Source: https://development.code.dccouncil.us/dc/council/code/sections/47-1002.html
Timestamp: 2019-04-21 02:40:52+00:00

Document:
D.C. Law Library - § 47–1002. Real property — Exemptions.
↪ § 47–1002. Real property — Exemptions.
§ 47–1001. Real property — Listing.
§ 47–1002. Real property — Exemptions.
(B) The owner of a building exempted from real property taxation pursuant to subparagraph (A) of this paragraph shall notify the Office of Tax and Revenue within 30 days after the occurrence of any event, including the expiration or cancellation of a lease, that terminates the building’s entitlement to the exemption.
(18)(A) Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the provisions of §§ 47-1002, 47-1005, and 47-1007 to 47-1010.
(B)(i) Additional grounds belonging to and forming a part of the property of such institutions or organizations as of July 1, 1942. Such exemption shall be granted only upon the filing of a written application to the Mayor of the District of Columbia, supported by an affidavit that such additional grounds are not held for profit or sale but only for the enlargement and expansion of said institution or organization.
(II) If the owner(s) is organized as a limited dividend or limited profit owner, or a profit owner, a payment for such building, in an amount equal to 5% of the gross income derived from the operation of such building during the latest completed annual accounting period, shall be required.
(B) If the owner(s) of exempt property fail to make the payment in lieu of taxes in a manner which the Office of Tax and Revenue shall prescribe, the property shall be subject to the provisions of Chapter 13A, and the payment in lieu of taxes shall be deemed a delinquent real property tax from the day it was due and not paid for purposes of the real property sale.
(C) This paragraph (20) shall not apply to those properties granted an exemption before January 5, 1971, under paragraph (8) of this section.
(ii) “Individual condominium units” means a portion of the condominium designed and intended for individual ownership together with the undivided interest in the common elements to which they appertain.
(23)(A) Subject to the provisions of subparagraph (B) of this paragraph, the development of a qualified supermarket, as defined in § 47-3801.
(26)(A) 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), during the period commencing November 8, 2000 and terminating with respect to any portion of such real property on the date that a final certificate of occupancy shall have been issued with respect to improvements on such portion of such real property.
(27)(A) The real property (and any improvements thereon) described as Square 299, Lot 831, during the period commencing October 1, 2001 and terminating, with respect to any portion of the real property, on the date that a final certificate of occupancy shall have been issued with respect to improvements on the portion of the real property, 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), 47-902(19), and 47-2005(33) [§ 47-2005(34)], shall not exceed, in the aggregate, $4 million.
(28)(A) Land and improvements that are located in the Housing Overlay District established pursuant to section 1706 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1706), the Arts Overlay District established pursuant to section 1704 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1704), and the Historic Preservation District established pursuant to section 1707 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1707), and not otherwise exempt pursuant to this section, for the period specified in subparagraph (C) of this paragraph; provided, that the land and improvements satisfy at least one of the requirements set forth in subparagraph (B) of this paragraph.
(ii) Improvements developed pursuant to a vertical subdivision, horizontal property regime, condominium regime, or common building permit, or pursuant to a combined lot development method or sharing a common primary ingress or egress on a single or one or more adjoining lots of record concurrent with the development of a theater company described in paragraph (19) of this section or any wholly-owned subsidiary of the theater company, with a floor area of not less than 18,000, and not more than 100,000 square feet, to be used for theater and ancillary purposes by a theater company of the type described in paragraph (19) of this section.
(C) The exemption granted by this paragraph shall only apply if, to the extent that the property is not otherwise exempt, the property owner is obligated under § 47-1052 or any other law to make payments in lieu of taxes in furtherance of the public interest to promote the economic development of the District of Columbia and the improvement of the general public welfare and for the benefit of the District of Columbia and its residents.
