reglab/housing_qa huggingface dataset:
DC Code § 47-4615 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4615. Abatement of real property taxes for National Public Radio, Inc

(a) The real property taxes to be imposed with respect to the real property identified in the tax records of the District of Columbia, as of the effective date of this section [August 29, 2008], as Square 673, Lot 837, and any improvements thereto, shall be abated in any amount in excess of the amount of the real property taxes imposed on the property for tax year 2008, but only until the 1st tax year beginning after the 20th anniversary of the issuance of the final certificate of occupancy for the headquarters building of National Public Radio, Inc., on such real property. (b) Any increase in the real property taxes and vault fees imposed on Square W-484 shall be limited to an annual increase of no more than 3% from the effective date of this section [August 29, 2008] until the earlier of the following: (1) The date that National Public Radio, Inc., entirely vacates the building located on Square W-484; (2) The date that the building located on Square W-484 is leased to a majority tenant other than National Public Radio, Inc.; or (3) December 31, 2013.  (Aug. 29, 2008, D.C. Law 17-220, § 2(b), 55 DCR 8235.)  Section References This section is referenced in § 2-1217.131 and § 47-895.04. Emergency Legislation For temporary (90 day) repeal of section 3 of D.C. Law 17-220, see § 7003 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234). For temporary (90 day) repeal of section 3 of D.C. Law 17-220, see § 7003, of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). Short Title Short title: Section 7001 of D.C. Law 18-111 provided that subtitle A of title VII of the act may be cited as the “Budget Financing Contingencies Amendment Act of 2009”. Editor's Notes Section 3 of D.C. Law 17-220 provided that this act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan. Section 7003 of D.C. Law 18-111 repealed section 3 of D.C. Law 17-220.
DC Code § 47-4617 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4617. Sales tax exemption for sales to Close Up Foundation. [Expired]

Expired.  (Mar. 20, 2009, D.C. Law 17-307, § 2(b), 56 DCR 25.)  Editor's Notes Section (b) of this section as enacted by D.C. Law 17-307 stated that this section shall expire on December 31, 2012.
DC Code § 47-4619 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4619. Abatement of real property taxes for the temporary Walker Jones/Northwest One Unity Health Center

(a) For the purposes of this section, the term “Unity Health Center” means the portion of the real property described as Lot 253, Square 672, in use by Unity Health Care, Inc., as the Walker Jones/Northwest One Unity Health Center. (b) The real property taxes imposed by Chapter 8 of this title on the Unity Health Center shall be abated for the period of October 1, 2016, to September 30, 2021.  (Mar. 25, 2009, D.C. Law 17-351, § 2, 56 DCR 1113; Sept. 26, 2012, D.C. Law 19-171, § 126, 59 DCR 6190; Oct. 8, 2016, D.C. Law 21-160, § 7172, 63 DCR 10775.)  Effect of Amendments The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction. Applicability Section 7173 of D.C. Law 21-160 repealed § 3 of D.C. Law 17-351. Therefore the changes made to this section by D.C. Law 17-351 have been given effect.  Section 3 of D.C. Law 17-351 provided that this act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.
DC Code § 47-4631 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4631. OTO Hotel at Constitution Square Project—tax exemptions. [Repealed]

[Repealed].  (July 1, 2010, D.C. Law 18-188, § 2(b), 57 DCR 4497; Dec. 13, 2017, D.C. Law 22-33, § 7048, 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) repeal of this section, see § 7048 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).   For temporary (90 days) repeal of this section, see § 7048 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
DC Code § 47-4632 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4632. Campbell Heights project; Lot 0207, Square 0204

