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

(a) For the purposes of this section, the term: (1) “Developer” means CS Master V, LLC, its successors, affiliates, and assigns. (2) “Constitution Square Project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, …

(a) For purposes of this section, the term: (1) “Bonds” means any bonds, notes, or other instruments issued by the District pursuant to Title II of the Rhode Island Metro Plaza Revenue Bonds Approval Act of 2008, effective April 2, 2008 (D.C. Law 17-140; 55 DCR 1870) [§ 1-308.41 …

(a) The transfer of Lots 3 and 4, Square 5919, transferred to Specialty Hospitals of Washington-GSE Holdings, LLC, or certain of its subsidiary entities, shall be exempt from the tax imposed by § 42-1103 and § 47-903. (b) The real property, including land and improvements, design…

(a) The real property taxes to be imposed with respect to the real property identified in the tax records of the District of Columbia, as of the effective date of this section [August 29, 2008], as Square 673, Lot 837, and any improvements thereto, shall be abated in any amount i…

(a) For the purposes of this section, the term: (1) “Bonds” means any bonds, notes, or other obligations issued by the District pursuant to the Southwest Waterfront Bond Financing Act of 2008 [D.C. Law 17-252]. (2) “Lot” means real property as defined in § 47-802(1). (3) “Master …

Expired Expired.

(a) For the purposes of this section, the term: (1) “Developer” means NoMa West Residential I, LLC, its successors, affiliates, and assigns. (2) “Eckington One Residential Project” means the acquisition, development, construction, installation, and equipping, including the financ…

(a) For the purposes of this section, the term “Unity Health Center” means the portion of the real property described as Lot 253, Square 672, in use by Unity Health Care, Inc., as the Walker Jones/Northwest One Unity Health Center. (b) The real property taxes imposed by Chapter 8…

(a) For the purposes of this section, the term: (1) “Affordable rental housing project” means a housing development in which units are rented to households with not more than 60% of area median income (adjusted for household size) as such amount of area median income is determine…

(a) For the purposes of this section, the term: (1) “Gateway Market Center and Residences” means the real property located at 1240 — 1248 4th Street, N.E., more particularly described as Lots 5, 800, 802, and 809, and Parcels 129/9 and 129/32, Square 3587. (2) “Gateway Market Cen…

(a) The National Law Enforcement Officers Memorial Fund, Inc. (“Fund”) and the vendors at the National Law Enforcement Museum (“Museum”) located on United States Reservation Number 7, on property bounded by the National Law Enforcement Officers Memorial on the north; the United S…

(a) For the purposes of this section, the term: (1) “Developer” means L2CP, LLC, its successors, affiliates, and assigns. (2) “View 14 Project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of c…

(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 bu…

(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 am…

The real property described as Lot 801, Square 643S, known as the Randall School development project, owned by the Trustees of the Corcoran Gallery of Art, a nonprofit corporation, shall be exempt from the tax imposed by Chapter 8 of this title, beginning October 1, 2008, and for…

(a) For the purposes of this section, the term: (1) “14W and the YMCA Anthony Bowen Project” means the acquisition, development, construction, installation, and equipping of a mixed-use project on the 14W and the YMCA Anthony Bowen Property, including the redevelopment of the his…

(a) For the purposes of this section, the term: (1) “Affordable Units” means residential units affordable to households with incomes between 60% and 80% of the area median income of the Washington, D.C. metropolitan statistical area as determined annually by the United States Dep…

(a) For the purposes of this section, the term: (1) “AMI” means the median income for the Washington, D.C. metropolitan area. (2) “Developer” means CJUF II Park Place at Petworth, LLC, CHVP26, LLC, or Highland Park West, LLC, and their successors, affiliates, and assigns, either …

(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. …

[Not funded].

(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.

[Not funded].

[Repealed or reserved.]

(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…

[Not funded].

(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, …

[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…