2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4628 — The Heights on Georgia Avenue; Lots 98, 903, 904, 908, and 911, Square 2892.

(a) For the purposes of this section, the term:
(1) "Affordable Units" means residential units affordable to households with incomes between 60% and 80% of the area median income of the Washington, D.C. metropolitan statistical area as determined annually by the United States Department of Housing and Urban Development, or its successor agency, which units shall comprise no less than 1/2 of the total number of units in The Heights on Georgia Avenue Project.
(2) "Housing Element" means residential units, which shall be not less than 65 in total, and accessory parking in The Heights on Georgia Avenue Project.
(3) "The Heights on Georgia Avenue Developer" means the person (or any successor in interest) who will develop The Heights on Georgia Avenue Project with Affordable Units above first-floor retail. The term "The Heights on Georgia Avenue Developer" shall not include any owner or operator of the first-floor commercial or retail space and shall not apply to any subsequent owner of a residential condominium unit in The Heights on Georgia Avenue Project.
(4) "The Heights on Georgia Avenue Project" means a residential and retail mixed-use project, including at least 65 residential units, constructed on the following lots in Square 2892: Lots 98, 903, 904, 908, and 911 (which may be expanded to include Lots 875 and 114) and the alley between them (or as the land for such lots and the alley may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, or any combination in the future).
(b) Beginning on the 1st day of the half tax year immediately following the date on which site preparation begins, as evidenced by either the issuance of a demolition permit, grading permit, or excavation permit, whichever is issued first, the Housing Element shall be exempt from real property taxation under Chapter 8 of this title; provided, that the following occurs:
(1) The first level of concrete shall be laid for The Heights on Georgia Avenue Project by December 31, 2011;
(2) A certificate of occupancy for the Housing Element shall have been issued within 24 months after the first level of concrete has been laid; and
(3) The Affordable Units shall be registered online within 60 days of issuance of the certificate of occupancy for the Housing Element on the housing locator at www.dchousingsearch.org, and the Department of Housing and Community Development issues a written certification that the units are registered and will be monitored for compliance.
(c) For each deadline set forth in subsection (b) of this section, extensions may be granted at the discretion of the Mayor.
(d) If the deadlines set forth in subsection (b) of this section, as they may be extended by the Mayor as provided in subsection (c) of this section, are not met, The Heights on Georgia Avenue Developer shall pay to the District a sum equal to the amount of real property tax that would have been imposed on The Heights on Georgia Avenue Project in the absence of the exemption provided in subsection (b) of this section.
(e) The exemption from real property taxation provided in subsection (b) of this section shall expire on the date that is the last day of the half tax year immediately following the earlier of:
(1) The passage of 30 years; or
(2) The date on which the Housing Element no longer has at least 50% of the total units of The Heights on Georgia Avenue Project designated for use as Affordable Units.
(f) For the purposes of § 47-831(b), the owner shall have a duty to inform the Office of Tax and Revenue when the Housing Element is no longer entitled to the exemption granted by subsection (b) of this section.
(g) Notwithstanding any other provision of law, no fees shall be charged to The Heights on Georgia Avenue Developer for any permits related to the construction of The Heights on Georgia Avenue Project, including private space or building permit fees or public space permit fees. The exemption provided by this subsection shall not include inspection fees for such permits, condominium registration application fees, or condominium conversion fees.

History
(Mar. 23, 2010, Law 18-124, § 2(b), 57 DCR 1175; July 13, 2012, D.C. Law 19-158, § 2(c), 59 DCR 5689; Sept. 26, 2012, D.C. Law 19-171, § 133, 59 DCR 6190.)

Annotations
Effect of Amendments. D.C. Law 19-158, in subsec. (b)(1), substituted "December 31, 2011" for "December 31, 2010"; and, in subsec. (c), substituted "section, extensions" for "section, one 6-month extension".
The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction.

Temporary Amendment of Section. Section 2 of D.C. Law 19-31, in subsec. (b)(1), substituted "December 31, 2011" for "December 31, 2010"; and, in subsec. (c), substituted "section, extensions" for "section, one 6-month extension".
Section 4(b) of D.C. Law 19-31 provided that the act shall expire after 225 days of its having taken effect.

Emergency Legislation. For temporary (90 day) repeal of section 3 of D.C. Law 18-124, see § 7002 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 Heights on Georgia Avenue Development Extension Emergency Act of 2011 (D.C. Act 19-75, June 23, 2011, 58 DCR 5375).
For temporary (90 day) amendment of section, see § 2 of Heights on Georgia Avenue Development Extension Congressional Review Emergency Act of 2011 (D.C. Act 19-161, October 11, 2011, 58 DCR 8888).

Legislative History of Law 18-124. Law 18-124, the "Heights on Georgia Avenue Tax Exemption Act of 2010", was introduced in Council and assigned Bill No. 18-45, which was referred to the Committee on Finance and Revenue. The bill was adopted on first and second readings on December 15, 2009, and January 5, 2010, respectively. Signed by the Mayor on January 25, 2010, it was assigned Act No. 18-286 and transmitted to both Houses of Congress for its review. D.C. Law 18-124 became effective on March 23, 2010.

Legislative History of Law 19-158. Law 19-158, the "Jubilee Housing Residential Rental Project Real Property Tax Exemption Clarification Act of 2012", was introduced in Council and assigned Bill No. 19-538, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 17, 2012, and May 1, 2012, respectively. Signed by the Mayor on May 15, 2012, it was assigned Act No. 19-365 and transmitted to both Houses of Congress for its review. D.C. Law 19-158 became effective on July 13, 2012.

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.

Short Title. Short title: Section 7001 of D.C. Law 18-223 provided that subtitle A of title VII of the act may be cited as the "Budget Financing Contingencies Amendment Act of 2010".

Delegation of Authority. Delegation of Authority Pursuant to Heights of Georgia Avenue Tax Exemption Act of 2010, see Mayor's Order 2010-177, November 26, 2010 (57 DCR 11422).

Editor's Notes Section 7002 of D.C. Law 18-223 repealed section 3 of D.C. Law 18-124.
Section 3 of D.C. Law 19-158 provided: "Sec. 3. Applicability. Section 2(a) and (b) shall apply as of October 1, 2010."
Section 3 of D.C. Law 18-124 provided: "Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan."