2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4620 — St. Martin's Apartments project tax exemptions.

(a) For the purposes of this section, the term:
(1) "Affordable rental housing project" means a housing development in which units are rented to households with not more than 60% of area median income (adjusted for household size) as such amount of area median income is determined by the United States Department of Housing and Urban Development when they qualify for admission and for a rent not to exceed the rent ceiling for each unit size, as determined by the District of Columbia Housing Finance Agency in accordance with the Federal Low Income Housing Tax Credit regulations.
(2) "Developer Owner" means St. Martin's Apartments, LP, and its successors, affiliates, and assigns.
(3) "Developer Sponsor" means C.C.S. Housing, Inc., its successors, affiliates, and assigns.
(4) "St. Martin's Apartments project" means the acquisition, rehabilitation, and equipping, including the financing, refinancing, or reimbursing of costs incurred, of an affordable housing project located on the land in St. Martin's Parish located on Lot 116, Square 3531 and leased from the Roman Catholic Archdiocese of Washington or Roman Catholic Archbishop of Washington property, consisting of:
(A) A building containing 178 units of rental housing on the St. Martin's Apartments property; and
(B) Other ancillary improvements, including the parking facility included within the building and any cellular tower or cellular equipment on or in the building.
(5) "St. Martin's Apartments property" means the real property, including any improvements thereon, located on Lot 116, Square 3531.
(b) The following conveyances with respect to the St. Martin's Apartments project or property shall be exempt from the tax imposed by §§ 42-1103 and 47-903:
(1) Any conveyances to the Developer Sponsor; and
(2) Any conveyances from the Developer Sponsor to an entity that operates the St. Martin's Apartments project or property as an affordable rental housing project.
(c) The St. Martin's Apartments property shall be exempt from all property tax so long as the property is operated as an affordable rental housing project, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemption were granted administratively.
(d) The St. Martin's Apartments project and the St. Martin's Apartments property shall be exempt from any public space permit fees imposed by § 47-2718.
(e) The exemptions pursuant to subsections (c) and (d) of 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 St. Martin's Apartments project or the St. Martin's Apartments property.
(f) This section shall not prevent or restrict the Developer Sponsor or Developer Owner from utilizing any other tax, development, or other economic incentives available to the St. Martin's Apartments project or the St. Martin's Apartments property.

History
(Mar. 25, 2009, D.C. Law 17-355, § 2, 56 DCR 1159; Sept. 26, 2012, D.C. Law 19-171, § 127, 59 DCR 6190.)

Annotations
Effect of Amendments. The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction.

Temporary Addition of Section. Section 2(b) of D.C. Law 17-255 added a section to read as follows: "§ 47-4616. St. Martin Apartments project-tax exemptions.
"(a) For the purposes of this section, the term:
"(1) 'Affordable rental housing project' means a housing development in which units are rented to elderly households with not more than 60% of area median income (adjusted for household size) for a rent not exceeding 30% of 60% area median income of such household, as such amount of area median income is determined by the United States Department of Housing and Urban Development.
"(2) 'Developer Sponsor' means St. Martin Apartments LP, its successors, affiliates, and assigns.
"(3) 'St. Martin Apartments project' means the acquisition, rehabilitation, and equipping, including the financing, refinancing, or reimbursing of costs incurred therefore, of an affordable housing project, located on the St. Martin Parish of the Roman Catholic Archdiocese of Washington property, consisting of:
"(A) A building containing 178 units of rental housing on the St. Martin Apartments property; and
"(B) Other ancillary improvements.
"(4) 'St. Martin Apartments property' means the real property, including any improvements thereon, located in Lots 114 and 115, Square 3531.
"(b) The following conveyances with respect to the St. Martin Apartments project shall be exempt from the tax imposed by §§ 42-1103 and 47-903:
"(1) Any conveyances to the Developer Sponsor; and
"(2) Any conveyances from the Developer Sponsor to an entity that operates the St. Martin Apartments project as an affordable rental housing project.
"(c) The St. Martin Apartments property shall be exempt from the tax imposed by Chapter 8 of this title so long as the property is operated as an affordable rental housing project, subject to the provisions of D.C. Official Code §§ 47-1005, 47-1007, and 47-1009, as if the exemption were granted administratively.
"(d) The St. Martin Apartments project shall be exempt from any public space permit fees imposed by § 47-2718.
"(e) The exemptions pursuant to subsections (c) and (d) of 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 St. Martin Apartments project or the St. Martin Apartments property.
"(f) This section shall not prevent or restrict the Developer Sponsor from utilizing any other tax, development, or other economic incentives available to the St. Martin Apartments project or the St. Martin Apartments property.".
Section 5(b) of D.C. Law 17-255 provided that the act shall expire after 225 days of its having taken effect.

Emergency Legislation. For temporary (90 day) addition, see § 2(b) of St. Martin Apartments Tax Exemption Emergency Act of 2008 (D.C. Act 17-491, August 4, 208, 55 DCR 9164).
For temporary (90 day) addition, see § 2(b) of St. Martin's Apartments Tax Exemption Congressional Review Emergency Act of 2008 (D.C. Act 17-541, October 20, 2008, 55 DCR 11423).
For temporary (90 day) repeal of section 3 of D.C. Law 17-355, see § 7025 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) repeal of section 3 of D.C. Law 17-355, see § 7025 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).

Legislative History of Law 17-355. Law 17-355, the "St. Martin's Apartment Tax Exemption Act of 2008", was introduced in Council and assigned Bill No. 17-587 which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 2, 2008, and December 16, 2008, respectively. Signed by the Mayor on January 16, 2009, it was assigned Act No. 17-689 and transmitted to both Houses of Congress for its review. D.C. Law 17-355 became effective on March 25, 2009.

Legislative History of Law 19-171. Law 19-171, the "Technical Amendments Act of 2012," was introduced in Council and assigned Bill No. 19-397. The Bill was adopted on first and second readings on Mar. 20, 2012, and Apr. 17, 2012, respectively. Signed by the Mayor on May 23, 2012, it was assigned Act No. 19-376 and transmitted to Congress for its review. D.C. Law 19-171 became effective on September 26, 2012.

Editor's Notes Section 3 of D.C. Law 17-355 provided: "Sec. 3. Applicability; refund. This act shall apply, upon the inclusion of its fiscal effect in an approved budget and financial plan, as of August 4, 2008; provided, that if St. Martin's Apartments, LP has paid any of the fees or taxes referred to in section 2, the fees or taxes shall be refunded."
Section 7025 of D.C. Law 18-111 repealed section 3 of D.C. Law 17-355.