(a) For the purposes of this section, the term “covenants” means a restrictive covenant or regulatory agreements, or both, associated with the real property’s receipt of federal low-income housing tax credits or other assistance pursuant to section 42 of the Internal Revenue Code of 1986, approved Oct. 22, 1986 (100 Stat. 2189; 26 U.S.C. § 42), or any other affordable housing program funded fully, or in part, by the District or its instrumentalities, including the District of Columbia Housing Finance Agency, restricting the real property’s use to multifamily rental housing for low-income housing. (b) The real property, described as Lot 0207 (or any successor lot or lots), Square 0204, shall be exempt from taxation under Chapter 8 of this title, and District of Columbia permitting fees relating to construction or renovation of improvements on the real property, for a period commencing on the day after the transfer of real property to the Campbell Height Residents Association, or its assignee, and the recordation against the real property of the covenants and terminating when the last of the covenants terminates, but for no less than 15 years in accordance with the applicable low-income housing requirements. (c) To claim the exemptions provided under subsection (b) of this section, including a refund of any real property taxes already paid, Campbell Height Residents Association, or its assignee, shall file a copy of the recorded deed of the real property to Campbell Height Residents Association, or its assignee, and the recorded covenants, with the Office of Tax and Revenue.  (May 27, 2010, D.C. Law 18-164, § 2(b), 57 DCR 3034.)  Emergency Legislation For temporary (90 day) repeal of section 3 of D.C. Law 18-164, see § 7009 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542). Editor's Notes Section 3 of D.C. Law 18-164 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” Section 7009 of D.C. Law 18-223 repealed section 3 of D.C. Law 18-164.
DC Code § 47-4635 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4635. UNCF — 10-year real property tax abatement

(a) For the purposes of this section, the term: (1) “DCRA” means the Department of Consumer and Regulatory Affairs. (2) “Property” means the real property in Square 441, as referenced in the District of Columbia Office of the Surveyor Record of Squares, Book II, Page 441, that is owned by UNCF. (3) “UNCF” means the United Negro College Fund, Inc., a New York nonprofit corporation founded in 1944 by Dr. Frederick Patterson that provides assistance to approximately 60,000 students a year at 900 colleges and universities and 39 historically black colleges and universities nationwide. (b) The real property taxes imposed by Chapter 8 of this title on the property shall be abated for 10 years, beginning on the later of October 1, 2011, or the 1st day following DCRA’s issuance of the certificate of occupancy for the property and UNCF’s physical occupancy of the property; provided, that: (1) The property shall be owned by UNCF during the duration of the abatement period; (2) The property continues to either be occupied by UNCF, or leased by UNCF to another nonprofit organization that works in a partnership with, and has a mission similar to, UNCF during the duration of the abatement period; (3) UNCF enters into a First Source Agreement with the Department of Employment Services for the duration of the abatement; and (4) UNCF shall have entered into an agreement with the Department of Small and Local Business Development requiring that at least 35% of the contract dollar volume for all tenant design, build-out, and improvements within the space owned by UNCF shall be reserved for local, small, and disadvantaged business enterprises, as certified pursuant to Subchapter IX-A of Chapter 2 of Title 2 [§ 2-218.01 et seq.]. (c) The total abatement under this section shall not exceed: (1) In tax year 2012, $200,000; and (2) For each succeeding tax year, an amount equal to $400,000 in Fiscal Year 2012 dollars, plus an escalation of 3%, compounded annually, for each subsequent tax year for the duration of the abatement.  (Aug. 6, 2010, D.C. Law 18-211, § 2(b), 57 DCR 4949.)  Emergency Legislation For temporary (90 days) repeal of D.C. Law 18-211, § 5, see § 7003 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) repeal of D.C. Law 18-211, § 5, see § 7003 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). Short Title Section 7001 of D.C. Law 20-61 provided that Subtitle A of Title VII of the act may be cited as the “Subject to Appropriations Repealers Amendment Act of 2013”. Editor's Notes Section 5 of D.C. Law 18-211 provided: “Sec. 5. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” Section 7003 of D.C. Law 20-61 repealed D.C. Law 18-211, § 5.
DC Code § 47-4637 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4637. The Pew Charitable Trusts — 30-year limited real property tax abatement

Forty percent of the annual real property taxes imposed by Chapter 8 of this title on the real property described as Lot 40, Square 377, that is owned by The Pew Charitable Trusts, shall be abated for 30 years; provided, that the real property continues to be owned by The Pew Charitable Trusts during the duration of the abatement period.  (Sept. 24, 2010, D.C. Law 18-223, § 7122(b), 57 DCR 6242.)  Emergency Legislation For temporary (90 day) addition, see § 7122(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542). For temporary (90 day) addition of § 47-4646, see §§ 2 and 3 of Samuel J. Simmons NCBA Estates No. 1 Limited Partnership Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2010 (D.C. Act 18-604, November 17, 2010, 57 DCR 11048). For temporary (90 day) repeal of § 3 of D.C. Act 18-612, see § 713 of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662). Short Title Short title: Section 7121 of D.C. Law 18-223 provided that subtitle M of title VII of the act may be cited as the “Pew Charitable Trusts Limited Tax Abatement Act of 2010”.
DC Code § 47-4638 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4638. 2323 Pennsylvania Avenue, S.E., redevelopment project

