Partnertax.ai Start free trial

D.C. Code § 47-4666

International Spy Museum; Lot 7006, Square 387.

Official textus-dc/statcode.dccouncil.govlast amended 11 subsections
Summarize

# (a)

Except as provided in subsection (b) of this section, the taxes imposed by Chapter 8 of this title on the real property (and any improvements thereon) described for assessment and taxation purposes as Lot 7006, Square 387 ( "Property") and currently owned by the International Spy Museum shall be abated for the real property tax year commencing:

# (1)

October 1, 2016, in the amount of $30,000;

# (2)

October 1, 2017, to the extent that they exceed $115,000;

# (3)

October 1, 2018, through the real property tax year ending September 30, 2021, to the extent that they exceed $200,000 per year; and

# (4)

October 1, 2021, in the amount of 100% of the real property taxes on the Property.

# (b)

The abatement provided by this section shall terminate at the beginning of the month following the date on which:

# (1)

The Property is no longer being developed or used as a museum of the history of espionage, including related ancillary uses, that is open to the general public; or

# (2)

The International Spy Museum, or a successor owner of the Property, is no longer exempt from District of Columbia income and franchise taxation under [subchapter] II of Chapter 18 of this title.

# (c)

The Property and its owner shall be subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the Property had been administratively exempted from real property taxation under Chapter 10 of this title.

# (d)

At the discretion of the Office of Tax and Revenue, the abatements provided by this section may be allocated between half tax years for any real property tax year.

# (e)

The abatement provided under 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 Property; provided, that no appeal of the Property's proposed assessed value for tax years 2017 through 2021 shall be allowed and no claim for a refund of real property tax paid for real property tax years 2016 through 2021 shall be allowed; except, that the Property owner may seek enforcement of the abatement provided by this section.

Source: official DC Code section page (code.dccouncil.gov)

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 47-4650 · International House of Pancakes Restaurant #3221 Tax…
  2. 47-4650.01 · Father & Sons, LLC; Lot 819, Square 5912.
  3. 47-4651 · Central Union Mission; Lots 825, 826, 830, and 831, Square…
  4. 47-4652 · Abatement of real property taxes for Adams Morgan Hotel.
  5. 47-4653 · Universal Holiness Church property tax relief.
  6. 47-4654 · Beulah Baptist Church, Dix Street Corridor Senior Housing LP,…
  7. 47-4655 · The Washington Ballet, Lot 19, Square 1911.
  8. 47-4656 · Abatement of real property taxes for Howard Town Center.
  9. 47-4657 · The Elizabeth Ministry, Inc. Affordable Housing Initiative;…
  10. 47-4658 · Lot 72, Square 5041 and Lot 811, Square 5056.
  11. 47-4659 · The Israel Senior Residences, Lot 60, Square 3848.
  12. 47-4660 · GALA Hispanic Theatre; Lot 79, Square 2837.
  13. 47-4661 · Tibetan community property; Lot 30, Square 139.
  14. 47-4662 · Historic Music Cultural Institutions.
  15. 47-4663 · Soccer Stadium tax abatements.
  16. 47-4664 · Whitman-Walker Clinic, Inc.; Lot 129, Square 241.
  17. 47-4665 · Creative and Open Space Modernization tax rebate.
  18. 47-4665.01 · The Advisory Board Company — definitions.
  19. 47-4665.02 · The Advisory Board Company — tax abatement.
  20. 47-4665.03 · The Advisory Board Company — compliance.
  21. 47-4665.04 · The Advisory Board Company — community benefits.
  22. 47-4665.05 · The Advisory Board Company — certification by the Mayor.
  23. 47-4665.06 · EAB Global, Inc. real property tax abatement.
  24. 47-4666 · International Spy Museum; Lot 7006, Square 387.
  25. 47-4667 · East End grocery and retail incentive tax exemption.
  26. 47-4668 · BID corporation – tax exemptions.
  27. 47-4669 · Columbian Quarter Local Jobs and Tax Reduction Incentive.
  28. 47-4670 · Chemonics International real property tax abatement.
  29. 47-4671 · Mypheduh Films DBA Sankofa Video and Books, Lot 884, Square…
  30. 47-4672 · MLK Gateway real property tax abatement.
  31. 47-4673 · New Howard University hospital and redevelopment real…
  32. 47-4674 · D.C. Central Kitchen, Inc., Lot 0010, Square 0613.
  33. 47-4675 · DC Habitat 900 55th Street N.E. and 2327 through 2341 Skyland…
  34. 47-4676 · Lots 835 and 840 in Square 5539.
  35. 47-4677 · 206 Elm Street, N.W.; Lot 805, Square 3087.
  36. 47-4680 · Volunteers of America, Inc. Tax Exemption.
  37. 47-4681 · Tax Abatement for 1735 K Street, NW; Lot 849, Square 163.
  38. 47-4682 · 1333 M Street, SE development project tax abatement.
  39. [47-4683] · Tax Exemption for Reservoir District; Lots 809, 810, 814,…
  40. [47-4684] · Tax Exemption for Parkside; Lots 866 and 868, Square 5056.
Full table of contents →