(a) For taxable years beginning after December 31, 2018, a qualified business that leases real property that is taxed under this chapter or under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the qualified business' pro rata share of the lessor's tax on the property if:
(1) The qualified business is liable under the lease for the pro rata share of the tax;
(2) The qualified business applies for the rebate of the tax on or before September 15; and
(3) The real property tax was paid.
(b) The application shall include:
(1) A copy of the lease with the lessor;
(2) Documentation that the real property tax has been paid; and
(3) Documentation that the qualified business met the requirements of § 47-802(17) during the tax year for which the rebate is being requested.
(c) If a proper application has been submitted, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same calendar year.
(d) The rebate provided pursuant to this section shall be:
(1) The lesser of the qualified business' pro rata share of the real property tax that was paid, directly or indirectly, by the qualified business or $15,000 per applicant per year; and
(2) 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 a qualified business under any District or federal program.
Section 7173 of the Fiscal Year 2020 Budget Support Emergency Amendment Act of 2019 repealed § 3(b) of D.C. Law 22-297 removing the applicability restriction impacting this section. Therefore the creation of this section by D.C. Law 22-297 has been given effect.
Applicability of D.C. Law 22-297: § 3 of D.C. Law 22-297 provided that the creation of this section by § 2(c) of D.C. Law 22-297 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.
For temporary (90 days) repeal of applicability provision of D.C. Law 22-297, see § 7173 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).