The tax imposed by Chapter 8 of this title with respect to the real property previously described as Lots 19, 20, 54, 802, 803, 810, and 811, Square 5560, and currently described as Lot 0055, Square 5560, and any improvements thereto, shall be abated for 10 years, beginning October 1, 2011, to the extent that it exceeds the amount of the tax imposed on the real property for tax year 2009.  (Mar. 8, 2011, D.C. Law 18-291, § 2(b), 57 DCR 11508.)  Editor's Notes Section 3 of D.C. Law 18-291 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of it fiscal effect in an approved budget and financial plan.” Section 713 of D.C. Law 18-370 repealed section 3 of D.C. Law 18-291.
DC Code § 47-4642 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4642. St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118

(a) The real property described as Lot 0045, Square 6118, and currently owned by Wayne Place Senior Living Limited Partnership, a District of Columbia limited partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is: (1) Owned and maintained by Wayne Place Senior Living Limited Partnership, or by an entity controlled, directly or indirectly, by Wayne Place Senior Living Limited Partnership; (2) Operated as a senior living facility that provides secure and affordable housing to elderly residents of the District; and (3) Not used for commercial purposes. (b) Section 47-1005 shall apply with respect to the real property exempt from taxation under subsection (a) of this section. (c) The limited partnership owner of the real property shall file the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009.  (Mar. 8, 2011, D.C. Law 18-290, § 2(b), 57 DCR 11506.)  Short Title Short title: Section 7121 of D.C. Law 19-21 provided that subtitle M of title VII of the act may be cited as “Wayne Place Senior Living Limited Partnership Tax Relief Amendment Act of 2011”. Editor's Notes Sections 3 and 4 of D.C. Law 18-290 provided: “Sec. 3. Sunset. This act shall expire on October 31, 2021. “Sec. 4. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” Section 7122 of D.C. Law 19-21 repealed section 4 of D.C. Law 18-290.
DC Code § 47-4643 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4643. 800 Kenilworth Avenue Northeast redevelopment project

The real property described as Lot 8, Square 5058, and any improvements thereon, shall be exempt from the tax imposed by Chapter 8 of this title for 10 years.  (Mar. 8, 2011, D.C. Law 18-293, § 2(b), 57 DCR 11512.)  Short Title Short title: Section 711 of D.C. Law 18-370 provided that subtitle B of title VII of the act may be cited as “Budget Financing Contingencies Act of 2010”. Editor's Notes Section 3 of D.C. Law 18-293 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” Section 712 of D.C. Law 18-370 repealed section 3 of D.C. Law 18-293.
DC Code § 47-4644 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4644. Thirteenth Church of Christ real property tax relief. [Repealed]

[Repealed].  (Mar. 8, 2011, D.C. Law 18-292, § 2(b), 57 DCR 11510; Dec. 13, 2017, D.C. Law 22-33, § 7050, 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) amendment of this section, see § 7050 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).   For temporary (90 days) amendment of this section, see § 7050 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
DC Code § 47-4646 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4646. NCBA Housing Development Corporation of the District of Columbia and Samuel J. Simmons NCBA Estates No. 1 Limited Partnership; Lot 78, Square 2855

(a) The real property, described as Lot 78, Square 2855 (“real property”), which will be transferred from NCBA Housing Development Corporation of the District of Columbia, a District of Columbia nonprofit corporation, to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is owned by Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, or its successors and assigns, and is used to provide housing for low-income and moderate-income elderly District residents. (b) The exemption under subsection (a) of this section shall be subject to the provisions of §§  47-1005, 47-1007, and 47-1009. (c) The conveyance of the real property from NCBA Housing Development Corporation of the District of Columbia to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership shall be exempt from the tax imposed by §  42-1103 and §  47-903.  (Mar. 12, 2011, D.C. Law 18-311, § 2(b), 57 DCR 12396.)  Emergency Legislation For temporary (90 day) repeal of section 4 of D.C. Law 18-311, see § 7003 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764). For temporary (90 day) repeal of section 4 of D.C. Law 18-311, see § 7003 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290). Editor's Notes Sections 3 and 4 of D.C. Law 18-311 provided: “Sec. 3. Sunset. This act shall expire 360 months after its effective date. “Sec. 4. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” D.C. Law 18-311, § 4, was repealed by D.C. Law 19-168, § 7003.
DC Code § 47-4647 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4647. 1029 Perry Street, N.E.; Lots 20 and 842, Square 3883. [Repealed]

