2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4625. Kelsey Gardens redevelopment project

§ 47–4625. Kelsey Gardens redevelopment project.
(a) The real property taxes imposed by Chapter 8 of this title [§ 47-801 et seq.] with respect to the real property described as Lots 67 and 68, Square 421, in the tax records of the District of Columbia as of [December 17, 2009], shall be abated in the amount in excess of the amount of the real property taxes imposed on the property as of October 1, 2009; provided, that the improvements on the real property project shall:
(1) Contain no less than 54 units of affordable housing for residents making 60% or less of current area median income;
(2) Contain approximately 13,363 square feet of ground-level retail space; and
(3) Have secured a mortgage from the U.S. Department of Housing and Urban Development or any other commercial mortgage entity for the development of this project.
(b) The real property tax abatement provided in subsection (a) of this section shall expire at the stated maturity date of a mortgage from the U.S. Department of Housing and Urban Development or in the event of other commercial financing the tax abatement commences with fiscal year 2010 and ends with the stated expiration date of the initial permanent mortgage without regard to prepayment or earlier termination; provided, that compliance with use restrictions provided in subsection (a) of this section continues following any such prepayment or earlier termination.
(Dec. 17, 2009, D.C. Law 18-97, § 2(b), 56 DCR 8528; Mar. 31, 2011, D.C. Law 18-343, § 2, 58 DCR 628; Sept. 14, 2011, D.C. Law 19-21, § 7102, 58 DCR 6226; Feb. 26, 2015, D.C. Law 20-155, § 7112, 61 DCR 9990.)
Effect of Amendments
D.C. Law 18-343 rewrote subsecs. (a)(3) and (b), which had read as follows: “(3) Have secured a mortgage from the U.S. Department of Housing and Urban Development.” “(b) The real property tax abatement provided in subsection (a) of this section shall expire at the stated maturity date of a mortgage from the U.S. Department of Housing and Urban Development, without regard to prepayment or earlier termination; provided, that compliance with use restrictions provided in subsection (a) of this section continues following any such prepayment or earlier termination.”
D.C. Law 19-21, in subsec. (b), substituted “or in the event of other commercial financing the tax abatement commences with fiscal year 2010 and ends with the stated expiration date of the initial permanent mortgage without regard” for “or other commercial mortgage entity that provides construction and permanent financing without regard”.
The 2015 amendment by D.C. Law 20-155 rewrote (a)(2).
Emergency Legislation
For temporary (90 day) amendment of section, see § 2 of Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Clarification Emergency Act of 2010 (D.C. Act 18-519, July 30, 2010, 57 DCR 7995).
For temporary (90 day) amendment of section 3 of D.C. Law 18-97, see § 7032 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) amendment of section, see § 2 of Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Clarification Congressional Review Emergency Act of 2010 (D.C. Act 18-571, October 20, 2010, 57 DCR 10086).
For temporary (90 days) amendment of this section, see § 2 of the Kelsey Gardens Redevelopment Emergency Act of 2014 (D.C. Act 20-302, March 20, 2014, 61 DCR 3472, 20 DCSTAT 3070).
For temporary (90 days) amendment of this section, see § 7122 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 § 7112 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 § 7112 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 18-263 rewrote subsecs. (a)(3) and (b) to read as follows:
“(3) Have secured a mortgage from the U.S. Department of Housing and Urban Development or any other commercial mortgage entity for the development of this project.”
“(b) The real property tax abatement provided in subsection (a) of this section shall expire at the stated maturity date of a mortgage from the U.S. Department of Housing and Urban Development or other commercial mortgage entity that provides construction and permanent financing, without regard to prepayment or earlier termination; provided, that compliance with use restrictions provided in subsection (a) of this section continues following any such prepayment or earlier termination.”.
Section 4(b) of D.C. Law 18-263 provided that the act shall expire after 225 days of its having taken effect.
For temporary (225 days) amendment of this section, see § 2 of the Kelsey Gardens Redevelopment Temporary Act of 2014 (D.C. Law 20-115, June 21, 2014, 61 DCR 4675).
Short Title
Short title: Section 7031 of D.C. Law 18-223 provided that subtitle D of title VII of the act may be cited as the “Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Amendment Act of 2010”.
Short title: Section 7101 of D.C. Law 19-21 provided that subtitle K of title VII of the act may be cited as “Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Amendment Act of 2011”.
Editor's Notes
Section 3 of D.C. Law 18-97, as amended by section 7032 of D.C. Law 18-223, provided:
“Sec. 3. Applicability.
“(a) This act shall apply in fiscal years 2010, 2011, and 2012.
“(b) This act shall apply in fiscal year 2013 and later fiscal years upon the inclusion in an approved budget and financial plan of the fiscal effect of this act in those fiscal years.”
Section 7102(b) of D.C. Law 19-21 repealed section 7032 of D.C. Law 18-223.
Applicability of D.C. Law 20-155: Section 7113 of D.C. Law 20-155 provided that the amendment of subsection (a)(2) of this section shall apply as of December 17, 2009.