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The DC Code: § 47-4605 Carver 2000 Low-Income and Senior Housing Project--tax exemptions.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
For the purposes of this section, the term "Carver 2000 Low-Income and Senior Housing Project" means the financing, refinancing, or reimbursing of costs incurred for the acquisition, development, construction, installation, and equipping of the mixed-use 176 units of apartment and town homes for senior citizens and low-income residents of the District of Columbia, located in the following squares and lots: 5140-0088; 5190-0806; 5190-0807; 5190-0808; 5348-0001; 5348-0002; 5348-0003; 5348-0004; 5348-0005; 5348-0006; 5348- 0007; 5348-0008, and consisting of:
1
Land and improvements that are to be renovated into approximately 176 units of apartments and town homes for senior citizens and low-income families; and
2
All common areas and ancillary improvements identified in any pre-existing financing agreements supporting the development of low-income and senior housing in the lots and squares identified in this subsection.
b
The Carver 2000 Low-Income and Senior Housing Project shall be exempt from the tax imposed by §§ 42-1102 and 47-903.
c
The sales and rental of tangible personal property to be incorporated in or consumed in the Carver 2000 Low-Income and Senior Housing Project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project property, shall be exempt from the tax imposed by § 47-2002.
d
(1) The Carver 2000 Low-Income and Senior Housing Project property shall be exempt from the tax imposed by Chapter 8 of this title, and any related fees waived.
2
The real property tax exemption and fee waiver granted by paragraph (1) of this subsection shall apply for the 16 consecutive real property tax years beginning with Tax Year 2003.
3
The real property tax exemption granted by paragraph (1) of this subsection shall apply to Square 5190, lots 806, 807, and 808, and Square 5348 lots 1, 2, 3, 4, 5, 6, 7, and 8 for the consecutive real property tax years beginning with Tax Year 2003.
e
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 Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project.

Historical and Statutory

Effect of Amendments D.C. Law 16-191 validated a previously made technical correction in the section number. D.C. Law 19-151, in subsec. (a), substituted "squares and lots: 5140-0088;" for "lots and squares: 5140 0819; 5140 0820; 5140 0821; 5140 0822; 5140 0823; 5140 0824; 5140 0825; 5140 0826;"; in subsec. (d)(1), substituted "Chapter 8 of this title, and any related fees waived" for "Chapter 8"; in subsec. (d)(2), substituted "exemption and fee waiver granted" for "exemption granted" and "apply for the 16" for "only apply for the 8". D.C. Law 19-168 added subsec. (d)(3). Temporary Amendments of Section Section 2 of D.C. Law 19-54 added subsec. (d)(3) to read as follows: "(3) The real property tax exemption granted by paragraph (1) of this subsection shall apply to Lots 806, 807, and 808 in Square 5190 and to Lots 1, 2, 3, 4, 5, 6, 7, and 8 in Square 5348 for 16 consecutive real property tax years, beginning with tax year 2003.". Section 5(b) of D.C. Law 19-54 provides that the act shall expire after 225 days of its having taken effect. Temporary Addition of Section Section 2(b) of D.C. Law 15-346, as amended by section 2 of D.C. Law 16-8, added § 47-4607 to read as follows: "47-4607. Carver 2000 Low-Income and Senior Housing Project--tax exemptions. "(a) For the purposes of this section, the term 'Carver 2000 Low Income and Senior Housing Project' means the financing, refinancing, or reimbursing of costs incurred for the acquisition, development, construction, installation, and equipping of the mixed-use 176 units of apartment and town homes for senior citizens and low-income residents of the District of Columbia, located in the following lots and squares: 5140-0819; 5140-0820; 5140-0821; 5140-0822; 5140-0823; 5140-0824; 5140-0825; 5140-0826; 5190-0806; 5190-0807; 5190- 0808; 5348-0001; 5348-0002; 5348-0003; 5348-0004; 5348-0005; 5348-0006; 5348-0007; 5348-0008, and consisting of: "(1) Land and improvements that are to be renovated into approximately 176 units of apartments and town homes for senior citizens and low-income families; and "(2) All common areas and ancillary improvements identified in any pre-existing financing agreements supporting the development of low-income and senior housing in the lots and squares identified in this subsection. "(b) The Carver 2000 Low-Income and Senior Housing Project project shall be exempt from the tax imposed by §§ 42-1102 and 47-903. "(c) The sales and rental of tangible personal property to be incorporated in or consumed in the Carver 2000 Low-Income and Senior Housing Project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project property, shall be exempt from the tax imposed by § 47-2002. "(d)(1) The Carver 2000 Low-Income and Senior Housing Project property shall be exempt from the tax imposed by Chapter 8. "(2) The real property tax exemption granted by paragraph (1) of this subsection shall only apply for the 8 consecutive real property tax years beginning with Tax Year 2003. "(e) 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 Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project property." Section 5(b) of D.C. Law 15-346 provides that the act shall expire after 225 days of its having taken effect. Section 4(b) of D.C. Law 16-8 provides that the act shall expire after 225 days of its having taken effect. Emergency Act Amendments For temporary (90 day) addition of section, see § 2(b) of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2004 (D.C. Act 15-734, January 19, 2005, 52 DCR 1966). For temporary (90 day) addition of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Emergency Amendment Act of 2005 (D.C. Act 16-53, March 17, 2005, 52 DCR 3170). For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Amendment Act of 2005 (D.C. Act 16-99, June 21, 2005, 52 DCR 6083). For temporary (90 day) addition, see § 1172(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). For temporary (90 day) amendment of section, see § 3(a) of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340). For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2011 (D.C. Act 19-115, July 28, 2011, 58 DCR 6540). For temporary (90 day) addition of section, see § 3 of Carver 2000 Low-Income and Senior Housing Project Emergency Act of 2011 (D.C. Act 19-115, July 28, 2011, 58 DCR 6540). For temporary (90 day) amendment of section, see § 2 of Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-195, October 18, 2011, 58 DCR 9162). For temporary (90 day) amendment of section, see § 7005 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764). For temporary (90 day) amendment of section, see §§ 2, 3 of the Carver 2000 Low-Income and Senior Housing Project Congressional Review Emergency Act of 2012 (D.C. Act 19-407, July 24, 2012, 59 DCR 9128). For temporary (90 day) amendment of section, see § 7005 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290). Legislative History of Laws For Law 16-33, see notes following § 47-308.01. For Law 16-191, see notes following § 47-2425. Law 19-151, the "Carver 2000 Low-Income and Senior Housing Project Amendment Act of 2012", was introduced in Council and assigned Bill No. 19-437, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 17, 2012 and May 1, 2012, respectively. Signed by the Mayor on May 11, 2012, it was assigned Act No. 19-357 and transmitted to both Houses of Congress for its review. D.C. Law 19-151 became effective on July 13, 2012. For history of Law 19-168, see notes under § 47-355.01. Miscellaneous Notes Short title of subtitle V of title I of Law 16-33: Section 1171 of D.C. Law 16-33 provided that subtitle V of title I of the act may be cited as the Carver 2000 Low-Income and Senior Housing Project Act of 2005. Section 3 of D.C. Law 19-151 provides: "Sec. 3. Applicability. "This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan." DC CODE § 47-4605 Current through December 11, 2012

Credits

(Oct. 20, 2005, D.C. Law 16-33, § 1172(b), 52 DCR 7503; Mar. 2, 2007, D.C. Law 16-191, § 5(e), 53 DCR 6794; July 13, 2012, D.C. Law 19-151, § 2, 59 DCR 5134; Sept. 20, 2012, D.C. Law 19-168, § 7005, 59 DCR 8025.)