[Repealed].  (Mar. 31, 2011, D.C. Law 18-342, § 2(b), 58 DCR 626; Dec. 13, 2017, D.C. Law 22-33, § 7053, 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) repeal of this section, see § 7053 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).   For temporary (90 days) repeal of this section, see § 7053 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
DC Code § 47-4648 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4648. Abatement of real property taxes for 2 M Street, N.E

(a) Beginning October 1, 2014, the tax imposed by Chapter 8 of this title on the real property described as Lot 258, Square 672, and any improvements thereon, shall be abated for 10 years; provided, that: (1) The aggregate amount of the abatement shall not exceed $5.76 million; and (2) The Federal Housing Administration shall have approved an application for mortgage insurance under section 221(d)(4) of the National Housing Act, approved August 2, 1954 (68 Stat. 599; 12 U.S.C. § 1715 (d)(4)), for the financing of the acquisition or construction of land improvements for the 2 M Street, N.E., project. (b) The owner of the real property shall certify to the Office of Tax and Revenue that the project’s application for mortgage insurance has been approved and shall inform the Office of Tax and Revenue if approval has been withheld.  (Apr. 8, 2011, D.C. Law 18-355, § 2(b), 58 DCR 758.)
DC Code § 47-4649 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4649. Abatement of real property taxes for 4427 Hayes Street, N.E

The real property described as Lot 120, Square 5129, and any improvements thereon, shall be exempt from the tax imposed by Chapter 8 of this title during tax years 2011 through 2040; provided, that the total tax exemption provided by this section shall not exceed $30,000 a year.  (Apr. 8, 2011, D.C. Law 18-370, § 722(b), 58 DCR 1008; Oct. 22, 2015, D.C. Law 21-36, § 7122, 62 DCR 10905.)  Effect of Amendments The 2015 amendment by D.C. Law 21-36 substituted “tax years 2011 through 2040; provided, that the total tax exemption provided by this section shall not exceed $ 30,000 a year” for “tax years 2011, 2012, 2013, 2014, and 2015; provided, that the total tax exemption provided by this section shall not exceed $ 140,000.” Emergency Legislation For temporary (90 day) addition of § 47-4649, see § 722(b) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662). For temporary (90 days) amendment of this section, see § 7092 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201). Short Title Short title: Section 721 of D.C. Law 18-370 provided that subtitle C of title VII of the act may be cited as “4427 Hayes Street, N.E., Real Property Tax Abatement Act of 2010”.
DC Code § 47-4650 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4650. International House of Pancakes Restaurant #3221 Tax Exemption Clarification

The real property described as Lot 819, in Square 5912, known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007, and ending September 7, 2009. The tax exemption pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the International House of Pancakes Restaurant located at the real property described as Lot 819, Square 5912.  (Apr. 8, 2011, D.C. Law 18-370, § 732(b), 58 DCR 1008.)  Emergency Legislation For temporary (90 day) addition, see § 2(b) of IHOP Restaurant #3221 Tax Exemption Clarification Emergency Act of 2010 (D.C. Act 18-343, March 22, 2010, 57 DCR 2854). For temporary (90 day) addition of § 47-4650, see § 732(b) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662). Temporary Legislation Section 2(b) of D.C. Law 18-169 added a section to read as follows: “§ 47-4631. International House of Pancakes Restaurant #3221-tax exemption clarification. “The real property, described as Lot 819, Square 5912, known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC (’Property’), shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007, and ending September 7, 2009, in accordance with § 47-1002(23), notwithstanding the requirements of § 47-1002(23)(B)(iv). The tax exemption pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the International House of Pancakes Restaurant located on the Property.”. Section 5(b) of D.C. Law 18-169 provided that the act shall expire after 225 days of its having taken effect. Short Title Short title: Section 731 of D.C. Law 18-370 provided that subtitle D of title VII of the act may be cited as “IHOP Restaurant #3221 Tax Exemption Clarification Act of 2010”. Editor's Notes Section 7010 of D.C. Law 18-223 repealed section 3 of D.C. Law 18-169.