District Of Columbia § 47-868 - Reduced tax liability for agricultural uses.
Full text of District Of Columbia D.C. Code § 47-868 — Reduced tax liability for agricultural uses., with citation guidance and answers to common questions.
§ 47-868. Reduced tax liability for agricultural uses.
47-868If an owner of real property uses the property, or leases the property or allows it to be used by an unrelated party, for an agricultural use, 90% of the real property tax otherwise levied by on the land value of the relevant portion of the real property shall be abated for each real property tax year that the real property is actually used for an agricultural use; provided, that:
The soil on the property has been tested and found to be free from contaminants and safe for use in the growth of food fit for human consumption;
The property must be producing a food commodity or put to another season-appropriate agricultural-related use (such as providing cover cropping, a bee hive, or growing seedlings in a greenhouse) throughout substantially all of the year pursuant to an annual planting plan; and
The annual planting plan referenced in subparagraph (A) of this paragraph shall be retained by the taxpayer for at least 3 subsequent years and shall be produced in the event of an audit;
No abatement shall be permitted for abutting real property with common or related ownership that is not leased or used for an agricultural use; and
In the event that the property is put to agricultural use at some time other than the beginning of the tax year, the 90% tax abatement shall apply for all portions of the first year during which the property is in agricultural use, notwithstanding any other provision of this section.
An abatement shall be permitted under this section only with respect to a real property tax year during which each of the following requirements is met:
If the agricultural use involves a lease to a third party, the lease shall have an initial term of at least 3 years;
If the agricultural use is for urban farming, at least 2,500 square feet of land, which may be comprised of one or more abutting lots, shall be under active use and cultivation during the growing season of either the food commodity produced or other season- appropriate agricultural-related use on the land;
If the agricultural use is for a community garden, the relevant portion of the property used for a community garden shall be under active use and cultivation during the growing season of either the food commodity produced or other season-appropriate agricultural- related use on the land; and
The entire portion of the property receiving reduced tax liability shall be dedicated toward an agriculture use.
The Mayor, pursuant to [ et seq.], may issue rules to implement the provisions of this section.
A real property owner claiming the tax abatement shall apply for and provide documentation supporting the tax abatement claim in the form and manner as prescribed by the Mayor, and shall be subject to the provisions of §§ and .
For the purposes of this section, the term:
“Agricultural use” means urban farming, as defined in , or use as a community garden, as defined in ; and
“Food commodity” means vegetables, fruits, grains, mushrooms, honey, herbs, nuts, seeds, or rootstock grown in the District by urban farming, as defined in , or by a community garden, as defined in , that are intended to be used as food in its perishable state and are approved by regulatory authorities.
Annotations
Applicability of : Section 302 of , as amended by , § 6183, provided that § 201(a) of the act (which enacted ) shall apply to tax years beginning after September 30, 2015. Section 6183 of removed the funding requirement and other applicability restrictions in , § 302, as enacted.
Section 301 of provided that nothing in the act shall be construed to create a governmental liability or cause of action against the District related to the safety of food purchased on District lands by non-governmental entities.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-868
What does D.C. Code § 47-868 cover?
Section 47-868 ("Reduced tax liability for agricultural uses.") 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 § 47-868?
A common citation format is "D.C. Code § 47-868" (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 § 47-868 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.