reglab/housing_qa huggingface dataset:
DC Code § 47-4650.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4650.01. Father & Sons, LLC; Lot 819, Square 5912

(a) The real property described as Lot 819, Square 5912 ("Property"), shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2018 and ending September 30, 2027, as long as: (1) The Property is leased by Father & Sons, LLC; (2) The Property is used for restaurant purposes; (3) At least 51% of permanent jobs in the restaurant are filled by District residents, with a minimum of 31% of the District resident jobs reserved for Ward 8 residents; (4) All apprenticeships are reserved for District residents with preference given to Ward 8 residents; and (5) The benefit of this exemption is passed on to Father & Sons, LLC in the form of reduced rent equal to the amount of the tax exemption. (b)(1) In each year of the exemption period, the Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the exemption provided pursuant to subsection (a) of this section. The Mayor's certification shall include: (A) The Property's owner and lessee, the use of the Property, and the term of the lease; (B) The amount of the tax exemption passed to the lessee as a reduction in rent; (C) A description of the eligible Property by street address, square and lot, the eligible premises, including the floor, or floors, location, and square footage of the area eligible for the exemption, and the date that eligibility begins or ends; and (D) Any other information that the Mayor considers necessary or appropriate. (2) If at any time the Mayor determines that the occupant has become ineligible for the exemption provided pursuant to subsection (a) of this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible.  (Oct. 30, 2018, D.C. Law 22-168, § 7152(b), 65 DCR 9388.)  Emergency Legislation  For temporary (90 days) creation of this section, see § 7152(b) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).   For temporary (90 days) creation of this section, see § 7152(b) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
DC Code § 47-4651 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4651. Central Union Mission; Lots 825, 826, 830, and 831, Square 2895

(a)(1) The real property, described as Lots 825, 826, 830, and 831, Square 2895 (“Property”) which is owned by Central Union Mission, Inc., a District of Columbia nonprofit corporation, shall be exempt from the tax imposed by Chapter 8 of this title so long as the Property continues to be so owned by Central Union Mission, Inc., and the Property is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemption were granted administratively. (2) Paragraph (1) shall apply to Lots 825 and 826, Square 2895, as of November 1, 2006 and to Lots 830 and 831, Square 2895, as of August 1, 2007. (b) The transfer of the Property, or any portion thereof, by the Central Union Mission, Inc., shall be exempt from the tax imposed by § 47-903.  (Apr. 8, 2011, D.C. Law 18-370, § 796(b), 58 DCR 1008.)  Emergency Legislation For temporary (90 day) addition of § 47-4651, see § 796(b) 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 795 of D.C. Law 18-370 provided that subtitle K of title VII of the act may be cited as “Central Union Mission Real Property Tax Exemption and Equitable Tax Relief Act of 2010”.
DC Code § 47-4653 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4653. Universal Holiness Church property tax relief

(a)(1) The real property located at Lot 0874, Square 5877, shall be exempt from all taxation as long as this property is owned by the Universal Holiness Church and is used for religious worship and religious education and training purposes. (2) The tax relief granted pursuant to this subsection shall be in addition to, and not in lieu of, any other tax relief or development assistance from any other source applicable to the Universal Holiness Church. (b) All unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at Lot 0874, Square 5877, since June 1, 2009, through the first day of the month following [September 14, 2011], are forgiven, and any payment already made for this period shall be refunded.  (Sept. 14, 2011, D.C. Law 19-21, § 7132(b), 58 DCR 6226.)  Short Title Short title: Section 7131 of D.C. Law 19-21 provided that subtitle N of title VII of the act may be cited as “Universal Holiness Church Real Property Tax Relief and Exemption Act of 2011”.
DC Code § 47-4655 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4655. The Washington Ballet, Lot 19, Square 1911

