reglab/housing_qa huggingface dataset:
DC Code § 47-857.16 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-857.16. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules

The Mayor, pursuant to Chapter 5 of Title 2, may issue rules to implement the provisions of §§ 47-857.11 through 47-857.16.  (Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)  Section References This section is referenced in § 47-857.13. Emergency Legislation For temporary (90 day) addition, see § 7042(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
DC Code § 47-858.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-858.01. Tax abatements for homeowners in enterprise zones — Definitions

For the purposes of §§ 47-858.01 through 47-858.05, the term: (1)(A) “Area median income” means: (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development; (ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons; (iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons; (iv) For a household of one person, 70% of the area median income for a household of 4 persons; and (v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4). (B) Any percentage of household income referenced in this title (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers. (2) “Eligible owner” means the owner of a residential property who resides in a household consisting of one or more individuals with a household income of 120% or less of the area median income. (3) “Enterprise zone” means the area of the District designated as the District of Columbia Enterprise Zone under section 1400 of the Internal Revenue Code of 1986, approved August 5, 1997 (111 Stat. 863; 26 U.S.C. § 1400). (4) “Single family residential property” shall have the same meaning as in § 47-803(6). (5) “Substantially rehabilitates” means rehabilitation of a single family residential property for which the rehabilitation expenditures, during the 24-month period selected by the taxpayer, exceed $20,000. In the case of a rehabilitation that may reasonably be expected to be completed in phases set forth in architectural plans and specifications drawn by an architect licensed by the District of Columbia before the rehabilitation begins, a 60-month period may be substituted for the 24-month period.  (Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)  Section References This section is referenced in § 47-858.03, § 47-858.05, and § 47-4701. Editor's Notes Section 1101 of D.C. Law 14-114 provided: “The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), shall promulgate rules to implement this act.”
DC Code § 47-858.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement

In order for a property to be eligible for a tax abatement under § 47-858.03 or § 47-858.04, an owner must: (1) Submit an application to the Mayor requesting certification of the property and rehabilitation as eligible for the tax abatement; and (2) Receive the Mayor’s certification of the application and the tax abatement.  (Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)  Section References This section is referenced in § 47-858.03 and § 47-858.04.
DC Code § 47-858.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-858.03. Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone

(a) Subject to § 47-858.02 and subsection (b) and (c) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007, there shall be allowed a deduction from the real property tax imposed by § 47-811 on the real property computed as follows: (1) For the tax year in which the rehabilitation is completed and for the 3 tax years after the year in which the rehabilitation is completed, a deduction equal to 100% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation; (2) For the 4th tax year after the year in which the rehabilitation is completed, a deduction equal to 75% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation; (3) For the 5th tax year after the year in which the rehabilitation is completed, a deduction equal to 50% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation; and (4) For the 6th tax year after the year in which the rehabilitation is completed, a deduction equal to 25% of the amount by which the tax liability for the property increased under § 47-811 as a result of the rehabilitation. (b) In order to be eligible for the tax credit under this section, the owner shall complete the substantial rehabilitation of the property for which the tax abatement is granted within 36 months after receiving the approval of the Mayor under § 47-858.02; provided, that if the substantial rehabilitation is a phased rehabilitation as described in § 47-858.01(5), the owner shall complete the substantial rehabilitation within 72 months, or such shorter period as the Mayor may designate, which shorter period shall be related to the length of the rehabilitation and shall be not less than 36 months, after receiving the approval of the Mayor under § 47-858.02. (c) The deduction under subsection (a) of this section shall be allowed only while the eligible owner or, if the eligible owner dies, a spouse, domestic partner, sibling, child, parent, or grandparent of the person (collectively, “qualified relative”), occupies the property as the principal residence of the eligible owner or qualified relative.  (Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)  Section References This section is referenced in § 47-858.02.
DC Code § 47-858.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-858.04. Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone

(a) Subject to § 47-858.02 and subsection (b) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007, the real property tax imposed by § 47-811 shall, for the tax year in which the substantial rehabilitation is completed, be reduced $50 for each $1,000 of expended on the substantial rehabilitation; provided: (1) The owner is subject to the income tax imposed by § 47-1806.03; (2) The improvements are completed after October 1, 2002; (3) The owner completes the substantial rehabilitation of the property for which the reduction is granted within 36 months after receiving the approval of the Mayor under § 47-858.02; (4) The reduction in the tax imposed by § 47-1806.03 shall not exceed $5,000. (b) The amount of the reduction allowed during a tax year under this section shall not exceed 50% of the real property tax that was imposed on the real property by § 47-811 during the prior tax year. If the amount of the reduction exceeds 50% of the tax imposed during the prior tax year, the unused amount of the reduction may be carried forward for 5 tax years (c) The Mayor may approve up to $1 million in tax credits under § 47-858.04.  (Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)  Section References This section is referenced in § 47-858.02.
DC Code § 47-858.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-858.05. Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement

