District Of Columbia § 47-870(Perm) - Central Washington activation projects— temporary tax abatement – Definitions.
Full text of District Of Columbia D.C. Code § 47-870(Perm) — Central Washington activation projects— temporary tax abatement – Definitions., with citation guidance and answers to common questions.
§ 47-870(Perm). Central Washington activation projects— temporary tax abatement – Definitions.
47-870(Perm)*NOTE: This codification is the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: *
For the purposes of this subchapter, the term:
For purposes of §§ 47-870 through , the term:
"Base year" means, for each property selected for a temporary tax abatement pursuant to :
Real property tax year 2025; or
If the real property taxes imposed on the property increase between real property tax year 2025 and the real property tax year in which the property is certified, the real property tax year after 2025, and before the real property tax year in which the repositioning of the property is complete, in which the real property taxes imposed on the property are greatest.
"Eligible area" means the Central Washington Area, as set forth in Volume 2 of the District of Columbia Office of Planning's 2021 Comprehensive Plan and the , plus 1,750 feet linear feet in any direction beyond the planning area boundaries.
"Repositioning" means a construction, reconstruction, alteration, or renovation to a property with a minimum of 50,000 square feet that results in the conversion of the property from a primarily office use to a use that is not residential or in an upgrade in the class of the office space to class A or higher from a class below class A.
"Residential" shall have the same meaning as set forth in 11-B DCMR § 200.2(aa).
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-870(Perm)
What does D.C. Code § 47-870(Perm) cover?
Section 47-870(Perm) ("Central Washington activation projects— temporary tax abatement – Definitions.") 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 § 47-870(Perm)?
A common citation format is "D.C. Code § 47-870(Perm)" (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 § 47-870(Perm) 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.