(a) The real property described as Lot 19, Square 1911, together with any improvements on the real property and any future improvements constructed on the real property, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, interest, penalties, fees, and other related charges, beginning November 1, 2008, and continuing for as long as the real property is owned by The Washington Ballet and used for the purposes and activities of The Washington Ballet, including the instruction, presentation, and celebration of dance, exercise, and related activities, and the provision of room and board for its students and instructors, and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. (b) The one-time transfer of the real property described in subsection (a) of this section to The Washington Ballet shall not be subject to the recordation taxes and fees under Chapter 11 of Title 42 [§ 42-1101 et seq.]. (c) The amount necessary to redeem the real property described in subsection (a) of this section under § 47-1361 shall be deposited with the Chief Financial Officer on behalf of the owner, and the Chief Financial Officer shall cancel the December 2, 2009 tax sale of the real property described in subsection (a) of this section.  (Jan. 12, 2012, D.C. Law 19-77, § 2(b), 58 DCR 10100.)  Emergency Legislation For temporary (90 day) repeal of section 3 of D.C. Law 19-77, see § 7006 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 3 of D.C. Law 19-77, see § 7006 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 Section 3 of D.C. Law 19-77 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”
DC Code § 47-4657 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4657. The Elizabeth Ministry, Inc. Affordable Housing Initiative; Lots 140 and 141, Square 5252

(a) The real property described as Lots 140 and 141 in Square 5252, shall be exempt from the taxation imposed under Chapter 8 of this title during the time that the real property is subject to, and in compliance with, a restrictive covenant or regulatory agreement associated with an affordable housing program that is fully or partially funded by the District or an instrumentality of the District, including the Department of Housing and Community Development, restricting the use of the real property to affordable housing for low-income residents and a child development center; provided, that at the beginning of the 31st real property tax year following the commencement of the exemption, the tax shall be abated to the extent it exceeds 10% of the tax otherwise levied under Chapter 8 of this title, with the tax liability increasing 10 percentage points in each subsequent real property tax year until the tax equals 100% of the tax levied under Chapter 8 of this title. (b) The exemption provided by subsection (a) of this section shall be subject to §§ 47-1005, 47-1007, and 47-1009 as if it had been granted administratively.  (Apr. 20, 2013, D.C. Law 19-253, § 2(b), 60 DCR 982.)  Emergency Legislation For temporary (90 days) repeal of D.C. Law 19-253, § 4, see § 7005 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 19-253, § 4, see § 7005 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 3 of D.C. Law 19-253 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against The Elizabeth Ministry, Inc., or an entity controlled, directly or indirectly, by The Elizabeth Ministry, Inc., on the real property described as Lots 140 and 141 in Square 5252, since July 1, 2007, through May 1, 2013, be forgiven and any payments already made for this period be refunded. Section 4 of D.C. Law 19-253 provided that the act shall apply upon inclusion of its fiscal effect in an approved budget and financial plan. Section 7005 of D.C. Law 20-61 repealed D.C. Law 19-253, § 4.
DC Code § 47-4660 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4660. GALA Hispanic Theatre; Lot 79, Square 2837

(a) Real property taxes assessed against Lot 79, Square 2837 in excess of the amount of taxes levied for tax year 2005 shall be abated to the extent that the excess is allocable to the portion of the property leased to the Grupo de Artistas Latinoamericanos, G.A.L.A., Inc., also known as the GALA Hispanic Theatre (“GALA”), under the terms of its lease, so long as such portion is leased to GALA and is used for the purpose of producing and staging live theatre performances; provided, that the benefit of this abatement shall be passed on to GALA in the form of reduced rent equal to the amount of the abatement. (b) Both GALA and its landlord shall provide to the Office of Tax and Revenue (“OTR”), at the time and in the manner directed by OTR, the information as OTR may consider necessary to determine the amount of the abatement allowable for a taxable year and to verify eligibility for the abatement. (c) The abatement provided under this section shall apply beginning with tax year 2011. If the property becomes ineligible for the abatement, the abatement shall end at the beginning of the month following the month that the property becomes ineligible.  (Dec. 24, 2013, D.C. Law 20-61, § 7072(b), 60 DCR 12472.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7072 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) addition of this section, see § 7072 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 7071 of D.C. Law 20-61 provided that Subtitle G of Title VII of the act may be cited as the “GALA Hispanic Theatre Real Property Tax Abatement Act of 2013”. Editor's Notes Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
DC Code § 47-4661 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4661. Tibetan community property; Lot 30, Square 139

