District of Columbia § 47-860.01 Tax abatements for housing in downtown – Definitions.

District of Columbia Statutes

§ 47-860.01 — Tax abatements for housing in downtown – Definitions.

District of Columbia § 47-860.01

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 8Real Property Assessment and Tax.

Subch. IIAuthority and Procedure to Establish Real Property Tax Rates.

This text of District of Columbia § 47-860.01 (Tax abatements for housing in downtown – Definitions.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-860.01 (2026).

Text

(a)For the purposes of §§ 47-860.01 through 47-860.04, the term:

(1)"Certified business enterprise" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2 .

(2)"Eligible area" means:

(A)[Repealed].

(B)[Repealed].

(C)The geographic area contained in the Central Washington Area Element, as set forth in [The Comprehensive Plan Amendment Act of 2021] , plus 1,750 linear feet within the District in any direction beyond the area's boundaries;

(D)The geographic area contained in the Near Northwest Area Element, as set forth in Volume 2 of the Comprehensive Plan Amendment Act of 2021, plus 1,750 linear feet within the District in any direction beyond the area's boundaries; and

(E)Any other portion of the Dis

Free access — add to your briefcase to read the full text and ask questions with AI

(a) For the purposes of §§ 47-860.01 through 47-860.04, the term:

(1) "Certified business enterprise" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2 .

(2) "Eligible area" means:

(A) [Repealed].

(B) [Repealed].

(C) The geographic area contained in the Central Washington Area Element, as set forth in [The Comprehensive Plan Amendment Act of 2021] , plus 1,750 linear feet within the District in any direction beyond the area's boundaries;

(D) The geographic area contained in the Near Northwest Area Element, as set forth in Volume 2 of the Comprehensive Plan Amendment Act of 2021, plus 1,750 linear feet within the District in any direction beyond the area's boundaries; and

(E) Any other portion of the District with a concentration of commercial office property and high commercial vacancy rates, as designated by the Mayor.

(3) "First Source Agreement" means an agreement with the District government governing certain obligations pursuant to § 2-219.03 and Mayor's Order 83-265, dated November 9, 1983, regarding job creation and employment.

(4) "Inclusionary Zoning Program" means the provisions of Subchapter II-A of Chapter 10 of Title 6 ("Inclusionary Zoning Act"), and Chapter 10 of Title 11-C of the District of Columbia Municipal Regulations (11-C DCMR § 1000.1 et seq. ), and the regulations and administrative issuances promulgated under the Inclusionary Zoning Act.

(5) "Median family income" has the meaning set forth in § 6-1041.01(5) .