(30)(A) Land (other than Lots 0074 and 0075, Square 737, and Lot 0021, Square 769, but excluding any portion of the land known as Reservation 17A which becomes part of Square 737, and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area established pursuant to § 47-4611 upon abandonment thereof and reversion to Square 737 or 769 or lot included in Square 737 or 769) in the Capper/Carrollsburg PILOT Area and not otherwise exempt under this section and all improvements that are located in the Capper/Carrollsburg PILOT Area and not otherwise exempt under this section, for the period specified in subparagraph (B) of this paragraph. Notwithstanding the foregoing, the improvements on Lots 0074 and 0075, Square 737, and Lot 0021, Square 769 (excluding any portion of the land known as Reservation 17A which becomes part of Square 737 and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area established pursuant to § 47-4611 upon abandonment thereof and reversion of Square 737 or 769 or lot included in Square 737 or 769) shall not be exempt from the special tax provided in § 1-204.81.
(31)(A) Property owned by a title-holding entity that is not organized or operated for private gain, as to which all of the ownership, membership, or beneficial interest is vested in one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, and that is used by one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, for the activities and purposes entitling each such organization to the exemption.
(B) A title-holding entity shall notify the Office of Tax and Revenue within 30 days of any change in any of its owners, members, or beneficial interest holders.
(C) For the purposes of this paragraph, the term “title-holding entity” means an entity whose activities are limited to holding record title to a property, providing the property (with or without consideration) for the use of the one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, for the activities and purposes entitling each such organization to the exemption, encumbering the property with indebtedness, and repaying indebtedness secured by the property.
(32)(A) Real property belonging to an organization that is not organized or operated for private gain and that maintains a current license as a continuing care retirement community, as provided by [§ 44-151.02], or any successor provision, shall be exempt from taxation; provided, that the real property is used as a continuing care retirement community.
(B) For the purposes of this paragraph, the term "continuing care retirement community" means a continuing care facility, as defined [in] [§ 44-151.01(3)], governed by [Chapter 1A of Title 44].
This section is referenced in § 1-308.01, § 2-1217.31, § 2-1217.32, § 9-401.18, § 10-1121.07, § 29-918, § 39-401, § 42-1102, § 42-1108.01, § 47-865, § 47-902, § 47-903, § 47-1005, § 47-1005.01, § 47-1005.02, § 47-1007, § 47-1008, § 47-1009, § 47-1028, § 47-1029, § 47-1030, § 47-1031, § 47-1032, § 47-1033, § 47-1035, § 47-1037, § 47-1039, § 47-1047, § 47-1048, § 47-1051, § 47-1052, § 47-1053, § 47-1055, § 47-1059, § 47-1087, § 47-1091, § 47-1508, § 47-2005, § 47-2827, § 47-3503, § 47-3505, § 47-3506.01, § 47-3802, § 47-3805, § 47-4611, § 47-4640, and § 47-4702.
“(v) In the case of a supermarket development that is a new supermarket, only if at the time construction of the new supermarket commenced no other supermarket, as that term is defined in § 47-3801(2) existed within a 1 mile radius of the new supermarket; and”.
D.C. Law 13-241 added par. (26).
D.C. Law 14-213, in par. 26(B), validated a previously made technical correction.
D.C. Law 14-232 substituted a semicolon for “; and” at the end of par. (25); substituted “; and” for a period at the end of par. (26); and added par. (27).
D.C. Law 14-234 substituted a semicolon for “; and” at the end of par. (26); substituted “; and” for a period at the end of par. (27); and added par. (28).
D.C. Law 15-105, in par. (26)(B), validated a previously made technical correction.
D.C. Law 15-293, in par. (27), substituted a semi-colon for “; and”; in par. (29), substituted “; and” for a period; and added par. (29).
D.C. Law 15-333 in par. (19), inserted “and the real property (and any interest therein) situated on any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 and that is owned, occupied, and used, directly or indirectly through one or more wholly-owned subsidiary organizations, by a legitimate theater company is hereby exempt from all real property taxation so long as the property continues to be so owned and occupied, and used for the exempt purposes described in § 47-1002(18) and § 47-1002(19), providing for exemption of certain real properties;”; and, in par. (28)(B)(ii), substituted “a theater company described in paragraph (19) of this section or any wholly-owned subsidiary of the theater company” for “a theater company described in paragraph (19) of this section”.
D.C. Law 16-191, in par. (28)(B)(ii), validated a previously made technical correction.
D.C. Law 17-118, in par. (28), deleted “and” from the end; in par. (29), substituted “; and” for a period at the end; and added par. (30).
