Code of the District of Columbia

§ 47–857.13. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.

(a) To be eligible to receive a tax abatement under § 47-857.12, a qualified nonprofit organization shall submit to the Mayor an application and the Mayor shall determine whether the organization is eligible to receive the real property tax abatement. The Mayor shall approve the applications by the eligible qualified nonprofit organizations in the order in which they are received subject to the provisions of this section and the caps established by § 47-857.15.

(b) The application shall include such information and documents as may be prescribed by the Mayor, including a letter of intent or similar document.

(c) After receiving an application, the Mayor may:

(1) Reserve the amount of the requested real property tax abatement for the applicant;

(2) Establish or extend deadlines by which the applicant must:

(A) Provide documentation of its eligibility under § 47-857.12 and rules promulgated pursuant to § 47-857.16;

(B) Submit an executed lease or purchase agreement;

(C) Occupy the office space;

(D) Submit requested documents and information; and

(3) Cancel the reservation for failure to meet any deadline.

(d) The Mayor may establish such other application requirements as the Mayor considers necessary or useful.

(e) A qualified nonprofit organization shall not receive a real property tax abatement under § 47-857.11 through 47-857.16 if it has not received a certification of eligibility from the Mayor under this section.


(Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)

Section References

This section is referenced in § 47-857.12.

Emergency Legislation

For temporary (90 day) addition, see § 7042(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).