(a)(1) The 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:
(A) The real property continues to be used in accordance with the application for property tax exemption filed for that particular property;
(B) The 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
(C)(i) The owner is any entity, for-profit or nonprofit; and
(ii) The real property continues to be under applicable use restrictions during a:
(I) Federal low-income housing tax credit compliance period; or
(II) Department of Housing and Community Development compliance period.
(2) The following real properties shall be exempt from real property taxation in accordance with paragraph (1) of this subsection:
(A) Lot 811, Square 3567, located at 1876 4th Street, N.E., effective August 1, 2006;
(B) Lot 812, Square 3567, located at 1876 4th Street, N.E., effective August 1, 2006;
(C) Lot 33, Square 5322, located at 360 50th Street, S.E., effective June 1, 2007;
(D) Lot 34, Square 5322, located at 350 50th Street, S.E., effective June 1, 2007;
(E) Parcel 2180096, Square 5616, located at 1701 19th Street, S.E., effective April 1, 2006;
(F) Lot 815, Square 5637, located at 2810-2872 Texas Avenue, S.E., effective June 1, 2007;
(G) Lot 47, Square 5760, located at 2125 18th Street, S.E., effective July 1, 2005;
(H) Lot 894, Square 5765, located at 1667 Good Hope Road, S.E., effective January 1, 2007;
(I) Lot 811, Square 6129, located at 3828 --3830 South Capitol Street, S. E., effective June 1, 2007;
(J) Lot 822, Square 6164, located at 740 Barnaby Street, S.E., effective March 1, 2007; and
(K) Lots 2086 --2127, Square 6164, located at 730 --736 Chesapeake Street, S.E., effective November 1, 2007.
(b) The properties contained in this section shall make the annual reports required by § 47-1007.
(c) The 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 Title 47 of the District of Columbia Official Code.
CREDIT(S)
(July 18, 2008, D.C. Law 17-185, § 2(b), 55 DCR 6104; Aug. 6, 2010, D.C. Law 18-212, § 2(b), 57 DCR 4953; Sept. 14, 2011, D.C. Law 19-21, § 7092(a), 58 DCR 6226.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 18-212, in the section heading, substituted “SOME, Inc.” for “So Others Might Eat, Inc.”; and rewrote subsec. (a), which had read as follows:
“(a) The following properties owned by So Others Might Eat, Inc., Affordable Housing Opportunities, Inc., or by an entity controlled, directly or indirectly, by So Others Might Eat, Inc., or Affordable Housing Opportunities, Inc., are exempt from real property taxation, effective as of the dates stated below, so long as the property continues to be used in accordance with the application for property tax exemption filed for that particular property and the owner continues to be So Others Might Eat, Inc., or Affordable Housing Opportunities, Inc. or an entity controlled, directly or indirectly, by So Others Might Eat, Inc., or Affordable Housing Opportunities, Inc.:
“(1) Lot 811, Square 3567, located at 1876--4th Street, N.E., effective August 1, 2006;
“(2) Lot 812, Square 3567, located at 1876--4th Street, N.E., effective August 1, 2006;
“(3) Lot 33, Square 5322, located at 360--50th Street, S.E., effective June 1, 2007;
“(4) Lot 34, Square 5322, located at 350--50th Street, S.E., effective June 1, 2007;
“(5) Parcel 2180096, Square 5616, located at 1701--19th Street, S.E., effective April 1, 2006;
“(6) Lot 815, Square 5637, located at 2810--2872 Texas Avenue, S.E., effective June 1, 2007;
“(7) Lot 47, Square 5760, located 2125--18th Street, S.E., effective July 1, 2005;
“(8) Lot 894, Square 5765, located at 1667 Good Hope Road, S.E., effective January 1, 2007;
“(9) Lot 811, Square 6129, located at 3828--3830 South Capitol Street, S. E., effective June 1, 2007;
“(10) Lot 822, Square 6164, located at 740 Barnaby Street, S.E., effective March 1, 2007; and
“(11) Lots 2086--2127, Square 6164, located at 730--736 Chesapeake Street, S.E., effective November 1, 2007.”
D.C. Law 19-21 added subsec. (c).
