District of Columbia § 47-860.02a Tax abatements for housing in downtown – Exemptions.

District of Columbia Statutes

§ 47-860.02a — Tax abatements for housing in downtown – Exemptions.

District of Columbia § 47-860.02a

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 § 47-860.02a (Tax abatements for housing in downtown – Exemptions.) 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 § 47-860.02a (2026).

Text

(a)Each property for which the Mayor has approved a tax abatement under § 47-860.02(a)(8) shall be:

(1)Exempt from the requirement to enter into a First Source Agreement as to the construction and development phases of the project; and

(2)For the first sale within 10 years after a certificate of occupancy has been issued for the property, exempt from the requirements of [s] ubchapter IV of Chapter 34 of Title 42 ("TOPA").

(b)Before an individual enters into a lease for a housing unit located on a property that is exempt from TOPA under subsection (a)(2) of this section, the owner of the property shall provide written notice to the individual of the property's limited exemption from TOPA provided under this section.

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(a) Each property for which the Mayor has approved a tax abatement under § 47-860.02(a)(8) shall be:

(1) Exempt from the requirement to enter into a First Source Agreement as to the construction and development phases of the project; and

(2) For the first sale within 10 years after a certificate of occupancy has been issued for the property, exempt from the requirements of [s] ubchapter IV of Chapter 34 of Title 42 ("TOPA").

(b) Before an individual enters into a lease for a housing unit located on a property that is exempt from TOPA under subsection (a)(2) of this section, the owner of the property shall provide written notice to the individual of the property's limited exemption from TOPA provided under this section.