2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4625 — Kelsey Gardens redevelopment project.

(a) The real property taxes imposed by Chapter 8 of this title [§ 47-801 et seq.] with respect to the real property described as Lots 67 and 68, Square 421, in the tax records of the District of Columbia as of [December 17, 2009], shall be abated in the amount in excess of the amount of the real property taxes imposed on the property as of October 1, 2009; provided, that the improvements on the real property project shall:
(1) Contain no less than 54 units of affordable housing for residents making 60% or less of current area median income;
(2) Contain approximately 15,000 square feet of ground-level retail space; and
(3) Have secured a mortgage from the U.S. Department of Housing and Urban Development or any other commercial mortgage entity for the development of this project.
(b) The real property tax abatement provided in subsection (a) of this section shall expire at the stated maturity date of a mortgage from the U.S. Department of Housing and Urban Development or in the event of other commercial financing the tax abatement commences with fiscal year 2010 and ends with the stated expiration date of the initial permanent mortgage without regard to prepayment or earlier termination; provided, that compliance with use restrictions provided in subsection (a) of this section continues following any such prepayment or earlier termination.

History
(Dec. 17, 2009, D.C. Law 18-97, § 2(b), 56 DCR 8528; Mar. 31, 2011, D.C. Law 18-343, § 2, 58 DCR 628; Sept. 14, 2011, D.C. Law 19-21, § 7102, 58 DCR 6226.)

Annotations
Effect of Amendments. D.C. Law 18-343 rewrote subsecs. (a)(3) and (b), which had read as follows: "(3) Have secured a mortgage from the U.S. Department of Housing and Urban Development." "(b) The real property tax abatement provided in subsection (a) of this section shall expire at the stated maturity date of a mortgage from the U.S. Department of Housing and Urban Development, without regard to prepayment or earlier termination; provided, that compliance with use restrictions provided in subsection (a) of this section continues following any such prepayment or earlier termination."
D.C. Law 19-21, in subsec. (b), substituted "or in the event of other commercial financing the tax abatement commences with fiscal year 2010 and ends with the stated expiration date of the initial permanent mortgage without regard" for "or other commercial mortgage entity that provides construction and permanent financing without regard".

Temporary Amendment of Section. Section 2 of D.C. Law 18-263 rewrote subsecs. (a)(3) and (b) to read as follows:
"(3) Have secured a mortgage from the U.S. Department of Housing and Urban Development or any other commercial mortgage entity for the development of this project."
"(b) The real property tax abatement provided in subsection (a) of this section shall expire at the stated maturity date of a mortgage from the U.S. Department of Housing and Urban Development or other commercial mortgage entity that provides construction and permanent financing, without regard to prepayment or earlier termination; provided, that compliance with use restrictions provided in subsection (a) of this section continues following any such prepayment or earlier termination.".
Section 4(b) of D.C. Law 18-263 provided that the act shall expire after 225 days of its having taken effect.

Emergency Legislation. For temporary (90 day) amendment of section, see § 2 of Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Clarification Emergency Act of 2010 (D.C. Act 18-519, July 30, 2010, 57 DCR 7995).
For temporary (90 day) amendment of section 3 of D.C. Law 18-97, see § 7032 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) amendment of section, see § 2 of Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Clarification Congressional Review Emergency Act of 2010 (D.C. Act 18-571, October 20, 2010, 57 DCR 10086).

Legislative History of Law 18-97. Law 18-97, the "Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Act of 2009", as introduced in Council and assigned Bill No. 18-222, which was referred to the Committee on Finance and Revenue. The bill as adopted on first and second readings on September 22, 2009, and October 6, 2009, respectively. Effective without the Mayor's signature on October 21, 2009, it was assigned Act No. 18-224 and transmitted to both Houses of Congress for its review. D.C. Law 18-97 became effective on December 17, 2009.

Legislative History of Law 18-343. Law 18-343, the "Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Act of 2010", was introduced in Council and assigned Bill No. 18-1010, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 7, 2010, and December 21, 2010, respectively. Signed by the Mayor on January 12, 2011, it was assigned Act No. 18-688 and transmitted to both Houses of Congress for its review. D.C. Law 18-343 became effective on March 31, 2011.

Legislative History of Law 19-21. For history of Law 19-21, see notes under § 47-305.02.

Short Title. Short title: Section 7031 of D.C. Law 18-223 provided that subtitle D of title VII of the act may be cited as the "Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Amendment Act of 2010".
Short title: Section 7101 of D.C. Law 19-21 provided that subtitle K of title VII of the act may be cited as "Kelsey Gardens Redevelopment Project Real Property Limited Tax Abatement Assistance Amendment Act of 2011".

Editor's Notes Section 3 of D.C. Law 18-97, as amended by section 7032 of D.C. Law 18-223, provided:
"Sec. 3. Applicability.
"(a) This act shall apply in fiscal years 2010, 2011, and 2012.
"(b) This act shall apply in fiscal year 2013 and later fiscal years upon the inclusion in an approved budget and financial plan of the fiscal effect of this act in those fiscal years."
Section 7102(b) of D.C. Law 19-21 repealed section 7032 of D.C. Law 18-223.