D.C. Mun. Regs. tit. 10, r. 10-B6302

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

Rule 10-B6302 - LIMITATIONS ON ABATEMENT

6302.1

A tax abatement under this chapter shall not be granted:

(a) For a project that is financed in any part by the Tax Increment Financing program established by the Tax Increment Financing Authorization Act of 1998, effective September 11, 1998 (D.C. Law 12-143; D.C. Official Code §§ 2-1217.01et seq.) (as amended) or by any other form of tax increment financing program issued by the Government of the District of Columbia;

(b) For a property that receives any other real property tax abatement;

(c) For an organization that purchases or leases office space less than five thousand square feet (5,000 sq. ft.) or more than one hundred thousand square feet (100,000 sq. ft.) in total size;

(d) For an organization that does not occupy at least seventy-five percent (75%) of the leased office space and use that space for the organization's stated mission;

(e) For an organization whose current office space (its location prior to relocation) is in an Eligible Nonprofit Zone and the proposed office space is also located in an Eligible Nonprofit Zone;

(f) Unless the owner and, if the space is to be leased, the tenant obtain the documents required by subsection 6303.1 of this chapter and submit them to Deputy Mayor for Planning and Economic Development (DMPED) the letter and other documents required by subsection 6303.1 of this chapter prior to September 30 of the calendar year preceding the year for which the organization is applying for the abatement, starting with September 30, 2011. For Fiscal Year 2011, applicants will be accepted until all funds have been allocated, or March 15, 2011; provided, that the Deputy Mayor may extend the date if funds remain unallocated;

(g) Unless the office space is leased to the qualified nonprofit organization at a rate that is net of real estate taxes; and

(h) Unless the owner and, if the space is to be leased, the tenant both sign the submitted application.

6302.2

If an organization vacates the office space that has been certified for the tax abatement prior to the end of the tenth (10th) year of the abatement, the tax abatement will stop and neither the office space being vacated or the organization that is vacating the office space will be allowed to keep, continue, or transfer the tax abatement.

D.C. Mun. Regs. tit. 10, r. 10-B6302

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, 4023 (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.