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

(a) Subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #3 an amount computed as follows: 100% of the difference between the residential real property tax imposed by § 47-811 bef…

(a) The Mayor may approve up to $2.5 million in annual tax abatements under §§ 47-857.03 and 47-857.05; provided, the Mayor may approve only up to $500,000 in annual tax abatements in fiscal year 2003. (b) The Mayor may approve up to $2 million in annual tax abatements under §§ 4…

Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 [47-857.01] through 47-857.10 or to disallow the tax abatement thereunder. The Mayor shall give …

The Mayor shall promulgate regulations to implement §§ 47-857.01 through 47-857.09 within 180 days after the effective date of this section [April 19, 2002].

For the purposes of §§ 47-857.11 through 47-857.16, the term: (1) “Anacostia Nonprofit Zone” means all real property fronting on: (A) Good Hope Road, S.E., between the Anacostia Freeway and the 18th Street, S.E.; (B) Martin Luther King, Jr. Avenue, S.E., between S Street, S.E., a…

(a) Subject to approval by the Mayor under § 47-857.13 and subject to the caps established by § 47-857.15, a qualified nonprofit organization that purchases office space in an Eligible Nonprofit Zone shall be eligible for an abatement on its real property taxes in the amount of $…

(a) To be eligible to receive a tax abatement under § 47-857.12, a qualified nonprofit organization shall submit to the Mayor an application and the Mayor shall determine whether the organization is eligible to receive the real property tax abatement. The Mayor shall approve the …

A qualified nonprofit organization that is receiving a real property tax abatement under this section shall file annually with the Mayor and the Office of Tax and Revenue the report required by § 47-1007 and shall include in such report: (1) A certification that the qualified non…

(a) The total annual dollar amount of tax abatements approved for an Eligible Nonprofit Zone shall not exceed: (1) $600,000 in the Anacostia Nonprofit Zone; (2) $2.6 million in the Capitol Riverfront Nonprofit Zone; (3) $800,000 in all Designated Nonprofit Zones; (4) $600,000 in …

The Mayor, pursuant to Chapter 5 of Title 2, may issue rules to implement the provisions of §§ 47-857.11 through 47-857.16.

For the purposes of §§ 47-858.01 through 47-858.05, the term: (1)(A) “Area median income” means: (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided…

In order for a property to be eligible for a tax abatement under § 47-858.03 or § 47-858.04, an owner must: (1) Submit an application to the Mayor requesting certification of the property and rehabilitation as eligible for the tax abatement; and (2) Receive the Mayor’s certificat…

(a) Subject to § 47-858.02 and subsection (b) and (c) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007,…

(a) Subject to § 47-858.02 and subsection (b) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007, the rea…

(a) Sections 47-858.01 through 47-858.04 shall apply for tax years beginning on or after October 1, 2002. (b) On or after the first day of the tax year for which the qualification for an abatement is certified, the Mayor shall certify to the Office of Tax and Revenue a list of th…

For the purposes of §§ 47-859.01 through 47-859.05, the term: (1) “Eligible Area” means those portions of Wards 5 and 6 which comprise the geographic area defined by a line that starts at the center of the street at the intersection of Massachusetts Avenue, N.E., and 1st Street, …

(a) Subject to paragraph (1) of this subsection and subsection (b) of this section, and to the tax abatement limits imposed by § 47-859.04, the Mayor shall approve a tax abatement under § 47-859.03 for an Eligible Real Property if: (1) The owner, or his designee or assignee, rece…

For all Eligible Real Properties certified under § 47-859.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 an amount computed as follows: $1.50 per residential FAR square foot, multiplied by the building’s total residential FAR square footag…

The Mayor may approve an amount not to exceed $5 million annually in tax abatements under § 47-859.03, not to exceed $50 million in the aggregate.

Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 through 47-859.05 or to disallow the tax abatement thereunder. The Mayor shall give the owner at…

The Mayor shall promulgate rules to implement §§ 47-859.01 through 47-859.04 within 180 days after [July 7, 2009].