The real property described as Lot 30, Square 139 shall be exempt from real property taxation so long as the real property is owned and used by the International Campaign for Tibet, an organization approved under section 501(c)(3) of the Internal Revenue Code , and used solely to further its tax-exempt purposes, including continuing to offer programs that are open and free to the general public, such as lectures, films, art exhibits, a library of Tibetan materials, and meeting space for the Tibetan and Buddhist communities of the District.  (Dec. 24, 2013, D.C. Law 20-61, § 7222(b), 60 DCR 12472.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7222 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) addition of this section, see § 7222 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 7221 of D.C. Law 20-61 provided that Subtitle V of Title VII of the act may be cited as the “Tibetan Community Real Property Tax Exemption and Relief Act of 2013”. Editor's Notes Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
DC Code § 47-4662 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4662. Historic Music Cultural Institutions. [Repealed]

[Repealed].  (Feb. 22, 2014, D.C. Law 20-86, § 2(b), 61 DCR 305; Dec. 13, 2017, D.C. Law 22-33, § 7057, 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) repeal of this section, see § 7057 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 § 7057 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).  For temporary (90 days) addition of this section, see § 7072(b) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696). For temporary (90 days) addition of this section, see § 7062(b) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188). For temporary (90 days) addition of this section, see § 7062(b) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541). Editor's Notes Applicability of D.C. Law 20-86: Section 3 of D.C. Law 20-86 provided that the act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan, as certified by the Chief Financial Officer to the Budget Director of the Council in a certification published by the Council in the District of Columbia Register.
DC Code § 47-4664 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4664. Whitman-Walker Clinic, Inc.; Lot 129, Square 241

(a) Real property taxes paid with respect to Lot 129, Square 241 shall be rebated to the Whitman-Walker Clinic, Inc. (“WWC”), to the extent of WWC’s proportionate share of the real property tax incurred if: (1) The WWC is liable under the lease for its proportionate share of the real property tax; (2) The WWC applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811; and (3) The real property tax was paid. (b) The rebate shall be the amount of the real property tax passed through to WWC under a lease with the lessor that was paid, directly or indirectly, by WWC. (c) The application for the rebate shall include: (1) A copy of the lease with lessor; and (2) Documentation that the real property tax has been paid. (d) If a proper application as required by this section has been submitted, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same calendar year. (e) The rebate provided pursuant to this section shall apply beginning with tax year 2015. (f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, or tax credit, or any other type of incentive provided to WWC under any District or federal program.  (Feb. 26, 2015, D.C. Law 20-155, § 7062(b), 61 DCR 9990.)
DC Code § 47-4665.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4665.01. The Advisory Board Company — definitions. [Repealed]

[Repealed].  (Feb. 26, 2016, D.C. Law 21-71, § 2(b), 63 DCR 1; Apr. 11, 2019, D.C. Law 22-302, § 2(b), 66 DCR 2030.)
DC Code § 47-4665.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4665.02. The Advisory Board Company — tax abatement. [Repealed]

[Repealed].  (Feb. 26, 2016, D.C. Law 21-71, § 2(b), 63 DCR 1; Apr. 11, 2019, D.C. Law 22-302, § 2(b), 66 DCR 2030.)
DC Code § 47-4665.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4665.03. The Advisory Board Company — compliance. [Repealed]

[Repealed].  (Feb. 26, 2016, D.C. Law 21-71, § 2(b), 63 DCR 1; Apr. 11, 2019, D.C. Law 22-302, § 2(b), 66 DCR 2030.)
DC Code § 47-4665.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4665.04. The Advisory Board Company — community benefits. [Repealed]

