District of Columbia Code
Chapter 46 - Special Tax Incentives
§ 47–4605. Carver 2000 Low-Income and Senior Housing Project — Tax exemptions

(a) For the purposes of this section, the term “Carver 2000 Low-Income and Senior Housing Project” means the financing, refinancing, or reimbursing of costs incurred for the acquisition, development, construction, installation, and equipping of the mixed-use 176 units of apartment and town homes for senior citizens and low-income residents of the District of Columbia, located in the following squares and lots: 5140-0088; 5190-0806; 5190-0807; 5190-0808; 5348-0001; 5348-0002; 5348-0003; 5348-0004; 5348-0005; 5348-0006; 5348-0007; 5348-0008, and consisting of:
(1) Land and improvements that are to be renovated into approximately 176 units of apartments and town homes for senior citizens and low-income families; and
(2) All common areas and ancillary improvements identified in any pre-existing financing agreements supporting the development of low-income and senior housing in the lots and squares identified in this subsection.
(b) The Carver 2000 Low-Income and Senior Housing Project shall be exempt from the tax imposed by §§ 42-1102 and 47-903.
(c) The sales and rental of tangible personal property to be incorporated in or consumed in the Carver 2000 Low-Income and Senior Housing Project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project property, shall be exempt from the tax imposed by § 47-2002.
(d)(1) The Carver 2000 Low-Income and Senior Housing Project property shall be exempt from the tax imposed by Chapter 8 of this title, and any related fees waived.
(2) The real property tax exemption and fee waiver granted by paragraph (1) of this subsection shall apply for the consecutive real property tax years beginning with Tax Year 2003.
(3) Repealed.
(e) The exemptions pursuant to subsections (c) and (d) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project.
(Oct. 20, 2005, D.C. Law 16-33, § 1172(b), 52 DCR 7503; Mar. 2, 2007, D.C. Law 16-191, § 5(e), 53 DCR 6794; July 13, 2012, D.C. Law 19-151, § 2, 59 DCR 5134; Sept. 20, 2012, D.C. Law 19-168, § 7005, 59 DCR 8025; Feb. 26, 2015, D.C. Law 20-155, § 7092, 61 DCR 9990.)
D.C. Law 16-191 validated a previously made technical correction in the section number.
D.C. Law 19-151, in subsec. (a), substituted “squares and lots: 5140-0088;” for “lots and squares: 5140 0819; 5140 0820; 5140 0821; 5140 0822; 5140 0823; 5140 0824; 5140 0825; 5140 0826;”; in subsec. (d)(1), substituted “Chapter 8 of this title, and any related fees waived” for “Chapter 8”; in subsec. (d)(2), substituted “exemption and fee waiver granted” for “exemption granted” and “apply for the 16” for “only apply for the 8”.
The 2012 amendment by D.C. Law 19-168 added (d)(3).
The 2015 amendment by D.C. Law 20-155 substituted “the consecutive real property tax years” for “the 16 consecutive real property tax years” in (d)(2); and repealed (d)(3).
For temporary (90 day) addition of section, see § 2(b) of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2004 (D.C. Act 15-734, January 19, 2005, 52 DCR 1966).
For temporary (90 day) addition of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Emergency Amendment Act of 2005 (D.C. Act 16-53, March 17, 2005, 52 DCR 3170).
For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Amendment Act of 2005 (D.C. Act 16-99, June 21, 2005, 52 DCR 6083).
For temporary (90 day) addition, see § 1172(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 day) amendment of section, see § 3(a) of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2011 (D.C. Act 19-115, July 28, 2011, 58 DCR 6540).
For temporary (90 day) addition of section, see § 3 of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2011 (D.C. Act 19-115, July 28, 2011, 58 DCR 6540).
For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-195, October 18, 2011, 58 DCR 9162).
For temporary (90 day) amendment of section, see § 7005 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see §§ 2, 3 of the Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Act of 2012 (D.C. Act 19-407, July 24, 2012, 59 DCR 9128).
For temporary (90 day) amendment of section, see § 7005 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
For temporary (90 days) repeal of D.C. Law 19-151, § 3, see § 7004 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) repeal of D.C. Law 19-151, § 3, see § 7004 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
For temporary (90 days) amendment of this section, see § 7102 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7092 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7092 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
Section 2 of D.C. Law 19-54 added subsec. (d)(3) to read as follows: “(3) The real property tax exemption granted by paragraph (1) of this subsection shall apply to Lots 806, 807, and 808 in Square 5190 and to Lots 1, 2, 3, 4, 5, 6, 7, and 8 in Square 5348 for 16 consecutive real property tax years, beginning with tax year 2003.
Section 5(b) of D.C. Law 19-54 provides that the act shall expire after 225 days of its having taken effect.
Section 2(b) of D.C. Law 15-346, as amended by section 2 of D.C. Law 16-8, added a section designated as § 47-4607, concerning the Carver 2000 Low-Income and Senior Housing Project—tax exemptions.
Section 5(b) of D.C. Law 15-346 provides that the act shall expire after 225 days of its having taken effect.
Section 4(b) of D.C. Law 16-8 provides that the act shall expire after 225 days of its having taken effect.
Short title of subtitle V of title I of Law 16-33: Section 1171 of D.C. Law 16-33 provided that subtitle V of title I of the act may be cited as the Carver 2000 Low-Income and Senior Housing Project Act of 2005.
Section 7001 of D.C. Law 20-61 provided that Subtitle A of Title VII of the act may be cited as the “Subject to Appropriations Repealers Amendment Act of 2013”.
Section 3 of D.C. Law 19-151 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”
Section 7004 of D.C. Law 20-61 repealed D.C. Law 19-151, § 3.

