District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-860.01: Tax abatements for housing in downtown – Definitions.

(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[Repealed].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[Repealed].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).

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 8. Real Property Assessment and Tax.
Subchapter II. Authority and Procedure to Establish Real Property Tax Rates.

(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[Repealed].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[Repealed].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).

Collected 2026-08-29T05:44:07Z. Source file · JSON

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