2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1084. Affordable Housing Opportunities, Inc. residential rental project; Lot 800, Square 5984, and Lot 916, Square 5730

§ 47–1084. Affordable Housing Opportunities, Inc. residential rental project; Lot 800, Square 5984, and Lot 916, Square 5730.
(a) The real properties described as Lot 800, Square 5984, and Lot 916, Square 5730, owned by Affordable Housing Opportunities, Inc., or by an entity controlled, directly or indirectly, by Affordable Housing Opportunities, Inc., shall be exempt from real property taxation so long as the real properties continue to be owned by Affordable Housing Opportunities, Inc., or by an entity controlled, directly or indirectly, by Affordable Housing Opportunities, Inc., or continue to be under applicable use restrictions during a federal low-income housing tax credit compliance period, and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(b) The conveyance of any of the properties described in subsection (a) of this section to Affordable housing [Housing] Opportunities, Inc. or an entity controlled, directly or indirectly, by it shall be exempt from the tax imposed by Chapter 11 of Title 42 of the District of Columbia Official Code, and the transfer of any of the properties described in subsection (a) of this section by Affordable Housing Opportunities, Inc., or an entity controlled, directly or indirectly, by it shall be exempt from the tax imposed by Chapter 9 of this title.
(c) All recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Affordable Housing Opportunities, Inc., or SOME, Inc. or an entity controlled, directly or indirectly, by Affordable Housing Opportunities, Inc. or SOME, Inc. with respect to real property located at Lot 800, Square 5984, or Lot 916, Square 5730, or any of the properties described in § 47-1078(a)(2), for any conveyance or transfer prior to [September 14, 2011], shall be forgiven, and any payments already made shall be refunded.
(Mar. 23, 2010, D.C. Law 18-129, § 2(b), 57 DCR 1189; Sept. 14, 2011, D.C. Law 19-21, § 7092(b), 58 DCR 6226; Sept. 26, 2012, D.C. Law 19-171, § 114(e), 59 DCR 6190.)
Effect of Amendments
D.C. Law 19-21 designated the existing text as subsec. (a); and added subsecs. (b) and (c).
The 2012 amendment by D.C. Law 19-171 substituted “this title” for “Title 47 of this District of Columbia Code” in (b); and substituted “the effective date of the SOME, Inc. and Affiliates Transfer and Recordation Exemption and Equitable Tax Relief Act of 2011, effective September 14, 2011 (D.C. Law 19-21; 58 DCR 6226)” for “the effective date of this subtitle” in (c).
Emergency Legislation
For temporary (90 day) repeal of section 4 of D.C. Law 18-129, see § 7004 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
Temporary Legislation
Section 2(b) of D.C. Law 19-72 added a section to read as follows:
“§ 47-1087. Meridian Public Charter School—Harrison Campus Property; Lot 814, Square 235.
“(a) The real property located at 2120 13th Street, N.W., Washington, D.C., and described as Lot 814 in Square 235, shall be exempt from real property taxation, including possessory interests, so long as the real property continues to be owned, or occupied under a ground lease, by Meridian Public Charter School or any subsidiary of Meridian Public Charter School.
“(b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property, between Meridian Public Charter School and any subsidiary of Meridian Public Charter School, shall be exempt from the tax imposed by § 42-1103 and § 47-903.”.
Section 4(b) of D.C. Law 19-72 provided that the act shall expire after 225 days of its having taken effect.
Editor's Notes
Section 4 of D.C. Law 18-129 provided: “Sec. 4. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”
Section 7004 of D.C. Law 18-223 repealed section 4 of D.C. Law 18-129.