1. (a) For purposes of §§ 47-870 through 47-870.02, the term:

   1. (1) "Base year" means, for each property selected for a temporary tax abatement pursuant to § 47-870.01:

      1. (A) Real property tax year 2026; or
      2. (B) If the real property taxes imposed on the property increase between real property tax year 2026 and the real property tax year in which the property is certified, the real property tax year after 2026, 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.
   2. (2) "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 Comprehensive Plan Amendment Act of 2021, effective August 21, 2021 (D.C. Law 24-20; 68 DCR 6918), plus 1,750 feet linear feet in any direction beyond the planning area boundaries.

   3. (3)

      1. (A) "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.

      2. (B)

         1. (i) Notwithstanding subparagraph (A) of this paragraph, for a property located in Square 485, Lots 3, 30, 42, 43, 44, and 48, "repositioning" means:

            1. (I) A construction, reconstruction, alteration, or renovation to a property:

               1. (aa) With a minimum of 50,000 square feet; or
               2. (bb) That yields a minimum of 50,000 square feet; and

            2. (II) That results in:

               1. (aa) The conversion of the property from a primarily non-residential, rooming house, or office use to a use that is not residential; or
               2. (bb) An upgrade in at least 50,000 square feet of office space.
         2. (ii) For the purposes of this subparagraph, the reviewing authority shall use existing certificates of occupancy or, in the absence of certificates of occupancy, affidavits of prior use.
   4. (4) "Residential" shall have the same meaning as set forth in 11-B DCMR § 200.2(aa).

Emergency Legislation

For temporary (90 days) creation of this section, see § 47-870 of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406).

For temporary (90 days) amendment of this section, see § 2122(c) of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).

For temporary (90 days) amendment of this section, see § 2232(a) of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).

For temporary (90 days) amendment of this section, see § 2122(c) of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).

For temporary (90 days) amendment of this section, see § 2232(a) of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).

History

Sept. 18, 2024, D.C. Law 25-217, § 2052(b)

Dec. 6, 2025, D.C. Law 26-55