of Columbia
school teachers who retired prior to October 20, 1969, which would be
equivalent to the minimum amount the Congress provided for Social
Security recipients (Public Law 90-233), which is presently $93.80.
The present provision, approved August 7, 1946 (D.C. Code TIT.
31, Section 725) is amended to provide for an adjustment in annuities
for approximately 1553 teacher retirees, many of whom are on fixed
incomes and will be unable to keep pace with the current economic
conditions.
BACKGROUND
In 1966 the D.C. Government requested that Congress appropriate
$60 million to the fund for retired teachers. The District Education
Association was opposed to this figure at that time, claiming that it
was not only short-sighted, but based on the needs of 1966, instead of
considering inflation in years to come.
This legislation, however, was passed by Congress and the D.C.
Government was appropriated the $60 million it requested.
Congressionally-approved pay increases for D.C. teachers and
school officers based on District Government recommendations have
totaled 53.1% in the period July, 1966, to September, 1973, while for
the period July, 1966, through October, 1973, classified pay has in-
cseased by 49.1%.
NEED FOR LEGISLATION
Teachers who retired prior to October 20, 1969, are not receiving an-
nuities equivalent to other District of Columbia employees who re-
tired prior to that date. Title III of the reported bill (H.R. 15842)
provides the same increases for the District of Columbia school teach-
ers who retired prior to October 20, 1969, that the Congress has pro-
vided for classified employees of the District of Columbia and all
classified Federal employees. The bill also provides for annuities for
surviving children of the annuitant to be the equivalent of the mini-
mum provided for Social Security beneficiaries.
TITLE IV-FEDERAL PAYMENT AUTHORIZATION
Title IV contains an authorization of $14 million on a one-time
basis to pay part of the costs for the next fiscal year of the increases
granted by this act and caused by the rampant inflation in our econ-
omy. It is an authorization only for fiscal 1975 and it is the committee's
view that as soon as home rule takes effect the City Government
should be able to manage its budget SO as to obtain out of City reve-
nues the additional $14 million which has not been budgeted and will
be needed each year to pay for these increases.
As indicated earlier, the total cost of the additional wage increases
granted by this act is $32 million, and the City has already budgeted
for more than one-half of this amount.
(16)
17
It is the committee's view that the Federal Government should be
willing to pay a substantial share of this increase since the special
needs for police and fire protection are caused by the Federal presence
here. We all want the best possible police force and fire protection for
our nation's capital and in order to obtain the best qualified individ-
uals we must meet the competitive demands of the area and of simi-
lar cities of the size of Washington, D.C.
TITLE V-AMENDMENT TO DISTRICT SALES TAX ACT
Title V repeals the sales tax (currently at 5%) on the sale of
charges for admission to live performances of ballet, dance, Choral
arts, concerts, plays, opera, readings, and exhibitions. The sales tax
shall still apply to movies, circuses, burlesque shows, and sporting
events.
The committee, agreeing with the other body, believes that the small
amount of revenue gained from taxing these cultural activities is not
of a material advantage to the financial condition of the City. How-
ever, the tax levied on these cultural institutions, which are of a mar-
ginal economic nature at best, creates the possibility that they may be
forced to cease operations. This has already happened to one such in-
stitution and it is hoped that relieving others of the obligation of
paying the sales tax will enable them to continue to be attractions of
the City for visitors who come here.
TITLE VI-POWERS OF THE COUNCIL
Title VI of the bill makes it explicitly clear that the Act does not
limit the authority of the District of Columbia Council after Janu-
ary 2, 1975, to legislate respecting any matter covered by this Act.
COSTS
TITLE I
We are advised by the District of Columbia Government that the
costs and savings of the provisions of the proposed legislation for
fiscal year 1975 are as follows:
Salary increases
$12, 526, 000
Longevity benefits
175,000
Overtime pay
553, 000
Holiday pay
530, 000
Terminal leave
63, 000
Retirement equalization
4, 550, 000
Savings from "average pay"
45, 000
Net total
18, 352, 000
The District of Columbia Government testified at the April 25, 1974
hearing that of the above amount there is approximately $11,400,000
in the reserve in Fiscal Year 1975 for police and firemen's pay costs.
Thus the amount of the increase not presently budgeted is approxi-
mately $6,800,000.
If current factors prevail, the total cost of this legislation over a
period of five fiscal years will be approximately $91,000,000.
TITLE II
The District government submitted the following cost estimates
based on a 10 percent increase, effective January 1, 1974, the salary
increase recommended by the District government:
S. Rept. 93-1077 0-3
18
COST ESTIMATE-TEACHERS SALARY ACT BASED ON 10 PERCENT SCHEDULE
INCREASE
Cost I
Cost
fiscal year
full
1975
fiscal year
Salary increase
$6,500,000
$10, 725, 000
Evening and summer school
80,000
245,000
Life insurance
20,000
30,000
Total
6,600,000
11, 000, 000
1 Effective Jan. 1, 1975.
It is estimated that the 13 percent increase will cost $13.8 million
for Fiscal Year 1975. The funds necessary to make up the difference
between the 10 percent increase recommended by the District govern-
ment and the 13 percent recommended by this Committee will come
from the additional Federal payment or economies instituted by the
District government.
TITLE III
Representatives of the District of Columbia Government submitted
the following detailed cost estimates on this title, based on actuarial
figures provided by the U.S. Treasury:
ESTIMATED COST OF PARAGRAPHS (e)(4) AND (e)(5) II.R. (APR. 4, 1974)
[Dollar amounts in thousands]
$240 benefit
$132 benefit
Average
Average
Average
Average
Fiscal year
number
amount
number
amount
1975
1, 553
1 $279. 5
87
1 $8.6
1976
1, 501
360. 2
84
11. 1
1977
1, 445
346. 8
80
10. 6
1978
385
332. 4
76
10. 0
1979
1,321
317. 0
73
9.6
1980
1, 253
300. 7
69
9. 1
1981
1,182
283. 7
65
8.6
1982
1,107
265. 7
60
7.9
1983
1,029
247. 0
56
7.4
1984
948
227. 5
52
6.9
1985
866
207. 8
48
6.3
1986
782
187. 7
43
5.7
1987
700
168. 0
39
5. 1
1988
619
148. 6
35
4.6
1989
539
129. 4
30
4.0
1990
461
111. 4
26
3.4
1991
392
94. 1
22
2.9
1992
325
78. 0
18
2.4
1993
265
63. 6
15
2.0
1994
211
50. 6
12
1.6
1995
164
39. 4
9
1.2
1996
124
29. 8
-1
.9
1997
92
22. 1
5
.7
1998
65
15. 6
3
.4
1999
44
10. 6
2
.3
2000
29
7.0
1
.1
2001
18
4.3
1
.1
2002
10
2.4
1
.1
2003
6
1.4
2004
3
.7
2005
1
.2
Total
4,333.2
131. 6
P.V. 5 percent
3,058.5
92. 9
P.V. 7percent
2,718.1
S2. 6
1 Increase assumed to be effective Oct. 1, 1974.
SOURCE.-U.S. Treasury Department, C.W. Kroll, Government Actuary.
19
HISTORY OF COMMITTEE ACTION
Hearings on pay increase legislation were held on July 25, 1974. The
committee heard testimony in support of the legislation from Mayor
Walter Washington and other representatives of the District of Co-
lumbia Government, the International Brotherhood of Police Officers,
the Firefighters Association, District Local No. 36, IAFF, the Wash-
ington Teachers' Union, and the Policemen's Association of the Dis-
trict of Columbia, and members of the public.
No testimony was received or statements filed in opposition to the
legislation.
VOTE
The bill was unanimously ordered reported by the committee on
August 7, 1974.
CONCLUSION
The Committee on the District of Columbia, for the reasons stated
above, strongly recommends the enactment of this legislation.
SECTION-BY-SECTION ANALYSIS
TITLE I
PART 1-POLICE AND FIREMEN'S SALARY AMENDMENTS
Section 101 (1). Increase in Salary Schedule Rates.-This section
amends the salary schedule contained in Section 101 of the District
of Columbia Police and Firemen's Salary Act of 1958 to provide an
increase of 16 percent in the rates of compensation prescribed by that
schedule.
Section 101 (2). Officers and Members Compensation.-This section
amends the 1958 Act to provide that in the event officers or members
who are helicopter pilots or bomb disposal officers are reassigned to
other duties, the resulting reduction in salary will in no way be con-
sidered an adverse action.
Section 101 (3). Police Technician's Compensation.-Amends Sec-
tion 202 of the 1958 Act to increase the pay differential of police tech-
nicians by 8 percent.
Section 101 (4). Rehiring Compensation.-Amends Section 301 of
the 1958 Act SO that employees leaving the service of the Metropolitan
Police, Fire, Park Police, or Executive Protective Service who are
subsequently rehired within a three-year period, may be brought back
in as an employee at a private's salary which is up to, but not higher
than, the salary of the grade and step which the officer held in the
department which he left.
Section 101 (5). Dog Handlers.-Amends the 1958 Act to provide
that in the event dog handlers' positions are reclassified as non-tech-
nician jobs, or dog handlers are reassigned to other jobs, the resulting
reduction in salary will in no way be considered an adverse action.
Section 101 (6). Compensation for Technicians.-Amends the same
Act to provide that in the event technicians jobs are reclassified as
non-technician, any employee holding such a position will not have his
salary reduced and will be paid according to the basic salary scale
20
only when the basic rate of compensation to which the employee is
entitled exceeds his present actual salary.
Section 101 (7). Firemen Technician's Compensation.-Amends
Section 302 of the Act to increase the pay differential of police tech-
nicians by 8 percent.
Section 101 (8). Clarification of Eligible Service.-Clarifies Sec-
tion 401 of the 1958 Act SO that in computing eligibility for longevity
salary increases, only satisfactory periods of service in the police and
fire department and the armed forces can be counted.
Section 101 (9). Clarification of Continuous Service.-Also clarifies
Section 401 SO that in computing continuous service as a deputy chief
only periods of satisfactory service in the police or fire departments
and the armed forces can be counted.
Section 101 (10). Fire Prevention Division.-Adjusts the salaries of
two officers adversely effected by the 1973 personnel action and places
them in the same salary step as all other members of the fire preven-
tion division, Class 2, step 4.
Section 102. Legal Holidays.-Redefines certain holidays for public
safety personnel to conform to Federal three-day holiday designations.
Section 103. Effective Dates.-Sets effective dates for Title I. All
sections become effective July 1, 1974 except those two sections relating
to calculating continuous and eligible service, which are retroactive to
May 1, 1972.
PART 2-STUDY OF POLICE AND FIREMEN'S SALARIES AND RECOMMENDATIONS
Section 111 (a). Annual Salary Study.-Requires the District of
Columbia Mayor to conduct an annual survey of salaries and related
matters, such as hours of work, health benefits, retirement benefits,
and sick pay. The survey shall include data from the surrounding
jurisdictions in this metropolitan area and from cities of comparable
size. It shall also include changes in the cost of living index for Wash-
ington, and rates of compensation for comparable Federal and Dis-
trict classified jobs.
Section 111(b). Fact Finding.-The annual study authorized in
subsection (a) shall be made available to the bargaining representa-
tives of the police and firemen and such representatives shall have an
opportunity to review the findings of the survey. In the event they
disagree with any of the findings and the District Government is un-
willing to revise those findings forthwith, the Director of the Federal
Mediation and Conciliation Service shall appoint a fact finder to de-
termine the facts.
Section 111 (c). Study Results.-The results of the annual study
shall be made public, shall be made available for use in collective
bargaining negotiations, and shall be used for adjusting salaries where
there is no bargaining unit.
Section 112(a). Recommendations for Changes in Compensation.-
The Mayor shall forward to the City Council his recommendations
for changes in the salary compensation of police and firemen, and
other recommendations relating to collective bargaining issues.
Section 112(b). Impasse Resolution.-In the event the parties are
unable to reach an agreement by themselves and an impasse is reached
on or before the expiration date of their existing contract, they shall
21
notify the Director of the Federal Mediation and Conciliation Serv-
ice who shall appoint a mediator experienced in public sector disputes.
If mediation does not resolve the impasse within ten days the Director
shall appoint an impartial board of arbitration to resolve the dispute.
The board's resolution shall be final and binding upon the parties to
the dispute.
Section 112(c). Strikes and Lockouts Barred.-If the procedures
of subsection (b) are implemented there shall be no change in the
status quo in effect prior to the contract expiration.
Section (d). Payment for Fact Finder, Mediator, and Members
of Board of Arbitration.-The fact finder, mediator, and members of
the board of arbitration shall be entitled to compensation at the maxi-
mum daily rate allowable by law for each day they are actually en-
gaged in performing services.
PART 3-POLICEMEN AND FIREMEN'S RETIREMENT AND DISABILITY ACT
Section 121 (a). Definition of "Average Pay".-The section amends
the Police and Firemen's Retirement and Disability Act by adding a
definition of "average pay". Average pay is the average of any twelve
consecutive months of service salary which will be used to calculate all
new annuities.
Section 121 (b). Substitution of Average Pay Definitions in Other
Sections of Act.-This subsection inserts "average pay" in lieu of
"basic salary" at the following points in the Retirement and Disability
Act: D.C. Code, Title 4, Section 527, service connected disability not
incurred in line of duty; Title 4, Section 528 optional retirement;
and Title 4, Section 531, survivor benefits and annuities.
Section 121 (c). Change in Disability Retirement Procedures.-This
subsection provides that members seeking disability retirement with-
out the supporting recommendation of the Board of Police and Fire
Surgeons shall themselves have the burden of proof in proceedings
before the Policemen and Firemen's Retirement and Relief Board.
Section 121 (d). Annuities of Recent Retirees.-This subsection
provides that in the case of members of the police and fire departments
who retire less than 12 months before a scheduled pay increase for
active members, their retirement benefits shall be increased by that
percent of time out of a year during which they have been retired.
Section 122 (a). Establishment of Police and Firemen's Retirement
and Relief Board.-This section provides a legislative basis for and
reconstitutes the Police and Firemen's Retirement and Relief Board.
The membership shall consist of two public representatives (one a
physician), and one member and one alternate from each of five D.C.
government agencies (Personnel, Corporation Counsel, Human
Resources, Police and Fire.)
Section 122 (b). Appointment of Board Members.-Appointments
to this Board shall be made 90 days after enactment of this Act. Public
members shall serve for a two-year term and shall receive compensa-
tion at a rate provided in Federal law for experts and consultants.
Section 122 (c). Board Functions.-The Mayor-Commissioner shall
establish rules of procedure for this Board and provide it with neces-
sary staff.
22
Section 123. Medical Examinations.-This section provides that
retired personnel over the age of fifty, who under another provision of
law cannot be reemployed, are no longer required to take an annual
medical examination.
Section 124. Effective Dates.-This section establishes effective
dates for Title III, "Average pay" provisions take effect on July 1,
1975. Changes in the disability retirement procedures take effect 30
days after enactment of this Act. Provisions relating to the Police
and Firemen's Retirement and Relief Board take effect immediately
upon enactment.
TITLE II
Section 201
This section contains the short title of the bill, the "District of Co-
lumbia Teachers' Salary Act Amendments of 1974".
Section 202
This section provides the definitions used in this title.
Section 203
The subsections of this section do the following:
(a) Amends the salary schedule for teachers, school officers, and
certain other employees of the Board of Education to provide for an
average 10 percent salary increase for all such employees other than
the Superintendent (who receives a 1.01 percent increase), and the
Deputy Superintendent (who receives a 1.09 percent increase) effec-
tive on the first day of the first pay period beginning on or after
September 1, 1974. The starting salary for teachers is increased from
the present $8,350 to $9,650.
(b) Amends the salary schedule to provide an increase of approxi-
mately 10 percent in the salary schedule for educational personnel
in the summer schools, veterans summer school centers, and adult edu-
cation schools, also effective on the first day of the first pay period be-
ginning on or after September 1, 1974.
(c) Provides that effective on the first day of the first pay period
beginning on or after January 1, 1975, the rates of compensation pre-
scribed in the salary schedule will be increased by approximately
3 percentum, computed on a compounded basis. It is provided that
the rate applicable to the Superintendent shall not be increased above
the rate in effect for level III of the Executive Schedule (currently
$40,000) and the rate applicable to any other position shall not be
increased above the rate in effect for level V of the Executive Schedule
(currently $36,000). This section also authorizes a corresponding in-
crease in the rates of compensation for veterans summer school centers,
and adult education schools.
Section 204
This section sets forth suggested guidelines and procedures to be
followed by the District government in providing a yearly review of
salaries. These are only suggested minimal guidelines, and the District
23
government is free to use any others that they may deem necessary and
appropriate.
Minimally, it is suggested that the Board of Education submit to
the Mayor the results of a study that (a) reflects the change in the
cost-of-living since the effective date of the last salary revision and
(b) a comparability study between the compensation of D.C. teachers
with teachers in cities of comparable size and teachers within juris-
dictions in the Washington metropolitan area.
The Mayor shall then submit this information to the Council along
with his recommendation.
Section 205
This section changes the eligibility requirement for Class 15 Group
B. Previously, to be eligible for this class a teacher had to possess a
Master's degree. The new requirement is a Master's degree or 30 ap-
propriate hours beyond the Bachelor's degree. The Board of Educa-
tion shall establish rules to determine the appropriateness of the course
credit offered in lieu of the Master's degree.
This section creates a 5-year renewable teaching certificate for all
teaching personnel in the school system. Effective July 1, 1972, the
Board established such a policy that was prospective from the above-
cited date. The intent of this section is to cover all teaching personnel.
Effective September 1, 1974, any properly certified teacher in the
school system will receive a 5-year certificate renewable upon the ap-
plication of six or more hours of appropriate credit earned during
the preceding 5-year period. The Board has been directed to establish
the appropriate rules, regulations, and requirements to fully imple-
ment the intent of this section.
Section 206
This section returns the degree requirement for the position of at-
tendance officers and child labor inspectors. The degree requirement
was removed in the 1972 amendments which had the effect of "de-
professionalizing" these positions. Prior to that amendment these posi-
tions were Class 15 positions, with persons within these positions ob-
taining advanced degrees to qualify for salary advancement. This
section seeks to correct the inequity between degree-holding and non-
degree-holding personnel being accorded the same job status.
TITLE III
Section 301
Subsection (e) (1) would provide a monthly rate of annuity to
retired teachers, which will be no less than the minimum authorized
under Title II of the Social Security Act.
Subsection (e) (2) would provide surviving children of annuitants,
who retired prior to October 20, 1969, with a minimum monthly pay-
ment of $132.
Subsection (e) (3) would prohibit payments to an annuitant or
survivor, who is or becomes entitled to receive from the United States,
24
or the District of Columbia Government, amounts equal to, or greater
than that authorized under Title II of the Social Security Act.
Paragraphs (e) (4) and (e) (5) of the bill would provide an an-
nuity increase of $240 per year for a teacher who retired prior to Oc-
tober 20, 1969, and $132 per year for the survivor annuitant of any
teacher who retired prior to that date.
Subsection (e) (6) would provide that the monthly rate of an an-
nuity resulting from the annual increase of $240 to retired teachers
and $132 to their survivors, shall be considered in computing the
minimum annuity as authorized until Title II of the Social Security
Act.
