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(a) If 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 § 47-811 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:
(1) 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;
(2)
(A) 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
(B) 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;
(3) 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
(4) 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.
(b) 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:
(1) If the agricultural use involves a lease to a third party, the lease shall have an initial term of at least 3 years;
(2)
(A) 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;
(B) 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
(3) The entire portion of the property receiving reduced tax liability shall be dedicated toward an agriculture use.
(c) The Mayor, pursuant to subchapter I of Chapter 2 of Title 5 [ § 2-501 et seq.], may issue rules to implement the provisions of this section.
(d) 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 §§ 47-1007 and 47-1009 .
(e) For the purposes of this section, the term:
(1) “Agricultural use” means urban farming, as defined in § 48-401(5) , or use as a community garden, as defined in § 48-401(1) ; and
(2) “Food commodity” means vegetables, fruits, grains, mushrooms, honey, herbs, nuts, seeds, or rootstock grown in the District by urban farming, as defined in § 48-401(5) , or by a community garden, as defined in § 48-401(1) , that are intended to be used as food in its perishable state and are approved by regulatory authorities.