reglab/housing_qa huggingface dataset:
DC Code § 47-1056 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1056. Rosedale Conservancy, lot 817 in square 1954

(a) The property located in the District of Columbia described as part of lot 817 in square 1954 situated at 3501 Newark Street, N.W., owned, occupied, and used by the Rosedale Conservancy, is hereby exempt from all taxation so long as: (1) The real property remains unimproved (except for repairs or maintenance), is maintained as open space and parkland in a manner consistent with the real property’s historical significance, and is reasonably accessible to the general public without charge or payment of a fee of any kind; and (2) After the transfer of the real property from The Conservation Fund, Inc.: (A) The real property is owned by the Rosedale Conservancy, an organization qualifying under section 501(c)(3) of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 501(c)(3)), and is used solely to further the tax-exempt purposes of the Rosedale Conservancy; and (B) The Rosedale Conservancy does not lease or otherwise allow other persons to occupy the real property in whole or in part. (b) Sections 47-1005, 47-1007, and 47-1009 shall apply to the real property. (c) All real property taxes, interest, penalties, fees, recordation and transfer taxes, and other related charges assessed against real property located on part of square 1954, lot 817, for the period beginning September 25, 2002, including all taxes related to the transfer of the real property from Youth for Understanding to The Conservation Fund, Inc., the interim ownership of the real property by The Conservation Fund, Inc., and the subsequent transfer of the real property from The Conservation Fund, Inc., to the Rosedale Conservancy, shall be forgiven, and any payments already made for this period shall be refunded; provided, that this property is transferred to the Rosedale Conservancy.  (June 21, 2003, D.C. Law 15-11, § 2, 50 DCR 3152.)  Emergency Legislation For temporary (90 day) addition, see § 2(a) of the Rosedale Conservancy Real Property Tax Exemption and Relief Emergency Act of 2003 (D.C. Act 15-50, March 28, 2003, 50 DCR 2951).
DC Code § 47-1057 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1057. Crispus Attucks Development Corporation, lot 0046 in square 3117

The real property located at 77 U Street, N.W., Washington, D.C., lot 0046 in square 3117, shall be exempt from all taxation so long as it is used to carry out the public purposes and activities of the Crispus Attucks Development Corporation and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.  (Apr. 22, 2004, D.C. Law 15-142, § 2, 51 DCR 2589.)  Emergency Legislation For temporary (90 day) addition of § 47-1055, see § 2 of Crispus Attucks Development Corporation Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2002 (D.C. Act 14-597, January 7, 2003, 50 DCR 654). For temporary (90 day) amendment of section, see § 2 of Crispus Attucks Development Corporation Real Property Tax Exemption and Equitable Real Property Tax Relief Congressional Review Emergency Act of 2003 (D.C. Act 15-68, April 16, 2003, 50 DCR 3401). For temporary (90 day) addition, see § 2(b) of Crispus Attucks Development Corporation Real Property Tax Exemption and Equitable Real Property Tax Relief Assistance Emergency Act of 2003 (D.C. Act 15-287, December 22, 2003, 51 DCR 3180). For temporary (90 day) addition, see § 2(b) of Crispus Attucks Development Corporation Real Property Tax Exemption and Equitable Real Property Tax Relief Assistance Congressional Review Emergency Act of 2004 (D.C. Act 15-401, March 18, 2004, 51 DCR 3639). Temporary Legislation For Temporary (225 day) addition of section, see § 2(b) of Crispus Attucks Development Corporation Real Property Tax Exemption and Equitable Real Property Tax Relief Temporary Act of 2003 (D.C. Law 14-303, May 3, 2003, law notification 50 DCR 3777). For Temporary (225 day) addition of section, see § 2 of Crispus Attucks Development Corporation Real Property Tax Exemption and Equitable Real Property Tax Relief Assistance Temporary Amendment Act of 2004 (D.C. Law 15-121, March 30, 2004, law notification 51 DCR 3808). Editor's Notes Sections 4 and 5 of D.C. Law 15-142 provided: “Sec. 4. Applicability. Section 2 shall apply as of February 1, 2003. Section 7041 of D.C. Law 17-219 repealed section 5 of D.C. Law 15-142. D.C. Law 16-91 made a technical correction in the effective date clause of D.C. Law 15-142 that resulted in no change to the text.
DC Code § 47-1058 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1058. Emmaus Rehabilitation Project, lot 74 in square 366

The real property, described as lot 74 in square 366 in the District of Columbia, is hereby exempt from real property and transfer and deed recordation taxation so long as, and to the extent that, the same is occupied by Emmaus Services for the Aging, Inc., an organization qualifying under section 501(c)(3) of the Internal Revenue Code of 1986 , approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 501(c)(3) ), and is used to further the tax-exempt purposes of Emmaus Services for the Aging, Inc. Any real property and transfer and deed recordation taxes paid shall be refunded to the payer under the same conditions and subject to the same provisions as if the exemption were granted administratively.  (Apr. 24, 2004, D.C. Law 15-153, § 2, 51 DCR 2601; Apr. 13, 2005, D.C. Law 15-354, § 103, 52 DCR 2638.)  Effect of Amendments D.C. Law 15-354 validated a previously made technical correction. Emergency Legislation For temporary (90 day) addition, see § 2(b) of Emmaus Rehabilitation Project Real Property Tax Exemption Emergency Act of 2003 (D.C. Act 15-203, October 24, 2003, 50 DCR 9838). For temporary (90 day) addition, see § 2 of Emmaus Rehabilitation Project Real Property Exemption Congressional Review Emergency Act of 2004 (D.C. Act 15-340, January 29, 2004, 51 DCR 1820). Temporary Legislation For Temporary (225 day) addition of section, see § 2 of Emmaus Rehabilitation Project Real Property Exemption Temporary Act of 2003 (D.C. Law 15-78, March 10, 2004, law notification 51 DCR 3370). Editor's Notes Section 3 of Law 15-153 provided: “Sec. 3. Applicability. Section 2 shall apply as of April 9, 2003.”
DC Code § 47-1059 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1059. American College of Cardiology and American College of Cardiology Foundation