Section 2 would provide that this Act shall become effective on the
date of enactment.
25
CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED
In compliance with subsection (4) of Rule XXIX of the Standing
Rules of the Senate changes in existing law made by the bill, as re-
ported, are shown as follows (existing law proposed to be omitted is
enclosed in black brackets, new matter is printed in italics, existing
law in which no change is proposed is shown in roman) :
DISTRICT OF COLUMBIA POLICE AND FIREMEN'S SALARY ACT OF 1958
An act to fix and regulate the salaries of officers and members of the Metropolitan
Police force and the Fire Department of the District of Columbia, of the United
States Park Police, and of the White House Police, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That this Act may
be cited as the "District of Columbia Police and Firemen's Salary Act
of 1958".
TITLE I-SALARY SCHEDULES
SEC. 101. (a) Except as provided in subsection (b), the annual rate
of basic compensation of the officers and members of the Metropolitan
Police force and the Fire Department of the District of Columbia shall
be fixed in accordance with the following schedule of rates:
SALARY SCHEDULE
Service step-
Salary class and title
1
2
3
4
5
6
7
8
9
Class 1: Fire Private,
Police Private
$10,000
$10,300
$10,800
$11,300
$12,100
$12,900
$13,400
$13,900
$14,400
Class 2: Fire Inspector
11,400
12,100
12,800
13,500
14,200
14,900
15,600
Class 3: Detective, Assist-
ant Pilot, Assistant
Marine Engineer
12,500
13,125
13,750
14,375
15,000
15,625
16,250
Class 4: Fire Sergeant,
Police Sergeant, Detec-
tive Sergeant
13,580
14,260
14,940
15,620
16,300
16,980
Class 5: Fire Lieutenant,
Police Lieutenant
15,700
16,485
17,270
18,055
18,840
Class 6: Marine Engineer,
Pilot
17,150
18,005
18,860
19,715
Class 7: Fire Captain,
Police Captain
18,600
19,530
20,460
21,390
Class 8: Battalion Fire
Chief, Police Inspector
21,560
22,640
23,720
24,800
Class 9: Deputy Fire
Chlef, Deputy Chief of
Police
25,300
27,015
28,730
30, 445
Class 10: Assistant Chief
of Police, Assistant Fire
Chief, Commanding
Officer of the Executive
Protective
Service,
Commanding Officer of
the U.S. Park Police
30,000
32,000
34,000
Class 11: Fire Chief,
Chief of Police
34, 700
36,800
26
SALARY SCHEDULE
Service step-
Salary class and title
1
2
3
4
5
8
7
8
9
Class 1: Fire private, police
private
$11,600
$11,950
$12.530
$13,140
$14.035
$14,965
$15,545
$16,125
$16,705
Class 2: Fire inspector
13,225
14,035
14,850
15,660
16,470
17,285
18,005
Class 3: Detective, assistant
pilot, assistant marine en-
gineer
14,500
15,225
15,950
16,675
17,400
18,125
18,850
Class 4: Fire sergeant,
police sergeant, detective
sergeant
15,755
16,540
17,330
18,120
18,910
19,695
Class 5: Fire lieutenant,
police lieutenant
18,210
19,125
20,035
20,945
21,855
Class 6: Marine engineer,
pilot
19,805
20,885
21,880
22,870
Class 7: Fire captain, po-
lice captain
21,575
22,655
23,735
24,810
Class &: Battalion fire chief,
police inspector
25,010
26,260
27,515
28,770
Class 9: Deputy fire chief,
deputy chief of police
29,350
31,335
33,325
35,315
Class 10: Assistant chief of
police, assistant fire chief,
commanding officer of the
Executive Protective Ser-
vice, commanding officer
of the U.S. Park Police
34,800
37,120
39,440
Class 11: Fire chief, chief of
police
40,250
42,690
TITLE II-METHOD OF ASSIGNMENT OF EMPLOYEES
TO SALARY SCHEDULES
*
*
*
*
*
*
SEC. 202. Each officer or member of the Metropolitan Police force,
Executive Protective Service, and United States Park Police force
assigned on or after the effective date of the District of Columbia
Police and Firemen's Salary Act Amendments of 1972-
(1) to perform the duty of a helicopter pilot, or
(2) to render explosive devices ineffective or to otherwise dis-
pose of such devices.
shall receive, in addition to his scheduled rate of basic compensation,
[$2,100] $2,270 per annum SO long as he remains in such assignment.
The additional compensation authorized by this section shall be paid to
an officer or member in the same manner as he is paid [the] basic
compensation to which he is [entitled] entitled, except that when such
an officer or member ceases to be in such an assignment, the loss of such
additional compensation shall not constitute an adverse action for the
purposes of section 7511 of title 5 of the United States Code. No officer
or member who receives the additional compensation authorized by this
section may receive additional compensation under section 302.
*
*
*
*
*
*
*
TITLE III-METHOD OF APPOINTMENT, ADVANCEMENT,
PROMOTION AND DEMOTION
SEC. 301. [All] (a) Except as provided in subsection (b), all original
appointments of Police and Fire Privates shall be made at the mini-
27
mum rate set forth in the schedule in section 101, title I of this Act, and
the first year of service shall be probationary.
(b) Any officer or member of the Metropolitan Police force, the Fire
Department of the District of Columbia, the Executive Protective
Service, or the United States Park Police force who separates from
that force, department, or service, and who is subsequently reappointed
to such force, department, or service within three years after the date
of such separation may receive any scheduled rate of basic compensa-
tion provided in salary class 1 of the salary schedule in section 101
which does not exceed the scheduled rate of basic compensation being
paid at the time of such reappointment for the class and service step
he had attained at the time of his separation. For purposes of this
subsection, only basic compensation shall be used in determining serv-
ice step placement.
SEC. 302. (a) The Commissioner of the District of Columbia, in the
case of the Metropolitan Police force and the Fire Department of the
District of Columbia, the Secretary of the Treasury, in the case of the
Executive Protective Service, and the Secretary of the Interior, in the
case of the United States Park Police force. are authorized to establish
and determine, from time to time, the positions in salary classes 1, 2,
and 4 to be included as technicians' positions.
(b) Each officer or member-
(1) who immediately prior to the effective date of the District
of Columbia Police and Firemen's Salary Act Amendments of
1972-
(A) was in a position assigned to subclass (b) of salary
class 1 or 2 or subclass (c) of salary class 4, or
(B) was in salary class 4 and was performing the duty of
a dog handler, or
(2) whose position is determined under subsection (a) to be
included in salary class 1, 2, or 4 on or after such date as a tech-
nician's position.
shall on or after such date receive. in addition to his schedule rate of
basic compensation, [$680] $735 per annum. An officer or member
described in paragraph (1) (A) or (2) shall receive the additional
compensation authoriezd by this subsection until his position is de-
termined under subsection (a) not to be included in salary class 1, 2,
or 4 as a technician's position or until he no longer occupies such posi-
tion, whichever occurs first. An officer or member described in
paragraph (1) (B) shall receive such compensation [so long as he per-
forms the duty of a dog handler] until the position of dog handler is
determined under section (a) not to be included in salary class 4 as
a technician's position or until he no longer performs the duty of dog
handler, whichever first occurs. If the position of dog handler is
included under subsection (a) as a technician's position, an officer or
member performing the duty of a dog handler may not receive both
the additional compensation authorized for an officer or member oc-
cupying a technician's position and the additional compensation
authorized for officers and members performing the duty of a dog
handler.
(c) Each officer or member who immediately prior to the effective
date of the District of Columbia Police and Firemen's Salary Act
28
Amendments of 1972 was assigned as a detective sergeant in subclass
(b) of salary class 4 shall on or after such date, receive, in addition to
his scheduled rate of basic compensation, [$500] $540 per annum so
long as he remains in such assignment. Each officer or member who is
promoted after such date to the rank of detective sergeant shall receive,
in addition to his scheduled rate of basic compensation, [$500] $540
per annum so long as he remains in such assignment.
(d) The additional compensation authorized by subsections (b)
and (c) shall be paid to an officer or member in the same manner as
he is paid the basic compensation to which he is entitled.
(e) Whenever any officer or member receiving additional compensa-
tion authorized by subsection (b) or (c) is no longer entitled to receive
such additional compensation, without a change in salary class, he
shall receive, irrespective of any subsequent salary schedule or service
step adjustment authorized by this Act, basic compensation equal to
the sum of his existing scheduled rate of basic compensation and the
amount of such additional compensation until his schedule rate of basic
compensation equals or exceeds such sum.
(f) The loss of the additional compensation authorized by subsec-
tion (b) or (c) shall not constitute an adverse action for the purposes
of section 7511 of title 5 of the United States Code.
TITLE IV-LONGEVITY
SEC. 401. (a) (1) In recognition of long and faithful service, each
officer and member in the active service on or after the effective date
of the District of Columbia Police and Firemen's Salary Act Amend-
ments of 1972 shall receive per annum, in addition to the rate of basic
compensation prescribed in the salary schedule contained in section
101 of this Act, an amount computed in accordance with the following
table:
If an officer or member has
He shall receive per annum an amount,
completed at least:
fixed to the nearest dollar, equal to:
15 years of continuous service
5 per centum of the rate of basic
compensation prescribed for service
step 1 of the salary class of such
salary schedule which he occupies.
20 years of continuous service
10 per centum of such compensation.
25 years of continuous service
15 per centum of such compensation.
30 years of continuous service
20 per centum of such compensation.
(2) For purposes of paragraph (1), continuous service as an officer
or member includes [any period] only those periods of his service
determined to have been satisfactory service and any period of his
service in the Armed Forces of the United States other than any period
of such service (A) determined not to have been satisfactory service.
(B) rendered before appointment as an officer or member, or (C)
rendered after resignation as an officer or member.
(3) Each officer and member shall receive additional compensation
in accordance with paragraph (1) only as long as he remains in the
active service. Such compensation shall be paid in the same manner as
the basic compensation to which such officer or member is entitled,
except that it shall not be subject to deduction and withholding for
retirement and insurance, and shall not be considered as salary for the
purpose of computing annuities pursuant to the Policeman and Fire-
men's Retirement and Disability Act and for the purpose of comput-
29
ing insurance coverage under the provisions of chapter 87 of title 5,
United States Code.
(b) Notwithstanding any other provision of this or any other law,
individuals retired from active service prior to the effective date of the
District of Columbia Police and Firemen's Salary Act Amendments
of 1972, and who are entitled to receive a pension relief allowance or
retriement compensation under the Policemen and Firemen's Retire-
ment and Disability Act, shall not be entitled to receive an increase in
their pension relief allowance or retirement compensation by reason
of the enactment of this section.
(c) Notwithstanding any other provision of this or any other law,
each deputy chief of the Metropolitan Police force and of the Fire
Department of the District of Columbia shall, upon completion of
thirty years of continuous service on the police force or fire depart-
ment, as the case may be, be placed in, and receive basic compensation
at, the highest service step in the salary class to which his position is
assigned in the salary schedule continued in section 101. For purposes
of this subsection, in computing a deputy chief's continuous service on
the police force or fire department, there shall be included [any pe-
riod only those periods of his service determined to have been satis-
factory service and any period of his service in the Armed Forces of
the United States other than any period of such service-
(1) determined not to have been satisfactory service,
(2) rendered before appointment as an officer or member, or
(3) rendered after resignation as an officer or member.
*
*
*
*
SECTION 2 OF THE ACT OF OCTOBER 24, 1951
SEC. 2. As used in this Act the word "holiday" means the following:
The 1st day of January, the [22d day of third M onday in February,
the 4th day of July, the [30th day of last M onday in May, the first
Monday in September, the [11th day of November fourth Monday in
October, Thanksgiving Day, the 25th day of December, and, with
respect to officers and members of the Metropolitan Police force and
the Fire Department of the District of Columbia, such other holidays
as may be designated by the Commissioners of the District of Colum-
bia, and with respect to officers and members of the White House Po-
lice force and the United States Park Police force, such other holidays
as may be designated by Executive order.
POLICEMEN AND FIREMEN'S RETIREMENT AND DISABILITY ACT
[Sec. 12 of Act of Sept. 1, 1916, 39 Stat 718]
DEFINITIONS
Sec. 12 (a) Wherever used in this section-
(1) The term "member" means any officer or member of the Metro-
politan Police force, of the Fire Department of the District of Colum-
bia, of the United States Park Police force, of the Executive Protective
30
Service and any officer or member of the United States Secret Service
Division to whom this section shall apply.
(2) The terms "disabled" and "disability" mean disabled for useful
and efficient service in the grade or class of position last occupied by
the member by reason of disease or injury, not due to vicious habits or
intemperance as determined by the Board of Police and Fire Surgeons,
or willful misconduct on his part as determined by the Commissioners.
(3) The term "widow" means the surviving wife of a member or
former member if-
"(A) she was married to such member or former member (i)
while he was a member, or (ii) for at least [two] one years im-
mediately preceding his death, or
"(B) she is the mother of issue by such marriage.
(4) The term "widower" means the surviving husband of a mem-
ber who was married to such individual while she was a member.
(5) (A) The term "child" means an unmarried child, including (i)
an adopted child, and (ii) a stepchild or recognized natural child who
lives with the member in a regular parent-child relationship, under
the age of eighteen years, or such unmarried child regardless of age
who, because of physical or mental disability incurred before the age
of eighteen, is incapable of self-support.
(B) The term "student child" means an unmarried child who is a
student between the ages of eighteen and twenty-two years, inclusive,
and who is regularly pursuing a full-time course of study or training
in residence in a high school, trade school, technical or vocational
institute, junior college, college, university, or comparable recognized
educational institution.
(6) The term "basic salary" means regular salary established by
law or regulation including any differential for special occupational
assignment but shall not include overtime, holiday, or military pay.
(7) The term "annuitant" means any former member who, on the
basis of his service, has met all requirements of this section for title
to annuity and has filed claim therefor.
(8) The term "survivor" means a person who is entitled to annunity
under this section based on the service of a deceased member or of a
deceased annuitant.
(9) The term "survivor annuitant" means a survivor who has filed
claim for annuity.
(10) The term "police or fire service" means all honorable service in
the Metropolitan Police Department, Executive Protective Service,
Fire Department of the District of Columbia, the United States Park
Police force, and the United States Secret Service Division coming
under the provisions of this Act.
(11) The term "military service" means honorable active service
in the Army, Navy, Air Force, Marine Corps, or Coast Guard of the
United States, but shall not include service in the National Guard
except when ordered to active duty in the service of the United States.
(12) The term "Commissioners" means the Commissioners of the
District of Columbia or their designated agent or agents.
(13) The term "service" means employment which is creditable
under subsection (c).
31
(14) The term "Government" means the executive, judicial, and
legislative branches of the United States Government, including
Government-owned or controlled corporations and Gallaudet College,
and the municipal government of the District of Columbia.
(15) The term "Government service" means honorable active serv-
ice in the executive, judicial, or legislative branches of the United
States Government, including Government-owned or controlled cor-
porations and Gallaudet College, and the municipal government of
the District of Columbia, and for which retirement deductions, other
than social security deductions, were made.
(16) The term "department" means any part of the executive
branch of the United States Government, or any part of the govern-
ment of the District of Columbia whose members come under this
section.
(17) The term "average pay" means the highest annual rate result-
ing from averaging the member's rates of basic salary in effect over
any twelve consecutive months of police or fire service, with each rate
weighted by the time it was in effect, except that if the member retires
under subsection (g) and if on the date of his retirement under the
subsection he has not completed 12 consecutive months of police or
fire service, such term means his basic salary at the time of his retire-
ment.
*
*
*
*
*
*
*
RETIREMENT FOR DISABILITY NOT INCURRED IN PERFORMANCE OF DUTY
(f) Whenever any member coming under this section completes
five years of police or fire service and is found by the Commissioners
to have become disabled due to injury received or disease contracted
other than in the performance of duty, which disability precludes
further service with his department, such member shall be retired on
an annuity computed at the rate of 2 percentum of his [basic salary at
the time of retirement] average pay. for each year or portion thereof
of his service: Provided, That such annuity shall not exceed 70 per
centum of his basic salary at time of retirement: Provided further,
That the annuity of a member retiring under this subsection shall be
at least 40 per centum of his [basic salary at time of retirement]
average pay.
RETIREMENT FOR DISABILITY INCURRED WHILE PERFORMING DUTY
(g) (1) Whenever any member is injured or contracts a disease in
the performance of duty or such injury or disease is aggravated by
such duty at any time after appointment and such injury or disease or
aggravation permanently disables him for the performance of duty,
he shall upon retirement for such disability, receive an annuity com-
puted at the rate of 2½ per centum of his [basic salary at the time of
retirement] average pay, for each year or portion thereof of his serv-
ice Provided, That such annuity shall not exceed 70 per centum of his
[basic salary at the time of retirement] average pay, nor shall it be
less than 662/3 per centum of his [basic salary at the time of retire-
ment average pay.
32
(2) In any case in which the proximate cause of an injury incurred
or disease contracted by a member is doubtful, or is shown to be other
than the performance of duty, and such injury or disease is shown to
have been aggravated by the performance of duty to such an extent
that the member is permanently disabled for the performance of duty,
such disability shall be construed to have been incurred in the per-
formance of duty. The member shall, upon retirement for such dis-
ability, receive an annuity compated at the rate of 2½ per centum of
his [basic salary at the time of his retirement] average pay for each
year or portion thereof of his service: Provided, That such annuity
shall not exceed 70 per centum of his [basic salary at the time of re-
tirement] average pay, nor shall it be less than 66% per centum of his
[basic salary at the time of retirement] average pay.
(3) A member shall be retired under this subsection only upon the
recommendation of the Board of Police and Fire Surgeons and the
concurrence therein by the Commissioner, except that in any case in
which a member seeks his own retirement under this subsection, he
shall, in the absence of such recommendation, provide the necessary
evidence to form the basis for the approval of such retirement by the
Commissioner.
OPTIONAL RETIREMENT
(h) (1) Any member who completes twenty years of police or fire
service may, after giving at least sixty days' written advance notice to
his department head stating his intention to retire and stating the date
on which he will retire, voluntarily retire from the service and shall
be entitled to an annuity computed at the rate of 21/2 per centum of his
[basic salary at the time of his retirement] average pay for each year
of service; except that the rate of 3 per centum of his [basic salary at
the time of retirement] average pay shall be used to compute each
year's police or fire service in excess of twenty years: Provided, That
such notice requirement may be waived by the department head when,
in his opinion, circumstances justify such waiver: Provided further,
That whenever the Commissioners or the Chief of the Executive Pro-
tective Service or the Chief of the United States Park Police force, or
the Chief of the United States Secret Service division shall determine
that there exists an emergency which is likely to endanger the safety of
the public and that the public safety cannot be adequately protected
except by suspending the retirement provisions of this paragraph (1),
then the Commissioners or any of said Chiefs shall be authorized to
suspend the retirement provisions of this paragraph (1) in any one or
more of the departments under their respective urisdictions until such
time as, in the opinion of the Commissioners or any of said Chiefs,
respectively, public safety can be adeuately protected without such
suspension.
