Code of the District of Columbia

§ 47–3805. Supermarket real property tax rebate.

(a) For the purposes of this section, the term “qualified supermarket” means a qualified supermarket, as defined in § 47-3801(2), for which all of the requirements for the real property tax exemption provided by § 47-1002(23), other than § 47-1002(23)(B)(iii), are satisfied.

(b) Beginning October 1, 2007, if a qualified supermarket leases real property (or a portion thereof) that is subject to tax under Chapter 8 of this title, the qualified supermarket shall receive a rebate of the tax that represents the qualified supermarket’s pro rata share of the tax levied for the tax year on the real property (or portion thereof) that the qualified supermarket leases if:

(1) The qualified supermarket is liable under the lease for its pro rata share of the tax;

(2) An application for the rebate of the tax is made on or before December 31 of the succeeding tax year; and

(3) The lessor paid the tax.

(c) The rebate shall be the amount of the pro rata share of the tax paid by the qualified supermarket as required by the lease.

(d) The application shall include:

(1) A copy of the lease; and

(2) Documentation that the tax has been paid, as required by the Mayor.

(e) If a proper application has been made, the Mayor shall rebate the tax to the qualified supermarket on or before March 1 of the succeeding tax year.

(f) Any rebates authorized under this section shall be paid from the General Fund of the District of Columbia.