§ 47–4613. Payments in lieu of taxes, Rhode Island Metro Plaza PILOT Area; sales tax exemption.

(a) For purposes of this section, the term:

(1) “Bonds” means any bonds, notes, or other instruments issued by the District pursuant to Title II of the Rhode Island Metro Plaza Revenue Bonds Approval Act of 2008, effective April 2, 2008 (D.C. Law 17-140; 55 DCR 1870) [§ 1-308.41 et seq.] and § 1-204.90.

(2) “Owner” shall have the same meaning as provided in § 47-802(5) and shall include the holder of a possessory interest as described in § 47-1005.01.

(3) “Payment in lieu of taxes” or “PILOT” means payments made in lieu of real property taxes pursuant to this section.

(4) “PILOT period” means the period commencing on [April 2, 2008], and ending on the earlier to occur of:

(A) The day after the principal of bonds, together with interest and premium, if any, thereon, and all costs and expenses in connection with any suit, action, or proceeding by or on behalf of the holders of the bonds are fully met and discharged; or

(B) Thirty years after [April 2, 2008]

(5) “Rhode Island Metro Plaza PILOT Area” means the real property, or any possessory interest therein, described as follows: BEGINNING at a point in the southerly line of Rhode Island Avenue, said point being the northwest corner of the land of the District of Columbia; thence departing said southerly line of Rhode Island Avenue and running with the land of the District of Columbia the following courses and distances: with the arc of a curve to the right whose radius is 65.79 feet, whose chord bearing and chord are South 37°53′17″ East 39.26 feet for an arc distance of 39.87 feet to a point of tangency, South 20°31′40″ East 37.25 feet to a point, with the arc of a curve to the right whose radius is 160.16 feet, whose chord bearing and chord are South 04°10′36″ West 137.22 feet for an arc distance of 141.81 feet to a point, South 60°27′29″ East 125.00 feet to a point in the northerly line of A&T Lot 800, Square 3854; thence running with said northerly line of A&T Lot 800, Square 3854 the following courses and distances: South 49°39′41″ West 25.51 feet to a point, with the arc of a curve to the right whose radius is 1,029.97 feet, whose chord bearing and chord are South 39°26′33″ West 457.71 feet for an arc distance of 461.56 feet to a point of compound curvature being the northeast corner of Parcel 131/234; thence running with the northerly line of Parcel 131/234 the following courses and distances: with the arc of a curve to the right whose radius is 972.15 feet, whose chord bearing and chord are South 53°38′13″ West 28.96 feet for an arc distance of 28.96 feet to a point of compound curvature, with the arc of a curve to the right whose radius is 543.04 feet, whose chord bearing and chord are South 62°34′48″ West 175.88 feet for an arc distance of 176.66 feet to a point of compound curvature, with the arc of a curve to the right whose radius is 806.45 feet, whose chord bearing and chord are South 74°19′46″ West 77.33 feet for an arc distance of 77.36 feet to a point being the northwest corner of Parcel 130/61; thence running with the westerly line of Parcel 130/61, South 13°11′21″ East 119.50 feet to a point in the northerly line of Parcel 130/1; thence running with said northerly line of Parcel 130/1 the following courses and distances: South 76°48′23″ West 205.94 feet to a point, South 36°40′49″ West 96.26 feet to a point, South 72°40′49″ West 71.83 feet to a point in the easterly line of the property of Washington Metropolitan Area Transit Authority; thence running with said easterly line of the property of Washington Metropolitan Area Transit Authority the following courses and distances: with the arc of a curve to the left whose radius is 1,525.00 feet, whose chord bearing and chord are North 23?00’17‘ East 68.89 feet for an arc distance of 68.90 feet to a point of compound curvature, with the arc of a curve to the left whose radius is 1,725.00 feet, whose chord bearing and chord are North 20°30′45″ East 72.13 feet for an arc distance of 72.14 feet to a point of compound curvature, with the arc of a curve to the left whose radius is 3,885.06 feet, whose chord bearing and chord are North 18°36′10″ East 96.53 feet for an arc distance of 96.53 feet to a point of tangency, North 17°53′27″ East 159.24 feet to a point, South 60°47′25″ East 30.44 feet to a point, North 12°28′30″ East 484.03 feet to a point in the southerly line of Rhode Island Avenue; thence running with said southerly line of Rhode Island Avenue, North 68°26′00″ East 499.43 feet to the POINT OF BEGINNING, containing 368,202 square feet.

(b) During the PILOT period, the land and improvements in the Rhode Island Metro Plaza PILOT Area shall be exempt from real property taxes imposed under Chapter 8 of this title or any possessory interest tax imposed under § 47-1005.01. The owner shall make a PILOT in an amount equal to the real estate taxes or any possessory interest taxes, if any, that the owner would be obligated to pay in the absence of this section. PILOT shall be made in the same manner and at such times as annual real property taxes under Chapter 8 of this title.

(c) PILOT shall be subject to the same penalty and interest provisions as unpaid real property taxes under Chapter 8 of this title or any unpaid possessory interest taxes under § 47-1005.01(f)(3).

(d) All PILOT shall be made to the District or its designee.

(e) The PILOT shall be paid on such dates that the annual real property taxes would have been due and payable. Notwithstanding the foregoing, no PILOT for a particular lot or parcel shall be due and payable sooner than 30 days after receipt by the owner of any invoice therefor. The owner shall deliver the PILOT to the address identified for delivery of such payment on the applicable invoice.

