D.C. Mun. Regs. tit. 10, r. 10-B6301

Current through Register Vol. 71, No. 44, November 1, 2024

Rule 10-B6301 - TAX ABATEMENTS FOR NONPROFIT ORGANIZATIONS IN ELIGIBLE NONPROFIT ZONES

6301.1

Subject to the requirements of this chapter, an annual abatement of the real property tax imposed pursuant to D.C. Official Code § 47-811 shall be allowed for an eligible real property if office space in the property is occupied by a qualified nonprofit organization on or before September 30, 2013, if the office space is in the Capitol Riverfront Nonprofit Zone, Mount Vernon Nonprofit Zone, or NoMa Nonprofit Zone, or on or before September 30, 2016, if the office space is in the Anacostia Nonprofit Zone, a Designated Nonprofit Zone, or Minnesota-Benning Nonprofit Zone.

6301.2

The amount of the tax abatement authorized by this subsection shall be computed as the lower of either the total real property tax liability for the office space that is receiving the abatement or eight dollars ($8) multiplied by the total commercial FAR square footage of the office space as certified by the office space landlord and Deputy Mayor for Planning and Economic Development (DMPED) pursuant to subsections 6303.1 -6303.2; 6304.2-6304.3, and 6305.1 of this chapter; provided, that:

(a) If a certificate of occupancy permits the use of only part of the commercial portion of the eligible property, the amount of the abatement shall be_computed as the lower of either the total real property tax liability attributable to the portion of the eligible property to which the certificate of occupancy applies or eight dollars ($8) per each commercial FAR square foot of the portion of the eligible property to which the certificate of occupancy applies;

(b) The tax abatement for an eligible real property allowed by this subsection shall expire at the end of the tenth (10th) tax year after the abatement was first reflected in a real property tax bill issued pursuant to subsections 6304.2 and 6304.3 of this chapter or at the end of the tenth (10th) year of the tenant's lease pursuant to subsection 6304.1; and

(c) The tax abatement shall be subject to the abatement caps described in section 6306 and the availability of funds.

6301.3

The organization receiving a tax abatement must annually certify that it occupies the office space eligible for the tax abatement by submitting a statement attesting to its occupancy in the eligible office space, a copy of its valid, non-expired certificate of occupancy for the office space awarded the abatement in the procedure described in subsections 6303.1 through 6305.4, and through a visual inspection of office space by DMPED.

D.C. Mun. Regs. tit. 10, r. 10-B6301

Source: Notice of Emergency and Proposed Rulemaking published at 57 DCR 11748 (December 10, 2010)[EXPIRED]; as amended by Notice of Final Rulemaking published at 58 DCR 4022 (May 6, 2011)

Authority: The Deputy Mayor for Planning and Economic Development, pursuant to the authority set forth in section 7042(b) of the Nonprofit Tax Abatement Act of 2010, effective September 24, 2010 (D.C. Law 18-223 D.C. Official Code §§ 47-857.13 et seq.) (as amended) (NPTA Act) and Mayor's Order 2010-165, dated October 12, 2010.