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 › § 47–857.01. Tax abatements for new residential developments — Definitions

§ 47–857.01. Tax abatements for new residential developments — Definitions.
For the purposes of §§ 47-857.01 through 47-857.10, the term:
(1)(A) “Area median income” means:
(i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development;
(ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons;
(iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons;
(iv) For a household of one person, 70% of the area median income for a household of 4 persons; and
(v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4).
(B) Any percentage of household income referenced in §§ 47-857.01 through 47-857.10 (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers.
(2) “Eligible area #1” means:
(A) Real property within or with a street frontage in the area known as Downtown, as described in section 199 of Title 10 of the District of Columbia Municipal Regulations (10 DCMR § 199) and as designated on the District of Columbia Generalized Land Use Policies Map; and
(B) Real property with a street frontage in the area bounded by and including New Hampshire Avenue, N.W., to the west, Delaware Avenue, N.E., to the east, Pennsylvania Avenue, N.W., to the south, and Massachusetts Avenue, N.W. and N.E., to the north, that is zoned C-4, C-5, or SP.
(3) “Eligible area #2” means Housing Priority Area A, as described in 11 DCMR § 1706.8;
(4) “Eligible area #3” means:
(A) Census tracts where the average rent for one-bedroom and 2-bedroom apartments exceeds median rent in the District, as determined by the Mayor after an analysis of the economic conditions and development pressures in the geographic area, by 20% or more; and
(B) Geographic areas in which it is unlikely that new or rehabilitated housing with rents of less than 120% of the median rent for the District will be produced, as determined by the Mayor.
(4A) “Eligible area #4” means all real property in Lots 35 and 803 (and any subsequent subdivision or division of those lots) and the alley in between them in Square 2910.
(5) “Eligible real property” means real property that:
(A) Is classified, in whole or in part, as Class 1 or Class 2 property under § 47-813(c-3), or would be so classified but for the operation of § 47-813(c-5) [(c-5) repealed];
(B) Is improved by new structures or undergoes rehabilitation, as the term “rehabilitation” is defined in 10 of the District of Columbia Municipal Regulations 10 DCMR § 399; and
(C) Has 10 or more units devoted to residential use.
(6) “Extremely low-income household” means a household consisting of one or more persons with a household income equal to 30% or less or the area median income.
(7) “Household income” shall have the same meaning as “household gross income” in § 47-1806.06.
(8) “Low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 80% of the area median income and greater than 50% of the area median income.
(9) “Very low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 50% of the area median income.
(Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468; Oct. 19, 2002, D.C. Law 14-213, § 33(h), 49 DCR 8140; Apr. 4, 2003, D.C. Law 14-282, § 11(k), 50 DCR 896; Dec. 7, 2004, D.C. Law 15-205, § 2032, 51 DCR 8441; Mar. 6, 2007, D.C. Law 16-226, § 2(a), 53 DCR 10238.)
Section References
This section is referenced in § 47-857.09a and § 47-857.10.
Effect of Amendments
D.C. Law 14-213, in par. (2)(B), substituted “C-4, C-5, or SP-1” for “C-4 or C-5”; and in par. (7), substituted “§ 47-1806.06” for “§ 47-1806.06(b)(2)”.
D.C. Law 14-282 rewrote par. (2)(A) which had read as follows: “(A) Downtown, as described in 10 DCMR § 199 and as designated on the District of Columbia Generalized Land Use Policies Map; and”
D.C. Law 15-205, in subpar. (B) of par. (2), substituted “SP” for “SP-1”; and rewrote par. (4).
D.C. Law 16-226 added par. (4A).
Emergency Legislation
For temporary (90 day) amendment of section, see § 12(l) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(l) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(l) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 day) amendment of section, see § 2 of Tax Abatement for New Residential Developments Definition Clarification Emergency Act of 2003 (D.C. Act 15-119, July 29, 2003, 50 DCR 6610).
For temporary (90 day) amendment of section, see § 2 of Tax Abatement for New Residential Developments Definition Clarification Congressional Review Emergency Amendment Act of 2003 (D.C. Act 15-222, November 7, 2003, 50 DCR 10055).
For temporary (90 day) amendment of section, see § 2032 of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 2032 of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (90 day) amendment of section, see § 2(b) 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(b) 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(a) 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
For temporary (225 day) amendment of section, see § 12(l) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(l) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
For temporary (225 day) amendment of section, see § 2 of Tax Abatement for New Residential Developments Definition Clarification Temporary Act of 2003 (D.C. Law 15-44, December 9, 2003, law notification 50 DCR 1779).
Section 2(b) of D.C. Law 16-201 added par. (4A) to read as follows:
“(4A) ‘Eligible Area #4’ means all real property in Square 2910 fronting on Georgia Avenue, N.W., Taylor Street, N.W., or Kansas Avenue, N.W.”
Section 6(b) of D.C. Law 16-201 provided that the act shall expire after 225 days of its having taken effect.
Short Title
Short title of subtitle C of title II of Law 15-205: Section 2031 of D.C. Law 15-205 provided that subtitle C of title II of the act may be cited as the Housing Tax Abatement Act of 2004.
Editor's Notes
Section 1101 of D.C. Law 14-114 provided: “The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), shall promulgate rules to implement this act.”