DC Code § 47-4641 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4641. Allen Chapel A.M.E. Senior Residential Rental Project; Lots 0024, 0025, 0026, 0038, 0214, 0215, 0218, 0923, 0924, and 0925, Square 5730

(a) The real property described as Lots 0024, 0025, 0026, 0038, 0214, 0215, 0923, 0924, and 0925, Square 5730, owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, Inc., shall be exempt from the tax imposed by Chapter 8 of this title as long as the real property is owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, Inc., and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. (b) The real property described as Lot 0218, Square 5730, including any improvements on the property, which was consolidated from portions of Lots 0038, 0923, and 0924, Square 5730 and which has been transferred from Allen Chapel African Methodist Episcopal Church, Inc., to the Alabama Ave. Affordable Housing, L.P., shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is used as an affordable rental housing project and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. (c) The exemption provided in subsection (b) of this section shall run with Lot 0218, Square 5730 and shall apply to any subsequent owner or assignee or successor in interest of the Alabama Ave. Affordable Housing, L.P.; provided, that the property is used as an affordable rental housing project and is not used for commercial purposes. (d) For the purposes of this section, the term: (1) “Affordable rental housing project” means a housing development, including tenant services, improvements, and facilities related to the housing development, in which units are primarily rented to households with incomes that are not more than 60% of area median income (adjusted for household size), as defined by the U.S. Department of Housing and Urban Development for households in the District of Columbia, or that is otherwise in compliance with applicable use restrictions during a federal low-income housing tax credit compliance period or other federal program governing income and use restrictions. (2) “Alabama Ave. Affordable Housing, L.P.” means the entity established by Allen Chapel African Methodist Episcopal Church, Inc., to develop the Alabama Avenue Affordable Rental Housing Project; which entity is comprised of Vision of Victory CDC, a subsidiary of Allen Chapel African Methodist Episcopal Church, Inc., which holds a 51% interest in the entity, and the NHP Foundation, a nonprofit affordable housing developer/owner, which owns a 49% interest in the entity. (3) “Alabama Avenue Affordable Rental Housing Project” means the acquisition, construction, rehabilitation, equipping, including the financing, refinancing, or reimbursing of costs of an affordable rental housing project, including for any related tenant services, improvements, or facilities, located on the real property described as Lot 0218, Square 5730.  (Mar. 8, 2011, D.C. Law 18-288, § 2(b), 57 DCR 11497; Mar. 19, 2013, D.C. Law 19-224, § 2(b), 59 DCR 13548.)  Effect of Amendments The 2013 amendment by D.C. Law 19-224 rewrote the section heading; added the (a) designation; and added (b)-(d). Emergency Legislation For temporary (90 day) addition, see § 2(b) of Allen Chapel A.M.E. Senior Residential Rental Project Property Tax Exemption and Equitable Real Property Tax Relief Property Tax Exemption Emergency Act of 2009 (D.C. Act 18-72, May 11, 2009, 56 DCR 3801). For temporary (90 day) amendment of section, see § 2(b) of Allen Chapel A.M.E. Senior Residential Rental Project Property Tax Exemption Clarification Emergency Act of 2011 (D.C. Act 19-44, March 26, 2011, 58 DCR 2925). For temporary amendment of section, see § 2 of the Allen Chapel A.M.E. Senior Residential Rental Project Property Tax Exemption Clarification Emergency Act of 2012 (D.C. Act 19-481, October 10, 2012, 59 DCR 12475). For temporary amendment of section, see § 2 of the Allen Chapel A.M.E. Senior Residential Rental Project Property Tax Exemption Clarification Congressional Review Emergency Act of 2012 (D.C. Act 19-602, January 14, 2013, 60 DCR 1040). Temporary Legislation Section 2(b) of D.C. Law 18-32 added § 47-1081 to read as follows: “§ 47-1081. Allen Chapel A.M.E. Senior Residential Rental Project, Lots 0024, 0025, 0026, 0038, 0214, 0215, 0923, 0924, and 0295 in Square 5730. The real properties described as Lots 0024, 0025, 0026, 0038, 0214, 0215, 0923, 0294, and 0925 in Square 5730, owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, Inc., shall be exempt from real property taxation so long as the real properties continue to be owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, Inc., and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.” Section 7(b) of D.C. Law 18-32 provided that the act shall expire after 225 days of its having taken effect. Section 2 of D.C. Law 19-12 and 19-214 rewrote the section to read as follows: “§ 47-4641. Allen Chapel A.M.E. Senior Residential Rental Project; Lots 0024, 0025, 0026, 0038, 0214, 0215, 0218, 0923, 0924, and 0925, Square 5730. “(a) For purposes of this section, the term: “(1) ‘Affordable rental housing project’ means a housing development in which units are primarily rented to households with incomes that are not more than 60% of area median income (adjusted for household size), as such amount of area median income is determined by the United States Department of Housing and Urban Development, including any tenant services or other improvements and facilities related thereto or that is otherwise in compliance under applicable use restrictions during a federal low-income housing tax credit compliance period or in connection with any other federal program governing income and use restrictions at the property. “(2) ‘Alabama Avenue Affordable Rental Housing Project’ means the acquisition, construction, rehabilitation, equipping, including the financing, refinancing, or reimbursing of costs incurred therefore, of an affordable rental housing project, including any tenant services and any other improvements and facilities related thereto, located on the real property at Lot 0218, Square 5730. “(3) ‘Alabama Avenue Apartments Property’ means the real property, including any improvements thereon, located at Lot 0218, Square 5730 which were consolidated from portions of Lots 0038, 0923, and 0924, Square 5730. “(4) ‘Alabama Ave. Affordable Housing, L.P.’ means the entity established by Allen Chapel African Methodist Episcopal Church, Inc., for the purposes of developing the Alabama Avenue Affordable Rental Housing Project. The entity is comprised of Vision of Victory CDC, a subsidiary of Allen Chapel African Methodist Episcopal Church, Inc., which holds a 51% interest in the entity, and NHP Foundation, a nonprofit affordable housing developer/owner, which owns a 49% interest in the entity. “(b) The real property described as lots 0024, 0025, 0026, 0038, 0214, 0215, 0923, 0924, and 0925, Square 5730, owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, Inc., shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, Inc., and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. “(c) The Alabama Avenue Apartments Property, which will be transferred from Allen Chapel African Methodist Episcopal Church, Inc., to Alabama Ave. Affordable Housing, L.P., shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is used as an affordable rental housing project and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. “(d) The exemptions and abatements provided in subsection (c) of this section shall run with Lot 0218, Square 5730 and shall apply to any subsequent owner or assignee or successor in interest of Alabama Avenue Affordable Rental Housing Project, provided the Alabama Avenue Apartments Property is used as an affordable rental housing project and is not used for commercial purposes.”. Section 4(b) of D.C. Law 19-12 provided that the act shall expire after 225 days of its having taken effect. Section 4(b) of D.C. Law 19-214 provided that the act shall expire after 225 days of its having taken effect. Short Title Short title: Section 7111 of D.C. Law 19-21 provided that subtitle L of title VII of the act may be cited as “Allen Chapel A.M.E. Senior Residential Rental Project Tax Relief Amendment Act of 2011”. Editor's Notes Section 4 of D.C. Law 18-288 provided: “Sec. 4. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” According to the Office of the Budget Director, D.C. Law 18-288 was funded only for FY 2010. D.C. Law 18-288, § 4, was repealed by D.C. Law 19-21, § 7112.