Structure District of Columbia Code

District of Columbia Code

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

Chapter 46 - Special Tax Incentives

§ 47–4601. Lincoln Square Theater sales and use tax exemption

§ 47–4602. Tax credit to CareFirst for wages to qualified employees; sales tax exemption for construction

§ 47–4603. Jenkins Row development project — Tax exemptions

§ 47–4604. Lot 878, square 456 personal property tax and sales tax exemption

§ 47–4605. Carver 2000 Low-Income and Senior Housing Project — Tax exemptions

§ 47–4606. Brentwood Retail Center, 1060 Brentwood Road, N.E.; lot 57, square 3848

§ 47–4607. Parkside Terrace development project — Tax exemptions

§ 47–4608. DC-USA development project — Tax exemptions

§ 47–4609. New Convention Center Hotel project-deed and recordation tax exemption

§ 47–4610. Georgia Commons; Lots 848 and 849, Square 2906

§ 47–4611. Payments in lieu of taxes, Capper/Carrollsburg PILOT Area

§ 47–4612. Constitution Square development project tax abatements

§ 47–4613. Payments in lieu of taxes, Rhode Island Metro Plaza PILOT Area; sales tax exemption

§ 47–4614. East of the river hospital tax exemptions

§ 47–4615. Abatement of real property taxes for National Public Radio, Inc

§ 47–4616. Payments in lieu of taxes, Southwest Waterfront PILOT/TIF Area

§ 47–4617. Sales tax exemption for sales to Close Up Foundation. [Expired]

§ 47–4618. Eckington One Residential Project tax exemptions

§ 47–4619. Abatement of real property taxes for the temporary Walker Jones/Northwest One Unity Health Center

§ 47–4620. St. Martin’s Apartments project tax exemptions

§ 47–4621. Gateway Market Center and Residences, 1240 — 1248 4th Street, N.E., Lots 5, 800, 802, and 809, and Parcels 129/9 and 129/32, Square 3587 real property tax abatement and sales tax exemption

§ 47–4622. Sales and use tax credit for the National Law Enforcement Museum

§ 47–4623. View 14 Project tax exemption

§ 47–4624. The Urban Institute tax rebate

§ 47–4625. Kelsey Gardens redevelopment project

§ 47–4626. Randall School development project tax exemption

§ 47–4626.01. Randall School Contemporary Art Museum and Housing Development abatement

§ 47–4627. 14W and the YMCA Anthony Bowen Project; Lot 164 (formerly Lots 18, 19, 20, 120, 121, 160, 161, 828, and 835), Square 234

§ 47–4628. The Heights on Georgia Avenue; Lots 98, 903, 904, 908, and 911, Square 2892

§ 47–4629. Park Place at Petworth, Highland Park, and Highland Park Phase II Project tax exemptions

§ 47–4630. Tax abatements for high technology commercial real estate database and service providers

§ 47–4631. OTO Hotel at Constitution Square Project—tax exemptions. [Repealed]

