# D.C. Code § 47-4603: Jenkins Row development project — Tax exemptions > District of Columbia · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4603 ## Section - **Citation:** D.C. Code § 47-4603 - **Heading:** Jenkins Row development project — Tax exemptions - **Jurisdiction:** District of Columbia - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** DC Code / Title 47 / Chapter 46 / § 47-4603 ## Text (a) For the purposes of this section, the term: (1) “Developer Sponsor” means JPI Apartment Development, LP, its successors, affiliates, and assigns. (2) “Jenkins Row project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred therefor, of the mixed-use apartment house and garage project located on the Jenkins Row property, consisting of: (A) Approximately a 247-unit residential condominium/apartment house; (B) Approximately 52,000 square feet of retail space; (C) A garage for approximately 400 to 500 cars; and (D) Other ancillary improvements, including an associated supermarket. (3) “Jenkins Row property” means the real property, including any improvements thereon, located in Square 1045, Lots 132, 133, 134, 135, 136, 137, 834, 835, 838, and 839 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots in the future). (b) The Jenkins Row 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 Jenkins Row project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Jenkins Row project or the Jenkins Row property, shall be exempt from the tax imposed by § 47-2002 . (d) (1) The Jenkins Row property shall be exempt from the tax imposed by Chapter 8 of this title . (2) The real property tax exemption granted by paragraph (1) of this subsection shall only apply for the 10 consecutive real property tax years beginning in the tax year in which the Developer Sponsor begins development on the Jenkins Row property. hall be exempt from the tax imposed by § 47-2002 . (d) (1) The Jenkins Row property shall be exempt from the tax imposed by Chapter 8 of this title . (2) The real property tax exemption granted by paragraph (1) of this subsection shall only apply for the 10 consecutive real property tax years beginning in the tax year in which the Developer Sponsor begins development on the Jenkins Row property. (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 Jenkins Row Project or the Jenkins Row property and shall not exceed, in the aggregate, $3 million. (f) This section shall not prevent or restrict the Developer Sponsor from utilizing any other tax, development, or other economic incentives available to the Jenkins Row project or the Jenkins Row property, including an associated supermarket, which other tax, development, or other economic incentives shall include the supermarket tax incentives set forth in Chapter 38 of this title . ## Nearby sections - [D.C. Code § [47-4683] § [47-4683]. Tax Exemption for Reservoir District; Lots 809, 810, 814, 815, Square 3128.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S%5B47-4683%5D.md) - [D.C. Code § [47-4684] § [47-4684]. Tax Exemption for Parkside; Lots 866 and 868, Square 5056.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S%5B47-4684%5D.md) - [D.C. Code § 47-4601 § 47-4601. Lincoln Square Theater sales and use tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4601.md) - [D.C. Code § 47-4602 § 47-4602. Tax credit to CareFirst for wages to qualified employees; sales tax exemption for construction.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4602.md) - [D.C. Code § 47-4603 § 47-4603. Jenkins Row development project — Tax exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4603.md) - [D.C. Code § 47-4604 § 47-4604. Lot 878, square 456 personal property tax and sales tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4604.md) - [D.C. Code § 47-4605 § 47-4605. Carver 2000 Low-Income and Senior Housing Project — Tax exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4605.md) - [D.C. Code § 47-4606 § 47-4606. Brentwood Retail Center, 1060 Brentwood Road, N.E.; lot 57, square 3848.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4606.md) - [D.C. Code § 47-4607 § 47-4607. Parkside Terrace development project — Tax exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4607.md) - [D.C. Code § 47-4608 § 47-4608. DC-USA development project — Tax exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4608.md) - [D.C. Code § 47-4609 § 47-4609. New Convention Center Hotel project-deed and recordation tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4609.md) - [D.C. Code § 47-4610 § 47-4610. Georgia Commons; Lots 848 and 849, Square 2906.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4610.md) - [D.C. Code § 47-4611 § 47-4611. Payments in lieu of taxes, Capper/Carrollsburg PILOT Area.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4611.md) - [D.C. Code § 47-4612 § 47-4612. Constitution Square development project tax abatements.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4612.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4603. Check the current official text before relying on it. Not legal advice.