(2) Any member of the Metropolitan Police force or of the Fire
Department of the District of Columbia having reached the age of
sixty years shall, in the discretion of the Commissioners, and any
member of the Executive Protective Service or of the United States
Park Police force or of the United States Secret Service Division to
whom this section applies shall, in the discretion of the head of his de-
partment, be retired from the service and shall be entitled to receive an
annuity as computed in subsection (h), paragraph (1).
33
(3) No annuity granted under paragraph (1) or (2) of this sub-
section (h) shall exceed 80 per centum of the [basic salary of such
member at the time of retirement] average pay of such member.
(4) In computing an annuity under this subsection, the police or
fire service of a member who has not retired prior to the effective date
of this paragraph shall include, without regard to the limitation
imposed by paragraph (3) of this subsection, the days of unused sick
leave credited to him. Days of unused sick leave shall not be counted in
determining a member's eligibility for an annuity under this sub-
section.
SURVIVOR ANNUITIES
(k) (1) If any member-
(A) dies in the performance of duty and the Commissioner
determines that (i) the member's death was the sole and direct
result of a personal injury sustained while performing such duty,
(ii) his death was not caused by his willful misconduct or by his
intention to bring about his own death, and (iii) intoxication of
the member was not the proximate cause of his death; and
(B) is survived by a survivor, parent, or sibling,
a lump sum payment of $50,000 shall be made to his survior if the
survivor received more than one-half of his support from such member
or if such member is not survived by any survivor (including a sur-
vivor who did not receive more than one-half of his support from such
member), to his parent or sibling if the parent or sibling received more
than one-half of his support from such member. If such member
is survived by more than one survivor entitled to receive such pay-
ment, each such survivor shall be entitled to receive an equal share of
such payment; or if such member leaves no survivor and more than one
parent or sibling who is entitled to receive such payment, each such
parent or sibling shall be entitled to receive an equal share of such
payment.
(2) In case of the death of any member before retirement, or of any
former member after retirement, leaving a widow or widower, such
widow or widower shall be entitled to receive an annuity in the greater
amount of (1) 40 per centum of such member's [basic salary average
pay at the time of death, or 40 per centum of the basis upon which the
annuity, relief, or retirement compensation being received by such
former member at the time of death was computed, or (2) 40 per
centum of the corresponding salary for step 6 [, subclass (a) of
salary class 1 of the District of Columbia Police and Firemen's Salary
Act salary schedule currently in effect at the time of such member or
former member's death Provided, That such annuity shall not exceed
the current rate of compensation of the position occupied by such
memberat the time of death, or by such former member immediately
prior to retirement.
(3) Each surviving child or student-child of any member who dies
before retirement, or of any former member who dies after retirement,
shall be entitled to receive an annuity equal to the smallest of (1) 60
34
per centum of the member's [basic salary] average pay at the time of
his death or of the basis upon which the former member's annuity at
the time of his death was computed, divided by the number of eligible
children; (2) $996; or (3) $2,988 divided by the number of eligible
children: Provided, That such member or former member is survived
by a wife or husband. If such member or former member is not sur-
vived by a wife or husband, each surviving child or student-child shall
be paid an annuity equal to the smallest of (1) 75 per centum of the
member's [basic salary] average pay at the time of his death or of the
basis upon which the former member's annuity at the time of his death
was computed, divided by the number of eligible children; (2) $1,200;
or (3) $3,600 divided by the number of eligible children.
*
*
*
DUTIES OF COMMISSIONERS IN RETIREMENT AND ANNUITY MATTERS
(m) (1) The Commissioners shall consider all cases for the retire-
ment of members and all applications for annuities under this section.
In each case of retirement of a member the Commissioners shall certify
in writing the physical condition of the member for whom retirement
is sought. The Commissioners shall give written notice to any member
under consideration by them for retirement to appear before them and
to give evidence under oath. The proceedings before the Commis-
sioners involving the retirement of any member, or any application
for a nannuity under this section, shall be reduced to writing and shall
show the date of appointment of such member, his age, his record in
the service, and any other information which may be pertinent to the
matter of such retirement or annuity. The Commissioners are author-
ized to administer oaths and affirmations, may require by subpena or
otherwise the attendance and testimony of witnesses an dthe pro-
duction of documents at any designated place. In the event of con-
tumacy or refusal to obey any such subpena or requirement under this
subsection, the Commissioners may apply to the Superior Court of
the District of Columbia for an order requiring obedience thereto.
Thereupon the court, with or without notice and hearing, as it in its
discretion may decide, shall make such order as is proper and may
punish as a contempt any failure to comply with such order in accord-
ance with the provisions of subsection (c), section 5, of the Act of
April 1, 1942 (56 Stat. 193, ch. 207; sec. 11-756(c), D.C. Code, 1951
edition).
(2) If a member is retired under subsection (f) or (g) of this sec-
tion and is employed on or after the effective date of the District of
Columbia Police and Firemen's Salary Act Amendments of 1972, such
member shall, in accordance with such regulations as the Commissioner
shall prescribe, notify the Commisioner of the employment; and the
Commissioner shall, as soon as practicable after the receipt of such
notice, require each such member to undergo a medical examination
(satisfactory to the Commissioner) of the disability upon which the
member's retirement under such subsection is based. The Commissioner
shall not require the medical examination of such member after he
reaches the age of 50.
35
DISTRICT OF COLUMBIA TEACHERS' SALARY ACT OF
1955
AN ACT To fix and regulate the salaries of teachers, school officers, and other
employees of the Board of Education of the District of Columbia, and for
other purposes
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
TITLE I-SALARY SCHEDULES
SECTION 1. The following is the salary schedule for teachers, school
officers, and certain other employees of the Board of Education whose
positions are covered under this Act:
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step-
Longev-
Salary class and group
1
2
3
4
5
6
7
8
9
10
11
12
13 ity step Y
Class 1A
39,500
Class 1B
35,000
Class 2A
33,000
Class 2B
31,000
Class 3
23,745
24,310
24,875
25,440
26,005
26,570
27,135
27,700
28,265
Class 4
20,845
21,335
21,825
22,315
22,805
23,295
23,785
24,275
24,765
Class 5:
Group B, master's degree
19,665
20,135
20,605
21,075
21,545
22,015
22,485
22,955
23,425
Group C, master's degree plus 30
20,085
20,555
21,025
21,495
21,965
22,435
22,905
23,375
23,845
Group D, doctor's
20,500
20,970
21,440
21,910
22,380
22,850
23,320
23,790
24,260
Class 6:
Group B, master's degree
19,110
19,565
20,020
20,475
20,930
21,385
21,840
22,295
22,750
36
Level IV principal
19,110
19,565
20,020
20,475
20,930
21,385
21,840
22,295
22,750
Level III principal
18,560
19,015
19,470
19,925
20,380
20,835
21,290
21,745
22,200
Level II principal
18,010
18,465
18,920
19,375
19,830
20,285
20,740
21,195
21,650
Level I principal
17,455
17,910
18,365
18,820
19,275
19,730
20,185
20,640
21,095
Group C, master's degree plus 30
19,530
19,985
20,440
20,895
21,350
21,805
22,260
22,715
23,170
Level IV principal
19,530
19,985
20,440
20,895
21,350
21,805
22,260
22,715
23,170
Level III principal
18,975
19,430
19,885
20,340
20,795
21,250
21,705
22,160
22,615
Level II principal
18,425
18,880
19,335
19,790
20,245
20,700
21,155
21,610
22,065
Level I principal
17,875
18,330
18,785
19,240
19,695
20,150
20,605
21,060
21,515
Group D, doctor's degree
19,945
20,400
20,855
21,310
21,765
22,220
22,675
23,130
23,585
Level IV principal
19,945
20,400
20,855
21,310
21,765
22,220
22,675
23,130
23,585
Level III principal
19,395
19,850
20,305
20,760
21,215
21,670
22,125
22,580
23,035
Level II principal
18,840
19,295
19,750
20,205
20,660
21,115
21,570
22,025
22,480
Level I principal
18,290
18,745
19,200
19,655
20,110
20,565
21,020
21,475
21,930
Class 7:
Group B, master's degree
17,304
17,755
18,170
18,585
19,000
19,415
19,830
20,245
20,660
Group C, master's degree plus 30
17,755
18,170
18,585
19,000
19,415
19,830
20,245
20,660
21,075
Group D, doctor's
18,170
18,585
19,000
19,415
19,830
20,245
20,660
21,075
21,490
Class 8:
Group B, master's degree
15,835
16,240
16,645
17,050
17,455
17,860
18,235
18,670
19,075
Group C, master's degree plus 30
16,255
16,660
17,065
17,470
17,875
18,280
18,685
19,090
19,495
Group D, doctor's
16,670
17,075
17,480
17,885
18,290
18,695
19,100
19,505
19,910
Class 9:
Group B, master's degree
15,685
16,070
16,455
16,840
17,225
17,610
17,995
18,580
18,765
Group C, master's degree plus 30
16,105
16,490
16,875
17,260
17,645
18,030
18,415
18,800
19,185
Group D, doctor's
16,520
16,905
17,290
17,675
18,060
18,445
18,830
19,215
19,600
Class 10:
Group B, master's degree
15,080
15,455
15,830
16,205
16,580
16,955
17,330
17,706
18,080
Group C, master's degree plus 30
15,500
15,875
16,250
16,625
17,000
17,375
17,750
18,125
18,500
Group D, doctor's
15,915
16,290
16,665
17,040
17,415
17,790
18,165
18,540
18,915
Class 11:
Group B, master's degree
14,625
14,985
15,345
15,705
16,065
16,425
16,785
17,145
17,505
Group C, master's degree plus 30
15,045
15,405
15,765
16,125
16,485
16,845
17,205
17,565
17,925
Group D, doctor's
15,460
15,820
16,180
16,540
16,900
17,260
17,620
17,980
18,340
Class 12:
Group B, master's degree
14,125
14,470
14,815
15,160
15,505
15,850
16,195
16,540
16,885
37
Group C, master's degree plus 30
14,540
14,885
15,230
15,575
15,920
16,265
16,610
16,955
17,300
Group D, doctor's
14,960
15,305
15,650
15,995
16,340
16,685
17,030
17,375
17,720
Class 13:
Group B, master's degree
12,925
13,340
13,775
14,170
14,585
15,000
15,415
15,830
16,245
Group C, master's degree plus 30
13,345
13,760
14,175
14,590
15,005
15,420
15,835
16,250
16,665
Group D, doctor's
13,760
14,175
14,590
15,005
15,420
15,835
16,250
16,665
17,080
Class 14:
Group A, bachelor's degree
,900
10,335
10,770
11,205
11,640
12,075
12,510
12,945
13,380
13,815
14,250
14,685
15,120
Group B, master's degree
10,730
11,165
11,600
12,035
12,470
12,905
13,340
13,775
14,210
14,645
15,080
15,515
15,950
Group C, master's degree plus 30
11,150
11,585
12,020
12,455
12,890
13,325
13,760
14,195
14,630
15,065
15,500
15,935
16,370
Group D, doctor's
11,565
12,000
12,435
12,870
13,305
13,750
14,175
14,610
15,045
15,480
15,915
16,350
16,785
Class 15:
Group A, bachelor's degree
8,350
8,685
9,020
9,355
9,690
10,025
10,445
10,865
11,285
11,705
12,125
12,545
12,965
13,965
Group A-1, bachelor's degree plus 15
8,770
9,105
9,440
9,775
10,110
10,445
10,865
11,285
11,705
12,125
12,545
12,965
13,385
14,800
Group B, master's degree
9,190
9,610
10,030
10,480
10,870
11,290
11,810
12,330
12,850
13,370
13,890
14,410
14,930
16,300
Group C, master's degree plus 30
9,610
10,030
10,450
10,870
11,290
11,710
12,230
12,750
13,270
13,790
14,310
14,830
15,350
16,730
Group D, master's degree plus 60 or
doetor's
10,030
10,450
10,870
11,290
11,710
12,130
12,650
13,170
13,690
14,210
14,730
15,250
15,770
17,270
(Effective October 1, 1974)
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step-
Longevity
Salary class and group
1
2
3
4
5
6
7
8
9
10
11
12
13
step Y
Class 1A
45,500
Class 1B
40,000
Class 2A
38,000
Class 2B
36,000
Class 3
27,390
28,040
28,690
29,340
29,990
30,640
31,290
31,940
32,590
Class 4
24,050
24,620
25,190
25,760
26,330
26,900
27,470
28,040
28,620
Class 5:
Group B, master's degree
22,750
23,290
23,830
24,370
24,910
25,450
25,990
26,530
27,070
38
Group C, master's degreets0
23,235
83,775
24,315
24,855
25,395
25,935
26,475
$7,015
27,555
Group D, doctor's
23,715
24,255
24,795
25,335
25,875
26,415
26,955
27,495
28,035
Class 6:
Group B, master's degree
21,740
22,255
22,770
23,285
23,800
24,315
24,830
25,345
25,860
Level IV principal
21,740
22,255
22,770
23,285
23,800
24,315
24,830
25,345
25,860
Level III principal
21,100
21,615
22,130
22,645
23,160
23,675
24,190
24,705
25,220
Level II principal
20,465
20,980
21,495
22,010
22,525
23,040
23,555
24,070
24,585
Level I principal
19,830
20,345
20,860
21,375
21,890
22,405
22,920
23,435
23,950
Group C, master's degree+30
22,160
22,675
23,190
23,705
24,220
24,735
25,250
25,765
26,280
Level IV principal
22,160
22,675
23,190
23,705
24,220
24,735
25,250
25,765
26,280
Level III principal
21,520
22,065
22,550
23,065
23,580
24,095
24,610
25,125
25,640
Level II principal
20,885
21,400
21,915
22,430
22,945
23,460
23,975
24,490
25,005
Level I principal
20,250
20,765
21,280
21,795
22,310
22,825
23,340
23,855
24,370
Group D, doctor's degree
22,575
23,090
23,605
24,120
24,635
25,150
25,665
26,180
26,695
Level IV principal
22,575
23,090
23,605
24,120
24,635
25,150
25,665
26,180
26,695
Level III principal
21,935
22,450
22,965
23,480
23,995
24,510
25,025
25,540
26,055
Level II principal
21,300
21,815
22,330
22,845
23,360
23,875
24,390
24,905
25,40
Level I principal
20,665
21,180
21,695
22,210
22,725
23,240
23,755
24,270
24,785
Class 7;
Group B, master's degree
20,000
20,475
20,950
21,425
21,900
22,375
22,850
23,325
23,800
Group C, master's degree+30
20,485
20,960
21,435
21,910
22,385
22,860
23,355
23,810
24,285
Group D, doctor's
20,965
21,440
21,915
22,390
22,865
23,340
23,815
24,290
24,765
Class 8:
Group B, MA
18,395
18,855
19,315
19,775
20,235
20,695
21,155
21,615
22,075
Group C, master's degree+30
18,880
19,340
19,800
20,720
21,180
21,640
22,100
22,560
23,020
Group D, doctor's
19,360
19,820
20,280
20,740
21,200
$1,660
22,120
22,580
23,040
Class 9:
Group B, master's degree
17,960
18,410
18,860
19,310
19,760
20,210
20,660
21,110
21,560
Group C, master's degree+30
18,445
18,895
19,345
19,795
20,245
20,695
21,145
21,595
22,045
Group D, doctor's
18,925
19,375
19,825
20,275
20,725
21,175
21,625
22,075
22,525
Class 10:
Group B, master's degree
17,385
17,820
18,255
18,690
19,125
19,560
19,995
20,430
20,865
Group C, master's degree plus 30
17,870
18,305
18,740
19,175
19,610
20,045
20,480
29,915
21,350
Group D, doctor's
18,350
18,785
19,220
19,655
20,090
20,525
20,960
21,395
$1,830
Class 11:
Group B, master's degree
16,815
17,235
17,655
18,075
18,495
18,915
19,335
19,755
20,175
Group C, master's degree plus 30
17,300
17,720
18,140
18,560
18,980
19,400
19,820
20,240
20,660
Group D, doctor's
17,780
18,200
18,620
19,040
19,460
19,880
20,300
20,720
21,140
39
Class 12:
Group B, master's degree
16,240
16,645
17,050
17,455
17,860
18,265
18,670
19,075
19,480
Group C, master's degree plus 30
16,720
17,125
17,530
17,935
18,340
18,745
19,150
19,555
19,960
Group D, doctor's
17,205
17,610
18,015
18,420
18,825
19,230
19,635
20,040
20,445
Class 13:
Group B, master's degree
14,920
15,405
15,890
16,375
16,860
17,345
17,830
18,315
18,800
Group C, master's degree plus 30
15,405
15,890
16,375
16,860
17,345
17,830
18,315
18,800
19,285
Group D, doctor's
15,885
16,370
16,855
17,340
17,825
18,310
18,795
19,280
19,765
Class 14:
Group A, bachelor's degree
11,415
11,920
12,425
12,930
13,435
13,940
14,445
14,950
15,455
15,960
16,465
16,970
17,475
Group B, master's degree
12,375
12,880
13,385
13,890
14,395
14,900
15,405
15,910
16,415
16,920
17,425
17,950
18,435
Group C, master's degree plus 30
12,865
13,370
13,875
14,380
14,885
16,390
15,895
16,905
16,905
17,410
17,915
18,480
18,925
Group D, doctor's
13,345
13,850
14,355
14,860
15,365
15,870
16,375
16,880
17,385
17,890
18,395
18,900
19,405
Class 15:
Group A, bachelor's degree
9,650
10,035
10,420
10,810
11,195
11,580
12,065
12,550
13,035
13,520
14,005
14,490
14,975
16,130
Group A-1, bachelor's degree plus 15
10,130
10,515
10,900
11,290
11,675
12,060
12,550
13,035
13,520
14,005
14,490
14,975
15,460
17,095
Group B, master's degree
10,615
11,100
11,585
12,070
18,555
13,040
13,640
14,240
14,845
15,445
16,045
16,645
17,245
18,825
Group C, master's degree plus 30
11,100
11,585
12,070
12,555
13,040
13,525
14,125
14,730
15,330
15,930
16,530
17,130
17,730
19,320
Group D, master's degree plus 60 or
doctor's
11,585
12,070
12,555
13,040
13,525
14,010
14,615
15,215
15,815
16,415
17,015
17,615
18,215
19,950
(Effective October 1, 1975)
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step-
Salary Class and Group
1
2
3
4
5
6
7
8
9
Class 1A
$46,865
Class 1B
41,200
Class 2A
39,140
Class 2B
37,080
Class 3
28,210
$28,880
Class 4
$29,550
$30,220
$30,890
$31,560
$32,230
$32,900
24,770
$33,570
Class 5:
25,355
25,940
26,525
27,110
27,695
28,280
28,865
29,450
Group B-MA
23,435
23,990
Group C-MA+30
24,545
25,100
25,655
26,210
26,765
23,935
27,320
27,875
24,490
Group D-Doctors
25,045
25,600
26,155
26,710
27,265
24,420
27,820
28,375
Class 6;
24,975
25,530
26,085
26,640
27,195
27,750
28,305
28,860
40
Group B-MA
22,390
22,920
Level IV-Principal
23,450
23,980
24,510
25,040
25,570
22,390
26,100
26,630
22,920
Level III-Principal
23,450
23,980
24,510
25,040
25,570
21,730
26,100
26,630
22,260
Level II-Principal
22,790
23,320
23,850
24,380
24,910
21,075
25,440
25,970
21,605
Level I-Principal
22,185
22,665
23,195
23,725
24,255
20,420
24,785
25,315
20,950
Group C-MA+30
21,480
22,010
22,540
23,070
23,600
22,890
24,130
23,420
24,660
Level IV-Principal
23,950
24,480
25,010
25,540
26,070
22,890
26,600
23,420
27,130
Level III-Principal
23,950
24,480
25,010
25,540
26,070
22,230
26,600
27,130
22,760
Level II-Principal
23,290
23,820
24,350
24,880
25,410
25,940
21,575
26,470
22,105
Level I-Principal
22,635
23,165
23,695
24,225
24,755
25,285
20,720
21,250
25,815
Group D-Doctors
21,780
22,310
22,840
23,370
23,900
23,375
24,430
23,905
24,960
Level IV-Principal
24,435
24,965
25,495
26,025
26,555
27,085
23,375
27,615
23,905
Level III-Principal
24,435
24,965
25,495
26,025
26,555
22,715
27,085
27,615
23,245
Level II-Principal
23,775
24,305
24,835
25,365
25,895
26,425
22,060
26,955
22,590
Level I-Principal
23,120
23,650
24,180
24,710
25,240
25,770
Class 7:
21,405
26,300
21,935
