reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4631. OTO Hotel at Constitution Square Project—tax exemptions. [Repealed]

§ 47–4631. OTO Hotel at Constitution Square Project—tax exemptions. [Repealed]
[Repealed].
(July 1, 2010, D.C. Law 18-188, § 2(b), 57 DCR 4497; Dec. 13, 2017, D.C. Law 22-33, § 7048, 64 DCR 7652.)
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7048 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 § 7048 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4632. Campbell Heights project; Lot 0207, Square 0204

§ 47–4632. Campbell Heights project; Lot 0207, Square 0204.
(a) For the purposes of this section, the term “covenants” means a restrictive covenant or regulatory agreements, or both, associated with the real property’s receipt of federal low-income housing tax credits or other assistance pursuant to section 42 of the Internal Revenue Code of 1986, approved Oct. 22, 1986 (100 Stat. 2189; 26 U.S.C. § 42), or any other affordable housing program funded fully, or in part, by the District or its instrumentalities, including the District of Columbia Housing Finance Agency, restricting the real property’s use to multifamily rental housing for low-income housing.
(b) The real property, described as Lot 0207 (or any successor lot or lots), Square 0204, shall be exempt from taxation under Chapter 8 of this title, and District of Columbia permitting fees relating to construction or renovation of improvements on the real property, for a period commencing on the day after the transfer of real property to the Campbell Height Residents Association, or its assignee, and the recordation against the real property of the covenants and terminating when the last of the covenants terminates, but for no less than 15 years in accordance with the applicable low-income housing requirements.
(c) To claim the exemptions provided under subsection (b) of this section, including a refund of any real property taxes already paid, Campbell Height Residents Association, or its assignee, shall file a copy of the recorded deed of the real property to Campbell Height Residents Association, or its assignee, and the recorded covenants, with the Office of Tax and Revenue.
(May 27, 2010, D.C. Law 18-164, § 2(b), 57 DCR 3034.)
Emergency Legislation
For temporary (90 day) repeal of section 3 of D.C. Law 18-164, see § 7009 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
Editor's Notes
Section 3 of D.C. Law 18-164 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”
Section 7009 of D.C. Law 18-223 repealed section 3 of D.C. Law 18-164.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4637. The Pew Charitable Trusts — 30-year limited real property tax abatement

§ 47–4637. The Pew Charitable Trusts — 30-year limited real property tax abatement.
Forty percent of the annual real property taxes imposed by Chapter 8 of this title on the real property described as Lot 40, Square 377, that is owned by The Pew Charitable Trusts, shall be abated for 30 years; provided, that the real property continues to be owned by The Pew Charitable Trusts during the duration of the abatement period.
(Sept. 24, 2010, D.C. Law 18-223, § 7122(b), 57 DCR 6242.)
Emergency Legislation
For temporary (90 day) addition, see § 7122(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) addition of § 47-4646, see §§ 2 and 3 of Samuel J. Simmons NCBA Estates No. 1 Limited Partnership Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2010 (D.C. Act 18-604, November 17, 2010, 57 DCR 11048).
For temporary (90 day) repeal of § 3 of D.C. Act 18-612, see § 713 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 7121 of D.C. Law 18-223 provided that subtitle M of title VII of the act may be cited as the “Pew Charitable Trusts Limited Tax Abatement Act of 2010”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4638. 2323 Pennsylvania Avenue, S.E., redevelopment project

§ 47–4638. 2323 Pennsylvania Avenue, S.E., redevelopment project.
The tax imposed by Chapter 8 of this title with respect to the real property previously described as Lots 19, 20, 54, 802, 803, 810, and 811, Square 5560, and currently described as Lot 0055, Square 5560, and any improvements thereto, shall be abated for 10 years, beginning October 1, 2011, to the extent that it exceeds the amount of the tax imposed on the real property for tax year 2009.
(Mar. 8, 2011, D.C. Law 18-291, § 2(b), 57 DCR 11508.)
Editor's Notes
Section 3 of D.C. Law 18-291 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of it fiscal effect in an approved budget and financial plan.”
Section 713 of D.C. Law 18-370 repealed section 3 of D.C. Law 18-291.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4642. St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118

