District Of Columbia § 8-637.02 - Requirements.
Full text of District Of Columbia D.C. Code § 8-637.02 — Requirements., with citation guidance and answers to common questions.
§ 8-637.02. Requirements.
8-637.02The Mayor may grant a property tax reduction on a contaminated property for the cleanup and the redevelopment of the property. The Mayor may grant the deferral or forgiveness of any delinquent real property taxes, delinquent special assessments, cost or fee assessed to correct any condition that exists on the contaminated property in violation of the law. The application for the tax reduction or for deferral or forgiveness, shall contain the following:
A description of the real property;
The assessed value of the real property;
A statement of expected public benefits;
A certification by DDOE that the applicant is eligible for the voluntary cleanup program established by this chapter; and
A statement of public benefits which shall include the following:
A description of the proposed cleanup and redevelopment;
An estimate of the cost of the cleanup and redevelopment; and
An estimate of the benefits associated with the proposed cleanup and redevelopment of the contaminated property, including:
An estimate of the number of person who will be employed or whose employment shall be retained as a result of the cleanup and redevelopment; an estimate of the annual salaries of those employees; and the number of District resident employees;
An estimate of the increase in the assessed value of the real property; and
An estimate of the total increase in taxable activity in connection with the proposal.
The Mayor may grant a credit to any franchise tax liability imposed by subchapters VII or VIII of . The application for the credit shall:
Identify the incorporated or unincorporated business entity;
Estimate the annual dollar value of each franchise tax credit; and
State whether the business entity has entered into an employment agreement with the District pursuant to .
If the amount of the credits allowable pursuant to this section exceeds the taxes otherwise due, the amount of the credits not used as an offset against the taxes may be carried forward for up to 25 years.
The Mayor may impose limitations on the amount of total reductions that shall be allowed.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 8-637.02
What does D.C. Code § 8-637.02 cover?
Section 8-637.02 ("Requirements.") 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 § 8-637.02?
A common citation format is "D.C. Code § 8-637.02" (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 § 8-637.02 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.