reglab/housing_qa huggingface dataset:
DC Code § 47-850.03 (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|§ 47-850.03. Residential property tax relief — Transfer of homestead to revocable trust

The eligibility of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the residence of the applicant-grantor before and after the transfer.  (June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219; Mar. 13, 2004, D.C. Law 15-105, § 80(c)(3), 51 DCR 881; Mar. 25, 2009, D.C. Law 17-345, § 2(d), 56 DCR 962.)  Effect of Amendments D.C. Law 15-105, in the section name line, validated a previously made technical correction. D.C. Law 17-345 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”. Emergency Legislation For temporary (90 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2007 (D.C. Act 17-145, October 17, 2007, 54 DCR 10748). For temporary (90 day) amendment, see § 2(d) of Real Property Tax Benefits Revision Congressional Review Emergency Act of 2008 (D.C. Act 17-435, July 16, 2008, 55 DCR 8268). For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2008 (D.C. Act 17-547, October 24, 2008, 55 DCR 11975). Temporary Legislation For temporary (225 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997). Section 2(d) of D.C. Law 17-72 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”. Section 5(b) of D.C. Law 17-72 provided that the act shall expire after 225 days of its having taken effect. Section 2(d) of D.C. Law 17-295 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”. Section 5(b) of D.C. Law 17-295 provided that the act shall expire after 225 days of its having taken effect. Editor's Notes Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
DC Code § 47-850.04 (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|§ 47-850.04. Residential property tax relief — No homestead when multiple homesteads claimed

If an individual, shareholder or member claims more than one homestead in the same tax year, and has not timely notified the Mayor of all changes in eligibility, the Mayor shall disallow the deduction for all homesteads claimed by the individual, shareholder, or member.  (June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219; Mar. 13, 2004, D.C. Law 15-105, § 80(c)(4), 51 DCR 881.)  Section References This section is referenced in § 47-850.02. Effect of Amendments D.C. Law 15-105, in the section name line, validated a previously made technical correction. Emergency Legislation For temporary (90 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). Temporary Legislation For temporary (225 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997). Editor's Notes Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
DC Code § 47-851 (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|§ 47-851. Residential property tax relief — report on assessment changes for highest assessed properties. [Repealed]

Repealed.  (Feb. 28, 1978, D.C. Law 2-45, § 6, 24 DCR 3614; Mar. 3, 1979, D.C. Law 2-130, § 7(c), 25 DCR 2517; June 14, 1994, D.C. Law 10-127, § 3(b), 41 DCR 2050; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)  Prior Codifications 1981 Ed., § 47-851. 1973 Ed., § 47-659.2. Emergency Legislation For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668). Temporary Legislation For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, 49 DCR 2997). Editor's Notes Definitions applicable: The definitions in § 47-803 apply to this section. Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
DC Code § 47-852 (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|§ 47-852. Residential property tax relief—Report on exemptions and deductions [Repealed]

Repealed.  (Feb. 28, 1978, D.C. Law 2-45, § 7, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)  Prior Codifications 1981 Ed., § 47-852. 1973 Ed., § 47-659.3. Emergency Legislation For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) amendment of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668). Temporary Legislation For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997). Editor's Notes Section 3 of D.C. Law 14-147 provided that: “Section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.”
DC Code § 47-853 (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|§ 47-853. Residential property tax relief—Authorized annual adjustments [Repealed]

Repealed.  (Feb. 28, 1978, D.C. Law 2-45, § 8, 24 DCR 3614; June 14, 1994, D.C. Law 10-127, § 3(c), 41 DCR 2050; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)  Prior Codifications 1981 Ed., § 47-853. 1973 Ed., § 47-659.4. Emergency Legislation For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668). Temporary Legislation For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997). Editor's Notes Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
DC Code § 47-854 (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|§ 47-854. Residential property tax relief—Forms, procedures and regulations [Repealed]

