{"data":{"id":"us-dc/d.c.-code-47-4669","jurisdiction":"us-dc","citation":"D.C. Code § 47-4669","heading":"Columbian Quarter Local Jobs and Tax Reduction Incentive.","body":"(a)\n(1)\nNotwithstanding the provisions of § 47-812(a), the real property tax rates and special real property tax rates for taxable Class 2 Properties located east of the east bank of the Anacostia River in the 600, 700, and 800 block of Howard Road, S.E., known as Columbian Quarter and described, as of October 30, 2018, as Lot 0817, Square 5788; Lots 0937-0938, 0097, 1022, 1025-1031, 1036-1037, Square 5860; and Lots 0082-0084, 0089, 0091, and 0990-0991, Square 5861 shall be $0.993 for each $100 of assessed value, when:\n(A)\nA Class 2 Property of at least 175,000 or more gross square feet is leased by a federal government tenant;\n(B)\nThe Department of Consumer and Regulatory Affairs issues a Certificate of Occupancy for that Class 2 Property; and\n(C)\nThe tax year is October 1, 2022 or later.\n(2)\nOnce all conditions of paragraph (1) of this subsection are met, the tax rate established in paragraph (1) of this subsection shall continue in each tax year thereafter for 10 real property tax years.\n\n(b)\nBeginning with the  real property tax year immediately following the last real property tax year for which the rate provided in subsection (a) of this section is effective, the real property tax rate shall increase in such real property tax year and in each succeeding such year by $0.04 for each $100 of assessed value until the tax rate is equal to the real property tax rate for Class 2 Properties provided by § 47-812.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 46. Special Tax Incentives."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4669","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"8b51bf06f246755e9e4ea92d681741f7e3bb9431a01e68966b3e092adfe37c05","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4668","next":"us-dc/d.c.-code-47-4670"},"notice":"GroundRules: Original legal text. Not legal advice."}