§ 47–4642. St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118.
(a) The real property described as Lot 0045, Square 6118, and currently owned by Wayne Place Senior Living Limited Partnership, a District of Columbia limited partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is:
(1) Owned and maintained by Wayne Place Senior Living Limited Partnership, or by an entity controlled, directly or indirectly, by Wayne Place Senior Living Limited Partnership;
(2) Operated as a senior living facility that provides secure and affordable housing to elderly residents of the District; and
(3) Not used for commercial purposes.
(b) Section 47-1005 shall apply with respect to the real property exempt from taxation under subsection (a) of this section.
(c) The limited partnership owner of the real property shall file the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009.
(Mar. 8, 2011, D.C. Law 18-290, § 2(b), 57 DCR 11506.)
Short Title
Short title: Section 7121 of D.C. Law 19-21 provided that subtitle M of title VII of the act may be cited as “Wayne Place Senior Living Limited Partnership Tax Relief Amendment Act of 2011”.
Editor's Notes
Sections 3 and 4 of D.C. Law 18-290 provided:
“Sec. 3. Sunset. This act shall expire on October 31, 2021.
“Sec. 4. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”
Section 7122 of D.C. Law 19-21 repealed section 4 of D.C. Law 18-290.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4643. 800 Kenilworth Avenue Northeast redevelopment project

§ 47–4643. 800 Kenilworth Avenue Northeast redevelopment project.
The real property described as Lot 8, Square 5058, and any improvements thereon, shall be exempt from the tax imposed by Chapter 8 of this title for 10 years.
(Mar. 8, 2011, D.C. Law 18-293, § 2(b), 57 DCR 11512.)
Short Title
Short title: Section 711 of D.C. Law 18-370 provided that subtitle B of title VII of the act may be cited as “Budget Financing Contingencies Act of 2010”.
Editor's Notes
Section 3 of D.C. Law 18-293 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”
Section 712 of D.C. Law 18-370 repealed section 3 of D.C. Law 18-293.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4644. Thirteenth Church of Christ real property tax relief. [Repealed]

§ 47–4644. Thirteenth Church of Christ real property tax relief. [Repealed]
[Repealed].
(Mar. 8, 2011, D.C. Law 18-292, § 2(b), 57 DCR 11510; Dec. 13, 2017, D.C. Law 22-33, § 7050, 64 DCR 7652.)
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7050 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) amendment of this section, see § 7050 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4646. NCBA Housing Development Corporation of the District of Columbia and Samuel J. Simmons NCBA Estates No. 1 Limited Partnership; Lot 78, Square 2855

§ 47–4646. NCBA Housing Development Corporation of the District of Columbia and Samuel J. Simmons NCBA Estates No. 1 Limited Partnership; Lot 78, Square 2855.
(a) The real property, described as Lot 78, Square 2855 (“real property”), which will be transferred from NCBA Housing Development Corporation of the District of Columbia, a District of Columbia nonprofit corporation, to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is owned by Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, or its successors and assigns, and is used to provide housing for low-income and moderate-income elderly District residents.
(b) The exemption under subsection (a) of this section shall be subject to the provisions of §§  47-1005, 47-1007, and 47-1009.
(c) The conveyance of the real property from NCBA Housing Development Corporation of the District of Columbia to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership shall be exempt from the tax imposed by §  42-1103 and §  47-903.
(Mar. 12, 2011, D.C. Law 18-311, § 2(b), 57 DCR 12396.)
Emergency Legislation
For temporary (90 day) repeal of section 4 of D.C. Law 18-311, see § 7003 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 4 of D.C. Law 18-311, see § 7003 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
Sections 3 and 4 of D.C. Law 18-311 provided:
“Sec. 3. Sunset. This act shall expire 360 months after its effective date.
“Sec. 4. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”
D.C. Law 18-311, § 4, was repealed by D.C. Law 19-168, § 7003.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4647. 1029 Perry Street, N.E.; Lots 20 and 842, Square 3883. [Repealed]

