District of Columbia Code Division VIII. General Laws. § 47-4679. Whitman-Walker Health System at St. Elizabeths tax rebate.

(a) The real property taxes paid with respect to Square 5868 S, Lot 0965 shall be rebated to Whitman-Walker Health System to the extent of Whitman-Walker Health System's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:

(b) The rebate shall be the amount of the portion of the real property tax that was paid, directly or indirectly, by Whitman-Walker Health System under its lease with the lessor.

(c) The application for the rebate shall include:

(d) If a proper application has been made, the Chief Financial Officer shall rebate the tax on or before December 31 of the same calendar year.

(e) The real property tax rebate established by this section shall begin no earlier than October 1, 2022, and shall be in effect for a minimum of 15 years and maximum of 25 years; provided, that Whitman-Walker Health System occupies a portion of a building that is subject to real property taxation under Chapter 8 of this title pursuant to a signed lease with the lessor of that portion of a building at St. Elizabeths. The amount of the rebate shall not exceed the amount of real property taxes paid by Whitman-Walker Health System.

(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 Whitman-Walker Health System under any District or federal program.