(a) Sections 47-858.01 through 47-858.04 shall apply for tax years beginning on or after October 1, 2002. (b) On or after the first day of the tax year for which the qualification for an abatement is certified, the Mayor shall certify to the Office of Tax and Revenue a list of the qualified properties which specifies the exact parcel subject to abatement, an estimate of the abatement, and a statement that the property owner qualifies. (c) The abatement shall be computed by the Office of Tax and Revenue by comparing the current assessment of the qualified property for the first year that the property is qualified or the assessment in any succeeding year and comparing it to the assessment in the base year. The abatement percentage shall be applied to the difference between base year assessment and the current year’s assessment for each tax year. The Mayor shall certify to the Office of Tax and Revenue that each property owner and each property qualifies for the program annually regarding income levels.  (Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)
DC Code § 47-859.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-859.03. Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA

For all Eligible Real Properties certified under § 47-859.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 an amount computed as follows: $1.50 per residential FAR square foot, multiplied by the building’s total residential FAR square footage as certified by the project architect and the Mayor; provided, that: (1) The tax abatement shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the Eligible Real Property. (2) If, during a tax year for which the tax abatement is approved, the Eligible Real Property for which the abatement was granted contains fewer than 10 dwelling units, the tax abatement shall not be allowed.  (July 7, 2009, D.C. Law 18-10, § 2(b), 56 DCR 3598.)  Section References This section is referenced in § 47-859.02 and § 47-859.04.
DC Code § 47-859.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-859.04. Tax abatements for new residential developments — Abatement caps

The Mayor may approve an amount not to exceed $5 million annually in tax abatements under § 47-859.03, not to exceed $50 million in the aggregate.  (July 7, 2009, D.C. Law 18-10, § 2(b), 56 DCR 3598.)  Section References This section is referenced in § 47-859.02.
DC Code § 47-859.04a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-859.04a. Tax abatements for new residential developments — Notice and appeal rights

Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 through 47-859.05 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2 [§ 2-1801.01 et seq.], and the rules thereunder.  (Mar. 31, 2011, D.C. Law 18-352, § 2(c), 58 DCR 744.)  Section References This section is referenced in § 2-1831.03. Editor's Notes Section 4 of D.C. Law 18-352 provided: “Sec. 4. Applicability. Section 2(a)(1) and (b) shall apply as of October 1, 2004. Section 2(a)(2) and (c) shall apply as of July 7, 2009.”
DC Code § 47-859.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-859.05. Tax abatements for new residential developments — Rules

The Mayor shall promulgate rules to implement §§ 47-859.01 through 47-859.04 within 180 days after [July 7, 2009].  (July 7, 2009, D.C. Law 18-10, § 2(b), 56 DCR 3598.)  Delegation of Authority Delegation of Authority Pursuant to D.C. Law 18-10, the NOMA Residential Development Tax Abatement Act of 2009, see Mayor’s Order 2010-61, April 23, 2010 ( 57 DCR 3509).
DC Code § 47-861 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter III - Miscellaneous|§ 47-861. Violations

Except as specifically provided in this chapter, or in other provisions of law applicable to the District of Columbia, the Council may by regulation establish penalties for violations of any provisions of this chapter, including any regulation issued pursuant to this chapter. Such penalties may not exceed imprisonment for longer than 1 year, or a fine of not more than the amount set forth in [§ 22-3571.01], or both, for each offense.  (Sept. 3, 1974, 88 Stat. 1065, Pub. L. 93-407, title IV, § 477; Jan. 3, 1975, 88 Stat. 2177, Pub. L. 93-635, § 8(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(g), 60 DCR 2064.)  Prior Codifications 1981 Ed., § 47-861. 1973 Ed., § 47-661. Effect of Amendments The 2013 amendment by D.C. Law 19-317 substituted “of not more than the amount set forth in [§ 22-3571.01]” for “not to exceed $10,000”. Emergency Legislation For temporary (90 days) amendment of this section, see § 286(g) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300). Editor's Notes Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
DC Code § 47-862 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter III - Miscellaneous|§ 47-862. Rules and regulations for tax deferral provisions