§ 47–4647. 1029 Perry Street, N.E.; Lots 20 and 842, Square 3883. [Repealed]
[Repealed].
(Mar. 31, 2011, D.C. Law 18-342, § 2(b), 58 DCR 626; Dec. 13, 2017, D.C. Law 22-33, § 7053, 64 DCR 7652.)
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7053 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 § 7053 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4648. Abatement of real property taxes for 2 M Street, N.E

§ 47–4648. Abatement of real property taxes for 2 M Street, N.E.
(a) Beginning October 1, 2014, the tax imposed by Chapter 8 of this title on the real property described as Lot 258, Square 672, and any improvements thereon, shall be abated for 10 years; provided, that:
(1) The aggregate amount of the abatement shall not exceed $5.76 million; and
(2) The Federal Housing Administration shall have approved an application for mortgage insurance under section 221(d)(4) of the National Housing Act, approved August 2, 1954 (68 Stat. 599; 12 U.S.C. § 1715 (d)(4)), for the financing of the acquisition or construction of land improvements for the 2 M Street, N.E., project.
(b) The owner of the real property shall certify to the Office of Tax and Revenue that the project’s application for mortgage insurance has been approved and shall inform the Office of Tax and Revenue if approval has been withheld.
(Apr. 8, 2011, D.C. Law 18-355, § 2(b), 58 DCR 758.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4649. Abatement of real property taxes for 4427 Hayes Street, N.E

§ 47–4649. Abatement of real property taxes for 4427 Hayes Street, N.E.
The real property described as Lot 120, Square 5129, and any improvements thereon, shall be exempt from the tax imposed by Chapter 8 of this title during tax years 2011 through 2040; provided, that the total tax exemption provided by this section shall not exceed $30,000 a year.
(Apr. 8, 2011, D.C. Law 18-370, § 722(b), 58 DCR 1008; Oct. 22, 2015, D.C. Law 21-36, § 7122, 62 DCR 10905.)
Effect of Amendments
The 2015 amendment by D.C. Law 21-36 substituted “tax years 2011 through 2040; provided, that the total tax exemption provided by this section shall not exceed $ 30,000 a year” for “tax years 2011, 2012, 2013, 2014, and 2015; provided, that the total tax exemption provided by this section shall not exceed $ 140,000.”
Emergency Legislation
For temporary (90 day) addition of § 47-4649, see § 722(b) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
For temporary (90 days) amendment of this section, see § 7092 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Short Title
Short title: Section 721 of D.C. Law 18-370 provided that subtitle C of title VII of the act may be cited as “4427 Hayes Street, N.E., Real Property Tax Abatement Act of 2010”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4650. International House of Pancakes Restaurant #3221 Tax Exemption Clarification

§ 47–4650. International House of Pancakes Restaurant #3221 Tax Exemption Clarification.
The real property described as Lot 819, in Square 5912, known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007, and ending September 7, 2009. The tax exemption pursuant to 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 International House of Pancakes Restaurant located at the real property described as Lot 819, Square 5912.
(Apr. 8, 2011, D.C. Law 18-370, § 732(b), 58 DCR 1008.)
Emergency Legislation
For temporary (90 day) addition, see § 2(b) of IHOP Restaurant #3221 Tax Exemption Clarification Emergency Act of 2010 (D.C. Act 18-343, March 22, 2010, 57 DCR 2854).
For temporary (90 day) addition of § 47-4650, see § 732(b) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
Temporary Legislation
Section 2(b) of D.C. Law 18-169 added a section to read as follows:
“§ 47-4631. International House of Pancakes Restaurant #3221-tax exemption clarification.
“The real property, described as Lot 819, Square 5912, known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC (’Property’), shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007, and ending September 7, 2009, in accordance with § 47-1002(23), notwithstanding the requirements of § 47-1002(23)(B)(iv). The tax exemption pursuant to 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 International House of Pancakes Restaurant located on the Property.”.
Section 5(b) of D.C. Law 18-169 provided that the act shall expire after 225 days of its having taken effect.
Short Title
Short title: Section 731 of D.C. Law 18-370 provided that subtitle D of title VII of the act may be cited as “IHOP Restaurant #3221 Tax Exemption Clarification Act of 2010”.
Editor's Notes
Section 7010 of D.C. Law 18-223 repealed section 3 of D.C. Law 18-169.
2023 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

