D.C. Code § 47-844
Historic property tax relief — Agreements for maintenance and use of buildings.
The Council may provide that the owners of historic buildings which have been so designated by the Joint Committee on Landmarks of the National Capital may enter into agreements with the government of the District of Columbia for periods of at least 20 years which will assure the continued maintenance of historic buildings in return for property tax relief. Such a provision shall, as a condition for tax relief, require reasonable assurance that such buildings will be used and properly maintained and such other conditions as the Council finds to be necessary to encourage the preservation of historic buildings. The Council shall also provide for the recovery of back taxes, with interest, which would have been due and payable in the absence of the exemption, if the conditions for such exemption are not fulfilled.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-825.03 · Applicability of certain provisions; hearings open to…
- 47-825.01a · Real Property Tax Appeals Commission.
- 47-826 · Assessments — Power to administer oaths or affirmations and…
- 47-827 · Class actions.
- 47-828 · Violations of assessment provisions.
- 47-829 · Taxable real estate; new structures and additions or…
- 47-830 · New buildings; complaints and appeals.
- 47-831 · Omitted properties; void assessments; notice and appeal.
- 47-832 · Subdivisions made during January, February, March, April, May,…
- 47-833 · Unsubdivided tracts.
- 47-834 · Reassessment or redistribution — Subdivisions; notice and…
- 47-835 · Reassessment or redistribution — Powers and duties of…
- 47-836 · Railroad companies — Washington Terminal, Philadelphia,…
- 47-837 · Railroad companies — Baltimore and Ohio or Washington Terminal.
- 47-838 · Railroad companies — Baltimore and Potomac.
- 47-839 · Reassessment powers and duties of Mayor.
- 47-840 · Valuation of federal property — Real estate included; return…
- 47-841 · Valuation of federal property — Secretary of Interior to…
- 47-842 · Historic property tax relief — Assessment of officially…
- 47-843 · Historic property tax relief — Eligibility.
- 47-844 · Historic property tax relief — Agreements for maintenance and…
- 47-845 · Tax deferral — Amount.
- 47-845.01 · Tax deferral — Bureau of National Affairs.
- 47-845.02 · Tax deferral — Low-income property owners.
- 47-845.03 · Tax deferral — Low-income senior property owners.
- 47-846 · Tax deferral — Homeowner whose adjusted gross income exceeds…
- 47-846.01 · Deferral or forgiveness of property tax.
- 47-847 · Sale of tax delinquent property — Issuance of deed to…
- 47-848 · Sale of tax delinquent property — Transference of ownership.
- 47-849 · Residential property tax relief — Definitions.
- 47-850 · Residential property tax relief — Homestead deduction for…
- 47-850.01 · Residential property tax relief — Homestead deduction for…
- 47-850.02 · Residential property tax relief — One-time filing,…
- 47-850.03 · Residential property tax relief — Transfer of homestead to…
- 47-850.04 · Residential property tax relief — No homestead when…
- 47-851 · Residential property tax relief — report on assessment changes…
- 47-852 · Residential property tax relief—Report on exemptions and…
- 47-853 · Residential property tax relief—Authorized annual adjustments
- 47-854 · Residential property tax relief—Forms, procedures and…
- 47-855 · Residential property tax relief—Applicability of provisions.