(f) A lien for unpaid PILOT, including penalty and interest, shall attach in the same manner and with the same priority as a lien for delinquent real property tax under Chapter 13A of this title. Unpaid PILOT may be collected in accordance with Chapter 13A of this tile [title]. If a possessory interest tax would be imposed with respect to a lease or right to use a lot within the Rhode Island Metro Plaza PILOT Area but for this section, the failure to make payments in lieu of taxes with respect to the possessory interest shall be enforced against the owner of the possessory interest in the manner specified in § 47-1005.01(f)(3).

(g) The owner shall have the right to challenge any assessment or reassessment of such lot in accordance with the provisions of Chapter 8 of this title and the applicable PILOT shall reflect the result of such challenge.

(h)(1) For the purposes of this subsection, the term “Rhode Island Metro Plaza Project” means the residential and retail buildings and parking facilities, comprising a mixed-use development, to be developed and constructed at the Rhode Avenue Metro station in the District of Columbia by Rhode Island Avenue Metro, LLC.

(2) Sales of building materials related to the development of the Rhode Island Metro Plaza Project shall be exempt from the tax imposed by Chapter 20 of this title.

(3) The amount of all taxes exempted under this subsection shall not exceed $1 million, and Rhode Island Avenue Metro, LLC shall immediately notify the Office of Tax and Revenue when the limit is attained and provide an accounting to the Office of Tax and Revenue upon its request.

(4) A sales tax exemption certificate shall be issued to the Rhode Island Metro, LLC shall not be transferable, and shall expire when the limit in paragraph (3) of this subsection has been attained or on December 31, 2010, whichever occurs sooner.

(Apr. 2, 2008, D.C. Law 17-140, § 301(b), 55 DCR 1870; Mar. 21, 2009, D.C. Law 17-342, § 3, 56 DCR 955; Mar. 25, 2009, D.C. Law 17-353, § 228, 56 DCR 1117.)

Effect of Amendments

D.C. Law 17-342 rewrote subsec. (a)(2); in subsec. (a)(5), substituted “means the real property, or any possessory interest therein,” for “means the real property”; in subsec. (b), substituted “taxes imposed under Chapter 8 of this title or any possessory interest tax imposed under § 47-1005.01” for “taxes imposed under Chapter 8 of this title” and substituted “equal to the real property taxes or any possessory interest taxes” for “equal to the real property taxes”; in subsec. (c), substituted “title or any unpaid possessory interest taxes under § 47-1005.01(f)(3)” for “title”; in subsec. (f), added the third sentence; rewrote subsec. (h)(1); and, in subsec. (h)(3), substituted “1 million” for “2 million”.

D.C. Law 17-353, in subsec. (a)(1), substituted “Title II of the Rhode Island Metro Plaza Revenue Bonds Approval Act of 2008, effective April 2, 2008 (D.C. Law 17-140; 55 DCR 1870)” for “Title II”.

Emergency Legislation

For temporary (90 day) amendment of section, see § 3 of Rhode Island Avenue Metro Plaza Revenue Bonds Approval Emergency Amendment Act of 2008 (D.C. Act 17-555, October 27, 2008, 55 DCR 12001).

Temporary Legislation

Section 3 of D.C. Law 17-293 amended subsec. (a)(2) to read as follows:

“(2) ‘Owner’ shall have the same meaning as provided in § 47-802(5) and shall include the holder of a possessory interest as described in § 47-1005.01.”; in subsec. (a)(5), struck “means the real property” and inserted “means the real property, or any possessory interest therein,”; in subsec. (b), struck “taxes imposed under Chapter 8 of this title” and inserted “taxes imposed under Chapter 8 of this title or any possessory interest tax imposed under § 47-1005.01”, struck “equal to the real property taxes” and inserted “equal to the real property taxes or any possessory interest taxes”; in subsec. (c), substituted “or any unpaid possessory interest taxes under § 47-1005.01(f)(3).” for the period; in subsec. (f) added a new 3rd sentence to read as follows: “If a possessory interest tax would be imposed with respect to a lease or right to use a lot within the Rhode Island Metro Plaza PILOT Area but for this section, the failure to make payments in lieu of taxes with respect to the possessory interest shall be enforced against the owner of the possessory interest in the manner specified in § 47-1005.01(f)(3).”; rewrote subsec. (h)(1) to read as follows:

“(1) For the purposes of this subsection, the term ‘Rhode Island Metro Plaza Project’ means the residential and retail buildings and parking facilities, comprising a mixed-use development, to be developed and constructed at the Rhode Avenue Metro station in the District of Columbia by Rhode Island Avenue Metro, LLC.”.; and, in subsec. (h)(3), substituted “$1 million” for “$2 million”.

Section 5(b) of D.C. Law 17-293 provided that the act shall expire after 225 days of its having taken effect.

References in Text

Title II, referred to in subsec. (a)(1), is Title II, Financing, §§ 201 to 212 of D.C. Law 17-140.

Editor's Notes

Section 401 of D.C. Law 17-140 provided that this act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.

Section 320 of D.C. Law 17-353 repealed section 401 of D.C. Law 17-140.

Section 2 of D.C. Law 18-344 amended sections 201 and 205 of D.C. Law 17-140.

Section 3 of D.C. Law 18-344 provided that this act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.

The Budget Director of the Council of the District of Columbia has determined, as of February 15, 2012, that the fiscal effect of Law 18-344 has not been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 18-344, are not in effect.