The 2013 amendment by D.C. Law 20-61 added “or payments made under any renewal of a contract originally made under the new construction, substantial rehabilitation, or moderate rehabilitation under section 8 that entitled the property to the exemption and for which an exemption was granted” in (20)(A); and added (31).
The 2015 amendment by D.C. Law 20-155 deleted “and for which an exemption was granted” from the end of (20)(A)(ii).
Cooperative associations, election of directors, federally funded multi-family cooperative housing, see § 29-918.
Cooperative associations, restrictions on administrative funding, federally funded multi-family cooperative housing, see § 29-938.
Lower income homeownership tax abatement, real property tax exemption, qualifying nonprofit housing organizations, see § 47-3505.
Lower income homeownership tax abatement, real property tax exemption, qualifying resident management corporations, see § 47-3506.01.
Lower income homeownership tax abatement, real property tax exemptions, qualifying households, see § 47-3503.
Real property transfer tax, exemptions, see § 47-9102.
Rental and utilization of public space, airspace, exemptions from real property taxation, see § 10-1121.07.
Roadway, alley, and sidewalk improvements, deposits by and assessments upon adjoining landowners, see § 9-401.18.
Supermarket developments, license fee exemption, see § 47-2827.
Applicability of D.C. Law 22-254: § 5 of D.C. Law 22-254 provided that the change made to this section by § 3(a) of D.C. Law 22-254 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
Section 7037 of D.C. Law 22-33 repealed § 3 of D.C. Law 21-274. Therefore the changes made to this section by D.C. Law 21-274 have been given effect.
Applicability of D.C. Law 21-274: § 3 of D.C. Law 21-274 provided that the change made to this section by § 2 of D.C. Law 21-274 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
Section 7006 of D.C. Law 21-160 repealed § 3 of D.C. Law 21-113. Therefore the changes made to this section by D.C. Law 21-113 have been given effect.
Applicability of D.C. Law 21-113: § 3 of D.C. Law 21-113 provided that the change made to this section by § 2 of D.C. Law 21-113 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
For temporary (90 days) repeal of § 3 of D.C. Law 21-274, see § 7037 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) repeal of § 3 of D.C. Law 21-274, see § 7037 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see § 4(b) 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 § 4(b) 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(b) 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(b) 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(v) 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(b) and 3 of Square 456 Payment in lieu of Taxes Extension Emergency Act of 2002 (D.C. Act 14-405, July 10, 2002, 49 DCR 7100).
For temporary (90 day) amendment of section, see § 12(v) 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 § 12(v) 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(a) of Lot 878, Square 456 Tax Exemption Clarification Emergency Act of 2004 (D.C. Act 15-423, May 10, 2004, 51 DCR 5182).
For temporary (90 day) amendment of section, see § 2(a) of Lot 878, Square 456 Tax Exemption Clarification Congressional Review Emergency Act of 2004 (D.C. Act 15-467, July 19, 2004, 51 DCR 7584).
For temporary (90 day) amendment of section, see § 4(b) 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(b) 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(b) 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 (90 days) amendment of this section, see §§ 7052, 7053, and 7302(a) 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 §§ 7052, 7053, and 7302(a) 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 §§ 7262 and 7263 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 §§ 7252 and 7253 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, see §§ 7252 and 7253 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 (225 day) amendment of section, see § 4(b) 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) repeal of section, see § 12(v) 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(b) of Square 456 Payment in Lieu of Taxes Temporary Act of 2002 (D.C. Law 14-201, October 17, 2002, law notification 49 DCR 10019).
For temporary (225 day) repeal of section, see § 12(v) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
For temporary (225 day) amendment of section, see § 2(a) of Lot 878, Square 456 Tax Exemption Clarification Temporary Amendment Act of 2004 (D.C. Law 15-181, September 8, 2004, law notification 51 DCR 9223).
Section 7051 of D.C. Law 20-61 provided that Subtitle E of Title VII of the act may be cited as the “Affordable Housing Real Property Tax Relief Act of 2013”.
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. (27)(B), is D.C. Law 14-232, § 2(b), set out as a note under § 42-1102.
The effective date of the Square 456 Payment in Lieu of Taxes Extension Emergency Act of 2002, passed on an emergency basis on June 18, 2002 (Enrolled version of Bill 14-701), referred to in par. (28)(B)(i), was July 10, 2002.