Temporary Amendments of Section
Section 2(b) of D.C. Law 17-296 substituted “SOME, Inc.” for “So Others Might Eat, Inc.” wherever it appears; and substituted “Inc., or the property continues to be under applicable use restrictions during a federal low-income housing tax credit compliance period:” for “Inc.:”.
Section 4(b) of D.C. Law 17-296 provides that the act shall expire after 225 days of its having taken effect.
Section 2(b) of D.C. Law 18-168 substituted “SOME, Inc.” for “So Others Might Eat, Inc.” wherever it appears and substituted “Housing Opportunity, Inc., or the owner is an entity (for profit or nonprofit) and the property continues to be under applicable use restrictions during a federal low-income housing tax credit compliance period or a Department of Housing and Community Development compliance period:” for “Housing Opportunity, Inc.:”.
Section 4(b) of D.C. Law 18-168 provides that the act shall expire after 225 days of its having taken effect.
Temporary Addition of Section
Section 2(b) of D.C. Law 17-276 added a section to read as follows:
Ҥ 47-1079. Washington Parks & People Property Tax Exemption.
“(a) The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against real property located at Square 2841, Lots 0841, 0847, 0848, and 0851, for the period of tax years 1998 to 2008, be forgiven, as of August 4, 2008; provided, that this property is owned and used by Washington Parks & People as a public park, which is available for use by the public, and not used for commercial purposes.
“(b) The one-time transfer of the property specified in subsection (a) of this section to Washington Parks & People shall not be subject to the recordation and transfer taxes and fees under Chapters 9 or 14 of this title.
“(c) Upon the transfer of the property described in subsection (a) of this section to Washington Parks & People, the property shall be exempt from all taxation so long as the same is used in carrying out the public purposes and activities of Washington Parks & People, and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.”.
Section 4(b) of D.C. Law 17-276 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary (90 day) addition, see § 7012(b) of Fiscal Year 2009 Budget Support Emergency Act of 2008 (D.C. Act 17-468, July 28, 2008, 55 DCR 8746).
For temporary (90 day) addition, see § 2(b) of Washington Parks & People Equitable Real Property Tax Relief Emergency Act of 2008 (D.C. Act 17-489, August 4, 2008, 55 DCR 9160).
For temporary (90 day) addition, see § 2(b) of Washington Parks & People Equitable Real Property Tax Relief Congressional Review Emergency Act of 2008 (D.C. Act 17-540, October 20, 2008, 55 DCR 11421).
For temporary (90 day) amendment of section, see § 2(b) of SOME, Inc. Technical Amendments Emergency Act of 2008 (D.C. Act 17-542, October 20, 2008, 55 DCR 11426).
For temporary (90 day) repeal of section 3 of D.C. Law 17-185, see § 7023 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) repeal of section 3 of D.C. Law 17-185, see § 7023 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see § 2(b) of SOME, Inc., Technical Amendments Emergency Act of 2010 (D.C. Act 18-340, March 22, 2010, 57 DCR 2848).
Legislative History of Laws
Law 17-185, the “So Others Might Eat Property Tax Exemption Act of 2008”, was introduced in Council and assigned Bill No.17-374 which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 1, 2008, and May 6, 2008, respectively. Signed by the Mayor on May 20, 2008, it was assigned Act No. 17-378 and transmitted to both Houses of Congress for its review. D.C. Law 17-185 became effective on July 18, 2008.
Law 18-212, the “Some, Inc., Technical Amendments Act of 2010”, was introduced in Council and assigned Bill No. 18-669, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 4, 2010, and May 18, 2010, respectively. Signed by the Mayor on June 7, 2010, it was assigned Act No. 18-431 and transmitted to both Houses of Congress for its review. D.C. Law 18-212 became effective on August 6, 2010.
For history of Law 19-21, see notes under § 47-305.02.
Miscellaneous Notes
Section 3 of D.C. Law 17-185 provides:
“Sec. 3. Applicability.
“This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”
Section 7023 of D.C. Law 18-111 repealed section 3 of D.C. Law 17-185.
Short title: Section 7091 of D.C. Law 19-21 provided that subtitle J of title VII of the act may be cited as “SOME, Inc. and Affiliates Transfer and Recordation Exemption and Equitable Tax Relief Act of 2011”.