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District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 2-1212.21a: Limited tax incentive for existing establishment.

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Where this section sits in the code
  1. Title 2. Government Administration.
  2. Chapter 12. Business and Economic Development.
  3. Subchapter VI-A. Commercial Food Store Development.
  4. Part B. Grocery Store Development Program.

Notwithstanding the scope of exemptions provided by § 47-3802(a), a grocery store that is located in census tract 94 on February 18, 2017, shall be eligible for the tax exemption provided pursuant to § 47-3802(a)(1) beginning with the tax year beginning October 1, 2016; provided, that the 10-year real property exemption period shall be deemed to have begun on January 1, 2015.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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