{"data":{"id":"us-dc/d.c.-code-47-857.13","jurisdiction":"us-dc","citation":"D.C. Code § 47-857.13","heading":"Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.","body":"(a)\nTo be eligible to receive a tax abatement under § 47-857.12, a qualified nonprofit organization shall submit to the Mayor an application and the Mayor shall determine whether the organization is eligible to receive the real property tax abatement. The Mayor shall approve the applications by the eligible qualified nonprofit organizations in the order in which they are received subject to the provisions of this section and the caps established by § 47-857.15.\n\n(b)\nThe application shall include such information and documents as may be prescribed by the Mayor, including a letter of intent or similar document.\n\n(c)\nAfter receiving an application, the Mayor may:\n(1)\nReserve the amount of the requested real property tax abatement for the applicant;\n(2)\nEstablish or extend deadlines by which the applicant must:\n(A)\nProvide documentation of its eligibility under § 47-857.12 and rules promulgated pursuant to § 47-857.16;\n(B)\nSubmit an executed lease or purchase agreement;\n(C)\nOccupy the office space;\n(D)\nSubmit requested documents and information; and\n(3)\nCancel the reservation for failure to meet any deadline.\n\n(d)\nThe Mayor may establish such other application requirements as the Mayor considers necessary or useful.\n\n(e)\nA qualified nonprofit organization shall not receive a real property tax abatement under § 47-857.11 through 47-857.16 if it has not received a certification of eligibility from the Mayor under this section.","path":["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."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-857.13","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"1654a41cde80ae04e3ba725a6da42a153813db935540c4c3c4d42b59ba556f5b","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-857.12","next":"us-dc/d.c.-code-47-857.14"},"notice":"GroundRules: Original legal text. Not legal advice."}