22,465
22,995
23,525
24,055
24,585
25,115
25,645
Group B-MA
20,600
21,090
Group C-MA+30
21,580
22,070
22,560
23,050
23,540
24,030
24,520
21,100
21,590
Group D-Doctors
22,080
22,570
23,060
23,550
24,040
24,530
25,020
21,585
22,073
22,563
23,053
23,543
24,033
24,523
25,013
25,503
Class 8:
Group B-MA
19,130
19,605
20,080
20,555
21,030
21,505
21,980
22,455
22,930
Group C-MA+30
19,630
20,105
20,580
21,055
21,530
22,005
22,480
22,955
23,430
Group D-Doctors
20,115
20,590
21,065
21,540
22,015
22,490
22,965
23,440
23,915
Class 9:
Group B-MA
18,500
18,985
19,470
19,955
20,440
20,925
21,410
21,895
22,380
Group C-MA+30
19,000
19,465
19,930
20,395
20,860
21,325
21,790
22,255
22,720
Group D-Doctors
19,485
19,950
20,415
20,880
21,345
21,810
22,275
22,740
23,205
Class 10:
Group B-MA
17,905
18,355
18,805
19,255
19,705
20,155
20,605
21,055
21,505
Group C-MA+30
18,405
18,855
19,305
19,755
20,205
20,655
21,105
21,555
22,005
Group D-Doctors
18,890
19,340
19,790
20,240
20,690
21,140
21,590
22,040
22,490
Class 11:
Group B-MA
17,320
17,755
18,190
18,625
19,060
19,495
19,930
20,365
20,800
Group C-MA+30
17,820
18,255
18,690
19,125
19,560
19,995
20,430
20,865
21,300
Group D-Doctors
18,305
18,740
19,175
19,610
20,045
20,480
20,915
21,350
21,785
Class 12:
Group B-MA
16,725
17,140
17,555
17,970
18,385
18,800
19,215
19,630
20,045
Group C-MA+30
17,225
17,6.40
18,055
18,470
18,885
19,300
19,715
20,130
20,545
Group D-Doctors
17,710
18,125
18,540
18,955
19,370
19,785
20,200
20,615
21,030
Class 13:
41
Group B-MA
15,370
15,870
16,370
16,870
17,370
17,870
18,370
18,870
19,370
Group C-MA+30
15,870
16,370
16,870
17,370
17,870
18,370
18,870
19,370
19,870
Group D-Doctors
16,355
16,855
17,355
17,855
18,355
18,855
19,355
19,855
20,355
Service step-
Longevity
step
Salary class and group
1
2
3
4
5
6
7
8
9
10
11
12
13
Y
Class 14
Group A-B.A
$11,750
12,270
12,790
13,310
13,830
14,350
14,870
15,390
15,910
16,430
16,950
17,470
17,990
Group B-M.A
12,745
13,265
13,785
14,305
14,825
15,345
15,865
16,385
16,905
17,425
17,945
18,465
18,985
Group C-M.A.+30
13,245
13,765
14,285
14,805
15,325
15,845
16,365
16,885
17,405
17,925
18,445
18,965
19,485
Group D-Doctors
13,730
14,250
14,770
15,290
15,810
16,330
16,850
17,370
17,890
18,410
18,930
19,450
19,970
Class 15
Group A-B.A
9,940
10,335
10,730
11,125
11,520
11,915
12,415
12,915
13,415
13,915
14,415
14,915
15,415
16,615
Group A-1-B.A.+15
10,435
10,830
11,225
11,620
12,015
12,410
12,910
13,410
13,910
14,410
14,910
15,410
15,910
17,610
Group B-M.A
10,935
11,435
11,935
12,435
12,935
13,435
14,055
14,675
15,295
15,915
16,535
17,155
17,775
19,390
Group C-M.A.+30
11,435
11,935
12,435
12,935
13,435
13,935
14,555
15,175
15,795
16,415
17,035
17,655
18,275
19,90
Group D-Doctors
11,935
12,435
12,935
13,435
13,935
14,435
15,055
15,675
16,295
16,915
17,535
18,155
18,775
20,55
42
TITLE II-CLASSIFICATION AND ASSIGNMENT
OF EMPLOYEES
SEC. 2. (a) The Board of Education on written recommendation
of the Superintendent of Schools is authorized to establish the eligi-
bility requirements and prescribe methods of appointment and promo-
tion for teachers, school officers, and other employees. The Board of
Education is authorized and directed, on written recommendation of
the Superintendent of Schools, to classify and assign all teachers,
school officers, and other employees to the salary classes and groups
in section 1 of this Act. Teachers, school officers, and other employees
on probationary or permanent status shall not be required to take any
examinations, either mental or physical, to be continued in the posi-
tions in which they are employed on June 30, 1955, or to which they
may be transferred and assigned under the provisions of section 4
and section 5 of this Act. No teacher, school officer, or other employee
shall be appointed or promoted to any position covered by section 1 of
this Act on probationary or permanent status unless he possesses a
master's degree, except that (1) a person possessing a bachelor's degree
may be appointed on probationary or permanent status as a teacher in
the elementary or secondary schools or as a coordinator of practical
nursing; (2) a person possessing a bachelor's degree may be promoted
to the position of census supervisor or coordinator of practical nurs-
ing; (3) a person not possessing a bachelor's degree may be appointed
on probationary or permanent status as a-
(A) shop teacher in the vocational education program,
(B) teacher of military science and tactics, or
(C) teacher of driver training,
[(D) attendance officer, or
[(E) child labor inspector,]
if he submits acceptable evidence of equivalent training and experience
in accordance with the rules of the Board; and (4) a person not pos-
sessing a bachelor's degree may be appointed on a probationary or
permanent status as a census supervisor, or promoted to that position,
if he submits acceptable evidence of equivalent training and experience
in accordance with the rules of the Board.
*
TITLE V-ACCOMPANYING LEGISLATION
*
Sec. 13. (a) The Board is authorized to conduct as part of its public
school system the following summer school programs, extended school
year programs, adult education programs, and Americanization
schools. The pay for teachers, officers, and other education employees
in the summer school programs, adult education school programs, and
veterans' summer high school centers shall be as follows:
43
Per period
Classification
Step 1
Step 2
Step 3
Summer school (regular):
Teacher, elementary and secondary schools; counselor, elementary and
secondary schools; librarian, elementary and secondary schools;
school social worker; speech correctionist; school psychologist
$6.86
$7.61
$8.42
Psychiatric social worker
8.02
8.92
9.86
Clinical psychologist
8.35
9.29
10.28
Assistant principal, elementary and secondary schools
9.69
10.77
11.92
Supervising director
10.02
11.15
12.33
Principal, elementary and secondary schools
10.69
11.89
13.15
Veterans' summer school centers: Teacher
6.86
7.61
8.42
Adult education schools:
Teacher
7.54
8.38
9.27
Assistant principal
10.66
11.85
13.11
Principal
11.76
13.07
14.46
(Effective October 1, 1974)
Per period
Classification
Step 1
Step 2
Step 3
Summer school (regular):
Teachers, elementary and secondary schools; counselor, elementary and
secondary schools; librarian, elementary and secondary schools; school
social worker; speech correctionist, school psychologist
$8.53
$9.67
$10. 90
Psychiatric social worker
9.81
11.12
12.54
Veterans' summer school centers: Teacher
8.53
9.67
10.90
Adult education schools:
Teacher
9.38
10.64
11.99
Assistant principal
13.13
14.90
16.79
Principal
14.54
16. 49
18.59
(Effective January 1, 1975)
SUMMER SCHOOL TEACHERS AND ADULT EDUCATION SCHOOLS SALARY
SCHEDULE
Per period
Classification
Step 1
Step 2
Step 3
Summer School (regular);
Teachers, elementary and secondary schools: counselor, elementary and
secondary schools: librarian, elementary and secondary schools: school
social worker: speech correctionist: school psychologist
$8.79
$9.97
$11.23
Psychiatric social worker
10.11
11.47
13.11
Veterans' summer school centers; Teachers
8.79
9.97
11.23
Adult education schools;
Teacher
9.67
10.97
12.35
Assistant principal
13.54
15.36
17.29
Principal
14.99
17.00
19.14
ACT OF AUGUST 7, 1946
*
*
*
SEC. 5. (a)
*
*
*
*
*
*
(e) (1) Notwithstanding any other provision of this Act, other than
this subsection, the monthly rate of annuity payable under this section
shall not be less than the smallest primary insurance amount, including
any cost-of-living increase added to that amount, authorized to be
paid from time to time under title II of the Social Security Act.
44
(2) Notwithstanding any other provision of this Act, other than this
subsection, the monthly rate of annuity payable under this section to
a surviving child shall not be less than the smallest primary insurance
amount, including any cost-of-living increase added to that amount,
authorized to be paid from time to time under title II of the Social
Security Act, or three times such primary insurance amount divided
by the number of surviving children entitled to an annuity, whichever
is the lesser.
(3) The provisions of this subsection shall not apply to an annuitant
or to a survivor who is or becomes entitled to receive from the United
States, or the District of Columbia, an annuity or retired pay under
any other civilian or military retirement system, benefits under title II
of the Social Security Act, a pension, veterans' compensation, or any
other periodic payment of a similar nature, when the monthly rate
thereof, is equal to or greater than the smallest primary insurance
amount, including any cost-of-living increase added to that amount,
authorized to be paid from time to time under title II of the Social
Security Act.
(4) An annuity payable from the teachers' retirement and annuity
fund to a former teacher, which is based on a separation occurring
prior to October 20, 1969, is increased by $240.
(5) In lieu of any increase based on an increase under paragraph
(4) of this subsection, an annuity payable from the teachers' retire-
ment and annuity fund to the surviving spouse of a teacher or annui-
tant, which is based on a separation occurring prior to October 20,
1969, shall be increased by $132.
(6) The monthly rate of an annuity resulting from an increase un-
der paragraph (4) or (5) shall be considered as the monthly rate of
annuity payable under subsection (a) for purposes of computing the
minimum annuity under subsection (e).
45
DISTRICT OF COLUMBIA SALES TAX ACT
*
*
*
*
*
*
*
SEC. 114. (a) "Retail sale" and "sale at retail" mean the sale in
any quantity or quantities of any tangible personal property or service
taxable under the terms of this title. Said term shall mean all sales of
tangible personal property to any person for any purpose other than
those in which the purpose of the purchaser is to resell the property SO
transferred in the form in which the same is, or is to be, received by
him, or to use or incorporate the property SO transferred as a material
or part of other tangible personal property to be produced for sale by
manufacturing, assembling, processing, or refining. For the purpose
of the tax imposed by this title, these terins shall include but shall not
be limited to the following:
(1) The sale of any meals, food or drink or other like tangible
personal property for a consideration.
(2) Any production, fabrication, or printing of tangible personal
property on special order for a consideration.
(3) The sale or charges for any room or rooms, lodgings, or accom-
modations furnished to transients by any hotel, inn, tourist camp,
tourist cabin, or any other place in which rooms, lodgings, or accom-
modations are regularly furnished to transients for a consideration.
(4) The sale of natural or artificial gas, oil, electricity, solid fuel,
or steain, when made to any purchaser for purposes other than resale
or for use in manufacturing, assembling, processing, or refining.
(5) The sale of material used in the construction, and of materials
used in the repair or alteration, of real property, which materials,
upon completion of such construction, alterations, or repairs, become
real property, regardless of whether or not such real property is to be
sold or resold.
(6) The sale or charges for possession or use of any article of
tangible personal property granted under a lease or contract, regard-
less of the length of time of such lease or contract or whether such
lease or contract is oral or written; in such event, for the purposes of
this title, such lease or contract shall be considered the sale of such
article and the tax shall be computed and paid by the vendor upon
the rental paid: Provided, however, That the gross proceeds from the
rental of films, records, or any type of sound transcribing to theaters
and radio and television broadcasting stations shall not be considered
a retail sale.
(7) (A) The sale of or charges to subscribers for local telephone
service. The inclusion of such sales and charges in the definition of
the terms "retail sale" and "sale at retail" shall not authorize any tax
to be imposed under this title on SO much of any amount paid for the
installation of any instrument, wire, pole, switchboard, apparatus, or
equipment as is properly attributable to such installation.
(B) The term "local telephone service" means-
(i) the access to a local telephone system, and the privilege of
telephonic quality communication with substantially all persons
having telephone or radio telephone stations constituting a part of
such local telephone system, and
46
(ii) any facility or service provided in connection with a serv-
ice described in clause (i) of this subparagraph.
The term "local telephone service" does not include any service which
is a "toll telephone service" or a "private communications service"
as defined in subparagraphs (C) and (D).
(C) The term "toll telephone service" means—
(i) a telephonic quality communication for which (a) there
is a toll charge which varies in amount with the distance and
elapsed transmission time of each individual communication and
(b) the charge is paid within the United States, and
(ii) a service which entitles the subscriber, upon payment of
a periodic charge (determined as a flat amount or upon the basis
of total elapsed transmission time), to the privilege of an un-
limited number of telephonic communications to or from all or a
substantial portion of the persons having telephone or radio tele-
phone stations in a specified area which is outside the local tele-
phone system area in which the station provided with this service
is located.
(D) The term "private communication service" means—
(i) the communication service furnished to a subscriber which
entitles the subscriber-
(a) to exclusive or priority use of any communication chan-
nel or groups of channels, or
(b) to the use of an intercommunication system for the
subscriber's stations,
regardless of whether such channel, groups of channels, or in-
tercommunication system may be connected through switching
with a service described in subparagraph (B) or (C),
(ii) switching capacity, extension lines and stations, or other
associated services which are provided in connection with, and
are necessary or unique to the use of, channels, or systems de-
scribed in clause (i) of this subparagraph, and
(iii) the channel mileage which connects a telephone station
located outside a local telephone system area with a central office in
such local telephone system, except that such term does not include
any communication service unless a separate charge is made for
such service.
(8) The sale of or charges for admission to public events, except live
performances of ballet, dance, or choral performances, concerts (in-
strumental and vocal), plays (with and without music), operas and
readings and exhibitions of paintings, sculpture, photography, gra-
phic and craft arts, but including movies, [musical performances, ex-
hibitions, circuses, burlesque shows, sporting events, and [other
shows or performances or exhibitions of any other type or nature
[, except] : Provided, [that] That any casual or isolated sale of or
charge for admission made by a semipublic institution not regularly
engaged in [making] asking such sales or charges shall not be con-
sidered a retail sale or sale at retail.
(9) The sale of or charges for the service of repairing, altering,
mending, or fitting tangible personal property, or applying or in-
stalling tangible personal property as a repair or replacement part
of other tangible personal property, whether or not such service is
47
performed by means of coin-operated equipment or by any other means,
and whether or not any tangible personal property is transferred in
conjunction with such service.
(10) The sale of or charges for copying, photocopying, reproducing.
duplicating, addressing, and mailing services and for public steno-
graphic services.
(11) The sale of or charges for the service of laundering, dry clean-
ing, or pressing of any kind of tangible personal property, except
when such service is performed by means of self-service, coin-operated
equipment.
1/8 FORD .y 5
H.R. 15842
Ainety-third Congress of the United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Monday, the twenty-first day of January,
one thousand nine hundred and seventy-four
An Act
To increase compensation for District of Columbia policemen, firemen, and
teachers; to increase annuities payable to retired teachers in the District of
Columbia; to establish an equitable tax on real property in the District of
Columbia; to provide for additional revenue for the District of Columbia; and
for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
TITLE I-POLICE AND FIREMEN'S COMPENSATION
PART 1-SALARY AcT AMENDMENTS
SEC. 101. (a) The District of Columbia Police and Firemen's
Salary Act of 1958 (D.C. Code, secs. 4-823-4-837) is amended as
follows:
(1) The salary schedule in section 101 (a) of that Act (D.C. Code,
sec. 4-823 (a)) is amended to read as follows:
"SALARY SCHEDULE
Service step-
"Salary class and title
1
2
3
4
5
6
7
8
9
Class 1: Fire private,
police private
$11,600
$11,950
$12,530
$13,110
$14,035
$14,965
$15,545
$16,125
$16,705
Class 2: Fire inspector
13,225
14,035
14,850
15,660
16,470
17,285
18,095
Class: 3: Detective assist-
ant pilot, assistant
marine engineer
14,500
15,225
15,950
16,675
17,400
18,125
18,850
Class 4: Fire sergeant,
police sergeant, detec-
tive sergeant
15,755
16,510
17,330
18,120
18,910
19,695
Class 5: Fire lieutenant,
police lieutenant
18,210
19,125
20,035
20,945
21,855
Class 6: Marine engineer,
pilot.
19,895
20,885
21,880
22,870
Class 7: Fire captain,
police captain
21,575
22,655
23,735
24,810
Class 8: Battalion fire
chief, police inspector.
25,010
26,260
27,515
28,770
Class 9: Deputy fire
chief, deputy chief of
police.
29,350
31,335
33,325
35,315
Class 10: Assistant chief
of police, assistant fire
chief. commanding
officer of the Executive
Protective Service,
commanding officer of
the U.S. Park Police
34,800
37,120
39,440
Class 11: Fire chief, chief
of police
40,250
42,690
(2) The second sentence of section 202 of that Act (D.C. Code,
sec. 4-825) is amended to read as follows: "The additional compensa-
tion authorized by this section shall be paid to an officer or member
in the same manner as he is paid basic compensation to which he is
entitled, except that when such an officer or member ceases to be in
such an assignment, the loss of such additional compensation shall
not constitute an adverse action for the purposes of section 7511 of
title 5 of the United States Code.".
(3) Section 202 of that Act (D.C. Code, sec. 4-825) is further
amended by striking out "$2100" and inserting in lieu thereof "$2270".
