2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4605. Carver 2000 Low-Income and Senior Housing Project — Tax exemptions

§ 47–4605. Carver 2000 Low-Income and Senior Housing Project — Tax exemptions.
(a) For the purposes of this section, the term “Carver 2000 Low-Income and Senior Housing Project” means the financing, refinancing, or reimbursing of costs incurred for the acquisition, development, construction, installation, and equipping of the mixed-use 176 units of apartment and town homes for senior citizens and low-income residents of the District of Columbia, located in the following squares and lots: 5140-0088; 5190-0806; 5190-0807; 5190-0808; 5348-0001; 5348-0002; 5348-0003; 5348-0004; 5348-0005; 5348-0006; 5348-0007; 5348-0008, and consisting of:
(1) Land and improvements that are to be renovated into approximately 176 units of apartments and town homes for senior citizens and low-income families; and
(2) All common areas and ancillary improvements identified in any pre-existing financing agreements supporting the development of low-income and senior housing in the lots and squares identified in this subsection.
(b) The Carver 2000 Low-Income and Senior Housing Project shall be exempt from the tax imposed by §§ 42-1102 and 47-903.
(c) The sales and rental of tangible personal property to be incorporated in or consumed in the Carver 2000 Low-Income and Senior Housing Project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project property, shall be exempt from the tax imposed by § 47-2002.
(d)(1) The Carver 2000 Low-Income and Senior Housing Project property shall be exempt from the tax imposed by Chapter 8 of this title, and any related fees waived.
(2) The real property tax exemption and fee waiver granted by paragraph (1) of this subsection shall apply for the consecutive real property tax years beginning with Tax Year 2003.
(3) Repealed.
(e) The exemptions pursuant to subsections (c) and (d) of 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 Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project.
(Oct. 20, 2005, D.C. Law 16-33, § 1172(b), 52 DCR 7503; Mar. 2, 2007, D.C. Law 16-191, § 5(e), 53 DCR 6794; July 13, 2012, D.C. Law 19-151, § 2, 59 DCR 5134; Sept. 20, 2012, D.C. Law 19-168, § 7005, 59 DCR 8025; Feb. 26, 2015, D.C. Law 20-155, § 7092, 61 DCR 9990.)
Effect of Amendments
D.C. Law 16-191 validated a previously made technical correction in the section number.
D.C. Law 19-151, in subsec. (a), substituted “squares and lots: 5140-0088;” for “lots and squares: 5140 0819; 5140 0820; 5140 0821; 5140 0822; 5140 0823; 5140 0824; 5140 0825; 5140 0826;”; in subsec. (d)(1), substituted “Chapter 8 of this title, and any related fees waived” for “Chapter 8”; in subsec. (d)(2), substituted “exemption and fee waiver granted” for “exemption granted” and “apply for the 16” for “only apply for the 8”.
The 2012 amendment by D.C. Law 19-168 added (d)(3).
The 2015 amendment by D.C. Law 20-155 substituted “the consecutive real property tax years” for “the 16 consecutive real property tax years” in (d)(2); and repealed (d)(3).
Emergency Legislation
For temporary (90 day) addition of section, see § 2(b) of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2004 (D.C. Act 15-734, January 19, 2005, 52 DCR 1966).
For temporary (90 day) addition of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Emergency Amendment Act of 2005 (D.C. Act 16-53, March 17, 2005, 52 DCR 3170).
For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Amendment Act of 2005 (D.C. Act 16-99, June 21, 2005, 52 DCR 6083).
For temporary (90 day) addition, see § 1172(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 day) amendment of section, see § 3(a) of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2011 (D.C. Act 19-115, July 28, 2011, 58 DCR 6540).
For temporary (90 day) addition of section, see § 3 of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2011 (D.C. Act 19-115, July 28, 2011, 58 DCR 6540).
For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-195, October 18, 2011, 58 DCR 9162).
For temporary (90 day) amendment of section, see § 7005 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) amendment of section, see §§ 2, 3 of the Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Act of 2012 (D.C. Act 19-407, July 24, 2012, 59 DCR 9128).
For temporary (90 day) amendment of section, see § 7005 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
For temporary (90 days) repeal of D.C. Law 19-151, § 3, see § 7004 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 19-151, § 3, see § 7004 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).
For temporary (90 days) amendment of this section, see § 7102 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) amendment of this section, see § 7092 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) amendment of this section, see § 7092 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).
Temporary Legislation
Section 2 of D.C. Law 19-54 added subsec. (d)(3) to read as follows: “(3) The real property tax exemption granted by paragraph (1) of this subsection shall apply to Lots 806, 807, and 808 in Square 5190 and to Lots 1, 2, 3, 4, 5, 6, 7, and 8 in Square 5348 for 16 consecutive real property tax years, beginning with tax year 2003.
Section 5(b) of D.C. Law 19-54 provides that the act shall expire after 225 days of its having taken effect.
Section 2(b) of D.C. Law 15-346, as amended by section 2 of D.C. Law 16-8, added a section designated as § 47-4607, concerning the Carver 2000 Low-Income and Senior Housing Project—tax exemptions.
Section 5(b) of D.C. Law 15-346 provides that the act shall expire after 225 days of its having taken effect.
Section 4(b) of D.C. Law 16-8 provides that the act shall expire after 225 days of its having taken effect.
Short Title
Short title of subtitle V of title I of Law 16-33: Section 1171 of D.C. Law 16-33 provided that subtitle V of title I of the act may be cited as the Carver 2000 Low-Income and Senior Housing Project Act of 2005.
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 19-151 provided: “Sec. 3. 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 20-61 repealed D.C. Law 19-151, § 3.