District of Columbia Code
Chapter 10 - Property Exempt from Taxation
§ 47–1071. National Community Reinvestment Coalition and Subsidiaries; Lot 20, Square 222 and Lot 37, Square 221

(a) The real estate described for assessment and taxation purposes as lot 20, square 222, in the District of Columbia, and the buildings located thereon, owned by National Community Reinvestment Coalition, Inc., a District of Columbia nonprofit corporation, is hereby exempt from taxation for that portion of property owned by the National Community Reinvestment Coalition and occupied and used by the National Community Reinvestment Coalition or its nonprofit tenants to the extent that the property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of §§ 47-1007 and 47-1009.
(b)(1)(A) Subject to paragraph (2) of this subsection:
(i) The real property described as Lot 37, Square 221, and the buildings thereon ("Property"), shall be exempt from real property taxation so long as the Property is owned by the National Community Reinvestment Coalition ("NCRC") or a direct or indirect wholly owned subsidiary of NCRC, and used for the purposes and activities of NCRC, the direct or indirect wholly owned subsidiary of NCRC, or the nonprofit tenants of NCRC, and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemption had been granted administratively under this chapter; and
(ii) A deed granted to or transferred from NCRC, or a direct or indirect wholly owned subsidiary of NCRC, with respect to:
(I) The Property, shall be exempt from recordation or transfer tax as if the Property was entitled to or receiving an exemption under § 47-1002 during the time and to the extent that the Property is entitled to exemption under sub-subparagraph (i) of this subparagraph; and
(II) Lot 20 in Square 222, shall be exempt from recordation or transfer tax as if the Property was entitled to or receiving an exemption under § 47-1002 during the time and to the extent that Lot 20 in Square 222 is entitled to exemption under subsection (a) of this section.
(B) For the purposes of subparagraph (A)(ii) of this paragraph, the term "deed" shall have the same meaning as provided in § 42-1101(3)).
(2)(A) The exemptions provided under this subsection and the forgiveness provided under section 3 of the National Community Reinvestment Coalition Real Property Tax Exemption Amendment Act of 2018, passed on 2nd reading on January 9, 2018 (Enrolled version of Bill 22-521)("NCRC Tax Act"), shall be contingent upon NCRC, one or more direct or indirect subsidiaries of NCRC, or one or more company affiliates of NCRC, beginning with the tax year that this subsection and subsection (c) are applicable, investing through equity or debt financing at least $10 million in affordable-housing development and preservation and, in addition to the $10 million, at least $1.5 million in the development of entrepreneurship, with a priority given to returning citizens, over 10 consecutive real property tax years ("commitment").
(B) Each applicant for entrepreneurial assistance shall be required to meet federally mandated minimum underwriting standards, as required by 12 C.F.R. § 614.4150 (1997), for any loan provided pursuant to subparagraph (A) of this paragraph.
(C) For the purposes of this paragraph, the term:
(i) "Company affiliate" means a company that is less than 50% owned by NCRC, or is in some way related to NCRC.
(ii) "Returning citizens" means persons who are residents of the District who were previously incarcerated.
(c)(1) By January 1 of the year following the year that NCRC has fulfilled the commitment as described in subsection (b)(2) of this section or of the expiration of the 10-year commitment period described in subsection (b)(2) of this section, whichever is earlier, NCRC shall submit a report to the Mayor detailing its compliance, or the extent of its compliance, with the commitment.
(2) Within 60 days after the report required by paragraph (1) of this subsection is filed, the Mayor shall certify to the Office of Tax and Revenue that the commitment has been satisfied or has not been satisfied, whichever applies.
(3) If the commitment has not been satisfied, all real property, recordation, and transfer taxes, together with all penalties and interest that was forgiven pursuant to section 3 of the NCRC Tax Act or exempted pursuant to subsection (b) of this section shall be due and payable to the District of Columbia and such taxes, penalties, and interest shall be a lien against the Property to secure repayment of such amounts; provided, that recordation and transfer taxes may also be collected as otherwise provided by law.
(Mar. 8, 2006, D.C. Law 16-60, § 2(b), 53 DCR 19; Mar. 29, 2018, D.C. Law 22-76, § 2, 65 DCR 1551.)
This section is referenced in § 38-2972.01.
Section 7025 of D.C. Law 22-168 repealed section 4 of D.C. Law 22-76 amending the applicability restriction impacting this section. Therefore the amendments of this section by D.C. Law 22-76 have been implemented.
Applicability of D.C. Law 22-76: § 4 of D.C. Law 22-76 provided that the change made to this section by § 2 of D.C. Law 22-76 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Structure District of Columbia Code