§ 47–4632. Campbell Heights project; Lot 0207, Square 0204

§ 47–4633. Jubilee Housing residential rental project; Lot 863 in Square 2560, and Lot 873, Square 2563

§ 47–4634. Third & H Streets, N.E. development project—tax exemptions

§ 47–4635. UNCF — 10-year real property tax abatement

§ 47–4636. First Congregational United Church of Christ property tax abatement

§ 47–4637. The Pew Charitable Trusts — 30-year limited real property tax abatement

§ 47–4638. 2323 Pennsylvania Avenue, S.E., redevelopment project

§ 47–4639. King Towers residential housing rental project; Lot 49, Square 281

§ 47–4640. Payments in lieu of taxes, Center Leg Freeway (Interstate 395) PILOT Area

§ 47–4641. Allen Chapel A.M.E. Senior Residential Rental Project; Lots 0024, 0025, 0026, 0038, 0214, 0215, 0218, 0923, 0924, and 0925, Square 5730

§ 47–4642. St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118

§ 47–4643. 800 Kenilworth Avenue Northeast redevelopment project

§ 47–4644. Thirteenth Church of Christ real property tax relief. [Repealed]

§ 47–4646. NCBA Housing Development Corporation of the District of Columbia and Samuel J. Simmons NCBA Estates No. 1 Limited Partnership; Lot 78, Square 2855

§ 47–4647. 1029 Perry Street, N.E.; Lots 20 and 842, Square 3883. [Repealed]

§ 47–4648. Abatement of real property taxes for 2 M Street, N.E

§ 47–4649. Abatement of real property taxes for 4427 Hayes Street, N.E

§ 47–4650. International House of Pancakes Restaurant #3221 Tax Exemption Clarification

§ 47–4650.01. Father & Sons, LLC; Lot 819, Square 5912

§ 47–4651. Central Union Mission; Lots 825, 826, 830, and 831, Square 2895

§ 47–4652. Abatement of real property taxes for Adams Morgan Hotel

§ 47–4653. Universal Holiness Church property tax relief

§ 47–4654. Beulah Baptist Church, Dix Street Corridor Senior Housing LP, et al. equitable tax relief

§ 47–4655. The Washington Ballet, Lot 19, Square 1911

§ 47–4656. Abatement of real property taxes for Howard Town Center. [Repealed]

§ 47–4657. The Elizabeth Ministry, Inc. Affordable Housing Initiative; Lots 140 and 141, Square 5252

§ 47–4658. Lot 72, Square 5041 and Lot 811, Square 5056

§ 47–4659. The Israel Senior Residences, Lot 60, Square 3848

§ 47–4660. GALA Hispanic Theatre; Lot 79, Square 2837

§ 47–4661. Tibetan community property; Lot 30, Square 139

§ 47–4662. Historic Music Cultural Institutions. [Repealed]

§ 47–4663. Soccer Stadium tax abatements

§ 47–4664. Whitman-Walker Clinic, Inc.; Lot 129, Square 241

§ 47–4665. Creative and Open Space Modernization tax rebate

§ 47–4665.01. The Advisory Board Company — definitions. [Repealed]

§ 47–4665.02. The Advisory Board Company — tax abatement. [Repealed]

§ 47–4665.03. The Advisory Board Company — compliance. [Repealed]

§ 47–4665.04. The Advisory Board Company — community benefits. [Repealed]

§ 47–4665.05. The Advisory Board Company — certification by the Mayor. [Repealed]

§ 47–4665.06. EAB Global, Inc. real property tax abatement

§ 47–4666. International Spy Museum; Lot 7006, Square 387

§ 47–4667. East End grocery and retail incentive tax exemption

§ 47–4668. BID corporation – tax exemptions

§ 47–4669. Columbian Quarter Local Jobs and Tax Reduction Incentive

§ 47–4670. Chemonics International real property tax abatement

§ 47–4671. Mypheduh Films DBA Sankofa Video and Books, Lot 884, Square 2885

§ 47–4672. MLK Gateway real property tax abatement

§ 47–4673. New Howard University hospital and redevelopment real property tax abatement

§ 47–4674. D.C. Central Kitchen, Inc., Lot 0010, Square 0613

§ 47–4675. DC Habitat 900 55th Street N.E. and 2327 through 2341 Skyland Terrace S.E

§ 47–4676. Lots 835 and 840 in Square 5539