1. (a) Subject to subsection (b) of this section, real property taxes paid with respect to Lot 0010, Square 0613 shall be rebated to D.C. Central Kitchen, Inc. ("DCCK"), to the extent of DCCK's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:

   1. (1) DCCK is liable under its leases for its proportionate share of the real property tax;
   2. (2) DCCK applies for the rebate of real property tax by September 15 of the year in which the tax was payable as provided under § 47-811; and
   3. (3) The real property tax was paid.
2. (b) The rebate shall be the amount of the real property tax passed through to DCCK under one or more leases with the lessor that was paid, directly or indirectly, by DCCK.

3. (c) The application for the rebate shall include:

   1. (1) Copies of its leases with lessor; and
   2. (2) Documentation that the real property tax has been paid.
4. (d) If a proper application as required by this section has been submitted and approved, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same year.
5. (e) Upon [October 1, 2021], the rebate provided pursuant to this section shall apply beginning with Tax Year 2022.
6. (f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, tax credit, or any other type of incentive provided to DCCK under any District or federal program.

History

July 29, 2021, D.C. Law 24-17, § 2(b)

Dec. 6, 2025, D.C. Law 26-55, § 7252

Applicability

Applicability of D.C. Law 24-17: § 3 of D.C. Law 24-17 provided that the creation of this section by § 2(b) of D.C. Law 24-17 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Section 7214 of D.C. Act 24-159 repealed the applicability provision of section 3 of D.C. Law 24-17 that impacted this section. Therefore the creation of this section by Law 24-17 has been implemented.

Section 7214 of D.C. Law 24-45 repealed the applicability provision of section 3 of D.C. Law 24-17 that impacted this section. Therefore the creation of this section by Law 24-17 has been implemented.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7252 of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).

For temporary (90 days) amendment of this section, see § 7252 of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).