This act encourages private land use for urban agriculture by allowing abatement of 90% the real property tax otherwise levied on private land used, leased, or allowed to be used for an agricultural use under certain conditions. It provides that a tax exempt entity shall not lose its tax exempt status if its grounds are used for urban farming or community gardens; and provides a tax credit for individual taxpayers, corporations, and unincorporated businesses that donate food grown from urban farming or community gardens.
The law refers to "intructional programs in science and gardening that prepare students for related career opportunities." § 101(b).
§§ 101(a); 201(a)(2), (c)(2), (c)(3), (c)(4).
The law makes a reference to a fiscal impact statement that is not included in the act. § 303.
This policy is referred to as the "Urban Farming and Food Security Amendment Act of 2014." History: This act amends the Food Production and Urban Gardens Program Act of 1986 and Title 47 of the District of Columbia Official Code.