Abatement of real property taxes for Adams Morgan Hotel

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(a) The tax imposed by Chapter 8 of this title on the real property described as Lot 872, Lot 875, and Lot 127, Square 2560, and any improvements thereon, shall be abated for 20 years in accordance with subsection (b) of this section.

(b) The abatement contained in subsection (a) of this section shall:

(1) Commence no earlier than October 1, 2020; and

(2) Not exceed $46 million in the aggregate over 20 years.

(c) To receive the abatement contained in subsection (a) of this section, the development of the real property as a hotel shall comply with the following:

(1) The development shall comply with § 2-219.03 and § 2-218.46;

(2) At least 51% of construction hours shall be filled by District residents and a minimum of 342 construction full-time equivalent employees.

(3) At least 51% of permanent jobs in the hotel shall be filled by District residents with a minimum of 51% of the District resident jobs reserved for Ward One residents;

(4) All apprenticeships shall be reserved for District residents with preference given to Ward One residents;

(5) A job training program, funded by the developer, shall be established through a District nongovernmental organization, trade union, or nonprofit organization whose core mission is to train and employ District residents;

(6) The developer shall work with an outside auditor or trade union to ensure that local hiring minimums are being met and maintained; and

(7) The development shall include no less than 4000 square feet of community and nonprofit incubator space at no cost to the community.

(d)(1) By August 1, 2019, the Department of Employment Services ("DOES") shall submit to the Council the conclusions and supporting documentation of the audit described in the April 19, 2019 letter from DOES to the Sydell Group, titled "Re: Line Hotel, D.C. Code § 47-4652 First Source Compliance Audit Determination".

(2) Should DOES update, modify or change the conclusions of the audit described in paragraph (1) of this subsection, or perform another audit in connection with this section, it shall submit the conclusions and supporting documentation of the audit to the Council no later than 14 days after transmitting any determination of whether the hotel complied with the conditions set forth in subsection (c) of this section to the Office of the Chief Financial Officer.

(Apr. 8, 2011, D.C. Law 18-370, § 798(b), 58 DCR 1008; Dec. 24, 2013, D.C. Law 20-61, § 7132, 60 DCR 12472; Sept. 11, 2019, D.C. Law 23-16, § 2233, 66 DCR 8621.)

Effect of Amendments

The 2013 amendment by D.C. Law 20-61 substituted “minimum of 342” for “minimum of 765” in (c)(2).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 2233 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).

For temporary (90 days) amendment of this section, see § 2233 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).

For temporary (90 day) addition of § 47-4652, see § 798(b) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).

For temporary (90 days) amendment of this section, see § 7132 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 § 7132 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).

Short Title

Short title: Section 797 of D.C. Law 18-370 provided that subtitle L of title VII of the act may be cited as “Adams Morgan Hotel Real Property Tax Abatement Act of 2010”.

Section 7131 of D.C. Law 20-61 provided that Subtitle M of Title VII of the act may be cited as the “Adams Morgan Hotel Real Property Tax Abatement Jobs Requirements Clarification Act of 2013”.

Editor's Notes

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.


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