(a) Real property tax imposed by § 47-811 on real property certified as eligible pursuant to subsection (d) of this section shall be abated each year during the period set forth in subsection (c) of this section, by the amount certified by the Mayor for that year; provided, that:…

(a) For the purposes of §§ 47-860.01 through 47-860.04, the term: (1) "Certified business enterprise" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2. (2) "Eligible area" means: (A) [Repealed]. (B) [Repealed]. (C) The geo…

*NOTE: This section includes amendments by emergency legislation that will expire on November 11, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.* (a) Subject to § 4…

(a) Each property for which the Mayor has approved a tax abatement under § 47-860.02(a)(8) shall be: (1) Exempt from the requirement to enter into a First Source Agreement as to the construction and development phases of the project; and (2) For the first sale within 10 years aft…

*NOTE: This section includes amendments by emergency legislation that will expire on November 11, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.* (a) For each prope…

The Mayor shall, pursuant to Subchapter I of Chapter 5 of Title 2, issue rules to implement §§ 47-860.01 through 47-860.03.".

*NOTE: This section was created by emergency legislation that will expire on November 11, 2026.* (a) Real property tax imposed by § 47-811 on real property certified as eligible pursuant to subsection (f) of this section shall be abated each year during the period set forth in su…

Except as specifically provided in this chapter, or in other provisions of law applicable to the District of Columbia, the Council may by regulation establish penalties for violations of any provisions of this chapter, including any regulation issued pursuant to this chapter. Suc…

*NOTE: This section was created by emergency legislation that will expire on November 11, 2026.* (a) The real property tax imposed by § 47-811 on real property certified as eligible pursuant to subsection (e) of this section may be abated each year during the period of years dete…

*NOTE: This section was created by emergency legislation that will expire on November 11, 2026.* (a) The real property tax imposed by § 47-811 on real property certified as eligible pursuant to subsection (e) of this section may be abated each year during the period of years dete…

The Mayor may promulgate rules and regulations for the proper administration of the provisions of §§ 47-845 and 47-846 [repealed].

(a) For the purposes of this section, the term: (1) “Adjusted gross income” shall have the same meaning as in section 62 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 17; 26 U.S.C. § 62). (1A) “Eligible household” means: (A) In the case of a house or c…

(a) Real property receiving the homestead deduction under § 47-850 or § 47-850.01 shall receive an owner-occupant residential tax credit. (b) The credit under subsection (a) of this section shall be calculated as follows: (1)(A) In the case of real property that did not receive t…

(a) For the purposes of this section and § 47-866, the term: (1) “Affordable multifamily housing property” means residential real property consisting of 5 or more dwelling units in which, as the result of use restrictions or other covenants, at least 20% of the dwelling units are…

(a)(1) Subject to subsection (b) and (d) of this section, if improvements of at least $10,000 are made within a 24-month period to each of the dwelling units in an eligible low-income housing development, the real property tax imposed on the property by § 47-811 shall be reduced …

(a) A public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor…

(a) Except as provided in subsection (b) of this section, if real property is used as an urban farm, then 90% of the real property tax otherwise levied pursuant to [§ 47-811] on the portion of the real property exclusively in use as an urban farm shall be abated for each real pro…

(a) For taxable years beginning after December 31, 2018, a qualified business that leases real property that is taxed under this chapter or under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the qualified business' pro rata s…

*NOTE: This section includes amendments by emergency legislation that will expire on November 11, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.* (a) For purposes o…

*NOTE: This section includes amendments by emergency legislation that will expire on November 11, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.* (a)(1) Subject to …

*NOTE: This section was created by emergency legislation that will expire on November 11, 2026.* (a) A property for which the Mayor has approved a tax abatement under § 47-870.01 shall not, based on the approval and receipt of the tax abatement, be required to enter into a First …

The Mayor may, pursuant to Subchapter 1 of Chapter 5 of Title 2, issue rules to implement §§ 47-870 through 47-870.01.

For the purposes of this subchapter, the term: (1) “Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d); and (2) “Homeowners association” means a mandatory membership association of owner…

(a) For purposes of computing taxes on real property in the District of Columbia, Class 1 Property shall be allowed a credit against the tax imposed under § 47-811. (b) The credit shall not be allowed for a single dwelling unit owned as a condominium if the single dwelling unit: …

(a) For purposes of computing taxes on real property in the District of Columbia, Class 1A or 1B Property owned by a cooperative housing association shall be allowed a credit against the tax imposed under § 47-811. (b) The credit shall not be allowed for Class 1A or 1B Property o…