(a) Subject to subsection (b) of this section, the real property described as Lot 72 in Square 5041 and Lot 811 in Square 5056 shall be allowed an annual real property tax abatement equal to the amount of the real property taxes assessed and imposed by Chapter 8 of this title of up to a total maximum amount for each lot of $300,000 per year for 30 real property tax years commencing for Lot 72 and Lot 811 at the beginning of the first month following the date that specific lot is issued a final certificate of occupancy ("commencement date") and ending for each lot at the end of the 30th full real property tax year following the lot's commencement date.
(b) The real property tax abatement authorized by this section shall expire for the lot, or lots, whichever the case may be, that has not been issued a final certificate of occupancy by September 20, 2022, and an abatement pursuant to this section shall not be allowed.
(c) Notwithstanding any other provision of law and provided that the final certificate of occupancy is issued on or before September 20, 2022, upon the issuance of a final certificate for Lot 72 or Lot 811, any fees or deposits charged to and paid by the owner of that specific lot for the development of Lot 72 or Lot 811, including private space or building permit fees or public space permit fees ("related fees"), shall be refunded and any prospective related fees forgiven.
(d) The tax abatements and the exemptions from fees and deposits provided pursuant to 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 development of Lot 72 or Lot 811.
(Apr. 20, 2013, D.C. Law 19-255, § 2(b), 60 DCR 987; Oct. 8, 2016, D.C. Law 21-160, § 7092(b), 63 DCR 10775; Oct. 30, 2018, D.C. Law 22-168, § 7172, 65 DCR 9388; Dec. 3, 2020, D.C. Law 23-149, § 7042, 67 DCR 10493.)
For temporary (90 days) amendment of this section, see § 2 of Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Emergency Amendment Act of 2019 (D.C. Act 23-200, Jan. 16, 2020, 67 DCR 588).
For temporary (90 days) amendment of this section, see § 7172 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 7172 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 days) addition of this section (originally designated as § 47-4645), see § 2 of the Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Emergency Act of 2012, (D.C. Act 19-556, December 2, 2012, 59 DCR 14782).
For temporary (90 days) addition of this section, see § 2(b) of the Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Congressional Review Emergency Act of 2013 (D.C. Act 20-15, March 1, 2013, 60 DCR 3966, 20 DCSTAT 469).
For temporary (90 days) repeal of D.C. Law 19-255, § 3, see § 7009 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 19-255, § 3, see § 7009 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 § 2 of the Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Emergency Amendment Act of 2014 (D.C. Act 20-526, Dec. 18, 2014, 61 DCR 13117, 20 STAT 4443).
For temporary (90 days) amendment of this section, see § 2 of the Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-45, Mar. 31, 2015, 62 DCR 4568, 21 DCSTAT 877).
For temporary (90 days) amendment of this section, see § 2 of the Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Emergency Amendment Act of 2015 (D.C. Act 21-241, Dec. 21, 2015, 63 DCR 13).
For temporary (225 days) amendment of this section, see § 2 of Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Temporary Amendment Act of 2020 (D.C. Law 23-70, Mar. 19, 2020, 67 DCR 1114).
For temporary (225 days) addition of this section (originally designated as § 47-4645), see § 2 of the Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Temporary Act of 2012 (D.C. Law 19-245, Mar. 19, 2013, 60 DCR 101).
For temporary (225 days) amendment of this section, see § 2 of the Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Temporary Amendment Act of 2014 (D.C. Law 20-251, Apr. 30, 2015, 62 DCR 1876).
For temporary (225 days) amendment of this section, see § 2(b) of the Parkside Parcel E and J Mixed-Income Apartments TaxAbatement Temporary Amendment Act of 2015 (D.C. Law 21-87, Mar. 9, 2016, 63 DCR 792).
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 19-255 provided that the act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan, as certified by the Chief Financial Officer to the Budget Director of the Council in a certification published by the Council in the District of Columbia Register.
Section 7009 of D.C. Law 20-61 repealed D.C. Law 19-255, § 3.
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