For the purposes of this subchapter, airspace and structures constructed or erected in airspace shall be deemed to be real property and shall be liable to assessment, taxation, and water and sewer service charges by the District from the beginning of the term or period of such lease. For the purposes of real property assessments and taxation, the value of airspace, other than any structure constructed or erected in airspace, shall be its fair market value. No tax or assessment shall be levied with respect to airspace or structures in airspace:

1. (1) Occupied exclusively by the federal government or the District government;
2. (2) Occupied and used by 1 or more organizations which, under § 47-1002, are exempt from real property taxation; or
3. (3) Leased pursuant to section 4(a) of the Downtown Arena Revitalization Act of 2024.

History

Oct. 17, 1968, 82 Stat. 1167, Pub. L. 90-598, § 8

Mar. 28, 2025, D.C. Law 25-319, § 4(b)

Prior Codifications

1973 Ed., § 7-947.

1981 Ed., § 7-1037.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 4(b) of Downtown Arena Revitalization Emergency Act of 2024 (D.C. Act 25-653, Dec. 17, 2024, 71 DCR 15803).

For temporary (90 days) amendment of this section, see § 4 of Downtown Arena Revitalization Congressional Review Emergency Act of 2025 (D.C. Act 26-31, Mar. 20, 2025, 72 DCR 3328).