2019 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation.
§ 47–1065. Douglass Knoll, Golden Rule, 1728 W Street and Wagner Gainsville Rehabilitation Projects, lot 840 in Square 525, lots 33 through 36 in square 5734, lots 42 through 44 in square 5835, lot 166 in square 5778, lots 38 through 44 in square 5894, and lots 69 through 72 in square 5895.

(a) The real property, described as lot 840 in square 525 in the District of Columbia, shall be exempt from real property taxation for so long as the property is:

(1) Owned by Golden Rule Plaza, Inc., a tax-exempt organization;

(2) Used as a qualified low-income housing project pursuant to a land use restriction agreement with the District of Columbia Housing Finance Agency; and

(3) Receives assistance from one or more federal Housing and Urban Development programs pursuant to section 542 of the Housing and Community Development Act of 1992, approved October 28, 1992 (106 Stat. 3794; 12 U.S.C. § 1715z-22) (“Section 542 Program”).

(b) The real property, described as lots 33 through 36 in square 5734 and lots 42 through 44 in square 5835, shall be exempt from real property taxation for so long as the property is:

(1) Owned by Wagner Gainesville, LP and controlled by its general partner, The Non-Profit Community Development Corporation Housing Development, Inc., a tax-exempt organization (“NPCDC”); and

(2) Used as a qualified low-income housing project pursuant to an indenture of restrictive covenants with the Department of Housing and Community Development.

(c) The real property, described as lot 166 in square 5778, shall be exempt from real property taxation for so long as the property is:

(1) Owned by 1728 W Street LP, and controlled by its general partner the Non-Profit Community Development Corporation of Washington, D.C., Inc., a tax-exempt organization; and

(2) Used as a qualified low-income housing project pursuant to an indenture of restrictive covenants with the Department of Housing and Community Development.

(d) The real property, described as lots 38 through 44 in square 5894 and lots 69 through 72 in square 5895 in the District of Columbia, shall be exempt from real property taxation for so long as the property is:

(1) Owned by Douglass Knoll Cooperative Limited Partnership and controlled by its general partner NPCDC Housing Development, Inc., an organization solely owned and controlled by the Community Development Corporation, a tax-exempt organization;

(2) Used as a qualified low-income housing project pursuant to a restrictive land use agreement with the Housing Finance Agency; and

(3) Receives assistance from a Section 542 program.

(e) The real property described in this section shall be exempt from real property taxation as provided by this section so long as the real property meets the requirements of this section, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemptions were granted administratively.

(Apr. 12, 2005, D.C. Law 15-336, § 2(b), 52 DCR 2036; Apr. 7, 2006, D.C. Law 16-91, § 103(c), 52 DCR 10637; Mar. 2, 2007, D.C. Law 16-191, § 109(c), 53 DCR 6794; Mar. 10, 2015, D.C. Law 20-204, § 2, 61 DCR 12585.)

D.C. Law 16-91, in par. (a)(1), substituted “Golden Rule Plaza” for “Golden Rule Place”.

D.C. Law 16-191, in the section heading and subsec. (b), substituted “lots 33” for “lots 34”.

The 2015 amendment by D.C. Law 20-204 deleted “a period of 15 years” preceding “so long as” in the introductory language of (a), (b), (c), and (d); and added (e).

For temporary (90 day) amendment of section, see § 2(c) of Finance and Revenue Technical Corrections Emergency Amendment Act of 2005 (D.C. Act 16-51, March 17, 2005, 52 DCR 3164).

For temporary (90 day) amendment of section, see § 2(e) of Finance and Revenue Technical Amendments Emergency Amendment Act of 2006 (D.C. Act 16-260, January 26, 2006, 53 DCR 780).

For temporary (90 day) amendment of section, see § 2(e) of Finance and Revenue Technical Amendments Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-361, April 26, 2006, 53 DCR 3619).

For temporary (90 day) amendment of section, see § 25(c) of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).

Section 2(c) of D.C. Law 16-7, in subsec. (a)(1), substituted “Golden Rule Plaza” for “Golden Rule Place”.

Section 6(b) of D.C. Law 16-7 provided that the act shall expire after 225 days of its having taken effect.

Section 2(e) of D.C. Law 16-102 substituted “lots 33” for “lots 34”; and in par. (a)(1), substituted “Golden Rule Plaza” for “Golden Rule Place”.

Section 11(b) of D.C. Law 16-102 provided that the act shall expire after 225 days of its having taken effect.

Section 3 of D.C. Law 15-336 provided: “Section 2 shall apply as of April 1, 2004.”

Section 109(f) of D.C. Law 16-191 provided: “Subsections (b) and (c) of this section shall apply as of April 1, 2004.”