{"data":{"id":"us-dc/d.c.-code-47-860.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-860.01","heading":"Tax abatements for housing in downtown – Definitions.","body":"(a)\nFor the purposes of §§ 47-860.01 through 47-860.04, the term:\n(1)\n\"Certified business enterprise\" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2.\n(2)\n\"Eligible area\" means:\n(A)\n[Repealed].\n(B)\n[Repealed].\n(C)\nThe geographic area contained in the Central Washington Area Element, as set forth in [The Comprehensive Plan Amendment Act of 2021], plus 1,750 linear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;\n(D)\nThe 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\n(E)\nAny other portion of the District with a concentration of commercial office property and high commercial vacancy rates, as designated by the Mayor.\n(3)\n\"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.\n(4)\n\"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.\n(5)\n\"Median family income\" has the meaning set forth in § 6-1041.01(5).","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/47-860.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"9ca41790f55dd9848dac8994f8c1d1b02f3152f5962833a4cf9426a91a04f224","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-860","next":"us-dc/d.c.-code-47-860.02"},"notice":"GroundRules: Original legal text. Not legal advice."}