{"data":{"id":"us-dc/d.c.-code-47-860.02a","jurisdiction":"us-dc","citation":"D.C. Code § 47-860.02a","heading":"Tax abatements for housing in downtown – Exemptions.","body":"(a)\nEach property for which the Mayor has approved a tax abatement under § 47-860.02(a)(8) shall be:\n(1)\nExempt from the requirement to enter into a First Source Agreement as to the construction and development phases of the project; and\n(2)\nFor the first sale within 10 years after a certificate of occupancy has been issued for the property, exempt from the requirements of [s]ubchapter IV of Chapter 34 of Title 42 (\"TOPA\").\n\n(b)\nBefore an individual enters into a lease for a housing unit located on a property that is exempt from TOPA under subsection (a)(2) of this section, the owner of the property shall provide written notice to the individual of the property's limited exemption from TOPA provided 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/47-860.02a","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"5276e1e84a5279fd5de70f1b82977d4221eca39be9f5aa1a05bc4ac1dcaaf4e3","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-860.02","next":"us-dc/d.c.-code-47-860.03"},"notice":"GroundRules: Original legal text. Not legal advice."}