(a) Subject to approval by the Mayor under § 47-857.13 and subject to the caps established by § 47-857.15, a qualified nonprofit organization that purchases office space in an Eligible Nonprofit Zone shall be eligible for an abatement on its real property taxes in the amount of $8 per square foot, subject to subsection (c) of this section, for a period of 10 years, if:
(1) The qualified nonprofit organization purchases, after the effective date of this section, a minimum of 5,000 square feet of office space in the Eligible Nonprofit Zone;
(2) The qualified nonprofit organization occupies at least 75% of the office space purchased by the organization in the Eligible Nonprofit Zone and uses that space for the organization’s stated mission;
(3) The qualified nonprofit organization purchases the office space at the market rate, as determined by the Mayor;
(4) The qualified nonprofit organization is not receiving any other real property tax abatement for the office space; and
(5) The office space is occupied by the qualified nonprofit organization on or before September 30, 2013, if the office space is in the Capitol Riverfront Nonprofit Zone, Mount Vernon Nonprofit Zone, or NoMa Nonprofit Zone, or on or before September 30, 2016, if the office space is in the Anacostia Nonprofit Zone, a Designated Nonprofit Zone, or Minnesota-Benning Nonprofit Zone.
(b) Subject to approval by the Mayor under § 47-857.13, and subject to the caps established by § 47-857.15, if a qualified nonprofit organization leases office space in an Eligible Nonprofit Zone, the owner of the office space shall be eligible for an abatement on its real property taxes in the amount of $8 per square foot, subject to subsection (c) of this section, for a period of 10 years, if:
(1) The qualified nonprofit organization leases, after the effective date of this section [September 24, 2010], a minimum of 5,000 square feet of office space;
(2) The qualified nonprofit organization occupies at least 75% of the leased office space and uses that space for the organization’s stated mission;
(3) The qualified nonprofit organization leases the office space at the market rate, as determined by the Mayor;
(4) The qualified nonprofit organization leases the office space at a rate that is net of real estate taxes;
(5) The owner of the office space leased by the qualified nonprofit organization is not receiving any other real property tax abatement for the office space; and
(6) The office space is occupied by the qualified nonprofit organization on or before September 30, 2013, if the office space is in the Capitol Riverfront Nonprofit Zone, Mount Vernon Nonprofit Zone, or NoMa Nonprofit Zone, or on or before September 30, 2016, if the office space is in the Anacostia Nonprofit Zone, a Designated Nonprofit Zone, or Minnesota-Benning Nonprofit Zone.
(c)(1) The amount of the annual real property tax abatement provided to a qualified nonprofit organization or owner of office space under this section shall not exceed the real property tax liability for the office space that is receiving the abatement.
(2) A qualified nonprofit organization or owner of office space shall not be eligible to receive a real property tax abatement under §§ 47-857.11 through 47-857.16 for more than 100,000 square feet of office space.
(Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)
This section is referenced in § 47-857.13.
For temporary (90 day) addition, see § 7042(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 8 - Real Property Assessment and Tax
Subchapter II - Authority and Procedure to Establish Real Property Tax Rates
§ 47–811. Levy and disposition of tax; payment; penalty for nonpayment
§ 47–811.01. Real property tax amnesty. [Repealed]
§ 47–811.02. Overpayment; credit or refund; interest
§ 47–811.03. Real property tax abatement for certain commercial properties
§ 47–811.04. Abatement of penalty and interest; compromise
§ 47–812. Establishment of rates
§ 47–814. Rules and regulations
§ 47–815. Submission of estimated assessment roll
§ 47–816. Submission on exempt property
§ 47–817. Comparison of rates and burdens
§ 47–818. Adoption of enumerated reports as comparison. [Repealed]
§ 47–818.01. Adoption of enumerated reports as comparison
§ 47–819. Compilation and publication of comparisons
§ 47–820. Assessments — Estimated assessment roll; frequency of assessments
§ 47–822. Assessments — Person in whose name assessment made; address and number to be used
§ 47–824. Assessments — Notice to taxpayer; contents
§ 47–825. Assessments — Board of Equalization and Review. [Repealed]
§ 47–825.01. Board of Real Property Assessments and Appeals. [Repealed]
§ 47–825.01a. Real Property Tax Appeals Commission
§ 47–825.02. Public Advocate for Assessments and Taxation. [Repealed]
§ 47–825.03. Applicability of certain provisions; hearings open to public
§ 47–828. Violations of assessment provisions
§ 47–830. New buildings; complaints and appeals
§ 47–831. Omitted properties; void assessments; notice and appeal
§ 47–832. Subdivisions made during January, February, March, April, May, or June
§ 47–834. Reassessment or redistribution — Subdivisions; notice and appeal; validity
§ 47–837. Railroad companies — Baltimore and Ohio or Washington Terminal
§ 47–838. Railroad companies — Baltimore and Potomac
§ 47–839. Reassessment powers and duties of Mayor
§ 47–840. Valuation of federal property — Real estate included; return to Congress
§ 47–841. Valuation of federal property — Secretary of Interior to designate persons and regulations
§ 47–842. Historic property tax relief — Assessment of officially designated buildings
§ 47–843. Historic property tax relief — Eligibility
§ 47–844. Historic property tax relief — Agreements for maintenance and use of buildings
§ 47–845. Tax deferral — Amount
§ 47–845.01. Tax deferral — Bureau of National Affairs
§ 47–845.02. Tax deferral — Low-income property owners
§ 47–845.03. Tax deferral — Low-income senior property owners
§ 47–846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. [Repealed]
§ 47–846.01. Deferral or forgiveness of property tax
§ 47–847. Sale of tax delinquent property — Issuance of deed to District; redemption
§ 47–848. Sale of tax delinquent property — Transference of ownership
§ 47–849. Residential property tax relief — Definitions
§ 47–850. Residential property tax relief — Homestead deduction for houses and condominium units
§ 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust
§ 47–850.04. Residential property tax relief — No homestead when multiple homesteads claimed
§ 47–852. Residential property tax relief—Report on exemptions and deductions [Repealed]
§ 47–853. Residential property tax relief—Authorized annual adjustments [Repealed]
§ 47–854. Residential property tax relief—Forms, procedures and regulations [Repealed]
§ 47–855. Residential property tax relief—Applicability of provisions. [Repealed]
§ 47–856. Residential property tax relief—Severability of provisions. [Repealed]
§ 47–857.01. Tax abatements for new residential developments — Definitions
§ 47–857.09. Tax abatements for new residential developments — Abatement caps
§ 47–857.09a. Tax abatements for new residential developments — Notice and appeal rights
§ 47–857.10. Tax abatements for new residential developments — Regulations
§ 47–858.01. Tax abatements for homeowners in enterprise zones — Definitions
§ 47–858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement
§ 47–859.01. Tax abatements for new residential developments in NoMA — Definitions
§ 47–859.04. Tax abatements for new residential developments — Abatement caps
§ 47–859.04a. Tax abatements for new residential developments — Notice and appeal rights
§ 47–859.05. Tax abatements for new residential developments — Rules
§ 47–860. Tax abatement for affordable housing in high-need affordable housing areas
§ 47–860.01. Tax abatements for housing in downtown – Definitions
§ 47–860.02. Tax abatements for housing in downtown – Requirements
§ 47–860.03. Tax abatements for housing in downtown – Abatement period and caps