D.C. Mun. Regs. tit. 10, r. 10-B6303

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

Rule 10-B6303 - APPLICATION

6303.1

To be considered for tax abatement, a qualified nonprofit organization must submit an application to Deputy Mayor for Planning and Economic Development (DMPED), which shall include:

(a) A letter of intent for the lease or purchase of eligible office space showing the organization's current rent net of taxes. The letter of intent shall include:

(1) The address of the office space;

(2) The square and lot number of the property;

(3) The total commercial FAR square footage to be leased or purchased by the nonprofit organization;

(b) The annual dollar amount of nonprofit tax abatement requested;

(c) A statement that no financing is being provided under the Tax Increment Financing program or by any other form of tax increment financing referenced in subsection 6302.1(a) of this chapter;

(d) A statement that no other real property tax abatement is being provided to the property;

(e) A statement that the rent of the proposed office space is no more than the current fair market value of the average rent of similar office space lease or purchase prices commercially available in the respective Eligible Nonprofit Zone;

(f) A statement that the nonprofit organization shall occupy at least seventy five percent (75%) of the office space and will use that space for the organization's stated mission;

(g) A statement providing information about benefits that are expected to accrue to District residents, non-profit groups and cultural organizations located in the District;

(h) Three (3) dated photographs of the proposed office space taken within the ten (10) day period that precedes the date of submission of the owner's letter of intent;

(i) Certification of the total commercial FAR square footage certified by the office space landlord;

(j) A copy of the Internal Revenue Service's determination letter to the organization designating the organization's status as tax-exempt under sections 501(c)(3), (4), or (6) of the Internal Revenue Code;

(k) An area map showing the eligible area boundary and the office space to be occupied by location arrow;

(l) An area map showing all eligible areas in the District and the organization's current office space by location arrow;

(m) A scaled site plan with building footprint. The site plan shall be submitted in both full size and eleven inch by seventeen inch (11" x 17") format;

(n) A calculation of the total commercial FAR square footage of the office space to be occupied by the organization;

(o) A calculation of the annual dollar amount of nonprofit tax abatement being requested, showing total commercial FAR square footage, and tax abatement per square foot of total commercial FAR square footage;

(p) A calculation of the Eligible Nonprofit Zone's average office lease and purchase prices for the current tax year;

(q) A calculation of the total percent of commercial FAR square footage that will be owned or leased by the organization that will be occupied by the organization;

(r) A calculation of the expected number of jobs based out of the new location by the organization for the District and a calculation of the expected share of those jobs that will be held by District residents; and

(s) A statement on the number of jobs based out of the current location of the organization.

6303.2

Within twenty-five (25) business days after receipt of the owner's application, DMPED shall:

(a) Transmit a letter of reservation to the owner stating:

(1) That the property is eligible for the applicable tax abatement;

(2) That the District of Columbia has reserved a tax abatement for the project; and

(3) The authorized annual dollar amount for the property.

(b) If the application is not complete, transmit a letter to the owner requesting the required additional information. The transmittal of the letter shall toll the twenty-five (25) day review period, which shall restart upon the receipt of a complete application;

(c) Transmit a letter of partial reservation and partial non-certification, if the amount of the tax abatement authorized for the property exceeds the amount of abatement remaining under the caps set forth in section 6306 of this chapter or if a portion of the property is otherwise not eligible for certification;

(d) Transmit a letter of non-certification, if the amount of the tax abatement requested exceeds the caps set forth in section 6306 of this chapter, and a notification that the organization has been waitlisted for the second round of fund distribution described in subsections 6303.4 and 6305.3; or

(e) Transmit a letter of rejection, if the property or project is not eligible for the tax abatement.

6303.3

Valid and complete requests for certification shall be reviewed by DMPED pursuant to subsection 6303.2 of this chapter in the order in which they are received beginning thirty (30) days after the date this chapter becomes effective.

6303.4

An organization that submits an application and is deemed eligible pursuant to subsections 6303.1 and 6303.2, but for which abatement funds were not available in the Eligible Nonprofit Zone for which they applied, shall be placed on a waiting list with preference given to the order in which the original applications under subsection 6303.1 were received. This subsection does not apply to organizations who have received a partial reservation and partial non-certification.

D.C. Mun. Regs. tit. 10, r. 10-B6303

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, 4024 (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.