Source: https://development.code.dccouncil.us/dc/council/code/sections/47-902.html
Timestamp: 2019-04-21 00:36:42+00:00

Document:
D.C. Law Library - § 47–902. Enumeration of transfers exempt from tax.
↪ § 47–902. Enumeration of transfers exempt from tax.
§ 47–903. Imposition of tax; rate; returns; liability for tax.
(17)(A) Transfers with respect to the real property (and any improvements thereon) described as Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to (i) former Lot 820, (which is currently known as Lot 866), and (ii) former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768).
(19)(A) Transfers with respect to the real property (and any improvements thereon) described as Square 299, Lot 831, in connection with the debt or equity financing for the Mandarin Oriental Hotel Project until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest.
(B) The amount of all taxes, fees, and deposits deferred under this paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466) [D.C. Law 14-232], and §§ 42-1102(25), 47-1002(27), and 47-2005(33) [§ 47-2005(34)], shall not exceed, in the aggregate, $4 million.
(i) “Development Sponsor” means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns.
(ii) “Mandarin Oriental Hotel Project” means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars.
(iii) “Mandarin TIF Bonds” means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83).
(22)(A) Transfers of residential real property, without consideration for the transfer, to the trustee of a special needs trust established for the benefit of a trust beneficiary who has a disability, as defined in section 1614(a)(3) of the Social Security Act, 86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)), or from the trustee of a special needs trust that, by its terms, terminates upon the death of the trust beneficiary with a disability.
(II) Provides that the beneficiary with a disability may not serve as trustee.
(23) Transfers of property to a qualifying eligible household pursuant to the Inclusionary Zoning Program established by subchapter II-A of Chapter 10 of Title 6.
(24) Transfer of real property to the District of Columbia, without consideration for the transfer, at the request of the District of Columbia, and conveyed as a bona fide gift to the District of Columbia.
(25) Transfers of property to which there is a valid certification by the Mayor that both the property and transferor are eligible for exemption from property taxation pursuant to § 47-1005.02; provided, that, unless waived by regulation, a copy of the certification shall accompany the deed at the time it is submitted for recordation.
(26) Transfers of property transferred to a named beneficiary of a revocable transfer on death deed under Subchapter IV of Chapter 6 of Title 19, by reason of the death of the grantor of the revocable transfer on death deed.
(27) The transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)].
This section is referenced in § 2-1217.31, § 2-1217.32, § 42-1102, § 47-903, § 47-1002, § 47-2005, § 47-3503, § 47-3505, and § 47-3506.01.
D.C. Law 13-241, in par. (15), deleted “and” from the end; in par. (16), substituted “; and” for a semicolon; and added par. (17).
D.C. Law 13-305, in par. (15), deleted “and” from the end; in par. (16), substituted a semicolon for a period at the end of subpars. (A) to (C); and added par. (18).
D.C. Law 14-213, in par. (16)(C), made a nonsubstantive change; in par. (17)(B), substituted “§ 47-2005(32)” for “§ 47-2005(28)”; and in pars. (16)(B), (17)(B) and (18), validated previously made technical corrections.
D.C. Law 14-232 substituted a semicolon for “; and” at the end of par. (17); substituted “; and” for a period at the end of par. (18); and added par. (19).
D.C. Law 14-282 repealed par. (1); in par. (2), substituted “governments, unless its taxation has been authorized by Congress;” for “governments;”; rewrote par. (3); repealed par. (4); made nonsubstantive changes in par. (18) and (19); and added pars. (20) and (21).
D.C. Law 15-176, in par. (5), substituted “parent and child, or domestic partner as defined in § 32-701(3),” for “or parent and child,”.
D.C. Law 15-293, in par. (3), substituted “District of Columbia); provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29);” for “District of Columbia);”.
D.C. Law 15-354, in pars. (16)(C) and (17)(B), validated a previously made technical correction.
D.C. Law 16-33, substituted “parent and child, grandparent and grandchild, or domestic partners,” for “or parent and child, or domestic partners”; in par. (20) substituted a semicolon for “; and”; in par. (21), substituted “; and” for a period; and added par. (22).
D.C. Law 16-275 added par. (23).
D.C. Law 16-305, in par. (22)(A), substituted “has a disability” for “is disabled”, and “trust beneficiary with a disability” for “disabled trust beneficiary”; and, in par. (22)(B)(ii), substituted “beneficiary with a disability” for “disabled beneficiary”.
D.C. Law 17-118, in par. (3), inserted “or § 47-1002(30)”.
D.C. Law 17-231, in par. (5), substituted “spouses” for “husband and wife”.
D.C. Law 19-21 added par. (24).
The 2013 amendment by D.C. Law 19-210 substituted “to an entity in accordance with § 29-204.06” for “to a limited liability company in accordance with § 29-1013” in (16)(A).
The 2013 amendment by D.C. Law 20-61 added (25).
The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have added (26).
The 2015 amendment by D.C. Law 20-155 added (26).
Lower income homeownership tax abatement, real property transfer tax exemption, qualifying households and cooperative housing associations, see § 47-3503.
Lower income homeownership tax abatement, real property transfer tax exemption, qualifying nonprofit housing organizations, see § 47-3505.
Lower income homeownership tax abatement, real property transfer tax exemption, qualifying resident management corporations, see § 47-3506.01.
For temporary (90 days) amendment of this section, see § 5 of Inclusionary Zoning Consistency Congressional Review Emergency Amendment Act of 2017 (D.C. Act 22-148, Oct. 10, 2017, 64 DCR 10447).