(4) Section 301 of that Act (D.C. Code, sec. 4-827) is amended by
(A) striking out "All" and inserting in lieu thereof (a) Except as
provided in subsection (b), all", and (B) by adding at the end thereof
the following:
H. R. 15842-2
(b) Any officer or member of the Metropolitan Police force, the
Fire Department of the District of Columbia, the Executive Protec-
tive Service, or the United States Park Police force who separates
from that force, department, or service, and who is subsequently
reappointed to such force, department, or service within three years
after the date of such separation shall receive any scheduled rate of
basic compensation provided in salary class 1 of the salary schedule
in section 101 (a) which does not exceed the scheduled rate of basic
compensation being paid at the time of such reappointment for the
class and service step he had attained at the time of his separation.
For purposes of this subsection, no additional compensation authorized
by this Act shall be used in determining service step placement.".
(5) Section 302 of that Act (D.C. Code, sec. 4-828) is amended to
read as follows: "An officer or member described in paragraph (1) (B)
shall receive such compensation until the position of dog handler is
determined under section (a) not to be included in salary class 4 as a
technician's position or until he no longer performs the duty of dog
handler, whichever first occurs.".
(6) Section 302 of that Act (D.C. Code, sec. 4-828) is further
amended by adding at the end thereof the following:
"(e) Whenever any officer or member receiving additional com-
pensation authorized by subsection (b) or (c) is no longer entitled to
receive such additional compensation, without a change in salary class,
he shall receive, irrespective of any subsequent salary schedule or
service step adjustment authorized by this Act, basic compensation
equal to the sum of his existing scheduled rate of basic compensation
and the amount of such additional compensation until his schedule
rate of basic compensation equals or exceeds such sum.
"(f) The loss of the additional compensation authorized by sub-
section (b) or (c) shall not constitute an adverse action for the pur-
poses of section 7511 of title 5 of the United States Code.".
(7) Section 302 of that Act (D.C. Code, sec. 4-828) is further
amended (1) by striking out "$680" in subsection (a) thereof and
inserting in lieu thereof "$735"; and (2) by striking out "$500" each
time it appears in subsection (c) thereof and inserting in lieu thereof
"$540".
(8) Section 401 (a) (2) of that Act (D.C. Code, sec. 4-832(a) (2))
is amended to read as follows:
(2) For purpose of paragraph (1), continuous service as an officer
or member includes only those periods of his service determined to
have been satisfactory service and any period of his service in the
Armed Forces of the United States other than any period of such
service (A) determined not to have been satisfactory service, (B)
rendered before appointment as an officer or member, or (C) rendered
after resignation as an officer or member.".
(9) The second sentence of section 401 (c) of that Act (D.C. Code,
sec. 4-832 is amended to read as follows: "For purposes of this
subsection, in computing a deputy chief's continuous service on the
police force or fire department, there shall be included only those
periods of his service determined to have been satisfactory service and
any period of his service in the Armed Forces of the United States
other than any period of such service-
"(1) determined not to have been satisfactory service,
(2) rendered before appointment as an officer or member, or
(3) rendered after resignation as an officer or member."
(b) Each officer or member who immediately prior to the effective
date of the amendment made by paragraph (1) of subsection (a) was
assigned to service step 1, service step 2, or service step 3 of salary class
H. R. 15842-3
2 shall be placed in and receive basic compensation in service step 4
of salary class 2.
SEC. 102. The second section of the Act approved October 24, 1951
(D.C. Code, sec. 4-808) is amended by striking out "the 22d day of
February", "the 30th day of May", and "the 11th day of November",
and inserting in lieu thereof "the third Monday in February", "the
last Monday in May", "the second Monday in October", and "the
fourth Monday in October".
SEC. 103. (a) Except as provided in subsections (b) and (c), the
amendments made by this title and subsection (b) of the first sec-
tion shall take effect on and after the first day of the first pay period
beginning on or after July 1. 1974.
(b) The amendment made by paragraph (6) of section 101 shall
take effect on and after the first day of the first pay period beginning
on or after January 1, 1974.
(c) The amendments made by paragraphs (8) and (9) of section
101 shall take effect on and after the first day of the first pay period
beginning on or after May 1, 1972.
SEC. 104. (a) Retroactive compensation or salary shall be paid by
reason of the amendments made by this title only in the case of an
individual in the service of the District of Columbia government or
of the United States (including service in the Armed Forces of the
United States) on the date of enactment of this Act, except that such
retroactive compensation or salary shall be paid (1) to an officer or
member of the Metropolitan Police force, the Fire Department of the
District of Columbia, the United States Park Police force, or the
Executive Protective Service who retired during the period begin-
ning on the first day of the first pay period which begins on or after
July 1, 1974, and ending on the date of enactment of this Act for serv-
ices rendered during such period, and (2) in accordance with the
provisions of subchapter 8 of chapter 55 of title 5, United States Code
(relating to settlement of accounts of deceased employees), for serv-
ices rendered during the period beginning on the first day of the first
pay period which begins on or after July 1, 1974, and ending on the
date of enactment of this Act, by an officer or member who dies during
such period.
(b) For the purposes of this section, service in the Armed Forces
of the United States, in the case of an individual relieved from train-
ing and service in the Armed Forces of the United States or discharged
from hospitalization following such training and service, shall include
the period provided by law for the mandatory restoration of such
individual to a position in or under the Federal Government or the
municipal government of the District of Columbia.
(c) For the purpose of determining the amount of insurance for
which an officer or member is eligible under the provisions of chapter
87 of title 5, United States Code (relating to government employees
group life insurance), all changes in rates of compensation or salary
which result from the enactment of this title shall be held and con-
sidered to be effective as of July 1, 1974.
PART 2-STUDY OF POLICE AND FIREMEN'S SALARIES
AND RECOMMENDATIONS
SEC. 111. (a) The Commissioner of the District of Columbia, and
after January 2, 1975, the Mayor of the District of Columbia, shall
annually conduct a thorough study of the compensation being paid
officers and members of the police and fire departments of other juris-
dictions in the Washington metropolitan area and other cities of
comparable size. The annual study may include other conditions of
employment of police and firemen, such as hours of work, health
H. R. 15842-4
benefits, retirement benefits, sick pay, and vacation time. The annual
study shall also include the current percentage change in the Con-
sumer Price Index for the Washington metropolitan area published
by the Bureau of Labor Statistics, Department of Labor, and rates
of compensation for Federal and District of Columbia employees
having comparable duties and responsibilities.
(b) (1) In order to conduct the annual study specified in subsection
(a), the Commissioner, or the Mayor, as the case may be, shall estab-
lish a city personnel salary and benefits study committee whose sole
function shall be to conduct such annual study. The size of the com-
mittee shall be determined by the Commissioner, or the Mayor, as
the case may be, who shall appoint the management members of the
committee. Each labor organization or other association or group
which has been selected to represent the officers and members of the
Metropolitan Police force and the Fire Department of the District of
Columbia shall select representatives of their respective labor orga-
nizations or other association or group to be members of the labor-
management committee.
(2) The number of management members and the number of mem-
bers representing the labor organizations or other associations or
groups on the labor-management committee shall be equal. The chair-
man of the labor management committee shall be chosen by members
of the committee, and shall not be an officer or employee of the District
of Columbia government or a member or employee of a labor orga-
nization or other association or group represented on the committee.
If the committee has not chosen a chairman within 10 days after the
date of the first meeting of the committee, then the chairman shall be
chosen by the Director of the Federal Mediation and Conciliation
Service.
(c) On or before June 30 of each year, the results of the annual
study shall be made public and shall be available to the parties
involved in negotiations between the District of Columbia and repre-
sentatives of the officers and members of the Metropolitan Police
force and the Fire Department of the District of Columbia under the
District of Columbia labor relations program. The results of such
annual study shall also form the basis for consideration of adjust-
ments in pay levels for officers of the Metropolitan Police force and
the Fire Department of the District of Columbia whose compensation
is adjusted in a manner which is outside the scope of the negotiations
referred to in the first sentence of this subsection.
SEC. 112. (a) If after January 2, 1975, as a result of collective bar-
gaining the parties have reached a negotiated solution with respect
to changes in compensation for officers and members of the Police
and Fire Departments, the Mayor shall recommend to the Council
of the District of Columbia that said changes should be authorized
and that the Congress shall be requested to appropriate sufficient
funds for that purpose. The first recommendation made by the Mayor
under this subsection shall be made by no later than October 1, 1975.
(b) The recommendations submitted by the Mayor under subsec-
tion (a) shall be considered a labor-management issue for the purposes
of subsection (c).
(c) If the parties have reached an impasse in negotiations on or
before the expiration date of their existing collective bargaining
agreements, either party shall promptly notify the Director of the
Federal Mediation and Conciliation Service in writing. He shall assist
in the resolution of that impasse by selecting an impartial person
experienced in public sector disputes to serve as a mediator. If media-
tion does not resolve the impasse within thirty days, or any shorter
period designated by the mediator, the Director shall, only upon the
H. R. 15842-5
request of either party, then appoint an impartial Board of Arbitration
to investigate the labor-management issues involved in the dispute,
conduct whatever hearing it deems necessary, and to issue a written
award to the parties with the object of achieving a prompt, peaceful,
and fair settlement of the dispute. The award shall be issued within
twenty days after the Board has been established. The award shall
contain findings of fact and a statement of reasons. The award shall
be final and binding upon the parties to the dispute.
(d) If the procedures set forth in subsection (c) are implemented,
no change in the status quo in effect prior to contract expiration date
in the case of negotiations for a contract renewal, or in effect prior to
the time of impasse in the case of an initial bargaining negotiation,
shall be made pending the completion of mediation and/ or arbitration.
(e) The factfinder, mediator, and any members of the Board of
Arbitration appointed by the Director of the Federal Mediation and
Conciliation Service shall be entitled to compensation at the maximum
daily rate allowable by law for each day they are actually engaged in
performing services under this section.
PART 3-POLICEMEN AND FIREMEN'S RETIREMENT AND DISABILITY Act
SEC. 121. (a) Subsection (a) of the Policemen and Firemen's Retire-
ment and Disability Act (D.C. Code, sec. 4-521) is amended by adding
after paragraph (16) the following new paragraph:
"(17) The term 'average pay' means the highest annual rate result-
ing from averaging the member's rates of basic salary in effect over
any twelve consecutive months of police or fire service, with each rate
weighted by the time it was in effect, except that if the member retires
under subsection (g) and if on the date of his retirement under the
subsection he has not completed twelve consecutive months of police
or fire service, such term means his basic salary at the time of his
retirement."
(b) (1) Subsections (f), (g), and (h) of that Act (D.C. Code,
secs. 4-526-4-528) are each amended by striking out "his basic salary
at the time of retirement" each place it occurs and inserting in lieu
thereof "his average pay".
(2) Subsection (g) (2) and (h) (1) of that Act are each amended
by striking out "his basic salary at the time of his retirement" and
inserting in lieu thereof "his average pay".
(3) Subsection (h) (3) of that Act is amended by striking out "the
basic salary of such member at the time of retirement" and inserting
in lieu thereof "the average pay of such member".
(4) Subsection (k) (2) of that Act (D.C. Code, sec. 4-531) is
amended by (1) striking out "basic salary" and inserting in lieu
thereof "average pay", and (2) striking out subclass (a)," and insert-
ing in lieu thereof "of salary".
(5) Subsection (k) (3) of that Act (D.C. Code, sec. 4-531) is
amended by striking out "basic salary" each place it occurs and insert-
ing in lieu thereof "average pay".
(c) Subsection (g) of that Act (D.C. Code, sec. 4-527) is amended
by adding at the end thereof the following new paragraph:
(3) A member shall be retired under this subsection only upon the
recommendation of the Board of Police and Fire Surgeons and the
concurrence therein by the Commissioner, except that in any case in
which a member seeks his own retirement under this subsection, he
shall, in the absence of such recommendation, provide the necessary
evidence to form the basis for the approval of such retirement by the
Commissioner.".
H. R. 15842-6
(d) (1) Subsection (a) (3) of that Act (D.C. Code, sec. 4-521
is amended to read as follows:
"(3) The term 'widow' means the surviving wife of a member or
former member if-
"(A) she was married to such member or former member (i)
while he was a member, or (ii) for at least one year immediately
preceding his death, or
"(B) she is the mother of issue by such marriage."
(2) The amendment made by paragraph (1) shall apply with respect
to any surviving wife of a member (as that term is defined in subsec-
tion (a) (1) of the Policemen and Firemen's Retirement and Disability
Act) or former member irrespective of whether such wife became a
widow (as that term is defined in such amendment) prior to, on, or
after the date of the enactment of this Act, except that no annuity
shall be paid by reason of the amendment made by paragraph (1) for
any period prior to the first day of the first pay period beginning on
or after July 1, 1974.
SEC. 122. (a) In order to carry out his responsibilities under the
Policemen and Firemen's Retirement and Disability Act (D.C. Code,
secs. 4-521 et seq.) with respect to retirement and disability determina-
tions, and related functions, the Commissioner of the District of
Columbia shall establish a Police and Firemen's Retirement and Relief
Board (hereinafter in this section referred to as the "Board"). The
Board shall be composed of-
(1) members and alternates appointed from among persons
who are employees of the District of Columbia, one member and
alternate each from the District of Columbia Personnel Office,
Corporation Counsel, Department of Human Resources, Metro-
politan Police Force, and the Fire Department of the District of
Columbia; and
(2) two members, one of whom shall be a physician, appointed
from among persons who are not officers or employees of the
District of Columbia.
The member, and alternate, appointed to the Board from among
employees of the Department of Human Resources shall both be med-
ical officers. All appointments shall be made by the Commissioner.
(b) The members appointed under subsection (a) (2) shall be
appointed for two years, and shall be entitled to receive compensation
for each day they are actually engaged in carrying out duties vested
in the Board in the same manner as persons employed intermittently
under section 3109 of title 5 of the United States Code. Such members
shall be appointed within ninety days after the date of enactment
of this title.
(c) The Commissioner shall establish rules for the Board to assure
that the Board functions fairly and equitably. The Commissioner
shall provide the staff necessary for the Board.
SEC. 123. Subsection (m) (2) of the Policemen and Firemen's Retire-
ment and Disability Act (D.C. Code, sec. 4-533(2) is amended by
inserting at the end thereof "The Commissioner shall not require
employment questionnaires or the medical examination of such mem-
ber after he reaches the age of 50.".
SEC. 124. (a) The amendments made by subsections (a), (b), and
(d) of section 121 shall apply with respect to any annuity which begins
on or after July 1, 1975.
(b) The amendment made by subsection (c) of section 121 shall take
effect on the first day of the first pay period beginning more than thirty
days after the date of enactment of this title.
(c) Section 122 shall take effect on the date of enactment of this title.
H. R. 15842-7
TITLE II-TEACHERS' COMPENSATION
SEC. 201. This title may be cited as the "Teachers' Salary Act Amend-
ments of 1974".
SEC. 202. The District of Columbia Teachers' Salary Act of 1955
(D.C. Code, sec. 31-1501 et seq.) is amended as follows:
(1) Effective on the first day of the first pay period beginning on or
after September 1, 1974, the salary schedule contained in section 1 of
that Act (D.C. Code, sec. 31-1501) is amended to read as follows:
Provided, however, That salary paid to class 1A shall not exceed the
amount payable to level III of the Executive Schedule and that the
salary paid to any other class shall not exceed the amount payable to
level V of the Executive Schedule:
"TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step-
Longevity
"Salary class and group
1
2
3
4
5
6
7
8
9
10
11
12
13
step Y
Class 1A
$45,500
Class 1B
40,000
Class 2A
38,000
Class 2B
36,000
Class 3.
27,390
$28,040
$28,690
$29,340
$29,900
$30,640
$31,290
$31,940
$32,590
Class 4.
24,050
24,620
25,190
25,760
26,330
26,900
27,470
28,040
28,620
Class 5:
Group B, master's degree
22,750
23,290
23,830
24,370
24,910
25,450
25,990
26,530
27,070
Group C, master's degree +30.
23,235
23,775
24,315
24,855
25,395
25,935
26,475
27,015
27,555
Group D, doctor's
23,715
24,255
24,795
25,335
25,875
26,415
26,955
27,495
28,035
Class 6:
Group B, master's degree
21,740
22,255
22,770
23,285
23,800
24,315
24,830
25,345
25,860
Level IV principal
21,740
22,255
22,770
23,285
23,800
24,315
24,830
25,345
25,860
Level III principal
21,100
21,615
22,130
22,645
23,160
23,675
24,190
24,705
25,220
H. R. 15842-8
Level II principal
20,465
20,980
21,495
22,010
22,525
23,040
23,555
24,070
24,585
Level I principal
19,830
20,345
20,860
21,375
21,890
22,405
22,920
23,435
23,950
Group C, master's degree +30.
22,160
22,675
23,190
23,705
24,220
24,735
25,250
25,765
26,280
Level IV principal
22,160
22,675
23,190
23,705
24,220
24,735
25,250
25,765
26,280
Level III principal
21,520
22,035
22,550
23,065
23,580
24,095
24,610
25,125
25,640
Level II principal
20,885
21,400
21,915
22,430
22,945
23,460
23,975
24,490
25,005
Level I principal
20,250
20,765
21,280
21,795
22,310
22,825
23,340
23,855
24,370
Group D, doctor's degree
22,575
23,090
23,605
24,120
24,635
25,150
25,665
26,180
26,695
Level IV principal
22,575
23,090
23,605
24,120
24,635
25,150
25,665
26,180
26,695
Level III principal
21,935
22,450
22,965
23,480
23,995
24,510
25,025
25,540
26,055
Level II principal
21,300
21,815
22,330
22,845
23,360
23,875
24,390
24,905
25,420
Level I principal
20,665
21,180
21,695
22,210
22,725
23,240
23,755
24,270
24,785
Class 7:
Group B, master's degree.
20,000
20,475
20,950
21,425
21,900
22,375
22,850
23,325
23,800
Group C, master's degree
+30
20,485
20,960
21,435
21,910
22,385
22,860
23,335
23,810
24,285
Group D, doctor's
20,965
21,440
21,915
22,390
22,865
23,340
23,815
24,290
24,765
"TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE-Continued
Service step-
Longevity
"Salary class and group
1
2
3
4
5
6
7
8
9
10
11
12
13
step Y
Class 8:
Group B-MA
$18,395
$18,855
$19,315
$19,775
$20,235
$20,695
$21,155
$21,615
$22,075
Group C-MA +30.
