2023 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

§ 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).