Section 3 of Law 14-234 provided that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan.
Property taxes of New Bethel Baptist Church forgiven: Section 2 of D.C. Law 4-207 provided that all taxes, penalties, fees, or other charges assessed against the New Bethel Baptist Church on real property located at 1739 9th Street, N.W., Washington, D.C. in Square 395, lot 54, for the period of July 1, 1979, to June 30, 1982, be forgiven.
Property taxes of Metropolitan Community Church forgiven: Section 2 of D.C. Law 6-138 provided that all taxes, penalties, fees or other charges assessed against the Metropolitan Community Church of Washington on real property located at 415 M Street, N.W., Washington, D.C., in Square 513, Lot 800, for the period of July 1, 1984, to June 30, 1986, be forgiven.
Property taxes of Full Gospel Tabernacle Church forgiven: Section 2 of D.C. Law 7-194 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Full Gospel Tabernacle Church, on real property located at 632 11th Street, N.E., Washington, D.C., Lot 803 in Square 960, Lot 804 in Square 960, and Lot 805 in Square 960, for the period July 1, 1986, to June 30, 1989, be forgiven, and that any payments already made for this period as of the effective date of this act be refunded.
Property taxes of Young’s Memorial Church of Christ Holiness forgiven: Section 2 of D.C. Law 7-195 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Young’s Memorial Church of Christ Holiness, on real property located at 2490 Alabama Avenue, S.E., Washington, D.C., Lot 864 in Square 5741, for the period March 1, 1988, to April 30, 1988, be forgiven, and that any payments already made for this period as of the effective date of this act be refunded.
Property taxes of Association for Community Based Education forgiven: Section 2 of D.C. Law 7-197 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Association for Community Based Education, on real property located at 1806 Vernon Street, N.W., Washington, D.C., Lot 18 in Square 2556, for the period March 1, 1988, to March 30, 1988, be forgiven, and that any payments already made for this period as of the effective date of this act be refunded.
Exemptions from cost of improving roadways, alleys, and sidewalks: Section 3 of D.C. Law 10-186 provided that within 6 months of September 24, 1994, the Mayor shall submit to the Council a 5-year plan for the improvement of all unimproved streets, avenues, roads, and alleys and the construction of curbs, gutters, sewers, and sidewalks thereon in the District.
Tax exemption for real and personal property of the Sports Commission: Section 15(a) of D.C. Law 10-152 declared the real and personal property of the Sports Commission to be public properties exempt from taxes and special assessments now or hereafter imposed by the District.
Section 15(b) of D.C. Law 10-152 provided that bonds issued by the Sports commission, their transfer, and the interest thereon, are exempt from all District taxation except estate, inheritance, and gift taxes.
Property taxes of Commonwealth of Northern Mariana Islands in the capital of the United States forgiven: Section 208 of Pub. L. 101-219 provided that real property owned by the Commonwealth of the Northern Mariana Islands in the capital of the United States and used by the Resident Representative thereof in the discharge of his representative duties under the Covenant shall be exempt from assessment and taxation.
Exemptions from cost of improving roadways, alleys, and sidewalks: Section 2 of D.C. Law 10-186 provided for an exemption of low assessment home owners, entities exempt from the real property tax, and all real property owners (when the Mayor determines that the health and safety of the public is at risk) from the requirement of depositing funds, or paying any of the cost for the improvement of streets, avenues, roads, or alleys abutting their property or the construction of curbs, gutters, sewers, and sidewalks on the streets, avenues, roads, or alleys. Law 10-186 also required the Mayor to submit to the Council a 5-year plan for the improvement of all unimproved streets, avenues, roads, and alleys and the construction of curbs, gutters, sewers, and sidewalks thereon in the District. Section 2 of D.C. Law 10-186 was codified as § 9-401.18.
Applicability of D.C. Law 20-61: Section 7053 of D.C. Law 20-61 provided that § 7052 of the act, which amended § 47-1002(20)(A)(ii), shall apply with respect to renewal contracts entered into before, on, or after Dec. 24, 2013. Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
Section 7253 of D.C. Law 20-155 provided that the amendment by § 7252 of the act shall apply with respect to renewal contracts entered into before, on, or after July 14, 2014.

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