18,880
19,340
19,800
20,260
20,720
21,180
21,640
22,100
22,560
Group D-Doctor's
19,360
19,820
20,280
20,740
21,200
21,660
22,120
22,580
23,040
Class 9:
Group B, master's degree
17,960
18,410
18,860
19,310
19,760
20,210
20,660
21,110
21,560
Group C, master's degree +30
18,445
18,895
19,345
19,795
20,245
20,695
21,145
21,595
22,045
Group D, doctor's
18,925
19,375
19,825
20,275
20,725
21,175
21,625
22,075
22,525
Class 10:
Group B, master's degree
17,385
17,820
18,255
18,690
19,125
19,560
19,995
20,430
20,865
Group C, master's degree +30
17,870
18,305
18,740
19,175
19,610
20,045
20,480
20,915
21,350
Group D, doctor's
18,350
18,785
19,220
19,655
20,090
20,525
20,960
21,395
21,830
Class 11:
Group B, master's degree
16,815
17,235
17,655
18,075
18,495
18,915
19,335
19,755
20,175
Group C, master's degree +30
17,300
17,720
18,140
18,560
18,980
19,400
19,820
20,240
20,660
Group D, doctor's
17,780
18,200
18,620
19,040
19,460
19,880
20,300
20,720
21,140
Class 12:
Group B, master's degree
16,240
16,645
17,050
17,455
17,860
18,265
18,670
19,075
19,480
H. R. 15842-9
Group C, master's degree +30
16,720
17,125
17,530
17,935
18,340
18,745
19,150
19,555
19,960
Group D, doctor's.
17,205
17,610
18,015
18,420
18,825
19,230
19,635
20,040
20,445
Class 13:
Group B, master's degree
14,920
15,405
15,890
16,375
16,860
17,345
17,830
18,315
18,800
Group C, master's degree +30
15,405
15,890
16,375
16,860
17,345
17,830
18,315
18,800
19,285
Group D, doctor's
15,885
16,370
16,855
17,340
17,825
18,310
18,795
19,280
19,765
Class 14:
Group A, bachelor's degree
11,415
11,920
12,425
12,930
13,435
13,940
14,445
14,950
15,455
$15,960
$16,465
$16,970
$17,475
Group B, master's degree
12,375
12,880
13,385
13,890
14,395
14,900
15,405
15,910
16,415
16,920
17,425
17,930
18,435
Group C, master's degree +30
12,865
13,370
13,875
14,380
14,885
15,390
15,895
16,400
16,905
17,410
17,915
18,420
18,925
Group D, doctor's
13,345
13,850
14,355
14,860
15,365
15,870
16,375
16,880
17,385
17,890
18,395
18,900
19,405
Class 15:
Group A, bachelor's degree
9,650
10,035
10,420
10,810
11,195
11,580
12,065
12,550
13,035
13,520
14,005
14,490
14,975
$16,130
Group A-1, bachelor's degree +15
10,130
10,515
10,900
11,290
11,675
12,060
12,550
13,035
13,620
14,005
14,490
14,975
15,460
17,095
Group B, master's degree
10,615
11,100
11,585
12,070
12,555
13,040
13,640
14,240
14,845
15,445
16,045
16,645
17,245
18,825
Group C, master's degree +30
11,100
11,585
12,070
12,555
13,040
13,525
14,125
14,780
15,330
15,930
16,530
17,180
17,730
19,320
Group D, master's degree +60 or
doctor's
11,585
12,070
12,555
13,040
13,525
14,010
14,615
15,215
15,815
16,415
17,015
17,615
18,215
19,950
H.R. 15842-10
(2) Effective on the first day of the first pay period beginning on
or after January 1, 1975, that salary schedule is amended to read as
follows, except that salary paid to class 1A shall not exceed the amount
payable to level III of the Executive Schedule and that the salary
paid to any other class shall not exceed the amount payable to level V
of the Executive Schedule:
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE
Service step-
Salary class and group
1
2
3
4
5
6
7
8
9
Class 1A
$46,865
Class 1B
41,200
Class 2A
39,140
Class 2B
37,080
Class 3.
28,210
$28,880
$29,550
$30,220
$30,890
$31,560
$32,230
$32,900
$33,570
Class 4.
24,770
25,355
25,940
26,525
27,110
27,695
28,280
28,865
29,450
Class 5:
Group B-MA
23,435
23,990
24,545
25,100
25,655
26,210
26,765
27,320
27,875
Group C-MA+ 30
23,935
24,490
25,045
25,600
26,155
26,710
27,265
27,820
28,375
Group D-Doctors
24,420
24,975
25,530
26,085
26,640
27,195
27,750
28,305
28,860
Class 6:
Group B-MA
22,390
22,920
23,450
23,980
24,510
25,040
25,570
26,100
26,630
Level IV-Principal
22,390
22,920
23,450
23,980
24,510
25,040
25,570
26,100
26,630
H. R. 15842-11
Level III-Principal
21,730
22,260
22,790
23,320
23,850
24,380
24,910
25,440
25,970
Level II-Principal
21,075
21,605
22,135
22,665
23,195
23,725
24,255
24,785
25,315
Level I-Principal
20,420
20,950
21,480
22,010
22,540
23,070
23,600
24,130
24,660
Group C-MA+ 30.
22,890
23,420
23,950
24,480
25,010
25,540
26,070
26,600
27,130
Level IV-Principal
22,890
23,420
23,950
24,480
25,010
25,540
26,070
26,600
27,130
Level III-Principal
22,280
22,760
23,290
23,820
24,350
24,880
25,410
25,940
26,470
Level II-Principal
21,575
22,105
22,635
23,165
23,695
24,225
24,755
25,285
25,815
Level I-Principal
20,720
21,250
21,780
22,310
22,840
23,370
23,900
24,430
24,960
Group D-Doctors
28,875
23,905
24,435
24,965
25,495
26,025
26,555
27,085
27,615
Level IV-Principal
23,375
23,905
24,435
24,965
25,495
26,025
26,555
27,085
27,615
Level III-Principal
22,715
23,245
23,775
24,305
24,835
25,365
25,895
26,425
26,955
Level II-Principal
22,060
22,590
23,120
23,650
24,180
24,710
25,240
25,770
26,300
Level I-Principal
21,405
21,935
22,465
22,995
23,525
24,055
24,585
25,115
25,645
TEACHERS AND SCHOOL OFFICERS SALARY SCHEDULE-Continued
Service step-
Salary class and group
1
2
3
4
5
6
7
8
9
Class 7:
Group B-MA
$20,600
$21,090
$21,580
$22,070
$22,560
$23,050
$23,540
$24,030
$24,520
Group C-MA+80
21,100
21,590
22,080
22,570
23,060
23,550
24,040
24,530
25,020
Group D-Doctors
21,585
22,075
22,565
23,055
23,545
24,035
24,525
25,015
25,505
Class 8:
Group B-MA
19,180
19,605
20,080
20,555
21,030
21,505
21,980
22,455
22,930
Group C-MA+30
19,680
20,105
20,580
21,055
21,530
22,005
22,480
22,955
23,430
Group D-Doctors
20,115
20,590
21,065
21,540
22,015
22,490
22,965
23,440
23,915
Class 9:
Group B-MA
18,500
18,985
19,470
19,955
20,440
20,925
21,410
21,895
22,380
Group C-MA+30
19,000
19,465
19,930
20,395
20,860
21,325
21,790
22,255
22,720
Group D-Doctors
19,485
19,950
20,415
20,880
21,345
21,810
22,275
22,740
23,205
Class 10:
Group B-MA
17,905
18,355
18,805
19,255
19,705
20,155
20,605
21,055
21,505
H. R. 15842-12
Group C-MA+80
18,405
18,855
19,305
19,755
20,205
20,655
21,105
21,555
22,005
Group D-Doctors
18,890
19,340
19,790
20,240
20,690
21,140
21,590
22,040
22,490
Class 11:
Group B-MA
17,320
17,755
18,190
18,625
19,060
19,495
19,930
20,365
20,800
Group C-MA+30
17,820
18,255
18,690
19,125
19,560
19,995
20,430
20,865
21,300
Group D-Doctors
18,805
18,740
19,175
19,610
20,045
20,480
20,915
21,350
21,785
Class 12:
Group B-MA
16,725
17,140
17,555
17,970
18,385
18,800
19,215
19,630
20,045
Group C-MA+30
17,225
17,640
18,055
18,470
18,885
19,300
19,715
20,130
20,545
Group D-Doctors
17,710
18,125
18,540
18,955
19,370
19,785
20,200
20,615
21,030
Class 13:
Group B-MA
15,370
15,870
16,370
16,870
17,370
17,870
18,370
18,870
19,370
Group C-MA+30
15,870
16,370
16,870
17,370
17,870
18,370
18,870
19,370
19,870
Group D-Doctors
16,355
16,855
17,355
17,855
18,355
18,855
19,355
19,855
20,355
Service step-
Salary class and group
1
2
8
4
5
6
7
8
9
10
11
12
13 Longevity
step Y
Class 14:
Group A-BA
$11,750
$12,270
$12,790
$13,310
$13,830
$14,350
$14,870
$15,390
$15,910
$16,430
$16,950
$17,470
$17,990
Group B-MA
12,745
13,265
13,785
14,305
14,825
15,345
15,865
16,385
16,905
17,425
17,945
18,465
18,985
Group C-MA+30
13,245
13,765
14,285
14,805
15,325
15,845
16,365
16,885
17,405
17,925
18,445
18,965
19,485
Group D-Doctors
13,730
14,250
14,770
15,290
15,810
16,830
16,850
17,370
17,890
18,410
18,930
19,450
19,970
Class 15:
H. R. 15842-13
Group A-BA
9,940
10,335
10,730
11,125
11,520
11,915
12,415
12,915
13,415
13,915
14,415
14,915
15,415
$16,615
Group A-1-BA+ 15
10,435
10,830
11,225
11,620
12,015
10,410
12,910
13,410
13,910
14,410
14,910
15,410
15,910
17,610
Group B-MA
10,935
11,435
11,935
12,435
12,935
13,435
14,055
14,675
15,295
15,915
16,535
17,155
17,775
19,390
Group C-MA+ 30
11,435
11,935
12,485
12,935
13,435
13,935
14,555
15,175
15,795
16,415
17,035
17,655
18,275
19,900
Group D, master's degree + 60 or
Doctor's
11,935
12,435
12,935
13,435
13,935
14,435
15,055
15,675
16,295
16,915
17,535
18,155
18,775
20,559
H. R. 15842-14
(3) Effective on the first day of the first pay period beginning on or
after September 1, 1974, the schedule of pay rates in section 13(a) of
that Act (D.C. Code, sec. 31-1542(a)) is amended to read as follows:
Per period
"Classification
Step 1
Step 2
Step 3
Summer school (regular):
Teachers, elementary and secondary schools; counselor,
elementary and secondary schools; librarian, elementary
and secondary schools; school social worker; speech cor-
rectionist, school psychologist
$8.53
$9.67
$10.90
Psychiatric social worker
9.81
11.12
12.54
Veterans' summer school centers: Teacher
8.53
9.67
10.90
Adult education schools:
Teacher
9.38
10.64
11.99
Assistant principal
13.13
14.90
16.79
Principal
14.54
16.49
18.59"
(4) Effective on the first day of the first pay period beginning on or
after January 1, 1975, that schedule of pay rates is amended to read as
follows:
SUMMER SCHOOL TEACHERS AND ADULT EDUCATION SCHOOLS SALARY
SCHEDULE
Per period
Classification
Step 1
Step 2
Step 3
Summer school (regular):
Teachers, elementary and secondary schools; counselor,
elementary and secondary schools; librarian, elementary
and secondary schools; school social worker; speech cor-
rectionist; school psychologist
$8.79
$9.97
$11.23
Psychiatric social worker
10.11
11.47
13.11
Veterans' summer school centers: Teachers
8.79
9.97
11.23
Adult education schools:
Teacher
9.61
10.97
12.35
Assistant principal
13.54
15.36
17.29
Principal
14.99
17.00
19.14
SEc. 203. Beginning with the calendar year 1975, the District of
Columbia Board of Education shall, by March 1 of each year, submit
to the Mayor of the District of Columbia the-
(a) percentage rate of the cost-of-living change since the effec-
tive date of the last increase of the compensation schedule for
educational personnel in the District of Columbia; and
(b) results of a study comparing compensation of teachers in
the District of Columbia with (1) teachers in cities of comparable
size, and (2) teachers within other jurisdictions of the Washing-
ton metropolitan area.
The Mayor shall submit the information submitted to him by the
Board under this section to the Council of the District of Columbia
along with his recommendations with respect to compensation (and
other related matters) of educational personnel of the Board.
SEC. 204. (a) Each person receiving basic compensation under class
15 of the salary schedule in section 1(a) of the District of Columbia
Teachers' Salary Act of 1955 (D.C. Code, sec. 31-1501) shall be
issued a five-year teaching certificate. Renewals shall be dependent
upon application and six or more hours of appropriate credit earned
during the preceding five-year period. The District of Columbia
Board of Education shall establish appropriate rules, regulations, and
requirements to carry out the purposes of this section.
(b) For the purposes of this section, class 15, group B, shall include
persons possessing a master's degree or thirty appropriate semester
hours beyond the bachelor's degree.
H. R. 15842-15
(c) For purposes of implementing this section the Board shall
determine the appropriateness of the course work obtained in lieu
of the degree.
SEC. 205. (a) Section 2(a) of the District of Columbia Teachers'
Salary Act of 1955 (D.C. Code, sec. 31-1511(a)) is amended by
striking out (D) attendance officer, or (E) child labor inspector," and
inserting "or" after "tactics," in paragraph (B).
(b) The employees in the category repealed by the amendment made
by subsection (a) shall meet the general requirements of such section
2(a).
(c) The amendment made by subsection (a) shall be effective on and
after the date of enactment of this Act.
TITLE ILI-TEACHER'S RETIREMENT ANNUITIES
SEC. 301. Section 5 of the Act entitled "An Act for the retirement of
public school teachers in the District of Columbia", approved August
7, 1946 (D.C. Code, sec. 31-725) is amended by adding at the end
thereof the following:
(e) (1) Notwithstanding any other provision of this Act, other than
this subsection, the monthly rate of annuity payable under this
section shall not be less than the smallest primary insurance amount,
including any cost-of-living increase added to that amount, author-
ized to be paid from time to time under title II of the Social Security
Act.
"(2) Notwithstanding any other provision of this Act, other than
this subsection, the monthly rate of annuity payable under this section
to a surviving child shall not be less than the smallest primary
insurance amount, including any cost-of-living increase added to that
amount, authorized to be paid from time to time under title II of the
Social Security Act, or three times such primary insurance amount
divided by the number of surviving children entitled to an annuity,
whichever is the lesser.
"(3) The provisions of this subsection shall not apply to an
annuitant or to a survivor who is or becomes entitled to receive from
the United States, or the District of Columbia, an annuity or retired
pay under any other civilian or military retirement system, benefits
under title II of the Social Security Act, a pension, veterans' compen-
sation, or any other periodic payment of a similar nature, when the
monthly rate thereof is equal to or greater than the smallest primary
insurance amount, including any cost-of-living increase added to that
amount, authorized to be paid from time to time under title II of the
Social Security Act.
"(4) An annuity payable from the teachers' retirement and annuity
fund to a former teacher, which is based on a separation occur-
ring prior to October 20, 1969, is increased by $240.
(5) In lieu of any increase based on an increase under paragraph
(4) of this subsection, an annuity payable from the teachers' retire-
ment and annuity fund to the surviving spouse of a teacher or
annuitant, which is based on a separation occurring prior to Octo-
ber 20, 1969, shall be increased by $132.
"(6) The monthly rate of an annuity resulting from an increase
under paragraph (4) or (5) shall be considered as the monthly rate
of annuity payable under subsection (a) for purposes of computing
the minimum annuity under subsection (e).
SEC. 302. This title shall become effective on the date of enactment.
Annuity increases under this title shall apply to annuities which
commence before, on, or after the date of enactment of this title, but
H. R. 15842-16
no increase in annuity shall be paid for any period prior to the first
day of the first month which begins on or after the ninetieth day after
the date of enactment of this title, or the date on which the annuity
commences, whichever is later.
TITLE IV-REAL PROPERTY TAX
PART 1-SHORT TITLE, STATEMENT OF PURPOSE, AND DEFINITIONS
SEC. 401. This title may be cited as the "District of Columbia Real
Property Tax Revision Act of 1974".
SEC. 402. It is the intent of Congress to revise the real property
tax in the District of Columbia to achieve the following objectives:
(1) Equitable sharing of the financial burden of the govern-
ment of the District of Columbia.
(2) Full public information regarding assessments and appeal
procedures.
(3) Promotion of economic activity, diversity of land use, and
preservation of the character of the District of Columbia.
(4) Assurance that shifts in the tax burden on individual
taxpayers will not be excessive.
(5) Comparability of tax effort between the District of
Columbia and surrounding jurisdictions in the metropolitan area
and cities of comparable size.
SEC. 403. For the purposes of this title-
(1) The term "real property" means real estate identified by plat
on the records of the District of Columbia Surveyor according to lot
and square together with improvements thereon.
(2) The term "Commissioner". means the Commissioner of the Dis-
trict of Columbia established under Reorganization Plan Numbered 3
of 1967.
(3) The term "Council" means the District of Columbia Council
established under Reorganization Plan Numbered 3 of 1967.
(4) The term "estimated market value" means 100 per centum of
the most probable price at which a particular piece of real property,
if exposed for sale in the open market with a reasonable time for the
seller to find a purchaser, would be expected to transfer under pre-
vailing market conditions between parties who have knowledge of the
uses to which the property may be put, both seeking to maximize their
gains and neither being in a position to take advantage of the exi-
gencies of the other.
(5) The term "regulation", unless specifically identified as a regu-
lation of the Commissioner, means a regulation of the Council enacted
under section 406 of the Reorganization Plan Numbered 3 of 1967,
and after January 2, 1975, such term means an act of the Council of
the District of Columbia enacted under section 412 (and related
sections) of the District of Columbia Self-Government and Govern-
mental Reorganization Act.
(6) The term "tax year" means—
(A) with respect to a real property tax rate proposed by the
Mayor or established by the Council after January 1 but before
June 30 of any calendar year, the next following fiscal year; and
(B) with respect to a real property tax rate proposed by the
Mayor or established by the Council after June 30 in any calendar
year, the fiscal year during which the rate was proposed or
established.
H. R. 15842-17
PART 2-AUTHORITY AND PROCEDURE To ESTABLISH REAL PROPERTY
Tax RATES
SUBPART A-REAL PROPERTY TAX RATE
SEC. 411. Notwithstanding the provisions of the Act of June 2, 1922
(D.C. Code, sec. 47-501), there is hereby levied for each fiscal year a
tax on the real property in the District of Columbia at a rate deter-
mined according to the provisions of this title. Unless otherwise
provided by law, all revenues received from such tax shall be deposited,
from time to time, in the Treasury of the United States, to the credit
of the District of Columbia.
SEC. 412. The Council, after public hearing, shall establish each year,
within thirty days after receipt of the Commissioner's recommendation
under section 413, a rate of taxation which, except as provided in section
431, shall be applied, during the tax year, to the assessed value of all
real property subject to taxation. The Council may by resolution
extend the time for any year for setting such rate of taxation, except
that if the Council does make such an extension, it must establish such
a rate for that tax year. If the Council fails to establish such a rate
within such thirty days, and fails to extend the time for establishing
such a rate, the rate calculated by the Commissioner, pursuant to
section 413, shall be the rate for that tax year.
SEC. 413. (a) (1) Except as provided in paragraph (2), by July 15
of each year, the Commissioner shall calculate and submit to the Coun-
cil a proposed real property tax rate for the tax year, and inform the
Council of his certification of the assessment roll pursuant to section
426(g). The Commissioner may extend the period for submitting such
recommendation.
