District Of Columbia § 47-4603 - Jenkins Row development project — Tax exemptions.
Full text of District Of Columbia D.C. Code § 47-4603 — Jenkins Row development project — Tax exemptions., with citation guidance and answers to common questions.
§ 47-4603. Jenkins Row development project — Tax exemptions.
47-4603For the purposes of this section, the term:
“Developer Sponsor” means JPI Apartment Development, LP, its successors, affiliates, and assigns.
“Jenkins Row project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred therefor, of the mixed-use apartment house and garage project located on the Jenkins Row property, consisting of:
Approximately a 247-unit residential condominium/apartment house;
Approximately 52,000 square feet of retail space;
A garage for approximately 400 to 500 cars; and
Other ancillary improvements, including an associated supermarket.
“Jenkins Row property” means the real property, including any improvements thereon, located in Square 1045, Lots 132, 133, 134, 135, 136, 137, 834, 835, 838, and 839 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots in the future).
The Jenkins Row project shall be exempt from the tax imposed by §§ and .
The sales and rental of tangible personal property to be incorporated in or consumed in the Jenkins Row project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Jenkins Row project or the Jenkins Row property, shall be exempt from the tax imposed by .
The Jenkins Row property shall be exempt from the tax imposed by .
The real property tax exemption granted by paragraph (1) of this subsection shall only apply for the 10 consecutive real property tax years beginning in the tax year in which the Developer Sponsor begins development on the Jenkins Row property.
The exemptions pursuant to subsections (c) and (d) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Jenkins Row Project or the Jenkins Row property and shall not exceed, in the aggregate, $3 million.
This section shall not prevent or restrict the Developer Sponsor from utilizing any other tax, development, or other economic incentives available to the Jenkins Row project or the Jenkins Row property, including an associated supermarket, which other tax, development, or other economic incentives shall include the supermarket tax incentives set forth in .
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4603
What does D.C. Code § 47-4603 cover?
Section 47-4603 ("Jenkins Row development project — Tax exemptions.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-4603?
A common citation format is "D.C. Code § 47-4603" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-4603 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.