# D.C. Code § 47-4605: Carver 2000 Low-Income and Senior Housing Project — Tax exemptions

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4605

## Section

- **Citation:** D.C. Code § 47-4605
- **Heading:** Carver 2000 Low-Income and Senior Housing 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 / § 47-4605

## Text

(a) For the purposes of this section, the term “Carver 2000 Low-Income and Senior Housing Project” means the financing, refinancing, or reimbursing of costs incurred for the acquisition, development, construction, installation, and equipping of the mixed-use 176 units of apartment and town homes for senior citizens and low-income residents of the District of Columbia, located in the following squares and lots: 5140-0088; 5190-0806; 5190-0807; 5190-0808; 5348-0001; 5348-0002; 5348-0003; 5348-0004; 5348-0005; 5348-0006; 5348-0007; 5348-0008, and consisting of:
(1) Land and improvements that are to be renovated into approximately 176 units of apartments and town homes for senior citizens and low-income families; and
(2) All common areas and ancillary improvements identified in any pre-existing financing agreements supporting the development of low-income and senior housing in the lots and squares identified in this subsection.
(b) The Carver 2000 Low-Income and Senior Housing 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 Carver 2000 Low-Income and Senior Housing Project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project property, shall be exempt from the tax imposed by § 47-2002 .
(d) (1) The Carver 2000 Low-Income and Senior Housing Project property shall be exempt from the tax imposed by Chapter 8 of this title , and any related fees waived.
(2) The real property tax exemption and fee waiver granted by paragraph (1) of this subsection shall apply for the consecutive real property tax years beginning with Tax Year 2003.
(3) Repealed.
from the tax imposed by § 47-2002 .
(d) (1) The Carver 2000 Low-Income and Senior Housing Project property shall be exempt from the tax imposed by Chapter 8 of this title , and any related fees waived.
(2) The real property tax exemption and fee waiver granted by paragraph (1) of this subsection shall apply for the consecutive real property tax years beginning with Tax Year 2003.
(3) Repealed.
(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 Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project.

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4605. Check the current official text before relying on it. Not legal advice.