Lot 72, Square 5041 and Lot 811, Square 5056

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Special Tax Incentives
  5. Lot 72, Square 5041 and Lot 811, Square 5056

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(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.)

Emergency Legislation

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).

Temporary Legislation

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).

Short Title

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”.

Editor's Notes

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.


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