{"data":{"id":"us-dc/d.c.-code-47-1078","jurisdiction":"us-dc","citation":"D.C. Code § 47-1078","heading":"SOME, Inc. and Affiliates Property Tax Exemption.","body":"(a)\n(1)\nThe real properties listed in paragraph (2) of this subsection and owned by SOME, Inc., Affordable Housing Opportunities, Inc., or by an entity controlled, directly or indirectly, by SOME, Inc., or Affordable Housing Opportunities, Inc., shall be exempt from real property taxation, effective as of the dates stated in paragraph (2) of this subsection, so long as:\n(A)\nThe real property continues to be used in accordance with the application for property tax exemption filed for that particular property;\n(B)\nThe owner continues to be SOME, Inc., or Affordable Housing Opportunities, Inc., or an entity controlled, directly or indirectly, by SOME, Inc., or Affordable Housing Opportunities, Inc.; or\n(C)\n(i)\nThe owner is any entity, for-profit or nonprofit; and\n(ii)\nThe real property continues to be under applicable use restrictions during a:\n(I)\nFederal low-income housing tax credit compliance period; or\n(II)\nDepartment of Housing and Community Development compliance period.\n(2)\nThe following real properties shall be exempt from real property taxation in accordance with paragraph (1) of this subsection:\n(A)\nLot 811, Square 3567, located at 1876 4th Street, N.E., effective August 1, 2006;\n(B)\nLot 812, Square 3567, located at 1876 4th Street, N.E., effective August 1, 2006;\n(C)\nLot 33, Square 5322, located at 360 50th Street, S.E., effective June 1, 2007;\n(D)\nLot 34, Square 5322, located at 350 50th Street, S.E., effective June 1, 2007;\n(E)\nParcel 2180096, Square 5616, located at 1701 19th Street, S.E., effective April 1, 2006;\n(F)\nLot 815, Square 5637, located at 2810-2872 Texas Avenue, S.E., effective June 1, 2007;\n(G)\nLot 47, Square 5760, located at 2125 18th Street, S.E., effective July 1, 2005;\n(H)\nLot 894, Square 5765, located at 1667 Good Hope Road, S.E., effective January 1, 2007;\n(I)\nLot 811, Square 6129, located at 3828—3830 South Capitol Street, S. E., effective June 1, 2007;\n(J)\nLot 822, Square 6164, located at 740 Barnaby Street, S.E., effective March 1, 2007;\n(K)\nLots 2086—2127, Square 6164, located at 730—736 Chesapeake Street, S.E., effective November 1, 2007;\n(L)\nLots 808, 809, 7000, 7001, 7003, 7004, 7005, 7007, 7010, and 7012, Square 5139, located at 4414 and 4430 Benning Road, N.E., effective November 1, 2015; and\n(M)\nLots 2003, 2004, and 2005, Square 5139, located at 4414, 4420, and 4430 Benning Road, N.E., effective October 1, 2018.\n\n(b)\nThe properties contained in this section shall make the annual reports required by § 47-1007.\n\n(c)\nThe conveyance of any of the properties described in subsection (a) of this section to SOME, Inc., Affordable Housing Opportunities, Inc. or an entity controlled, directly or indirectly, by either of them shall be exempt from the tax imposed by Chapter 11 of Title 42, and the transfer of any of the properties described in subsection (a) of this section by SOME, Inc., Affordable Housing Opportunities, Inc., or an entity controlled, directly or indirectly, by either of them shall be exempt from the tax imposed by Chapter 9 of this title.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 10. Property Exempt from Taxation."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1078","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"92239a32dc9e1e0e88044a0ae097d77f4e7336c4ddbc86d141e58faf64a2dba0","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1077","next":"us-dc/d.c.-code-47-1079"},"notice":"GroundRules: Original legal text. Not legal advice."}