(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 Improvement Association is the owner of real property known as Lot 822 in Square 5262 and Lot 33 in Square 5264. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b).
(c) Dix Street Corridor Senior Housing LP is the owner of real property known as Lots 30, 45 and 54 in Square 5266. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b).
(d) The real property known as Lot 44 in Square 5228 and Lots 3 and 4 in Square 5229 and Lots 23, 811, 813, and 814 in Square 5253 and Lots 14 and 822 in Square 5262 and Lots 5, 6, 7, 9, 10, 39, and Lot 40 in Square 5263 and Lots 31, 33, 34 and 807 in Square 5264 and Lots 28, 29, 30, 45, and 54 in Square 5266 shall be exempt from real property taxes imposed by Chapter 8 of this title effective October 1, 2006, through September 30, 2020, and any real property taxes, interest, penalties, fees, or other related charges assessed, as of [April 27, 2013], against this real property with respect to this period are forgiven and any payment already made shall be refunded.
(Sept. 14, 2011, D.C. Law 19-21, § 7072(b), 58 DCR 6226; Dec. 24, 2013, D.C. Law 20-61, § 7062, 60 DCR 12472.)
The 2013 amendment by D.C. Law 20-61 substituted “September 30, 2020, and any real property taxes, interest, penalties, fees, or other related charges assessed, as of the effective date of the Beulah Baptist Church Real Property Equitable Tax Relief Temporary Act of 2013, effective April 27, 2013 (D.C. Law 19-27 [19-297]; 60 DCR 2629), against this real property with respect to this period are forgiven and any payment already made shall be refunded” for “September 30, 2010” in (d).
For temporary amendment of (d), see § 2 of the Beulah Baptist Church Real Property Equitable Tax Relief Baptist Church Real Property Equitable Tax Relief Emergency Act of 2012 (D.C. Act 19-621, January 22, 2013, 60 DCR 1336).
For temporary (90 days) amendment of this section, see § 2 of the Beulah Baptist Church Real Property Equitable Tax Relief Congressional Review Emergency Act of 2013 (D.C. Act 20-56, April 23, 2013, 60 DCR 6392, 20 DCSTAT 1405).
For temporary (90 days) amendment of this section, see § 7062 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) amendment of this section, see § 7062 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).
Section 2 of D.C. Law 19-297 substituted “September 30, 2020, and any real property taxes, interest, penalties, fees, or other related charges assessed, as of the effective date of the Beulah Baptist Church Real Property Equitable Tax Relief Temporary Act of 2013, passed on 2nd reading on January 8, 2013 (Enrolled version of Bill 19-1099), against this real property with respect to this period are forgiven and any payment already made shall be refunded” for “September 30, 2010” in (d).
Section 4(b) of D.C. Law 19-297 provided that the act shall expire after 225 days of its having taken effect.
Short title: Section 7061 of D.C. Law 19-21 provided that subtitle H of title VII of the act may be cited as “Beulah Baptist Church Tax Relief Act of 2011”.
Section 7061 of D.C. Law 20-61 provided that Subtitle F of Title VII of the act may be cited as the “Beulah Baptist Church Real Property Equitable Tax Relief Act of 2013”.
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
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