The Mayor may promulgate rules and regulations for the proper administration of the provisions of §§ 47-845 and 47-846 [repealed].  (Oct. 13, 1978, D.C. Law 2-119, § 5, 25 DCR 1514; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-862. 1973 Ed., § 47-662. References in Text Section 47-846 was repealed by § 3 of D.C. Law 4-128.
DC Code § 47-867 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter III - Miscellaneous|§ 47-867. Public charter school real property tax rebate

(a) A public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor’s tax on the property if: (1) It is liable under the lease for the pro rata share of the tax; (2) It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and (3) The lessor paid the tax. (b) The rebate shall be the amount of the portion of the tax paid by the public charter school. (c) The application shall include: (1) A copy of the lease; and (2) Documentation the tax has been paid. (d) If a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.  (Apr. 5, 2005, D.C. Law 15-275, § 2(b), 52 DCR 829; Dec. 13, 2017, D.C. Law 22-33, § 7232(a)(2), 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) amendment of this section, see § 7232(a)(2) 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 § 7232(a)(2) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).  Effective Dates Section 7052 of D.C. Law 17-219 repealed section 3 of D.C. Law 15-275.
DC Code § 47-869 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter III - Miscellaneous|§ 47-869. Performing arts venue real property tax rebate

(a) For taxable years beginning after December 31, 2018, a qualified business that leases real property that is taxed under this chapter or under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the qualified business' pro rata share of the lessor's tax on the property if: (1) The qualified business is liable under the lease for the pro rata share of the tax; (2) The qualified business applies for the rebate of the tax on or before September 15; and (3) The real property tax was paid. (b) The application shall include: (1) A copy of the lease with the lessor; (2) Documentation that the real property tax has been paid; and (3) Documentation that the qualified business met the requirements of § 47-802(17) during the tax year for which the rebate is being requested. (c) If a proper application has been submitted, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same calendar year. (d) The rebate provided pursuant to this section shall be: (1) The lesser of the qualified business' pro rata share of the real property tax that was paid, directly or indirectly, by the qualified business or $15,000 per applicant per year; and (2) In addition to, and not in lieu of, any other tax, financial, or development incentive, tax credit, or any other type of incentive provided to a qualified business under any District or federal program.  (Apr. 11, 2019, D.C. Law 22-297, § 2(c), 66 DCR 2014.)  Applicability  Applicability of D.C. Law 22-297: § 7173 of D.C. Law 23-16 repealed § 3 of D.C. Law 22-297. Therefore the creation of this section by D.C. Law 22-297 has been implemented.  Section 7173 of the Fiscal Year 2020 Budget Support Emergency Amendment Act of 2019 repealed § 3(b) of D.C. Law 22-297 removing the applicability restriction impacting this section. Therefore the creation of this section by D.C. Law 22-297 has been given effect.  Applicability of D.C. Law 22-297: § 3 of D.C. Law 22-297 provided that the creation of this section by § 2(c) of D.C. Law 22-297 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented. Emergency Legislation  For temporary (90 days) repeal of applicability provision of D.C. Law 22-297, see § 7173 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of applicability provision of D.C. Law 22-297, see § 7173 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-871 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter IV - Condominium and Cooperative Trash Collection Tax Credit|§ 47-871. Definitions

For the purposes of this subchapter, the term: (1) “Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d); and (2) “Homeowners association” means a mandatory membership association of owners of residential real property created and formed pursuant to a recorded instrument including a declaration of covenants, limitations, and conditions, which subjects property within the homeowners association to certain restrictive covenants.  (Oct. 2, 1990, D.C. Law 8-180, § 2, 37 DCR 5039; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-871.
DC Code § 47-874 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter IV - Condominium and Cooperative Trash Collection Tax Credit|§ 47-874. Regulations

The Chief Financial Officer may promulgate regulations to carry out the purpose of this chapter and amend or repeal any existing regulations promulgated to carry out the purpose of this chapter.  (Oct. 2, 1990, D.C. Law 8-180, § 5, 37 DCR 5039; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 3, 2001, D.C. Law 14-28, § 2002(h), 48 DCR 6981.)  Prior Codifications 1981 Ed., § 47-874. Effect of Amendments D.C. Law 14-28 rewrote the section. Emergency Legislation For temporary (90 day) amendment of section, see § 2(h) of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844). For temporary (90 day) amendment of section, see § 2(h) of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659). Temporary Legislation For temporary (225 day) amendment of section, see § 2(h) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093).