District Of Columbia § 47-859.02 - Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
Full text of District Of Columbia D.C. Code § 47-859.02 — Tax abatements for new residential developments — Requirements for tax abatements for new residential developments., with citation guidance and answers to common questions.
§ 47-859.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
47-859.02Subject to paragraph (1) of this subsection and subsection (b) of this section, and to the tax abatement limits imposed by , the Mayor shall approve a tax abatement under for an Eligible Real Property if:
The owner, or his designee or assignee, receives:
A final building permit for the mechanical, electrical, plumbing, and heating, ventilation, and air conditioning systems for the building’s superstructure; or
A letter from both the building architect and the Mayor certifying that the 1st level of concrete has been laid and the building has received a building permit for both the building’s sheeting, shoring, and excavation work and the building’s foundation to grade structural work;
The owner, or his designee or assignee, requests a certification letter from the Mayor stating that the Eligible Real Property and project are approved for the tax abatement in a stated amount;
The Mayor transmits to the owner, or his designee or assignee, the certification letter requested under paragraph (2) of this subsection; and
The building permit for the project’s superstructure is received after January 1, 2008.
A tax abatement shall not be allowed under :
Unless the owner, or his designee or assignee, satisfies subsections (a)(1) and (2) of this section on or before December 31, 2013;
Unless the 1st level of concrete for the project has been laid either before or within 6 months after the date the certification letter is transmitted by the Mayor under subsection (a)(3) of this section, if certification was requested based upon subsection (a)(1)(A) of this section;
If the project has not received a certificate of occupancy within 36 months after the date the certification letter is transmitted by the Mayor under subsection (a)(3) of this section; provided, that the Mayor may extend the 36-month period for up to 6 months if the building’s construction has reached grade, as certified by the project architect and the Mayor;
If the improvement of the Eligible Real Property is financed in any part under ;
If the Eligible Real Property receives relief under ; or
If the Eligible Real Property was owned by the District of Columbia, or one of its instrumentalities, as of January 1, 2008.
Repealed.
The Mayor shall, as nearly as practicable, review requests for certification in the order in which they were received and shall complete review of such requests for certification within 45 days after receipt.
A copy of all certification letters transmitted by the Mayor pursuant to subsection (a)(3) of this section shall be sent to the Office of Tax and Revenue.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-859.02
What does D.C. Code § 47-859.02 cover?
Section 47-859.02 ("Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.") 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 § 47-859.02?
A common citation format is "D.C. Code § 47-859.02" (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 § 47-859.02 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.