§ 47-857.01 — Tax abatements for new residential developments — Definitions.

District of Columbia § 47-857.01

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 8: Real Property Assessment and Tax.
• Subch. II: Authority and Procedure to Establish Real Property Tax Rates.

Text

For the purposes of §§ 47-857.01 through 47-857.10 , the term:

(A) “Area median income” means:

(i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development;

(ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons;

(iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons;

(iv) For a household of one person, 70% of the area median income for a household of 4 persons; and

(v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4).

(B) Any percentage of household income referenced in §§ 47-857.01 through 47-857.10 (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers.

(2) “Eligible area #1” means:

(A) Real property within or with a street frontage in the area known as Downtown, as described in section 199 of Title 10 of the District of Columbia Municipal Regulations (10 DCMR § 199) and as designated on the District of Columbia Generalized Land Use Policies Map; and

(B) Real property with a street frontage in the area bounded by and including New Hampshire Avenue, N.W., to the west, Delaware Avenue, N.E., to the east, Pennsylvania Avenue, N.W., to the south, and Massachusetts Avenue, N.W. and N.E., to the north, that is zoned C-4, C-5, or SP.

(3) “Eligible area #2” means Housing Priority Area A, as described in 11 DCMR § 1706.8;

(4) “Eligible area #3” means:

(A) Census tracts where the average rent for one-bedroom and 2-bedroom apartments exceeds median rent in the District, as determined by the Mayor after an analysis of the economic conditions and development pressures in the geographic area, by 20% or more; and

(B) Geographic areas in which it is unlikely that new or rehabilitated housing with rents of less than 120% of the median rent for the District will be produced, as determined by the Mayor.

(4A) “Eligible area #4” means all real property in Lots 35 and 803 (and any subsequent subdivision or division of those lots) and the alley in between them in Square 2910.

(5) “Eligible real property” means real property that:

(A) Is classified, in whole or in part, as Class 1 or Class 2 property under § 47-813(c-3) , or would be so classified but for the operation of § 47-813(c-5) [(c-5) repealed];

(B) Is improved by new structures or undergoes rehabilitation, as the term “rehabilitation” is defined in 10 of the District of Columbia Municipal Regulations 10 DCMR § 399; and

(C) Has 10 or more units devoted to residential use.

(6) “Extremely low-income household” means a household consisting of one or more persons with a household income equal to 30% or less or the area median income.

(7) “Household income” shall have the same meaning as “household gross income” in § 47-1806.06 .

(8) “Low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 80% of the area median income and greater than 50% of the area median income.

(9) “Very low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 50% of the area median income.

Legislative History

Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468; Oct. 19, 2002, D.C. Law 14-213, § 33(h), 49 DCR 8140; Apr. 4, 2003, D.C. Law 14-282, § 11(k), 50 DCR 896; Dec. 7, 2004, D.C. Law 15-205, § 2032, 51 DCR 8441; Mar. 6, 2007, D.C. Law 16-226, § 2(a), 53 DCR 10238