{"data":{"id":"us-dc/d.c.-code-10-1121.07","jurisdiction":"us-dc","citation":"D.C. Code § 10-1121.07","heading":"Airspace and structures erected thereon deemed real property for purpose of taxation, water and sewer charges; exemptions.","body":"For the purposes of this subchapter, airspace and structures constructed or erected in airspace shall be deemed to be real property and shall be liable to assessment, taxation, and water and sewer service charges by the District from the beginning of the term or period of such lease. For the purposes of real property assessments and taxation, the value of airspace, other than any structure constructed or erected in airspace, shall be its fair market value. No tax or assessment shall be levied with respect to airspace or structures in airspace:\n\n(1)\nOccupied exclusively by the federal government or the District government;\n\n(2)\nOccupied and used by 1 or more organizations which, under § 47-1002, are exempt from real property taxation; or\n\n(3)\nLeased pursuant to section 4(a) of the Downtown Arena Revitalization Act of 2024.","path":["Title 10. Parks, Public Buildings, Grounds, and Space.","Chapter 11. Rental and Utilization of Public Space.","Subchapter II. Rental of Airspace."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/10-1121.07","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"1eed09a0097dbc8f7132bef40b9031f892a93285e94969849d95730d737f061e","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-10-1121.06","next":"us-dc/d.c.-code-10-1121.08"},"notice":"GroundRules: Original legal text. Not legal advice."}