District of Columbia Code

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

Chapter 10 - Property Exempt from Taxation

§ 47–1001. Real property — Listing

§ 47–1002. Real property — Exemptions

§ 47–1003. Disabled American Veterans

§ 47–1004. National Society of the Colonial Dames of America

§ 47–1005. Real property tax exemption

§ 47–1005.01. Interests in real property belonging to government and international organizations

§ 47–1005.02. Nonprofit affordable housing developer tax relief

§ 47–1005.03. Nonprofit Workforce Housing Properties

§ 47–1006. Use of property by agencies of the United States or American Red Cross

§ 47–1007. Real property tax exemption

§ 47–1008. Abatement or refund of tax assessed against exempt property

§ 47–1009. Appeals from assessments

§ 47–1010. Rules and regulations

§ 47–1010.01. Real property tax exemption

§ 47–1011. Property of United States, District of Columbia, and foreign legations exempt from assessments for improvements

§ 47–1012. Louise Home

§ 47–1013. Sheridan tapestries

§ 47–1014. Chesapeake and Ohio Canal

§ 47–1015. Oak Hill Cemetery Company

§ 47–1016. Corcoran Gallery of Art — Real property and works of art

§ 47–1017. Corcoran Gallery of Art — Endowment fund

§ 47–1018. Howard University

§ 47–1019. Luther Statue Association

§ 47–1020. Saint Mark’s Protestant Episcopal Church

§ 47–1021. Young Women’s Christian Home

§ 47–1022. Young Women’s Christian Association — Property

§ 47–1023. Young Women’s Christian Association — Accrued liability

§ 47–1024. Young Men’s Christian Association

§ 47–1025. Cedar Hill

§ 47–1026. Edes Home

§ 47–1027. General Education Board

§ 47–1028. Daughters of American Revolution — Lots 8, 9, and 10, square 173

§ 47–1029. Daughters of American Revolution — Square 173

§ 47–1030. Daughters of American Revolution — Square 173 — Lots 12, 13, 14, 15, and 16

§ 47–1031. Daughters of American Revolution — Square 173 — Lots 23, 24, 25, 26, 27, and 28

§ 47–1032. Daughters of American Revolution — Square 173 — Lots 4, 5, 6, 7, and 11

§ 47–1033. National Society United States Daughters of 1812; lot 811, square 210

§ 47–1034. National Society of the Sons of the American Revolution

§ 47–1035. The American Legion; lot 32 and 33 in square 185 and lot 01 in square 763

§ 47–1036. National Education Association

§ 47–1036.01. National Education Association — Real property subject to District taxation

§ 47–1037. Society of the Cincinnati; part of lot 5, lots 42, 43, 49, and 837 in square 67

§ 47–1038. American Veterans of World War II; lot 805, square 160

§ 47–1039. Veterans of Foreign Wars; lots 38, 20, 19, and 841, square 757 and lot 0001 in square 2709

§ 47–1040. National Woman’s Party; lots 863, 864, and 885, square 725

§ 47–1041. American Association of University Women; lot 84, square 197

§ 47–1042. National Guard Association; lot 60, square 625

§ 47–1043. Woodrow Wilson House

§ 47–1044. American Institute of Architects Foundation

§ 47–1045. Prince Hall Freemason and Eastern Star Charitable Foundation, lot 0826 in square 0333

§ 47–1046. American Legion, James Reese Europe Post No. 5, lot 33 in square 3508

§ 47–1047. ARCH Training Center, lots 80, 81, and 949 in Square 5861

§ 47–1048. Shakespeare Theatre; lot 814, square 787

§ 47–1049. Lowell School, lot 80, in square 2745-F

§ 47–1050. Greater Southeast Community Hospital Corporation and Hadley Memorial Hospital

§ 47–1051. Woolly Mammoth Theatre Company, lot 0042 in square 0457

§ 47–1052. Payments in lieu of taxes, lots 878 and 880, square 456

§ 47–1053. DC Teachers Federal Credit Union; lot 809, square 938

§ 47–1054. Capitol Hill Community Garden Land Trust; lot 30, square 1060

§ 47–1055. Payments in lieu of taxes, Reservation 13 Benefit Area

§ 47–1056. Rosedale Conservancy, lot 817 in square 1954

§ 47–1057. Crispus Attucks Development Corporation, lot 0046 in square 3117

§ 47–1058. Emmaus Rehabilitation Project, lot 74 in square 366

§ 47–1059. American College of Cardiology and American College of Cardiology Foundation

§ 47–1060. Southeast Neighborhood House, lots 0808, 0904, and 0905 in square 5802

§ 47–1061. Hill East Community Garden; lot 0109 in square 1100

§ 47–1062. Bread for the City Community Garden

§ 47–1063. Department of the District of Columbia Veterans of Foreign Wars; lot 0040, square 5167

§ 47–1064. Payments in lieu of taxes; lots 826 and 831, square 491

§ 47–1065. Douglass Knoll, Golden Rule, 1728 W Street and Wagner Gainsville Rehabilitation Projects, lot 840 in Square 525, lots 33 through 36 in square 5734, lots 42 through 44 in square 5835, lot 166 in square 5778, lots 38 through 44 in square 589...

