Title 47, Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

(a) Beginning on the 1st day of the half tax year immediately following the date on which site preparation begins, as evidenced by the issuance of a grading permit or excavation permit, whichever is issued first, the Housing Element shall be exempt from real property taxes actual…

(a) The real property taxes paid with respect to Square 2837, Lot 0079 shall be rebated to Grupo de Artistas Latinoamericanos, G.A.L.A., Inc., also known as the GALA Hispanic Theatre ("GALA"); provided, that: (1) GALA is liable under the lease for its proportionate share of the r…

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…

(a) For the purposes of this section, the term: (1) "Soccer stadium" means a soccer stadium constructed after October 1, 2014 on a site bounded by Second Street, S.W., T Street, S.W., Half Street, S.W., Potomac Avenue, S.W., and R Street, S.W. (2) "Soccer stadium site" means the …

(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 …

(a) For the purposes of this section, the term: (1) "Directly related entity" means a qualified entity that is closely associated with an occupant, including: (A) A subsidiary or parent company of an occupant; (B) A special purpose vehicle of an occupant; (C) A holding company of…

(a) For the purposes of this section, the term: (1) "Abatement period" means October 1, 2020, through September 30, 2030, the time during which the incentive will be applied. (2) "Accumulated New District Resident Hires" means the goal for Net New District FTE Hires pursuant to t…

(a) Except as provided in subsection (b) of this section, the taxes imposed by Chapter 8 of this title on the real property (and any improvements thereon) described for assessment and taxation purposes as Lot 7006, Square 387 ( "Property") and currently owned by the International…

(a)(1) Subject to subsection (d) of this section, the development of a new eligible business in the following locations shall be eligible for tax exemptions in accordance with subsection (b) of this section: (A) Capitol Gateway; (B) East River Park; (C) The Shops at Penn Hill; (D…

(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 rec…

(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 Quarte…

(a) For the purpose of this section, the term: (1) "Abatement period" means October 1, 2022, through October 1, 2030, the time during which the incentive will be applied. (2) "Annual reporting date" means September 30 preceding every tax year of the Abatement Period. (3) "Certifi…

(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 beg…

(a) For the purposes of this section, the term: (1) "CBE" means a certified business enterprise or joint venture certified pursuant to the CBE Act. (2) "CBE Act" means [subchapter IX-A of Chapter 2 of Title 2]. (3) "Developer" means MLK Gateway Partners LLC, a District of Columbi…

(a) For the purposes of this section, the term: (1) "CBE Act" means [subchapter IX-A of Chapter 2 of Title 2]. (2) "Certified Business Enterprise" means a business enterprise or joint venture certified pursuant to the CBE Act. (3) "First Source Agreement" means an agreement with …

(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…

(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…

(a) The real property tax imposed on Lots 835 and 840 in Square 5539 ("Property") by Chapter 8 of this title shall be abated by the amount set forth in subsection (b) of this section, for the period of time set forth in subsection (c) of this section; provided, that: (1) The Prop…

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.

Applicable as of October 1, 2027 [Pursuant to section 4 of D.C. Law 25-59, this section shall apply as of October 1, 2027].

(a) For the purpose of this section, the term: (1) "Base year" means real property tax year 2025 with respect to the real property tax levied under Chapter 8 on the Property for that tax year. (2) "Extended stay housing" means the portion of the building above the first floor in …

(a) For the purposes of this section, the term: (1) "Developer" means FRF Land Owner LLC, its successors, affiliates, and assigns. (2) "Inclusionary Units" means a unit set aside for sale or rental to eligible households as required by the Inclusionary Zoning Program or establish…

*NOTE: This section includes amendments by temporary legislation that will expire on March 27, 2027. To view the text of this section after the expiration of all emergency and temporary legislation, click this link: Past Permanent Version.* (a) For the purpose of this section, th…

(a) Subject to subsection (b) of this section, the real property described as Lots 866 and 868 in Square 5056 shall be allowed an annual real property tax abatement equal to the amount of the real property taxes assessed and imposed pursuant to Chapter 8 of this title of up to a …