(a) Real property taxes paid with respect to Lot 129, Square 241 shall be rebated to the Whitman-Walker Clinic, Inc. (“WWC”), to the extent of WWC’s proportionate share of the real property tax incurred if:
(1) The WWC is liable under the lease for its proportionate share of the real property tax;
(2) The WWC applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811; and
(3) The real property tax was paid.
(b) The rebate shall be the amount of the real property tax passed through to WWC under a lease with the lessor that was paid, directly or indirectly, by WWC.
(c) The application for the rebate shall include:
(1) A copy of the lease with lessor; and
(2) Documentation that the real property tax has been paid.
(d) If a proper application as required by this section has been submitted, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same calendar year.
(e) The rebate provided pursuant to this section shall apply beginning with tax year 2015.
(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, or tax credit, or any other type of incentive provided to WWC under any District or federal program.
(Feb. 26, 2015, D.C. Law 20-155, § 7062(b), 61 DCR 9990.)
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 46 - Special Tax Incentives
§ 47–4601. Lincoln Square Theater sales and use tax exemption
§ 47–4603. Jenkins Row development project — Tax exemptions
§ 47–4604. Lot 878, square 456 personal property tax and sales tax exemption
§ 47–4605. Carver 2000 Low-Income and Senior Housing Project — Tax exemptions
§ 47–4606. Brentwood Retail Center, 1060 Brentwood Road, N.E.; lot 57, square 3848
§ 47–4607. Parkside Terrace development project — Tax exemptions
§ 47–4608. DC-USA development project — Tax exemptions
§ 47–4609. New Convention Center Hotel project-deed and recordation tax exemption
§ 47–4610. Georgia Commons; Lots 848 and 849, Square 2906
§ 47–4611. Payments in lieu of taxes, Capper/Carrollsburg PILOT Area
§ 47–4612. Constitution Square development project tax abatements
§ 47–4613. Payments in lieu of taxes, Rhode Island Metro Plaza PILOT Area; sales tax exemption
§ 47–4614. East of the river hospital tax exemptions
§ 47–4615. Abatement of real property taxes for National Public Radio, Inc
§ 47–4616. Payments in lieu of taxes, Southwest Waterfront PILOT/TIF Area
§ 47–4617. Sales tax exemption for sales to Close Up Foundation. [Expired]
§ 47–4618. Eckington One Residential Project tax exemptions
§ 47–4620. St. Martin’s Apartments project tax exemptions
§ 47–4622. Sales and use tax credit for the National Law Enforcement Museum
§ 47–4623. View 14 Project tax exemption
§ 47–4624. The Urban Institute tax rebate
§ 47–4625. Kelsey Gardens redevelopment project
§ 47–4626. Randall School development project tax exemption
§ 47–4626.01. Randall School Contemporary Art Museum and Housing Development abatement
§ 47–4628. The Heights on Georgia Avenue; Lots 98, 903, 904, 908, and 911, Square 2892
§ 47–4629. Park Place at Petworth, Highland Park, and Highland Park Phase II Project tax exemptions
§ 47–4630. Tax abatements for high technology commercial real estate database and service providers
§ 47–4631. OTO Hotel at Constitution Square Project—tax exemptions. [Repealed]
§ 47–4632. Campbell Heights project; Lot 0207, Square 0204
§ 47–4634. Third & H Streets, N.E. development project—tax exemptions
§ 47–4635. UNCF — 10-year real property tax abatement
§ 47–4636. First Congregational United Church of Christ property tax abatement
§ 47–4637. The Pew Charitable Trusts — 30-year limited real property tax abatement
§ 47–4638. 2323 Pennsylvania Avenue, S.E., redevelopment project
§ 47–4639. King Towers residential housing rental project; Lot 49, Square 281
§ 47–4640. Payments in lieu of taxes, Center Leg Freeway (Interstate 395) PILOT Area
§ 47–4642. St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118
§ 47–4643. 800 Kenilworth Avenue Northeast redevelopment project
§ 47–4644. Thirteenth Church of Christ real property tax relief. [Repealed]
§ 47–4647. 1029 Perry Street, N.E.; Lots 20 and 842, Square 3883. [Repealed]
§ 47–4648. Abatement of real property taxes for 2 M Street, N.E
§ 47–4649. Abatement of real property taxes for 4427 Hayes Street, N.E
§ 47–4650. International House of Pancakes Restaurant #3221 Tax Exemption Clarification
§ 47–4650.01. Father & Sons, LLC; Lot 819, Square 5912
§ 47–4651. Central Union Mission; Lots 825, 826, 830, and 831, Square 2895
§ 47–4652. Abatement of real property taxes for Adams Morgan Hotel
§ 47–4653. Universal Holiness Church property tax relief
§ 47–4654. Beulah Baptist Church, Dix Street Corridor Senior Housing LP, et al. equitable tax relief
§ 47–4655. The Washington Ballet, Lot 19, Square 1911
§ 47–4656. Abatement of real property taxes for Howard Town Center. [Repealed]
§ 47–4657. The Elizabeth Ministry, Inc. Affordable Housing Initiative; Lots 140 and 141, Square 5252
§ 47–4658. Lot 72, Square 5041 and Lot 811, Square 5056
§ 47–4659. The Israel Senior Residences, Lot 60, Square 3848
§ 47–4660. GALA Hispanic Theatre; Lot 79, Square 2837
§ 47–4661. Tibetan community property; Lot 30, Square 139
§ 47–4662. Historic Music Cultural Institutions. [Repealed]
§ 47–4663. Soccer Stadium tax abatements
§ 47–4664. Whitman-Walker Clinic, Inc.; Lot 129, Square 241
§ 47–4665. Creative and Open Space Modernization tax rebate
§ 47–4665.01. The Advisory Board Company — definitions. [Repealed]
§ 47–4665.02. The Advisory Board Company — tax abatement. [Repealed]
§ 47–4665.03. The Advisory Board Company — compliance. [Repealed]
§ 47–4665.04. The Advisory Board Company — community benefits. [Repealed]
§ 47–4665.05. The Advisory Board Company — certification by the Mayor. [Repealed]
§ 47–4665.06. EAB Global, Inc. real property tax abatement
§ 47–4666. International Spy Museum; Lot 7006, Square 387
§ 47–4667. East End grocery and retail incentive tax exemption
§ 47–4668. BID corporation – tax exemptions
§ 47–4669. Columbian Quarter Local Jobs and Tax Reduction Incentive
§ 47–4670. Chemonics International real property tax abatement
§ 47–4671. Mypheduh Films DBA Sankofa Video and Books, Lot 884, Square 2885
§ 47–4672. MLK Gateway real property tax abatement
§ 47–4673. New Howard University hospital and redevelopment real property tax abatement
§ 47–4674. D.C. Central Kitchen, Inc., Lot 0010, Square 0613
§ 47–4675. DC Habitat 900 55th Street N.E. and 2327 through 2341 Skyland Terrace S.E