Repealed.  (Feb. 28, 1978, D.C. Law 2-45, § 9, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)  Prior Codifications 1981 Ed., § 47-854. 1973 Ed., § 47-659.5. Emergency Legislation For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668). Temporary Legislation For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997). Editor's Notes Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
DC Code § 47-855 (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|§ 47-855. Residential property tax relief—Applicability of provisions. [Repealed]

Repealed.  (Feb. 28, 1978, D.C. Law 2-45, § 12, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)  Prior Codifications 1981 Ed., § 47-855. 1973 Ed., § 47-659.6. Emergency Legislation For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668). Temporary Legislation For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997). Editor's Notes Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
DC Code § 47-856 (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|§ 47-856. Residential property tax relief—Severability of provisions. [Repealed]

Repealed.  (Feb. 28, 1978, D.C. Law 2-45, § 11, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)  Prior Codifications 1981 Ed., § 47-856. 1973 Ed., § 47-659.7. Emergency Legislation For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668). Temporary Legislation For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997). Editor's Notes Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
DC Code § 47-857.03 (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|§ 47-857.03. Tax abatements for new residential developments — Tax abatement for all new housing projects downtown

Subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #1 an amount computed as follows: $0.81 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) If a project does not use concrete construction throughout the building or does not include underground parking, the per residential FAR square foot tax abatement shall be determined by the Mayor and shall be determined so that the total tax abatement is estimated to be equal to 45% of the difference between the residential real property tax imposed on the project by § 47-811 before and after development. (2) The tax abatement for an eligible real property allowed by this section shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the property. (3) If, during a tax year for which the tax abatement is authorized by this section, the property for which the abatement was granted contains fewer than 10 dwelling units, the abatement shall not be allowed.  (Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468.)  Section References This section is referenced in § 42-3508.02, § 47-857.02, and § 47-857.09.
DC Code § 47-857.09 (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|§ 47-857.09. Tax abatements for new residential developments — Abatement caps

(a) The Mayor may approve up to $2.5 million in annual tax abatements under §§ 47-857.03 and 47-857.05; provided, the Mayor may approve only up to $500,000 in annual tax abatements in fiscal year 2003. (b) The Mayor may approve up to $2 million in annual tax abatements under §§ 47-857.04 and 47-857.06. (c) The Mayor may approve up to $3.5 million in annual tax abatements under §§ 47-857.07 and 47-857.08; provided, that $500,000 shall be reserved for properties in eligible area #4.  (Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468; Oct. 1, 2002, D.C. Law 14-190, § 1103(a), 49 DCR 6968; Mar. 6, 2007, D.C. Law 16-226, § 2(d), 53 DCR 10238.)  Section References This section is referenced in § 47-857.02, § 47-857.06, and § 47-857.07. Effect of Amendments D.C. Law 14-190, in subsec. (a), substituted “and 47-857.05; provided, the Mayor may approve only up to $500,000 in annual tax abatements in fiscal year 2003.” for “and 47-857.05.” D.C. Law 16-226, in subsec. (c), increased the annual tax abatement approval cap from $2.5 million to $3.5 million. Emergency Legislation For temporary (90 day) amendment of section, see § 1103 of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026). For temporary (90 day) amendment of section, see § 2(d) of Square 2910 Residential Development Stimulus Emergency Act of 2006 (D.C. Act 16-471, July 31, 2006, 53 DCR 6778). For temporary (90 day) amendment of section, see § 2(d) of Square 2910 Residential Development Stimulus Congressional Review Emergency Act of 2006 (D.C. Act 16-521, October 27, 2006, 53 DCR 9117). For temporary (90 day) amendment of section, see § 2(d) of Square 2910 Residential Development Stimulus Second Congressional Review Emergency Act of 2006 (D.C. Act 16-669, December 28, 2006, 54 DCR 1146). Temporary Legislation Section 2(d) of D.C. Law 16-201 amended subsec. (c) to read as follows: “(c) The Mayor may approve up to $3.5 million in annual tax abatements under §§ 47-857.07 and 47-857.08; provided that $500,000 of such money shall be reserved for properties in eligible area #4.” Section 6(b) of D.C. Law 16-201 provided that the act shall expire after 225 days of its having taken effect. Editor's Notes Section 1103(b) of D.C. Law 14-190 provided: “Funds sufficient for the implementation of this section shall be transferred from the Housing Production Trust Fund to the General Fund.”
DC Code § 47-857.09a (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|§ 47-857.09a. 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 [47-857.01] through 47-857.10 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(b), 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 § 47-857.10 (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|§ 47-857.10. Tax abatements for new residential developments — Regulations

