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

(a) For the purposes of this section, the term: (1) “High technology commercial real estate database and service provider” means a business entity that provides access to clients via the Internet to its database of commercial real estate information throughout the United States. …

(a) For the purposes of this section, the term “covenants” means a restrictive covenant or regulatory agreements, or both, associated with the real property’s receipt of federal low-income housing tax credits or other assistance pursuant to section 42 of the Internal Revenue Code…

The real properties described as Lot 863 in Square 2560, and Lot 873, Square 2563, owned by Jubilee Housing Inc., or by an entity controlled, directly or indirectly, by Jubilee Housing Inc., including Jubilee Housing Limited Partnership II, shall be exempt from taxation under Cha…

(a) For the purposes of this section, the term: (1) “Developer Sponsor” means Steuart-H Street, LLC, Steuart Investment Company, and their successors, affiliates, and assigns. (2) “Third & H Streets, N.E. project” means the acquisition, development, construction, installation, an…

(a) For the purposes of this section, the term: (1) “DCRA” means the Department of Consumer and Regulatory Affairs. (2) “Property” means the real property in Square 441, as referenced in the District of Columbia Office of the Surveyor Record of Squares, Book II, Page 441, that is…

(a) The real property described as Lots 833 through 835 and 7000 through 7011, Square 375, as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots in the future, known as the First Congregational United Church of Christ property and o…

Forty percent of the annual real property taxes imposed by Chapter 8 of this title on the real property described as Lot 40, Square 377, that is owned by The Pew Charitable Trusts, shall be abated for 30 years; provided, that the real property continues to be owned by The Pew Cha…

The tax imposed by Chapter 8 of this title with respect to the real property previously described as Lots 19, 20, 54, 802, 803, 810, and 811, Square 5560, and currently described as Lot 0055, Square 5560, and any improvements thereto, shall be abated for 10 years, beginning Octob…

(a) As of August 13, 2010, the real property described as Lot 49, Square 281, owned by King Housing, LLC, or by an entity controlled, directly or indirectly, by King Housing, LLC, shall be exempt from taxation under Chapter 8 of this title so long as the real property continues t…

(a) For the purposes of this section, the term: (1) “Center Leg Freeway (Interstate 395) PILOT Area” means the real property conveyed to the Owner under section 3 of the Redevelopment of the Center Leg Freeway (Interstate 395) Act of 2010, effective October 26, 2010 (D.C. Law 18-…

(a) The real property described as Lots 0024, 0025, 0026, 0038, 0214, 0215, 0923, 0924, and 0925, Square 5730, owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, I…

(a) The real property described as Lot 0045, Square 6118, and currently owned by Wayne Place Senior Living Limited Partnership, a District of Columbia limited partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is: (1) Owned a…

The real property described as Lot 8, Square 5058, and any improvements thereon, shall be exempt from the tax imposed by Chapter 8 of this title for 10 years.

(a) The real property, described as Lot 78, Square 2855 (“real property”), which will be transferred from NCBA Housing Development Corporation of the District of Columbia, a District of Columbia nonprofit corporation, to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, s…

(a) Beginning October 1, 2014, the tax imposed by Chapter 8 of this title on the real property described as Lot 258, Square 672, and any improvements thereon, shall be abated for 10 years; provided, that: (1) The aggregate amount of the abatement shall not exceed $5.76 million; a…

The real property described as Lot 120, Square 5129, and any improvements thereon, shall be exempt from the tax imposed by Chapter 8 of this title during tax years 2011 through 2040; provided, that the total tax exemption provided by this section shall not exceed $30,000 a year.

The real property described as Lot 819, in Square 5912, known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007,…

(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, …

(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…

(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…

(a) A bill introduced in the Council that grants an exemption or abatement of a tax imposed by this title or by § 42-1103, unless the exemption or abatement is one of general applicability, shall not receive a Council hearing until a completed tax abatement financial analysis (“T…

(a) To the extent allowable by law, on or before April 1 of each year, beginning in 2012, and every year thereafter, any nonprofit organization or business entity owning property receiving a real property tax exemption or abatement pursuant to Chapter 10 (other than property exem…

For the preparation of the financial analysis required by § 47-4701(b)(1)(F) and the annual certification required by § 47-4702, the Chief Financial Officer shall set forth guidance regarding the collection of information necessary to implement these sections.

This chapter shall apply as of October 1, 2011.

For the purposes of this chapter, the term: (1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the Low-Income Housing Tax Credit Program, including personnel costs. (2) “Department” means the Department of Housing and Community Develop…

(a)(1) There is established a District of Columbia low-income housing tax credit. Subject to available funds, the Department may authorize annually under this chapter total tax credits equal to the credit ceiling allocated to the District of Columbia by the federal Internal Reven…

(a) A taxpayer may receive a District of Columbia low-income housing tax credit with respect to a qualified project; provided, that the Department issues an eligibility statement for that qualified project. (b) The total District of Columbia low-income housing tax credit availabl…

(a) The owner of a qualified project eligible for the District of Columbia low-income housing tax credit shall submit a copy of the eligibility statement issued by the Department with respect to the qualified project at the time of filing the project owner’s state tax return. In …

The Chief Financial Officer or the Department may require the filing of additional documentation necessary to determine the eligibility or accuracy of a tax credit claimed under the provisions of this chapter through the promulgation of regulations.

(a) All or any portion of tax credits issued in accordance with the provisions of this section may be transferred, sold, or assigned. (b) An owner or transferee desiring to make a transfer, sale, or assignment shall submit to the Chief Financial Officer a statement that describes…

(a) The Department, in consultation with the Chief Financial Officer, shall monitor and oversee compliance with the District of Columbia’s Low-Income Housing Tax Credit Program and may promulgate regulations requiring the filing of additional documentation considered necessary to…

Except for unused credits carried forward pursuant to § 47-4803(c) and for credits claimed under regulations promulgated by the Department consistent with the special rule set forth in section 42(f)(2) of the 1986 Internal Revenue Code , as amended and in effect for the taxable y…