For temporary (90 days) amendment of this section, see § 5 of Inclusionary Zoning Consistency Emergency Amendment Act of 2017 (D.C. Act 22-76, June 13, 2017, 64 DCR 6082).
For temporary (90 days) amendment of this section, see § 3(b) of Electric Company Infrastructure Improvement Financing Emergency Amendment Act of 2017 (D.C. Act 22-56, May 17, 2017, 64 DCR 4909).
For temporary (90 day) amendment of section, see § 4(a) of the Gallery Place Economic Development Emergency Amendment Act of 2000 (D.C. Act 13-500, January 5, 2001, 48 DCR 562).
For temporary (90 day) amendment of section, see § 5(b) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Emergency Act of 2001 (D.C. Act 14-227, January 8, 2002, 49 DCR 682).
For temporary (90 day) amendment of section, see § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Second Congressional Review Emergency Act of 2002 (D.C. Act 14-563, December 23, 2002, 50 DCR 278).
For temporary (90 day) amendment of section, see §§ 4(a) and 5 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2002 (D.C. Act 14-345, April 24, 2002, 49 DCR 4300).
For temporary (90 day) amendment of section, see § 12(o) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Emergency Act of 2002 (D.C. Act 14-421, July 17, 2002, 49 DCR 7416).
For temporary (90 day) amendment of section, see § 12(o) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Exemption Emergency Act of 2004 (D.C. Act 15-412, April 21, 2004, 51 DCR 4682).
For temporary (90 day) amendment of section, see § 12(o) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Congressional Review Emergency Act of 2002 (D.C. Act 14-512, October 23, 2002, 49 DCR 10473).
For temporary (90 day) amendment of section, see §§ 1213, 1297(f), 1298, 1299 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 day) amendment of section, see § 4(a) of East of the River Hospital Revitalization Emergency Amendment Act of 2007 (D.C. Act 17-168, October 19, 2007, 54 DCR 10978).
For temporary (90 day) amendment of section, see § 3(a) of East of the River Hospital Revitalization Tax Exemption Emergency Amendment Act of 2007 (D.C. Act 17-174, November 2, 2007, 54 DCR 11216).
For temporary (90 day) amendment of section, see § 202(a) of Arthur Capper/Carrollsburg Public Improvement Revenue Bonds Technical Correction Emergency Act of 2008 (D.C. Act 17-318, March 19, 2008, 55 DCR 3418).
For temporary addition of (25), see § 104 of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478).
For temporary addition of (25), see § 104 of the Fiscal Year 2013 Budget Support Technical Clarification Congressional Review Emergency Amendment Act of 2012 (D.C. Act 19-604, January 14, 2013, 60 DCR 1045), applicable as of January 10, 2013.
For temporary tax exemption for the transfer of Lot 20 in Square 532, located at 441 Street, N.W., to the District of Columbia, see § 2 of the Transfer of Real Property Street, N.W., to the District of Columbia Transfer Tax Exemption Emergency Act of 2013 (D.C. Act 20-58, April 23, 2013, 60 DCR 6396).
For temporary (90 days) amendment of this section, see § 7153 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 2(c) of the District Real Property Tax Sale Emergency Act of 2013 (D.C. Act 20-179, October 4, 2013, 60 DCR 14947.
For temporary (90 days) amendment of this section, see § 7153 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
For temporary (90 days) amendment of this section, see § 101(a)(5) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) amendment of this section, see § 101(b) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (90 days) amendment of this section, see § 7112(b) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7102(b) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(b), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).
For temporary (90 days) amendment of this section, see § 7102(b) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7102(b), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
For temporary (225 day) amendment of section, see § 5(b) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
For temporary (225 day) amendment of section, see § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060).
For temporary (225 day) amendment of section, see § 12(o) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Temporary Act of 2002 (D.C. Law 14-220, March 25, 2003, law notification 50 DCR 2733).
For temporary (225 day) amendment of section, see § 12(o) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Section 8(b) of D.C. Law 17-76 provided that the act shall expire after 225 days of its having taken effect.
Short title: Section 7051 of D.C. Law 19-21 provided that subtitle F of title VII of the act may be cited as “Real Property Transfer Tax Exemption Act of 2011”.
Section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466), referred to in par. (19)(B), is D.C. Law 14-232, § 2(b), set out as a note under § 42-1102.
Section 5 of Law 14-232 provided that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan.
Mayor authorized to issue rules: Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.
Section 5 of D.C. Law 9-120 provided that the Mayor may issue rules to implement the provisions of the act.
“Tax and fee abatements Gallery Place Project .
“(1) ‘Development Sponsor’ means Gallery Place Holdings LLC, a Delaware limited liability company, and its successors and assigns.
“(b) All fees to be paid, and any deposits to be made, by or on behalf of the Development Sponsor in connection with the Gallery Place Project under the eighth unnumbered paragraph of the General Expenses title of An Act Making Appropriations to provide for the expense of the Government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and ten, and for other purposes are hereby waived.
“(c) The amount of all taxes, fees, and deposits exempt, abated, or waived under subsection (b) of this section, section 302(24) of the District of Columbia Recordation Tax Act and D.C. Code 47-902(17), 47-1002(26), and 47-2005(32), shall not exceed, in the aggregate, $7 million.
(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.
Application of Law 19-210. Section 7 of D.C. Law 19-210 provided that the act shall apply as of January 1, 2012.
Applicability of D.C. Law 20-61: Section 7153(b) of D.C. Law 20-61 provided that § 7153(a) (which added § 47-902(25)) shall apply as of September 20, 2012.

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