§ 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).
2023 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

§ 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”.
2023 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

§ 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”.
2023 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

§ 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.”
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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]

§ 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.
2023 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

§ 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.)
2023 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]

§ 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.)
2023 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]

§ 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.)
2023 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]

§ 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.)
2023 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]

§ 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.)
2023 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]

§ 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.)
2023 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

§ 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; July 12, 2022, D.C. Law 24-147, § 144, 69 DCR 003386.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4669. Columbian Quarter Local Jobs and Tax Reduction Incentive

§ 47–4669. Columbian Quarter Local Jobs and Tax Reduction Incentive.
(a)(1) Notwithstanding the provisions of § 47-812(a), the real property tax rates and special real property tax rates for taxable Class 2 Properties located east of the east bank of the Anacostia River in the 600, 700, and 800 block of Howard Road, S.E., known as Columbian Quarter and described, as of October 30, 2018, as Lot 0817, Square 5788; Lots 0937-0938, 0097, 1022, 1025-1031, 1036-1037, Square 5860; and Lots 0082-0084, 0089, 0091, and 0990-0991, Square 5861 shall be $0.993 for each $100 of assessed value, when:
(A) A Class 2 Property of at least 175,000 or more gross square feet is leased by a federal government tenant;
(B) The Department of Consumer and Regulatory Affairs issues a Certificate of Occupancy for that Class 2 Property; and
(C) The tax year is October 1, 2022 or later.
(2) Once all conditions of paragraph (1) of this subsection are met, the tax rate established in paragraph (1) of this subsection shall continue in each tax year thereafter for 10 real property tax years.
(b) Beginning with the real property tax year immediately following the last real property tax year for which the rate provided in subsection (a) of this section is effective, the real property tax rate shall increase in such real property tax year and in each succeeding such year by $0.04 for each $100 of assessed value until the tax rate is equal to the real property tax rate for Class 2 Properties provided by § 47-812.
(Oct. 30, 2018, D.C. Law 22-168, § 7242(b), 65 DCR 9388; July 12, 2022, D.C. Law 24-147, § 154(f), 69 DCR 003386.)
Applicability
Section 7243 of D.C. Law 22-168 provided that the creation of this section by section 7242(b) of D.C. Law 22-168 shall not apply to any tax year before October 1, 2022.
Emergency Legislation
For temporary (90 days) creation of this section, see § 7242(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 § 7242(b) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4671. Mypheduh Films DBA Sankofa Video and Books, Lot 884, Square 2885

§ 47–4671. Mypheduh Films DBA Sankofa Video and Books, Lot 884, Square 2885.
(a) The real property designated for tax purposes as Lot 884, Square 2885, located at 2714 Georgia Avenue, N.W., ("Property"), which is owned by Mypheduh Films, Inc., (dba) Sankofa Video and Books, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2019, and ending September 30, 2029; provided, that:
(1) The Property is owned and maintained by Mypheduh Films, Inc., (dba) Sankofa Video and Books, or by an entity controlled, directly or indirectly, by Mypheduh Films, Inc., (dba) Sankofa Video and Books;
(2) The Property is operated as a cafe, video store, or bookstore;
(3) At least 51% of permanent jobs in the Sankofa Video and Books are filled by District residents, with a minimum of 30% of the District-resident jobs reserved for Ward One residents; and
(4) All apprenticeships are reserved for District residents, with preference given to Ward One residents.
(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.
(2) If at any time the Mayor determines that the Property has become ineligible for the exemption provided pursuant to subsection (a) this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible.
(Sept. 11, 2019, D.C. Law 23-24, § 2, 66 DCR 9759; July 12, 2022, D.C. Law 24-147, § 114, 69 DCR 003386.)
Applicability
Section 7071 of D.C. Law 23-149 repealed section 4 of D.C. Law 23-24 that provided that the creation of this section by D.C. Law 23-24 is subject to the inclusion of the law' fiscal effect in an approved budget and financial plan. Therefore that amendment has been implemented.
Applicability of D.C. Law 23-24: § 4 of D.C. Law 23-24 provided that the creation of this section by § 2 of D.C. Law 23-24 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
For temporary (90 days) creation of this section, see section 2 of the MLK Gateway Real Property Tax Abatement Emergency Amendment Act of 2019 (D.C. Act 23-105, July 24, 2019, 66 DCR 9750).
Emergency Legislation
For temporary (90 days) creation of § 47-4672, see § 2 of MLK Gateway Real Property Tax Abatement Congressional Review Emergency Amendment Act of 2019 (D.C. Act 23-139, Oct. 23, 2019, 66 DCR 14318).
Temporary Legislation
For temporary (225 days) creation of § 47-4672, see § 2(b) of MLK Gateway Real Property Tax Abatement Temporary Amendment Act of 2019 (D.C. Law 23-28, Nov. 26, 2019, 66 DCR 13120).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4674. D.C. Central Kitchen, Inc., Lot 0010, Square 0613