(2) With respect to the real property tax rate for the fiscal year
ending June 30, 1975, the Commissioner shall submit his recommenda-
tion to the Council within 30 days after the date of enactment of this
title.
(b) At the time the Commissioner submits to the Council the pro-
posed real property tax rate under subsection (a), he shall also submit
the following:
(1) The total aggregate assessed value of taxable real property
for the year preceding the tax year by major class or type of
property.
(2) The estimated total aggregate assessed value of taxable
real property for the tax year for which the property tax rate
recommendation is being made, by major class or type of property,
indicating separately for each class or type the estimated value
attributable to new construction.
(3) The real property tax rate (rounded to the nearest penny)
calculated to yield in the tax year the same amount of revenue
(exclusive of the revenue attributable to new construction) as
was raised by that tax at the rate applicable during the year
preceding the tax year.
(c) The real property tax rate submitted by the Commissioner pur-
suant to subsection (a) shall become the real property tax rate appli-
cable during the tax year for which it is submitted unless the Council
acts to set a different such rate pursuant to section 412.
(d) On or before February 1 of each year the Commissioner shall
estimate as closely as possible the rate to be calculated in subsection (a)
and shall so inform the Council.
(e) The real property tax rate applicable in the District for the
fiscal year ending June 30, 1975, calculated according to the provisions
of sections 411, 412, 413, and 461, shall be applied to the assessment roll
H. R. 15842-18
for 1975 determined according to provisions of law in effect prior to the
effective date of this Act.
SEC. 414. At the time the Commissioner submits to the Council the
proposed real property tax rate under section 413, he shall also submit
the following:
(1) The total aggregate assessed value of real property exempt
from the real property tax levied in the District for the current
fiscal year by major class or type of exempt status and the tax that
would have been paid during such fiscal year had such property
not been exempt.
(2) The estimated total aggregate assessed value of real prop-
erty exempt from the real property tax levied in the District by
major class or type of exempt status and the tax that would be
paid during the fiscal year under the real property tax rate pro-
posed by the Commissioner pursuant to section 413.
SEC. 415. In establishing a real property tax rate the Council shall
make a comparison of tax rates and burdens applicable to residential
and nonresidential property in the District with those such rates
applicable to such property in jurisdictions in the vicinity of the
District. The comparison shall include other major taxes in addition
to the tax on real property. Without in any way limiting the authority
of the Council, it is the intention of Congress that tax burdens in the
District be reasonably comparable to those in the surrounding jurisdic-
tions of the Washington metropolitan area.
SEC. 416. The Commissioner shall, by June 30 of each year, compile
and publish information regarding the relative amount of tax for all
major taxes in the District compared with those in surrounding juris-
dictions in the Washington metropolitan area and with those in other
cities. The information shall include the rate of the property tax
levied on residential and nonresidential property, and the effect of
major taxes levied on families of different income levels and on
businesses.
SUBPART B-ASSESSMENT AND ADMINISTRATION
SEC. 421. (a) The assessed value of all real property shall be listed
on the assessment roll for real property taxation purposes annually as
provided in this part. The assessed value for all real property shall be
the estimated market value of such property as of January 1 of the
year preceding the tax year, as determined by the Commissioner. In
determining estimated market value for various kinds of real prop-
erty the Commissioner shall take into account any factor which might
have a bearing on the market value of the real property including,
but not limited to, sales information on similar types of real property,
mortgage, or other financial considerations, reproduction cost less
accrued depreciation because of age, condition, and other factors,
income earning potential (if any), zoning, and government-imposed
restrictions. Assessments shall be based upon the sources of informa-
tion available to the Commissioner which may include actual view.
(b) All real property shall be assessed no less frequently than once
every two years, and as soon as practicable such assessment shall be
made annually. The Council may authorize and direct assessments to
be made annually for some or all classes of real property, except that
for fiscal year 1978, and for each fiscal year thereafter, all real
property shall be assessed on an annual basis.
(c) The Council may adopt regulations concerning the assessment
and reassessment of real property and matters relating thereto which
shall be consistent with the provisions of this title and other applicable
provisions of law.
H. R. 15842-19
(d) The Council may adopt regulations regarding information to
be furnished the Commissioner by owners of real property. Such
regulations shall provide, under penalty of law, that all such informa-
tion with respect to income derived from investment on income-
producing real property shall be handled in the same confidential
manner as income tax returns and supporting data required to be
submitted to the government of the District of Columbia under laws
applicable in the District.
(e) The Commissioner shall submit to the Council, within forty-
five days after the date of enactment of this title, proposed regulations
to be adopted by the Council pursuant to subsection (c).
(f) Consistent with the provisions of this Act and regulations of
the Council, the Commissioner shall promulgate necessary regulations
and administrative orders. If the Council shall not have adopted
regulations concerning assessment pursuant to subsection (c) within
ninety days after the date of enactment of this title, the Commissioner
shall promulgate such regulations.
SEC. 422. (a) The Commissioner shall assess all real property, iden-
tifying separately the value of land and improvements thereon, and
administer and collect the real property tax within the District. The
Commissioner shall also notify owners of real property of assessments
and of appeal procedures. In addition, he shall maintain adequate
records relating to the administration of the real property tax in the
District, and provide appropriate public information concerning such
tax.
(b) The Commissioner shall appoint assessors competent to deter-
mine values of real property to carry out the provisions of this title
and other relevant portions of this title. Each person SO appointed
shall take and subscribe an oath to diligently, faithfully, and impar-
tially assess all real property according to applicable law and regula-
tions and otherwise perform the duties of office.
(c) The Commissioner shall assure that information regarding the
characteristics of real property, sales and exchanges of all such prop-
erty, building permits, land use plans, and any other information
pertinent to the assessment process shall be made available to the
assessors on a timely basis.
SEC. 423. (a) All real property, except as hereinafter provided,
shall be assessed in the name of the owner, or trustee or trustees of
the owner thereof. All undivided real property of a deceased person
may be assessed in the name of such deceased person until such undi-
vided real property is divided according to law, or has otherwise passed
into the possession of some other person; and all real property, the
ownership of which is unknown, shall be assessed as owner unknown.
(b) All real property, whether taxable or not, shall be assessed
according to the address and the number of the squares and lots
thereof, or part of lots, and upon the number of the square or super-
ficial feet in each square or lot or part of a lot.
SEC. 424. (a) The Commissioner shall, on or before March 1 of each
year, compile in tabular form and place in a book, known as the pre-
liminary assessment roll, the name of the owner, address, lot and
square, amount, description, and value, as of January 1 of that year,
of the land and improvements of all real property whether such prop-
erty is taxable or exempt.
(b) The preliminary assessment roll, together with all maps, field
books, assessment-sales ratio studies, surveys, and plats, shall be open
to public inspection during normal business hours. In addition, any
notes and memorandums relating to the assessment of this real property,
or a statement clearly indicating the basis upon which his real property
has been assessed, shall be open to inspection by the taxpayer or his
H. R. 15842-20
designated representative during normal business hours. Provision
shall be made to furnish copies of all material to any person, upon
request, at the lowest charge which covers cost of making such copies.
(c) The Commissioner shall undertake, publish, and otherwise pub-
licize the results of assessment-sales ratio studies for different types
of real property for the entire District and for different types of real
property within each of the districts utilized in making assessments.
If, for a given year, adequate sales data are lacking for particular
studies, the Commissioner shall SO indicate.
(d) The Commissioner shall, either himself or in a newspaper of
general circulation, publish a listing of the assessed value of each
property by address, lot, and square, and he shall also make such listing
available at the main public library in the District and at such other
points as he may determine. Such publication can be by neighborhood
areas SO long as maps showing the assessment areas are generally
available.
SEC. 425. Beginning as soon as possible after January 1, but no
later than March 1 of each year, each taxpayer shall be notified of the
assessment of his real property for the next fiscal year. The notice, or
statement accompanying the notice, shall include-
(1) the address, lot, square, and type of land use by major
category of the property;
(2) the assessed value of the land and improvements (shown
separately and in total) of the property for the next fiscal year
and such amounts for the previous fiscal year;
(3) the amount and percentage of change in assessed value over
the previous fiscal year;
(4) an indication of the reason for such change in assessment,
such as, but not limited to, improvements to the property, zoning
change, changing market values;
(5) statement of appeal procedures pursuant to section 426(i) ;
(6) the citation to the regulations or orders under which the
property was assessed:
(7) the location of the assessment roll, studies, and notes
referred to in sections 424 and 426(g) and the hours during which
the information is available;
(8) the availability of a listing of the assessed value of property
referred to in section 424 (c) ; and
(9) an explanation of all special benefits, incentives, limitations,
or credits which relate to real property taxes as a result of this or
any other Act.
SEC. 426. (a) There is established a Board of Equalization and
Review for the District (hereinafter in this title referred to as the
"Board") which shall be composed of fifteen members, a majority of
whom shall be residents of the District, appointed by the Commis-
sioner, with the advice and consent of the Council. The Council may
authorize a larger size if the caseload SO requires. Members of the
Board shall be persons having knowledge of the valuation of property,
real estate transactions, building costs, accounting, finance, or sta-
tistics. The Commissioner shall name one member as Chairman. None
of the members may be officers of the District of Columbia govern-
ment. Each member shall serve for a term of five years, except of the
members first appointed under this section, the Commissioner shall
designate equal numbers for terms of one, two, three, four, and five
years. The terms of the members first appointed under this section
shall begin on January 1, 1975. Any person appointed to fill a vacancy
shall be appointed to serve for the remainder of the term during which
the vacancy arose. Each member shall receive compensation at a rate
to be determined by the Council unless otherwise prohibited by law,
H. R. 15842-21
but not to exceed one two-thousandth of the annual salary of the
highest step of grade 15 of the General Schedule in section 5332 of title
5 of the United States Code for each hour such member is engaged in
the actual performance of duties vested in the Board.
(b) The Commissioner shall provide such other support as is needed
for the efficient operation of the Board.
(c) The Board shall convene as business necessitates from the first
Monday in January until the Commissioner shall be presented with
the assessment roll for the fiscal year as provided in subsection (g).
The Board shall also convene as business necessitates for a period of
thirty days following any special assessment which shall be gener-
ally applicable to a class of real property, and as business in the Board
otherwise makes necessary.
(d) A majority of the Board shall constitute a quorum for trans-
acting business, except the Board may provide for the establishment
of three member panels for hearing and deciding individual appeals.
The Board shall adopt and publish necessary rules, and all applicable
provisions of the District of Columbia Administrative Procedures
Act (D.C. Code, secs. 1-1501-1-1510) shall apply to the rules and
procedure of the Board.
(e) On or before April 15 of each year any taxpayer may appeal
the amount of his assessment for the forthcoming fiscal year.
(f) Pursuant to applicable provisions of law, regulations adopted
by the Council, or orders of the Commissioner, the Board shall attempt
to assure that all real property is assessed at the estimated market
value. Based on the record of complaints or of other information
available to or solicited by the Board, the Board shall raise or lower
the estimated market value of any real property which it finds to be
more than 5 per centum above or below the estimated market value
contained in the preliminary assessment roll prepared by the Commis-
sioner according to section 423 and shall revise the assessment roll
accordingly.
(g) On or before June 1 the Board shall present the revised assess-
ment roll for the forthcoming fiscal year to the Commissioner. The
Commissioner shall make such further revisions to the assessment roll
as are required under other applicable provisions of law, and shall
approve such assessment roll not later than June 30. Except as other-
wise provided by law, the approved assessment roll shall constitute
the basis of assessment for the forthcoming fiscal year and until
another assessment roll is made according to law.
(h) Neither the Board nor any court shall order the increase of the
assessed value of any parcel of real property above its estimated market
value, nor the decrease of the assessed value of any parcel of real prop-
erty below its estimated market value solely on the basis of average
ratio studies comparing sales and assessments, unless such studies are
the primary basis for the assessment, or reassessment of the concerned
property.
(i) Any person aggrieved by any assessment, equalization, or valua-
tion made, may, by October 15 of the calendar year in which such
assessment, equalization, or valuation is made, appeal from such assess-
ment, equalization, or valuation in the same manner and to the same
extent as provided in sections 3 and 14 of title IX of the Act of August
17, 1937 (D.C. Code, secs. 47-2404, 47-24143), if such person shall have
first made his complaint to the Board respecting such assessment as
herein provided, except that in any case where no notice in writing of
such increase of valuation was given the taxpayer prior to March 15
of the particular year, no such complaint shall be required for appeal.
SEC. 427. Each assessor of the District, and each assistant assessor,
in the discharge of any of his duties, or the Board, may administer
H. R. 15842-22
all necessary oaths or affirmations. The Commissioner or, in his absence,
his designated agent, and the Chairman of the Board, shall have
power to summon the attendance of any person to be examined under
oath touching such matters and things as the Commissioner or the
Board may deem advisable in the discharge of their duties; and any
member of the Metropolitan Police force of the District of Columbia
may serve subpenas in his behalf. Such fees shall be allowed witnesses
SO examined, to be paid out of funds available to the Commissioner,
as are allowed in civil actions before the United States District Court
for the District of Columbia. Any person summoned and examined as
aforesaid who shall knowingly make false oath or affirmation shall be
guilty of perjury, and upon conviction thereof be punished according
to the laws in force for the punishment of perjury.
SEC. 428. Within one year after the date of enactment of this title the
Superior Court of the District of Columbia shall establish a method
which it deems appropriate by which class action cases regarding any
matter relating to real and personal property taxes may be brought
before the Superior Court.
SEC. 429. Any person who shall refuse or knowingly neglect to per-
form any duty enjoined on him by law, or who shall consent to or
connive at any evasion of the provision of the first section of the Act of
March 3, 1881 (D.C. Code, sec. 47-209), or section 13 of the Act of
August 14, 1894 (D.C. Code, sec. 47-606), or any other provision of
this title shall, for each offense, be removed from office and fined not
more than $10,000, or imprisoned for no longer than one year, or both,
in the discretion of the court.
SUBPART C-MODIFIED HOMEOWNER EXEMPTION TO PREVENT SHIFT OF
THE TAX BURDEN TO LOW AND MODERATE INCOME FAMILIES WHO
RENT OR OWN SINGLE FAMILY HOMES
SEC. 430. (a) In order that the shift to equalized assessment at the
same percentage of estimated market value for all properties not result
in increases in proportionate tax burden for households of low or
moderate income who own or rent property identified on the assess-
ment roll as FOW dwellings, detached dwellings, or semi-detached
dwellings, the Council by regulation is authorized to provide that the
amount of up to $3,000 of market value may be deducted from the
estimated market value of some or all of such property.
(b) Subsection (a) shall take effect on and after July 1, 1974.
SUBPART D-TAX INCENTIVES FOR REHABILITATION OF PROPERTY AND NEW
CONSTRUCTION IN AREAS OF THE CITY AND FOR THE PRESERVATION OF
HISTORIC PROPERTY
SEC. 431. (a) The Council shall, within one year after the date of
enactment of this title, after public hearing, adopt regulations provid-
ing tax incentives for the rehabilitation of existing structures and for
new construction, including rehabilitation or construction of commer-
cial property, located in areas of the District as designated by the
Council. The Council shall also adopt regulations providing tax incen-
tives for the rehabilitation and maintenance of historic property. Such
tax incentives may include, but are not limited to-
(1) establishing different tax rates for land and for improve-
ments thereon; and
(2) providing that any increase in assessed value of improve-
ments resulting from rehabilitation or new construction be
ignored for tax purposes for up to five years from the year of such
reassessment.
H. R. 15842-23
(b) To be eligible for incentive under this section, historic property
must be property designated as an historic landmark and conform to
the provisions of subpart E.
SUBPART E-TAX RELIEF FOR CERTAIN HISTORIC PROPERTIES
SEC. 432. For certain officially designated historic property in the
District, the Commissioner shall, in addition to assessing at full
market value, assess land and improvement on the basis of current use
and structures of the property, which latter assessment, if it is less
than full market value, shall be the basis of tax liability to the District.
SEC. 433. To be eligible for historic property tax relief, real property
must be historic property designated by the Joint Committee on Land-
marks of the National Capital Planning Commission and the Com-
mission on Fine Arts, and, in addition, must be approved by the
Commissioner under section 434.
SEC. 434. The Council may provide that the owners of properties
which have been designated historic landmarks by the Joint Com-
mittee on Landmarks of the National Capital Planning Commission
and the Commission of Fine Arts may enter into agreements with the
government of the District of Columbia for periods of at least twenty
years which will assure the continued maintenance of historic prop-
erties in return for property tax relief. Such a provision shall, as a
condition for tax relief, require reasonable assurance that such prop-
erty will be used and properly maintained and such other conditions
as the Council finds to be necessary to encourage the preservation of
historic property. The Council shall also provide for the recovery of
back taxes, with interest, which would have been due and payable in
the absence of the exemption, if the conditions for such exemption are
not fulfilled.
SUBPART F-TAX DEFERRAL
SEC. 435. (a) An eligible taxpayer may defer each year any real
property tax owed in excess of 110 per centum of his immediately
preceding year's real property tax liability. To be eligible for such
deferral the taxpayer must-
(1) have owned for at least five years the residential real
property for which deferral is claimed;
(2) certify that the combined household adjusted gross income
(for purposes of District income taxes) does not exceed $20,000
in one year;
(3) file a written request for deferral on a form prescribed
by the Commissioner;
(4) certify that such residential real property is the principal
place of residence of the taxpayer;
(5) certify that the zoning classification of such residential
property has not changed in the immediately past fiscal year;
(6) certify that increases in the assessed valuation of such resi-
dential real property attributable to improvements which increase
the intrinsic value of such residential real property are not
included in the calculation of the increase in real property tax
payable; and
(7) certify that the assessment of such residential real property
for the immediately previous fiscal year was not the result of an
obvious arithmetical error.
(b) Taxes deferred under this section shall bear interest compounded
annually. The rate of interest which shall be applied in each year shall
be the average Treasury bill rate for the preceding twelve months as
certified by the Secretary of the Treasury to the Commissioner.
H. R. 15842-24
(c) No further deferrals of real property tax shall be granted a
taxpayer when his deferred tax plus interest equals more than 10 per
centum of the current assessed value of his property.
(d) Taxes deferred under this section, together with all accumulated
interest, shall constitute a preferential lien upon the real property
which shall be immediately payable by the seller, transferor, or con-
veyor whenever the real property is sold, refinanced, transferred, or
conveyed in any manner, or whenever additional co-owners (other
than spouse) are added to the real property.
SEC. 436. (a) Any owner of residential real property whose com-
bined household adjusted gross income is in excess of $20,000, and
who meets the qualifications specified in clauses (1), (3), (4), (5),
and (6) of subsection (a) of section 435, may defer the amount of
real property tax attributable to an increase by more than 25 per
centum in any one year over the assessment of the immediately
previous fiscal year. For the purposes of this section and section 435,
for the fiscal year 1975 the assessed value of all properties assessed
at 55 per centum of estimated market value shall be the assessed
value of the property divided by 0.55.
(b) Taxes deferred under this section shall bear interest com-
pounded annually. Notwithstanding any other provision of law, the
rate of interest which shall be applied in each year is the average
Treasury bill rate for the preceding twelve months as certified by
the Secretary of the Treasury to the Commissioner.
