(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 PILOT Authorization Increase and Arthur Capper/Carrollsburg Public Improvements Revenue Bonds Approval Act of 2006, effective March 8, 2007 (D.C. Law 16-244; 54 DCR 609), and D.C. Official Code § 1-204.90.
(2) “Capper/Carrollsburg PILOT Area” means land in the southeast quadrant of the District located in Lots 0045, 0046, 0047, and 0048, Square 799; Lots 0020, 0025, 0026, 0027, 0028, 0816, 0818, 0819, and 0820, Square 800; Lots 0037, 0038, and 0039, Square 824; Squares 737, 739, 767, 768, 769, 797, 798, 825, S825 and 882; any portion of the land known as Reservation 17A which becomes part of Square 737 or 739; and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area upon abandonment thereof and reversion to a square or lot included in the Capper/Carrollsburg PILOT Area.
(3) “DCHA” means the District of Columbia Housing Authority.
(4) “Improvement Parcels” means Lots 0074 and 0075, Square 737, and Lot 0021, Square 769, but excluding any portion of the land known as Reservation 17A which becomes part of Square 737, and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area upon abandonment thereof and reversion to Square 737 or 769 or lot included in Square 737 or 769.
(5) “Owner” means those persons who may, from time to time, own all or a part of the Capper/Carrollsburg PILOT Area.
(7) “Payment in lieu of taxes” or “PILOT” means payments made in lieu of real property taxes pursuant to this section.
(8) “PILOT period” means the period commencing April 1, 2007, and ending on the earlier of March 31, 2037, or the day after the principal of bonds, together with interest and premium, if any, thereon, and all costs and expenses in connection with any suit, action, or proceeding by or on behalf of the holders of the bonds are fully met and discharged.
(b) During the PILOT period, the real property in the Capper/Carrollsburg PILOT Area (other than the Improvement Parcels) shall be exempt from real property taxation. The improvements on the real property within the Improvement Parcels shall be exempt from real property taxation, but shall not be exempt from special tax provided for in § 1-204.81. The land within the Improvement Parcels shall not be exempt from real property taxation pursuant to this section. Real property and improvements within the Capper/Carrollsburg PILOT Area which in the absence of this section would be subject to business improvement district assessments and other special assessments shall not be exempt from such assessments pursuant to this section or § 47-1002(30). Each owner of a parcel in the Capper/Carrollsburg PILOT Area shall make a PILOT in an amount equal to the real estate taxes, if any, that the owner would be obligated to pay on such parcel in the Capper/Carrollsburg PILOT Area in the absence of this section or in the case of the Improvement Parcels on the improvements on such parcel in the absence of this section. The PILOT shall be made in the same manner and at such times as annual real property taxes under Chapter 8 of this title.
(c) The PILOT shall be subject to the same penalty and interest provisions as unpaid real property taxes under Chapter 8 of this title.
(d) All PILOT shall be made to the District or its designee.
(e) The PILOT shall be paid on such dates that the annual real property taxes would have been due and payable on such parcel. An owner shall have at least 30 days from the date of issuance of a bill to pay any PILOT installment The owner shall deliver such PILOT to the address identified for delivery of such payment on the applicable bill.
(f) A lien for unpaid PILOT, including penalty and interest, shall attach to the applicable lot within the Capper/Carrollsburg PILOT Area in the same manner and with the same priority as a lien for delinquent real property tax under Chapter 13A of this title. An unpaid PILOT may be collected in accordance with Chapter 13A of this title.
(g) The owner of a lot within the Capper/Carrollsburg PILOT Area shall have the right to challenge any assessment or reassessment of such lot in accordance with the provisions of Chapter 8 of this title and the applicable PILOT shall reflect the result of such challenge.
(Mar. 20, 2008, D.C. Law 17-118, § 202(c)(2), 55 DCR 1461.)
This section is referenced in § 6-201 and § 47-1002.
For temporary (90 day) amendment of §§ 201 to 204 of D.C. Law 16-244, see § 101 of Arthur Capper/Carrollsburg Public Improvement Revenue Bonds Technical Correction Emergency Act of 2008 (D.C. Act 17-318, March 19, 2008, 55 DCR 3418).
For temporary (90 day) addition, see § 202(c)(2) of Arthur Capper/Carrollsburg Public Improvement Revenue Bonds Technical Correction Emergency Act of 2008 (D.C. Act 17-318, March 19, 2008, 55 DCR 3418).
For temporary (90 day) amendment of § 201 of D.C. Law 16-244, see § 2 of Arthur Capper/Carrollsburg Public Improvements Revenue Bonds Emergency Amendment Act of 2011 (D.C. Act 19-88, June 27, 2011, 58 DCR 5401).
Section 2 of D.C. Law 19-30, in par. (12), substituted “the relocation, construction (on-site or off-site), and redevelopment (on-site or off-site) of certain public facilities located within or serving the Capper/Carrollsburg PILOT Area, including off-site facilities for the Department of Public Works operations relocated from the Capper/Carrollsburg PILOT Area” for “the relocation, construction, and redevelopment of certain public facilities located within or serving the Capper/Carrollsburg PILOT Area”; and rewrote par. (16B) to read as follows:
“(B) Costs of relocation, construction (on-site or off-site), and redevelopment (on-site or off-site) of the Capper/Carrollsburg Public Improvements, including off-site facilities for the Department of Public Works operations relocated from the Capper/Carrollsburg PILOT Area;”.
Section 4(b) of D.C. Law 19-30 provided that the act shall expire after 225 days of its having taken effect.
For Capper/Carrollsburg Pilot and Bond Issuance approval, see §§ 201 to 204 of D.C. Law 16-244, as amended by D.C. Law 17-118, § 101, and D.C. Law 18-132, § 2.
Structure 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
§ 47–4603. 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
§ 47–4620. St. Martin’s Apartments project tax exemptions
§ 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
§ 47–4628. 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
§ 47–4634. 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
§ 47–4642. 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]
§ 47–4647. 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