The Mayor shall promulgate regulations to implement §§ 47-857.01 through 47-857.09 within 180 days after the effective date of this section [April 19, 2002].  (Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468.)  Delegation of Authority Delegation of Authority Pursuant to D.C. Law 14-183, the “Housing Act of 2002”, see Mayor’s Order 2002-155, September 13, 2002 ( 49 DCR 8623).
DC Code § 47-857.13 (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|§ 47-857.13. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility

(a) To be eligible to receive a tax abatement under § 47-857.12, a qualified nonprofit organization shall submit to the Mayor an application and the Mayor shall determine whether the organization is eligible to receive the real property tax abatement. The Mayor shall approve the applications by the eligible qualified nonprofit organizations in the order in which they are received subject to the provisions of this section and the caps established by § 47-857.15. (b) The application shall include such information and documents as may be prescribed by the Mayor, including a letter of intent or similar document. (c) After receiving an application, the Mayor may: (1) Reserve the amount of the requested real property tax abatement for the applicant; (2) Establish or extend deadlines by which the applicant must: (A) Provide documentation of its eligibility under § 47-857.12 and rules promulgated pursuant to § 47-857.16; (B) Submit an executed lease or purchase agreement; (C) Occupy the office space; (D) Submit requested documents and information; and (3) Cancel the reservation for failure to meet any deadline. (d) The Mayor may establish such other application requirements as the Mayor considers necessary or useful. (e) A qualified nonprofit organization shall not receive a real property tax abatement under § 47-857.11 through 47-857.16 if it has not received a certification of eligibility from the Mayor under this section.  (Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)  Section References This section is referenced in § 47-857.12. 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 § 47-857.14 (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|§ 47-857.14. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting

A qualified nonprofit organization that is receiving a real property tax abatement under this section shall file annually with the Mayor and the Office of Tax and Revenue the report required by § 47-1007 and shall include in such report: (1) A certification that the qualified nonprofit organization: (A) Continues to lease or purchase (whichever is applicable) the office space for which the organization was granted the tax abatement; (B) Continues to occupy at least 75% of the office space and uses that space for the organization’s stated mission; (C) If it leases the office space, continues to lease the office space at the market rate, subject to verification by the Mayor, and net of real estate taxes; and (D) If it owns the office space, or the owner of the office space, if the office space is leased by the qualified nonprofit organization, is not receiving any other real property tax abatement for the office space; and (2) Such other information as may be required by the Mayor pursuant to rule.  (Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)  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 § 47-857.15 (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|§ 47-857.15. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps

(a) The total annual dollar amount of tax abatements approved for an Eligible Nonprofit Zone shall not exceed: (1) $600,000 in the Anacostia Nonprofit Zone; (2) $2.6 million in the Capitol Riverfront Nonprofit Zone; (3) $800,000 in all Designated Nonprofit Zones; (4) $600,000 in the Minnesota-Benning Nonprofit Zone; (5) $1.2 million in the Mount Vernon Triangle Nonprofit Zone; and (6) $2.6 million in the NoMa Nonprofit Zone. (b) The total amount of real property tax abatements approved for qualified nonprofit organizations in all Eligible Nonprofit Zones shall not exceed $500,000 in Fiscal Years 2011, 2012, 2013, and 2014.  (Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)  Section References This section is referenced in § 47-857.12 and § 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).