2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4624. The Urban Institute tax rebate

§ 47–4624. The Urban Institute tax rebate.
(a) If The Urban Institute leases and occupies a building or a portion of a building that is subject to real property taxation under Chapter 8 of this title, The Urban Institute shall receive a rebate of its proportionate share of the real property tax paid with respect to the building, if:
(1) It is liable under the lease for its proportionate share of the real property tax;
(2) It 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 portion of the real property tax that was paid, either directly or indirectly, by The Urban Institute under its lease with the lessor.
(c) The application for the rebate shall include:
(1) A copy of the lease with the lessor; and
(2) Documentation that the tax has been paid.
(d) If a proper application has been made, the Chief Financial Officer shall rebate the tax on or before December 31 of the same calendar year.
(e) The real property tax rebate established by this section shall begin no earlier than January 1, 2015, and shall be effective for a 10-year period. The first year of the 10-year period shall be the year that The Urban Institute occupies a building or a portion of a building that is subject to real property taxation under Chapter 8 of this title pursuant to a signed lease with the lessor of that building or building portion. The amount of the rebate shall not exceed $1 million per tax year.
(Mar. 3, 2010, D.C. Law 18-111, § 7161(b), 57 DCR 181; Sept. 26, 2012, D.C. Law 19-171, § 130, 59 DCR 6190; Feb. 26, 2015, D.C. Law 20-155, § 7022, 61 DCR 9990.)
Effect of Amendments
The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction.
The 2015 amendment by D.C. Law 20-155 rewrote this section.
Emergency Legislation
For temporary (90 day) addition, see § 2(b) of The Urban Institute Real Property Tax Abatement Emergency Act of 2008 (D.C. Act 17-648, January 6, 2009, 56 DCR 904).
For temporary (90 day) addition, see § 7161(b) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) addition, see § 7161(b) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 days) amendment of this section, see § 7032 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 § 7022 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 § 7022 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(b) of D.C. Law 17-376 added a section to read as follows:
“§ 47-4620. The Urban Institute—10-year real property tax abatement.
“(a) Subject to subsection (b) of this section, the tax imposed by Chapter 8 of this title on the portion of the real property described as Lot 840, Square 673, that is owned by The Urban Institute, shall be abated during the following tax years in the following amounts:
“(1) Tax year 2010: $200,000; provided, that such abatement shall be applied to the 2nd semiannual installment;
“(2) Tax year 2011: $625,000;
“(3) Tax year 2012: $925,000;
“(4) Tax year 2013: $1,500,000;
“(5) Tax year 2014: $1,600,000;
“(6) Tax year 2015: $1,700,000;
“(7) Tax year 2016: $1,800,000;
“(8) Tax year 2017: $1,900,000;
“(9) Tax year 2018: $2,000,000;
“(10) Tax year 2019: $2,100,000; and
“(11) Tax year 2020: $650,000.
“(b) The abatement of real property taxes provided for by subsection (a) of this section shall apply so long as:
“(1) The real property continues to be owned and, except as set forth in paragraph (2) of this subsection, occupied by The Urban Institute;
“(2) At least 10,000 square feet of the real property is leased at a rate below the market rate to tenants that are exempt from federal taxation under section 501(c)(3) of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 163; 26 U.S.C. § 501(c)(3)), and the leased real property is used for the tenants’ exempt purposes; and
“(3) The Urban Institute files the report required by § 47-1007(a) and:
“(A) The name of each tenant of the real property that is exempt from federal taxation under section 501(c)(3) of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 163; 26 U.S.C. § 501(c)(3));
“(B) The square footage leased by each such tenant;
“(C) A certification that each such tenant is being charged a lease rate that is below the market rate, a statement of the lease rate per square foot, and an explanation of the basis under which the determination was made that each such tenant’s lease rate is below the market rate; and
“(D) Such other information as may be required by the Chief Financial Officer.
“(c) The Urban Institute shall be subject to § 47-1007(b) and (f).”.
Section 5(b) of D.C. Law 17-376 provided that the act shall expire after 225 days of its having taken effect.
Section 2(b) of D.C. Law 18-57 added a section to read as follows: “§ 47-4624. Rhode Island Avenue development parcels—tax deferral. Upon application, the Mayor shall defer, until October 1, 2009, the real property tax imposed by Chapter 8 of this title on Rhode Island Avenue development parcels 4219/0010, 4219/0009, 4192/0012, and 4217/0003. If the real property tax is deferred and paid prior to October 1, 2009, penalty and interest shall be abated. The foregoing parcels shall not be sold at tax sale during 2009; provided, that any court-ordered foreclosure of a parcel pending prior to the effective date of this section shall supersede the provisions of this section with respect to that particular parcel and the real property owner shall be responsible for any tax sale legal fees.”.
Section 4(b) of D.C. Law 18-57 provided that the act shall expire after 225 days of its having taken effect.
Short Title
Short title: Section 7160 of D.C. Law 18-111 provided that subtitle N of title VII of the act may be cited as the “The Urban Institute Real Property Tax Abatement Act of 2009”.