District Of Columbia § 47-4612 - Constitution Square development project tax abatements.
Full text of District Of Columbia D.C. Code § 47-4612 — Constitution Square development project tax abatements., with citation guidance and answers to common questions.
§ 47-4612. Constitution Square development project tax abatements.
47-4612For the purposes of this section, the term:
“Developer” means CS Master V, LLC, its successors, affiliates, and assigns.
“Constitution Square Project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred, of the mixed-use apartment house, office, grocery store/supermarket, and garage project located on the Constitution Square Property, consisting of:
Approximately 900 to 1,000 units of residential condominium/apartment house use;
Approximately 80,000 square feet of retail space;
Approximately 1.2 million square feet of commercial office space;
An approximately 50,000 square foot full-service grocery store/supermarket; and
Other ancillary improvements.
“Constitution Square Property” means the real property, including any improvements thereon, located in Lot 160, Square 711 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, air rights lots, or any combination in the future).
The tax imposed by on the Constitution Square Property shall be abated as follows:
In tax year 2009, taxes in excess of 107% of the taxes paid for tax year 2008;
In tax year 2010, taxes in excess of 113.96% of the taxes paid for tax year 2008; and
In tax year 2011 and each year thereafter, taxes in excess of 121.25% of the taxes paid for tax year 2008.
The real property tax abatement 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 begins development on the Constitution Square Property. The developer shall notify the Director of the Real Property Tax Administration of the Office of Tax and Revenue by certified mail that development has started within 30 days after the commencement of development.
The real property tax abatement granted by paragraph (1) of this subsection shall not exceed, in the aggregate, $6 million, plus 6% per year of the unused amount of the real property tax abatement from the commencement of development.
The abatement pursuant to subsection (b) 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 Constitution Square Project or the Constitution Square Property.
This section shall not prevent or restrict the developer from utilizing any other tax, development, or other economic incentives available to the Constitution Square Project or the Constitution Square Property, including an associated supermarket, which other tax, development, or other economic incentives shall include the supermarket tax incentives set forth in .
Nothing in this provision shall be construed to limit the owner of the Constitution Square Property from appealing or contesting its real estate tax assessment.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4612
What does D.C. Code § 47-4612 cover?
Section 47-4612 ("Constitution Square development project tax abatements.") 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 § 47-4612?
A common citation format is "D.C. Code § 47-4612" (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 § 47-4612 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.