2023 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 › § 47–857.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments

§ 47–857.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
(a) Subject to subsection (b), (c), (d), and (e) of this section and to the tax abatement limits imposed by § 47-857.09, a property shall receive a tax abatement under § 47-857.03, § 47-857.04, § 47-857.05, § 47-857.06, § 47-857.07, or § 47-857.08 if:
(1) The owner or other authorized person receives:
(A) A final building permit for the mechanical, electrical, plumbing, and heating, ventilation, and air conditioning systems for the building’s superstructure; or
(B) A letter from both the building architect and the Mayor certifying that the first level of concrete has been laid and the building has received a building permit for both the building’s sheeting, shoring, and excavation work and the building’s foundation to grade structural work;
(2) The owner or other authorized person requests a certification letter from the Mayor stating that the property and project are eligible for the applicable tax abatement and that the Mayor has reserved a tax abatement for the property in the authorized amount;
(3) The Mayor transmits to the owner or other authorized person the certification letter requested under paragraph (2) of this subsection; and
(4)(A) The building permit for the project’s superstructure is received after April 30, 2001; or
(B) If the property is located in eligible area #1, before the Mayor certifies the tax abatement, the last of the building excavation and sheeting and shoring permits are received after January 1, 2001.
(b) A tax abatement shall not be allowed under § 47-857.03, § 47-857.04, § 47-857.05, § 47-857.06, § 47-857.07, or § 47-857.08 unless the owner or other authorized person satisfies paragraphs (a)(1) and (a)(2) of this section on or before:
(1) December 31, 2003, if the property is located in eligible area #1;
(2) December 31, 2005, if the property is located in eligible area #2;
(3) December 31, 2004, if the property is located in eligible area #3; or
(4) December 31, 2008, if the property is located in eligible area #4.
(c) A tax abatement shall not be allowed under § 47-857.03, § 47-857.04, § 47-857.05, § 47-857.06, § 47-857.07, or § 47-857.08:
(1) Unless the first level of concrete for the project has not been laid within 6 months after the date the certification letter is transmitted by the Mayor under paragraph (a)(3) of this section, if certification was requested under paragraph (a)(1)(A) of this section; or
(2) If the project does not receive a certificate of occupancy within 30 months after the date the certification letter is transmitted by the Mayor under paragraph (a)(3) of this section; provided, that the Mayor may extend the 30-month period for up to 6 months if the building’s construction has reached grade, as certified by the project architect and the Mayor.
(d) A project which is financed in any part under subchapter IX of Chapter 12 of Title 2 [§ 2-1217.01 et seq.] shall not be eligible to receive a tax abatement under § 47-857.03, § 47-857.04, § 47-857.05, § 47-857.06, § 47-857.07, or § 47-857.08.
(e) A property which receives relief under § 42-3508.02 shall not be eligible to receive a tax abatement under § 47-857.03, § 47-857.04, § 47-857.05, § 47-857.06, § 47-857.07, or § 47-857.08.
(f) The Mayor shall, as nearly as practicable, review requests for certification in the order in which they were received and without regard to the type of tax abatement for which certification is requested.
(Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468; Oct. 19, 2002, D.C. Law 14-213, § 33(i), 49 DCR 8140; Mar. 13, 2004, D.C. Law 15-105, § 81(a), 51 DCR 881; Mar. 6, 2007, D.C. Law 16-226, § 2(b), 53 DCR 10238.)
Section References
This section is referenced in § 47-857.03, § 47-857.04, § 47-857.05, § 47-857.06, § 47-857.07, and § 47-857.08.
Effect of Amendments
D.C. Law 14-213, in subsec. (a), substituted “§ 47-857.07” for “§ 47-857.07f”; and in subsec. (e), substituted “§ 42-3508.02” for “§ 45-3508.02”.
D.C. Law 15-105, in subsec. (d), validated a previously made technical correction.
D.C. Law 16-226, in subsec. (b), deleted “or” at the end of par. (2), substituted “; or” for the period in par. (3), and added par. (4).
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(c) 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(c) 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(b) 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(c) of D.C. Law 16-201, in subsec. (b), deleted “or” at the end of par. (2), substituted “; or” for the period in par. (3), and added par. (4).
“(4) December 31, 2008, if the property is located 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.