§ 47–4674. D.C. Central Kitchen, Inc., Lot 0010, Square 0613.
(a) Subject to subsection (b) of this section, real property taxes paid with respect to Lot 0010, Square 0613 shall be rebated to D.C. Central Kitchen, Inc. ("DCCK"), to the extent of DCCK's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:
(1) DCCK is liable under the lease for its proportionate share of the real property tax;
(2) DCCK applies for the rebate of real property tax by September 15 of the 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 DCCK under a lease with the lessor that was paid, directly or indirectly, by DCCK; except, that the amount of the rebate may not exceed $208,000 in any given year.
(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 and approved, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same year.
(e) Upon [October 1, 2021], the rebate provided pursuant to this section shall apply beginning with Tax Year 2022.
(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, tax credit, or any other type of incentive provided to DCCK under any District or federal program.
(July 29, 2021, D.C. Law 24-17, § 2(b), 68 DCR 006020.)
Applicability
Section 7214 of D.C. Law 24-45 repealed the applicability provision of section 3 of D.C. Law 24-17 that impacted this section. Therefore the creation of this section by Law 24-17 has been implemented.
Section 7214 of D.C. Act 24-159 repealed the applicability provision of section 3 of D.C. Law 24-17 that impacted this section. Therefore the creation of this section by Law 24-17 has been implemented.
Applicability of D.C. Law 24-17: § 3 of D.C. Law 24-17 provided that the creation of this section by § 2(b) of D.C. Law 24-17 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4675. DC Habitat 900 55th Street N.E. and 2327 through 2341 Skyland Terrace S.E

§ 47–4675. DC Habitat 900 55th Street N.E. and 2327 through 2341 Skyland Terrace S.E.
(a) The real property located at 900 55th Street, N.E., designated for tax purposes as Square 5204, Lot 0022, and 2327 through 2341 Skyland Terrace S.E., designated for tax purposes as Square 5740, Lots 341, 350, 351, 352, 353, 354, 355, and 356 (collectively "Property") shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning January 1, 2018, and ending June 31, 2025 ("exemption period") so long as the Property is owned by Habitat for Humanity of Washington D.C. ("DC Habitat") and used to produce 25 homes for sale that are affordable to households earning no more than 60% of the area median income (adjusted for household size), as determined by the U.S. Department of Housing and Urban Development.
(b)(1) In each year of the exemption period, the Mayor shall certify to the Office of Tax 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 the use of the Property;
(B) The amount of the tax exemption given to the owner;
(C) A description of the eligible Property by street address, square, and lot; and
(D) Any other information that the Mayor considers necessary or appropriate.
(2) If at any time the Mayor determines that the owner has becomes 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.
(Sept. 9, 2022, D.C. Law 24-165, § 2(b), 69 DCR 008861; Sept. 6, 2023, D.C. Law 25-50, § 8002(g)(4), 70 DCR 10366.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4677. 206 Elm Street, N.W.; Lot 805, Square 3087

§ 47–4677. 206 Elm Street, N.W.; Lot 805, Square 3087.
The real property designated for tax purposes as Lot 805, Square 3087, located at 206 Elm Street, N.W., shall be exempt from the tax imposed by Chapter 8 of this title during tax year 2023; except, that the total tax exemption shall not exceed $30,000.
(Feb. 23, 2023, D.C. Law 24-258, § 2(b), 69 DCR 15086.)