§ 47–1066. The Catholic University of America’s Soldiers and Airmen’s Home, parcel No. 121/29

§ 47–1067. Way of the Cross Church of Christ; lots 918, 7, 9, 11, 118, 119, 120, 121, 122, 123, 124, 125, 126, 800, 801, 861, 863, 865, 867, 869, and 871 in square 5730

§ 47–1068. Appalachian State University, lot 42 in square 871

§ 47–1069. American Psychological Association, lot 146, square 677

§ 47–1070. Walter Reed military housing

§ 47–1071. National Community Reinvestment Coalition and Subsidiaries; Lot 20, Square 222 and Lot 37, Square 221

§ 47–1072. New Columbia Community Land Trust; lots 803, 804, 805, 806, 807, and 808 in square 4110

§ 47–1073. Triangle Community Garden; lot 58, square 1966

§ 47–1074. Theatre Downtown, Inc.; lot 26, square 406

§ 47–1075. Far Southeast Community Organization; lots 73, 74, and 75 in square 5753

§ 47–1076. Heurich House Foundation; Lot 79, Square 115. [Repealed]

§ 47–1077. Tregaron Conservancy, Lots 848, 857, 859, and 860

§ 47–1078. SOME, Inc. and Affiliates Property Tax Exemption

§ 47–1079. Golden Rule Plaza, Inc., Lots 837, 841, and 842, Square 525, and Lot 840, Square 526

§ 47–1080. Bolling Air Force Base housing

§ 47–1081. KIPP DC — Douglass Property; Lot 950, Square 5872

§ 47–1082. The Studio Theatre housing

§ 47–1083. Building Bridges Across the River, Inc., Lots 2 and 6, Square 5894

§ 47–1084. Affordable Housing Opportunities, Inc. residential rental project; Lot 800, Square 5984, and Lot 916, Square 5730

§ 47–1085. KIPP DC — Shaw Campus; Lot 163, Square 510

§ 47–1086. United House of Prayer for All People — kitchen or feeding facilities

§ 47–1087. Hill Center at the Old Naval Hospital; Lot 5, Square 948

§ 47–1088. Meridian Public Charter School — Harrison Campus Property; Lot 814, Square 235

§ 47–1088.01. Meridian International Center

§ 47–1089. Jubilee Housing Limited Partnership Residential Rental Project; Lots 62, 63, and 809, Square 2576, and Lot 818, Square 2566

§ 47–1090. Washington Latin Public Charter School property; Lot 0800, Square 3327

§ 47–1091. Basilica of the National Shrine of the Immaculate Conception Property; Lot 6, Square 3663

§ 47–1092. YMCA Community Investment Initiative, Lot 2010, Square 234

§ 47–1093. American Academy of Achievement

§ 47–1094. Supreme Council of Scottish Rite Free Masonry of the Southern Jurisdiction of the United States; Lot 108, Square 192

§ 47–1095. SeVerna, LLC, Lot 247, Square 621. [Repealed]

§ 47–1096. N Street Village, Inc., Lot 93, Square 242

§ 47–1097. Naval Lodge Building, Inc.; Lot 800, Square 789

§ 47–1098. New Bethany Baptist Church; Lots 31, 32, and 806, Square 339; and Lots 23, 71, 72, 811, and 812, Square 367. [Repealed]

§ 47–1099. Jubilee Ontario Apartments, LP, Lot 805, Square 2565

§ 47–1099.01. Women's National Democratic Club; Lot 5, Square 135

§ 47–1099.02. Africare Real Property; Lots 805, 817, 816, 808, and 806, Square 509

§ 47–1099.03. University of the District of Columbia, Lot 114, Square 676

§ 47–1099.04. Washington Parks & People; Lots 841, 847, 848, and 851, Square 2841

§ 47–1099.05. Shaed School, LLC; Lot 816, Square 3552

§ 47–1099.06. 5601 East Capitol, LLC; Lot 153, Square 5283

§ 47–1099.07. St. Paul on Fourth Street, Inc.; Lots 1068 and 1069, Square 3648

§ 47–1099.08. Maime D. Lee, LLC; Lots 136 and 160, Parcel 124

§ 47–1099.09. National League of American Pen Women; Lot 0825, Square 0158

§ 47–1099.10. Children's Hospital Research and Innovation Campus tax exemptions

§ 47–1099.11. Emory United Methodist Church; Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012

§ 47–1099.12. Players Lounge; Lot 46, Square 5982