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

(a)(1) The real property, described as Lots 825, 826, 830, and 831, Square 2895 (“Property”) which is owned by Central Union Mission, Inc., a District of Columbia nonprofit corporation, shall be exempt from the tax imposed by Chapter 8 of this title so long as the Property contin…

(a) The tax imposed by Chapter 8 of this title on the real property described as Lot 872, Lot 875, and Lot 127, Square 2560, and any improvements thereon, shall be abated for 20 years in accordance with subsection (b) of this section. (b) The abatement contained in subsection (a)…

(a)(1) The real property located at Lot 0874, Square 5877, shall be exempt from all taxation as long as this property is owned by the Universal Holiness Church and is used for religious worship and religious education and training purposes. (2) The tax relief granted pursuant to …

(a) Beulah Baptist Church of Deanwood Heights is the owner of real property known as Lots 23, 811, 813, and 814 in Square 5253 and Lots 5, 7, 9, and 39 in Square 5263. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b). (b) Beulah Community Improv…

(a) The real property described as Lot 19, Square 1911, together with any improvements on the real property and any future improvements constructed on the real property, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, …

[Not funded.]

(a) The real property described as Lots 140 and 141 in Square 5252, shall be exempt from the taxation imposed under Chapter 8 of this title during the time that the real property is subject to, and in compliance with, a restrictive covenant or regulatory agreement associated with…

(a) Subject to subsection (b) of this section, the real property described as Lot 808, Square 5041 and Lot 811, Square 5056, which is owned by Parkside Residential, LLC, and known as the Parkside Parcel E and J Mixed-Income Apartments, shall be allowed an annual real property tax…

(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) Real property taxes assessed against Lot 79, Square 2837 in excess of the amount of taxes levied for tax year 2005 shall be abated to the extent that the excess is allocable to the portion of the property leased to the Grupo de Artistas Latinoamericanos, G.A.L.A., Inc., also …

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…

[Not funded].

[Not funded].

(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 High Technology Company that is closely associated with a tenant, including: (A) A subsidiary or parent company of a tenant; (B) A special purpose vehicle of a tenant; (C) A holding co…

For the purposes of §§ 47-4665.02 through 47-4665.05, 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” is the goal for Net New District FTE Hires …

(a) Subject to subsections (c) and (d) of this section and §§ 47-4665.03 and 47-4665.04, the real property taxes imposed by Chapter 8 of this title with respect to the Property shall be abated in an amount not to exceed $6 million per tax year during the abatement period. The aba…

(a) If the Mayor, pursuant to § 2-219.03a, determines that the Company is in compliance with the hiring requirements of §§ 47-4665.01 through 47-4665.05 and the incentive agreement, the Company shall be deemed to be in compliance with the provisions of part A of subchapter X of C…

Within 30 days of [February 26, 2016], the Company shall enter into a community benefits agreement with the Mayor that shall include requirements for training, employment, and youth development and free services to underserved communities in the District.

(a) In each year of the abatement period, the Mayor shall certify to the Office of Tax and Revenue the Property’s eligibility for the abatement set forth in § 47-4665.02. The Mayor’s certification shall include: (1) The Company’s taxpayer identification number and the identity of…