D.C. Mun. Regs. tit. 10, r. 10-B6605

Current through Register Vol. 71, No. 36, September 6, 2024

Rule 10-B6605 - TAX ABATEMENT CERTIFICATION PROCESS

6605.1

If a development meets the requirements and conditions in the eligibility and reservation letter, the owner may request a tax abatement certification.

6605.2

An owner's request for a tax abatement certification shall include:

(a) A copy of the covenant filed in the land records, as required by §§6606.1 of this chapter;

(b) The certificate of occupancy for the development;

(c) The certificate of inclusionary zoning compliance for the development or another certification from the Department of Buildings that all the affordable housing units are designed in accordance with the requirements of the Inclusionary Zoning Program;

(d) A copy of the agreement required under §§6602.1(f) of this chapter for the operation of the development, and a certification from the owner, or its designee or assignee, that it is in compliance with the requirements of the agreement;

(e) A copy of the agreement required under §§6602.1(g) of this chapter, and a certification from the Department of Employment Services that the owner, or its designee or assignee, is in compliance with the requirements of the agreement; and

(f) Any other outstanding information or documents that DMPED has required.

6605.3

Within thirty (30) business days after receiving a complete request for a tax abatement certification, DMPED will review the request and approve the request, deny the request, request additional information from the owner, or inform the owner that additional time is needed to complete review of the request.

6605.4

If the owner submits an incomplete request, DMPED shall either transmit to the owner either a denial letter or a request for additional information required for consideration of the request.

6605.5

If DMPED approves the request, DMPED shall issue a certification of the real property's eligibility for the tax abatement and shall provide a copy of the certification to the owner and the Office of Tax and Revenue (OTR).

6605.6

The tax abatement certification shall include:

(a) The street address, square, suffix, if any, and lot(s) of the parcel;

(b) The date of the certificate of occupancy was issued for the development;

(c) The dates the tax abatement begins and ends;

(d) The annual dollar amount of the tax abatement and the schedule of the tax abatement dollar amounts to be reflected on the real property tax bills for the real property; and

(e) A statement that the conditions required by D.C. Official Code §§47860.02 and this chapter have been satisfied.

6605.7

An approved tax abatement shall begin in the tax year during which the certificate of occupancy is issued for the development and shall continue for a period of twenty (20) tax years unless earlier terminated by DMPED in accordance with D.C. Official Code §§ 47-860.03(a)(2) and this chapter.

D.C. Mun. Regs. tit. 10, r. 10-B6605

Final Rulemaking published at 71 DCR 3248 (3/22/2024)