District Of Columbia § 47-3802 - Tax exemption.
Full text of District Of Columbia D.C. Code § 47-3802 — Tax exemption., with citation guidance and answers to common questions.
§ 47-3802. Tax exemption.
47-3802The development of a qualified supermarket, qualified restaurant, or retail store shall be eligible for:
A 10-year real property tax exemption under ;
A 10-year exemption from the license fee under ;
A 10-year personal property tax exemption as provided under ; and
A sales and use tax exemption on the purchase of all building materials related to the development of a qualified supermarket, qualified restaurant, or retail store as provided under §§ and .
Notwithstanding the provisions of subsection (a) of this section, a qualified restaurant or retail store shall not be eligible for an exemption beginning on or after October 1, 2010 until the fiscal effect of any such new exemptions is included in an approved budget and financial plan.
Effective for applications filed on or after January 1, 2011, to be eligible for any exemption provided under subsection (a) of this section, an applicant shall file with the Mayor, in such manner and form as the Mayor may prescribe, an application requesting certification of eligibility for the exemption.
The Mayor shall, as nearly as practicable, complete review of requests for certification within 45 days after receipt.
The Mayor shall certify to the Office of Tax and Revenue each taxpayer and property eligible for an exemption. The certification shall identify:
The tax to which the certification applies;
The specific taxpayer (including taxpayer identification number) and property (by square and lot or parcel or reservation number) eligible;
The type or portion of the property that is eligible;
The effective date of eligibility;
The date on which eligibility is to terminate; and
Such other information as the Office of Tax and Revenue shall require to administer the exemption.
The Office of Tax and Revenue shall, as nearly as practicable, review and process certifications by the Mayor for real property tax exemptions under subsection (a)(1) of this section within 10 days after receipt.
The Mayor shall notify the Office of Tax and Revenue if any taxpayer or property certified as eligible under paragraph (3) of this subsection becomes ineligible for an exemption under subsection (a) of this section. The notification shall identify:
The type of tax to which the notice applies;
The taxpayer (including taxpayer identification number) and property (by square and lot or parcel or reservation number);
The type or portion of the property ineligible;
The date on which the taxpayer or property became ineligible; and
Such other information as the Office of Tax and Revenue shall require to administer the termination of the exemption.
This subsection applies to the application requirements otherwise applicable to requests for exemption from the taxes listed in subsection (a) of this section, but shall not affect any other provision governing administration of the taxes.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-3802
What does D.C. Code § 47-3802 cover?
Section 47-3802 ("Tax exemption.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-3802?
A common citation format is "D.C. Code § 47-3802" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-3802 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.