(c) No further deferrals of real property tax shall be granted a
taxpayer when his deferred tax plus interest equals more than 10
per centum of the current assessed value of his property.
(d) Taxes deferred under this section, together with all accumulated
interest, shall constitute a preferential lien upon the property which
shall be immediately payable by the seller, transferor, or conveyor
whenever the property is sold, refinanced, transferred, or conveyed in
any manner, or whenever additional co-owners (other than spouse)
are added to the property.
(e) The deferral provided in this section shall terminate June 30,
1979 unless specifically extended by the Council.
SUBPART G-DISPOSAL OF TAX DELINQUENT PROPERTY TO ENCOURAGE
HOMEOWNERSHIP
SEC. 437. Notwithstanding any other provision of law, whenever
any real property in the District of Columbia has been, or shall here-
after be, offered for sale for nonpayment of taxes or assessments of
any kind whatsoever, and shall have been bid off in the name of the
District of Columbia, and two years or more have elapsed since such
property was bid off as aforesaid, and the same has not been redeemed
as provided by law, the Commissioner of the District may enforce
the lien of the District for taxes or other assessments on such real
property by ordering that a deed in fee simple to such property be
issued by the Commissioner of the District of Columbia to the Dis-
trict of Columbia, and up to the time of the issuance of the deed such
property may be redeemed by the owner or other person having an
interest therein by the payment of all taxes or assessments due the
District of Columbia upon said property, and all legal penalties,
interest and costs thereon, together with such other expenses and costs,
including costs of publication, as may have been incurred by the
District.
SEC. 438. The Council is hereby authorized to establish a program
whereby title to properties acquired by tax sale pursuant to section
H. R. 15842-25
437 may, for whatever sum it deems appropriate, be transferred to
persons meeting criteria which shall be established by the Council,
who guarantee to pay taxes on and to live in the property for at least
five years, and who give assurance of bringing such property into rea-
sonable compliance with the building code in the District.
PART 3-REAL AND PERSONAL PROPERTY TAX EXEMPTIONS
SEC. 441. The first section of the Act of December 24, 1942 (D.C.
Code, sec. 47-801 (a)) is amended, on and after July 1, 1974, by adding
at the end thereof the following:
"(s) Buildings owned by and actually occupied and used for legiti-
mate theater, music, or dance purposes by a corporation which is not
organized or operated for commercial purposes or for private gain,
which buildings are open to the public, generally, and for admission
to which charges may be made to cover the cost of expenses."
SEC. 442. The Commissioner shall publish, by class and by individual
property, a listing of all real property exempt from the real property
tax in the District. Such listing shall include the address, lot, and
square, the name of the owner, the assessed value of the land and
improvements of such property, and the amount of the tax exemption
in the previous fiscal year.
PART 4-PROPERTY TAX CREDIT FOR DISTRICT OF COLUMBIA RESIDENTS
SEC. 451. Effective January 1, 1975, title VI of the District of Colum-
bia Income and Franchise Act of 1947 is amended by adding at the
end thereof the following new section:
"SEC. 7. CREDIT FOR PROPERTY TAXES ACCRUED AND PAYABLE BY DIS-
TRICT OF COLUMBIA RESIDENTS.- (1) For purposes of providing
relief to certain District of Columbia residents who own or rent their
principal place of abode and who reside in same, a credit shall be
allowed to the eligible claimant equal to the amount by which all or a
portion of real property taxes the taxpayer pays, or rent paid con-
stituting property taxes, on his principal place of residence for the
taxable year, exceeds a percentage (determined under subsection
(a) (2)) of his household gross income for that year.
(2) The percentage required under paragraph (1) of this subsec-
tion to be determined under this subsection for taxpayers shall be the
percentage specified in the following table:
The percentage of property tax paid on the first
"If household gross
$400 of property tax, or rent constituting prop-
income is:
erty tax, which shall constitute credit is:
Under $3,000
80 per centum of tax in excess of 2 per centum
of income.
$3,000 to $4,999
70 per centum of tax in excess of 3 per centum
of income.
$5,000 to $6,999
60 per centum of tax in excess of 4 per centum
of income.
(b) DEFINITIONS.-For purposes of this section
" (1) (A) The term 'household gross income' means gains, profits,
and income derived from salaries, wages, or compensation for per-
sonal services of whatever kind and in whatever form paid, including
salaries, wages, and compensation paid by the United States to its
officers and employees, or income derived from any trade or business
or sales or dealings in property, whether real or personal, including
capital assets as defined in this article growing out of the ownership
or sale of or interest in such property; income from rent, royalties,
H. R. 15842-26
interest, dividends, securities, or transactions of any trade or business
carried on for gain or profit, or gains or profits and income derived
from any source whatever, including but not limited to alimony, and
separate maintenance payments (including amounts received under
separate maintenance agreements), strike benefits, cash public assist-
ance and relief (not including relief or credit granted under this sec-
tion), sick pay, workmen's compensation, proceeds of life insurance
policies, the gross amount of any pension or annuity (including rail-
road retirement benefits, veterans' disability pensions, or payment
received under the Federal Social Security Act), State or District of
Columbia unemployment compensation laws, and nontaxable interest
received from the United States, a State or any agency or instrumen-
tality thereof. The word 'income' does not include gifts from nongov-
ernmental sources, food stamps, or food or other relief in kind supplied
by a governmental agency.
(B) In determining household gross income the exclusions from
gross income as provided by subsection (b) of section 2 of title III
of this article shall not apply.
'(2) The term 'household income' shall have the same meaning as
the words 'adjusted gross income' are defined in subsection (c) of
section 2 of title III of this article. For purposes of determining
adjusted gross income within the meaning of this section, gross income
shall mean household income as defined in this section.
(3) The term 'home' means the claimant's dwelling house, whether
owned or rented by the claimant, and SO much of the land surrounding
it as is reasonably necessary for use of the dwelling as a home, and
may include a multiunit building or a multipurpose building and a
part of the land upon which it is located.
"(4) The term 'claimant' means a person who has filed a claim under
this section, was an owner of record of a home in the District, or a
lessee, tenant at will or tenant at sufferance paying rent on a home in
the District, during the entire calendar year preceding the year in
which he files a claim for relief under this section. Only one claimant
per home and per household per year shall be entitled to relief under
this section.
(5) (A) The term 'rent constituting property taxes accrued' means
15 per centum of the rent actually paid by a claimant in cash or its
equivalent in the calendar year 1975 or any subsequent calendar year
solely for the right to occupy his District home in such calendar year,
and which rent constitutes the basis in the succeeding calendar year
for the claim for relief made by the claimant under this section,
exclusive of amounts which are paid as rent or other consideration for
the providing by the landlord of furniture or furnishings of any
kind, and exclusive of amounts included in the rent for utilities. When-
ever the amount of rent includes charges for the providing by the
landlord of furniture or furnishings or charges for utilities, and the
charges therefor are not separately stated, then there shall be deducted
from the rent as the charge for such furniture or furnishings 20 per
centum of the rent, and for utilities 10 per centum of the rent, and
the balance shall be deemed to be the amount paid by the claimant
solely for the right to occupy his District home for the purposes of
the credit allowed under this section.
(c) In the event that any installment of rent for a calendar year
for which a claim is filed is paid prior to the beginning of or subse-
quent to the end of such calendar year, it shall be included as rent
for the year for which the claim was made and for no other year,
H. R. 15842-27
and shall not be included as rent for purposes of this section for the
year in which the installment was paid.
"(d) If the Commissioner determines that the rent paid was not
the result of an agreement entered into at arm's length between the
tenant and his landlord, the Commissioner may adjust the rent to
a reasonable amount for the purposes of this section.
"(e) (1) Beginning with the calendar year 1975 and for each suc-
ceeding calendar year, if a claimant owns and occupies his home in
the District on July 1 of any such year, 'property taxes accrued' means
property taxes (exclusive of special assessments, interest on a delin-
quency in payment of tax, and any penalties and service charges)
assessed and paid to date against such home commencing January 1,
1975, and for succeeding years. If a home is an integral part of a
larger unit such as a multipurpose building or a multidwelling build-
ing, property taxes accrued shall be that percentage of the total prop-
erty taxes accrued as the value of the home bears to the total value
of the property.
"(2) When a claimant rents two or more different homes in the
District in the same calendar year, rent paid by the claimant during
that year shall be determined by dividing the rent paid pursuant to
the last rental agreement in force during that calendar year by the
number of months during that calendar year for which this rent was
paid and multiplying the result by twelve.
"(f) The right to file under this section shall be personal to the
claimant, but such right may be exercised by his legal guardian or
attorney-in-fact. The right to file a claim shall not survive the death
of a claimant. If a claimant dies after having filed a claim, any amount
refunded as a result thereof shall be disbursed to his estate: Provided,
That if no executor or administrator qualifies therein within two years
of the filing of the claim, or no petition for distribution of a small
estate is filed pursuant to the first section of the Act of September 14,
1965 (D.C. Code, secs. 20-2101 and 20-2102), the claim shall not be
allowed.
"(g) Subject to the limitations provided in this section, commencing
with the taxable year beginning after December 31, 1974, and for
succeeding taxable years, the claimant may claim as a credit against
the District income taxes otherwise due on his income, property taxes
accrued or rent constituting property taxes accrued for that year. If
the allowable amount of such claim exceeds the income taxes otherwise
due from the claimant, or other tax liabilities of the claimant to the
District, or if there are no District income taxes due from the claimant,
the amount of the claim not used as an offset against income taxes
or other tax liabilities of the claimant to the District shall be paid or
credited to the claimant. No interest shall be allowed on any payment
made to a claimant pursuant to this section.
"(h) No claim with respect to property taxes accrued or with
respect to rent constituting property taxes accrued shall be allowed
unless a District of Columbia individual income tax return or (if the
claimant is not required to file such return) a claim for credit under
this section is filed with the District on the forms and in such manner
and with such information as the Commissioner may prescribe. Any
claim for credit shall be filed on or before the time prescribed for the
filing of a return of individual income under this article. The Com-
missioner may grant a reasonable extension of time, not to exceed
six months, for the filing of a return or claim for credit under this
section whenever in his judgment good cause exists therefor.
H. R. 15842-28
"(i) The amount of any claim otherwise payable under this section
may be applied by the District against any outstanding tax liability of
the claimant to the District.
"(j) (1) In determining eligibility for the credit allowable under
this section, and for the purpose of determining outstanding tax lia-
bility (if any) of the claimant to the District household income for
which the claim is filed and the claimant's outstanding tax liability
(if any) shall be determined on the basis of the combined household
income of all members present in the household, except there shall be
excluded from the computation of gross household income the first
$1,000 earned by a dependent.
(2) In the case of husband and wife, who during the entire calendar
year for which a claim is filed under this section, maintain separate
homes, for the purpose of determining household income and the
claimant's outstanding tax liability (if any), such husband and wife
shall be deemed to have been unmarried during the calendar year for
which the claim is made.
"(k) No credit shall be allowed under this title for any year during
which the person claiming the credit was a dependent, under any State,
Federal, or District law levying a tax on income, unless during that
year such person is or becomes sixty-five years of age or older.
"(1) In the case of persons whose incomes vary substantially from
year to year, the District of Columbia Council shall adopt regulations
concerning income averaging for purposes of calculating benefits.
"(m) Each owner of a rental unit or his authorized agent shall, when
requested in writing, furnish to the tenant making such written request
a statement indicating the amount of rent paid by the tenant during
the calendar year solely for the right of occupancy of the leased prem-
ises. Requests shall be made under this paragraph only by those per-
sons entitled to file a claim under this section or who at the time of the
making of the request deem themselves entitled to file a claim for
credit under this section.
"(n) (1) If, on an audit of any claim filed under this section, the
Commissioner finds the amount to have been incorrectly computed,
he shall determine the correct amount and notify the claimant in
accordance with the procedures set forth in section 5 of title XII of
this article.
"(2) If it is determined that a claim was filed with fraudulent
intent, it shall be disallowed in full. If the claim has been paid or a
credit has been allowed against income taxes otherwise payable, the
credit shall be canceled and the amount paid shall be assessed against
the claimant and recovered in the same manner as provided for the
collection of taxes under section 1601 of title XVI of the Act of May
18, 1954 (D.C. Code, sec. 47-312).
" (o) No claim for relief under this section shall be allowed to any
person who was not living in a home which was subject to District
of Columbia real property taxation during the calendar year for which
the claim is filed.
"(p) Notwithstanding any other provision of law to the contrary,
any person aggrieved by the denial in whole or in part of a claim for
the credit authorized by this section, or an assessment of tax made
pursuant to paragraph (1) of this section, may appeal the denial
within six months after notice of the denial of the claim or within six
months after notice of assessment, to the Board which shall consider
such appeal as a contested case under section 10 of the District of
Columbia Administrative Procedure Act (D.C. Code, sec. 1-1509). In
H. R. 15842-29
the case of an assessment of tax, the mailing to the claimant of a state-
ment of taxes due shall be considered notice of assessment with respect
to such taxes.
"(q) The Commissioner is authorized to provide a table which will
approximate, as closely as feasible, the amount of relief allowable
under this section.
"(r) If it is determined by the District that a claimant received title
to his home in the District or became legally obligated to pay rent for
his home in the District primarily for the purpose of receiving benefits
under the provisions of this section, his claim shall be disallowed.
"(s) The District of Columbia Council is empowered to make such
changes in the amount of annual relief provided under section 7(a) of
this title as it may deem proper.".
PART 5-DISTRICT OF COLUMBIA PROPERTY TAX RATE.
SEC. 461. Notwithstanding any other provision of law the property
tax rate for the District of Columbia for fiscal year 1975 shall be set by
the Council at such an amount to yield at least $146 million in fiscal
year 1975; except that such amount may be reduced by any amount
raised by the Council pursuant to delegation of authority contained in
section 471 of this Act, or by any revenue obtained pursuant to any
other provision of law, or by any amount raised by reprogramming or
reallocation of the fiscal year 1975 budget.
PART 6-DELEGATION OF GENERAL TAXING AUTHORITY; AMENDMENTS
TO DISTRICT SALES TAX ACT AND MISCELLANEOUS
SEC. 471. In order to provide for additional revenue to meet addi-
tional expenditures resulting from a compensation increase adopted for
persons paid under the District of Columbia Teachers' Salary Act of
1955, policemen, and firemen, the Council, in accordance with section
406 of Reorganization Plan Numbered 3 of 1967, is authorized to
change the rate of the taxes imposed under-
(1) the District of Columbia Income and Franchise Tax Act
of 1947,
(2) the District of Columbia Sales Tax Act,
(3) the District of Columbia Use Tax Act,
(4) the District of Columbia Cigarette Tax Act,
(5) the District of Columbia Alcoholic Beverage Control Act,
(6) the Act of April 23, 1924 (relating to motor vehicle fuel
tax)
(7) title V of the District of Columbia Revenue Act of 1937,
and
(8) any other Act of Congress imposing a tax solely in the
District of Columbia.
SEC. 472. Section 471 shall take effect on the date of enactment of
this Act.
SEC. 473. Section 114(a) (8) of the District of Columbia Sales Tax
Act (D.C. Code, sec. 47-2601 (a) (8)) is amended to read as follows:
(8) The sale of or charges for admission to public events, except
live performances of ballet, dance, or choral performances, concerts
(instrumental and vocal), plays (with and without music), operas and
readings and exhibitions of paintings, sculpture, photography, graphic
and craft arts, but including movies, circuses, burlesque shows, sport-
ing events, and performances or exhibitions of any other type or
H. R. 15842-30
nature: Provided, That any casual or isolated sale of or charge for
admission made by a semipublic institution not regularly engaged in
asking such sales or charges shall not be considered a retail sale or
sale at retail."
SEC. 474. The following Acts or parts of Acts are repealed effective
June 30, 1975:
(a) Title XV of the District of Columbia Public Works Act
of 1954 (D.C. Code, sec. 47-501a.).
(b) The fourth and fifth paragraphs under the heading "Gen-
eral Expenses" of the Act of March 3, 1881 (D.C. Code, sec.
47-601).
(c) The fifth paragraph under the paragraph headed "Militia"
of the Act of July 7, 1898 (D.C. Code, sec. 47-602).
(d) Section 11 of the Act of June 25, 1938 (D.C. Code, sec.
47-603).
(e) The first paragraph of section 5 (D.C. Code, sec. 47-713),
and the second unnumbered paragraph of section 6 (D.C. Code,
sec. 47-605), of the Act of July 1, 1902.
(f) The first section, and sections 2, 3, 4, 6, 7, and 8 of the Act
of August 14, 1894 (D.C. Code, secs. 47-604, 701, 702, 704, 707).
(g) The first five sentences, and the last two sentences, of
section 5(a) of the Act of August 17, 1937 (D.C. Code, secs.
47-708-47-709).
(h) Section 5 of the Act of March 3, 1883 (D.C. Code, sec.
47-703).
SEC. 475. Except as specifically provided in this title, nothing in
this title, or any amendments made by this Act, shall be construed
SO as to affect the authority vested in the Commissioner of the District
of Columbia or the authority vested in the District of Columbia
Council by Reorganization Plan Numbered 3 of 1967. The performance
of any function vested by this title in the Commissioner of the District
of Columbia or in any office or agency under his jurisdiction and
control, or in the District of Columbia Council, may be delegated by
the Commissioner or by the Council, as the case may be, in accordance
with the provisions of such plan.
SEC. 476. (a) The repeal or amendment by this title of any pro-
vision of law shall not affect any act done or any right accrued or
accruing under such provision of law before the effective date of this
title or any suit or proceeding had or commenced before the effective
date of this title, but all such rights and liabilities under such law shall
continue, and may be enforced in the same manner and to the same
extent, as if such repeal or amendment had not been made.
(b) All offenses committed, and all penalties incurred, prior to the
effective date of this title, under any provision of law hereby repealed
or amended, may be prosecuted and punished in the same manner and
with the same effect as if this title had not been enacted.
SEC. 477. Except as specifically provided in this Act, or in other
provisions of law applicable to the District of Columbia, the Council
may by regulation establish penalties for violations of any provision
of this title, including any regulation issued pursuant to this title.
Such penalties may not exceed imprisonment for longer than one year,
or a fine not to exceed $10,000, or both, for each offense.
SEC. 478. Except as specifically provided in this title, the provisions
of this title shall take effect on the date of enactment of this title,
except that Part 1 and subparts A through G of Part 2 shall apply
beginning with the fiscal year beginning July 1, 1975.
H. R. 15842-31
TITLE V-POWERS OF THE COUNCIL
SEC. 501. 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 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.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
August 22, 1974
Dear Mr. Director:
The following bills were received at the White
House on August 22nd:
S. 1871
H.R. 14402
S. 3703
H.R. 14920
H.R. 6485
H.R. 15205
H.R. 11864
H.R. 15842
Please let the President have reports and
recommendations as to the approval of these
bills as soon as possible.
Sincerely,
Robert D. Linder
Chief Executive Clerk
The Honorable Roy L. Ash
Director
Office of Management and Budget
Washington, D. C.
FORD is LIBRARY GENALD