[Repealed].  (Feb. 26, 2016, D.C. Law 21-71, § 2(b), 63 DCR 1; Apr. 11, 2019, D.C. Law 22-302, § 2(b), 66 DCR 2030.)
DC Code § 47-4665.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4665.05. The Advisory Board Company — certification by the Mayor. [Repealed]

[Repealed].  (Feb. 26, 2016, D.C. Law 21-71, § 2(b), 63 DCR 1; Apr. 11, 2019, D.C. Law 22-302, § 2(b), 66 DCR 2030.)
DC Code § 47-4666 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4666. International Spy Museum; Lot 7006, Square 387

(a) Except as provided in subsection (b) of this section, the taxes imposed by Chapter 8 of this title on the real property (and any improvements thereon) described for assessment and taxation purposes as Lot 7006, Square 387 ( "Property") and currently owned by the International Spy Museum shall be abated for the real property tax year commencing: (1) October 1, 2016, in the amount of $30,000; (2) October 1, 2017, to the extent that they exceed $115,000; (3) October 1, 2018, through the real property tax year ending September 30, 2021, to the extent that they exceed $200,000 per year; and (4) October 1, 2021, in the amount of 100% of the real property taxes on the Property. (b) The abatement provided by this section shall terminate at the beginning of the month following the date on which: (1) The Property is no longer being developed or used as a museum of the history of espionage, including related ancillary uses, that is open to the general public; or (2) The International Spy Museum, or a successor owner of the Property, is no longer exempt from District of Columbia income and franchise taxation under [subchapter] II of Chapter 18 of this title. (c) The Property and its owner shall be subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the Property had been administratively exempted from real property taxation under Chapter 10 of this title. (d) At the discretion of the Office of Tax and Revenue, the abatements provided by this section may be allocated between half tax years for any real property tax year. (e) The abatement provided under 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 Property; provided, that no appeal of the Property's proposed assessed value for tax years 2017 through 2021 shall be allowed and no claim for a refund of real property tax paid for real property tax years 2016 through 2021 shall be allowed; except, that the Property owner may seek enforcement of the abatement provided by this section.  (Dec. 13, 2017, D.C. Law 22-33, § 7092(b), 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) Business Improvement Districts tax exemption, see § 2 of the Business Improvement Districts Tax Exemption Emergency Amendment Act of 2017 (D.C. Act 22-182, Nov. 22, 2017, 64 DCR 12296).   For temporary (90-day) creation of this section, see § 7092(b) of the Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017, effective October 24, 2017 (D.C. Act 22-167; 64 DCR 10802).   For temporary (90-day) creation of this section, see § 7092(b) of the Fiscal Year 2018 Budget Support Emergency Act of 2017, effective July 20, 2017 (D.C. Act 22-104; 64 DCR 7032).  Temporary Legislation  For temporary (225 days) addition of § 47-4667, see § 2(b) of Business Improvement Districts Tax Exemption Temporary Amendment Act of 2017 (D.C. Law 22-53, Jan. 27, 2018, 64 DCR 12553).
DC Code § 47-4668 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4668. BID corporation - tax exemptions

(a)(1) Except as provided in subsection (b) of this section, a BID corporation, as defined in § 2-1215.02(4), its real and personal property, income, and transactions, shall be exempt from District taxation, including, without limitation, sales, use, franchise, gross sales or receipts, income, personal or real property, transfer, or excise taxes. (2) A BID corporation shall obtain a certificate of exemption from the Mayor, as required by law or regulation. (b) A BID corporation shall not be exempt from employment or withholding taxes. (c) The Council orders that all unpaid taxes described in subsection (a)(1) of this section, including any interest, penalties, fees, and other related charges assessed from May 29, 1996, through the effective date of this section be forgiven.  (July 17, 2018, D.C. Law 22-133, § 2(b), 65 DCR 5765.)