Property owned, occupied, and used by the American College of Cardiology and the American College of Cardiology Foundation, is hereby exempt from all taxation so long as the property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002 and § 47-1007, providing for exemption of certain real properties.  (Sept. 8, 2004, D.C. Law 15-186, § 2, 51 DCR 5961.)  Emergency Legislation For temporary (90 day) addition, see § 2 of the American College of Cardiology Foundation Real Property Tax Exemption Emergency Act of 2003 (D.C. Act 15-120, July 29, 2003, 50 DCR 6613). For temporary (90 day) addition, see § 2 of American College of Cardiology Foundation Real Property Tax Exemption Congressional Review Emergency Act of 2003 (D.C. Act 15-218, November 7, 2003, 50 DCR 10043). For temporary (90 day) addition of section, see § 2 of American College of Cardiology and American College of Cardiology Foundation Real Property Tax Exemption Congressional Review Emergency Act of 2004 (D.C. Act 15-466, July 19, 2004, 51 DCR 7581). Temporary Legislation For Temporary (225 day) addition of section, see § 2 of American College of Cardiology Foundation Real Property Tax Exemption Temporary Act of 2003 (D.C. Law 15-45, December 9, 2003, law notification 51 DCR 1780). Editor's Notes Section 7053 of D.C. Law 17-219 repealed section 3 of D.C. Law 15-186.
DC Code § 47-1060 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1060. Southeast Neighborhood House, lots 0808, 0904, and 0905 in square 5802

The properties located in the District of Columbia described as lots 0808, 0904, and 0905 in square 5802, situated in the 1200 block of Maple View Place, S.E., and the 2200 block of Mount View Place, S.E., owned by Southeast Neighborhood House, Inc., or to be transferred to same, are hereby exempt from real property taxation so long as the properties continue to be so owned and continue to be occupied and used by Southeast Neighborhood House, Inc., or Children of Mine, Inc., District of Columbia nonprofit corporations, and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemptions were granted administratively under this chapter.  (Apr. 5, 2005, D.C. Law 15-264, § 2, 52 DCR 241; Mar. 2, 2007, D.C. Law 16-191, § 76, 53 DCR 6794.)  Effect of Amendments D.C. Law 16-191 validated a previously made technical correction. Emergency Legislation For temporary (90 day) addition, see § 2 of Southeast Neighborhood House Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2002 (D.C. Act 14-533, December 2, 2002, 49 DCR 11639). For temporary (90 day) addition, see § 2 of Southeast Neighborhood House Real Property Tax Exemption and Equitable Real Property Tax Relief Congressional Review Emergency Act of 2003 (D.C. Act 15-40, March 24, 2003, 50 DCR 2780). For temporary (90 day) addition, see § 2(b) of Southeast Neighborhood House Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2003 (D.C. Act 15-292, January 6, 2004, 51 DCR 907). For temporary (90 day) amendment of section, see § 9 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340). Temporary Legislation For Temporary (225 day) addition of section, see § 2(b) of Southeast Neighborhood House Real Property Tax Exemption and Equitable Real Property Tax Relief Temporary Amendment Act of 2002 (D.C. Law 14-260, March 27, 2003, law notification 50 DCR 2937). For Temporary (225 day) addition of section, see § 2(b) of Southeast Neighborhood House Real Property Tax Exemption and Equitable Real Property Tax Relief Temporary Act of 2004 (D.C. Law 15-123, March 30, 2004, law notification 51 DCR 3810). Editor's Notes Section 3(a) of D.C. Law 15-264 provided: “(a) The Council orders that: “(1) All real property taxes or taxes under D.C. Official Code § 47-1005.01, and interest and penalties thereon, assessed against lot 0808 for the period March 1, 1993 through the first day of the month following the effective day of this act April 5, 2005, shall be forgiven. “(2) All real property taxes or taxes under D.C. Official Code § 47-1005.01, and interest and penalties thereon, assessed against lots 0904 and 0905 for the period March 1, 1993 through the first day of the month following the effective day of this act, shall be forgiven.”
DC Code § 47-1061 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1061. Hill East Community Garden; lot 0109 in square 1100

(a) Upon the transfer of real property located at square 1100, lot 0109 to the Capitol Hill Community Garden Land Trust or to the Hill East Community Garden, the property shall be exempt from all taxation so long as the same is available for use by the public generally, not used for commercial purposes, and subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemption were granted administratively under this chapter. (b) The one-time transfer of the property specified in subsection (a) of this section from the Capitol Hill Community Garden Land Trust to the Hill East Community Garden shall not be subject to the transfer tax imposed under Chapter 9 of this title, the recordation tax imposed under Chapter 11 of Title 42, or the penalty imposed under Chapter 14 of this title.  (Apr. 5, 2005, D.C. Law 15-284, § 2(b), 52 DCR 855; Dec. 13, 2017, D.C. Law 22-33, § 7192, 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) amendment of this section, see § 7192 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) amendment of this section, see § 7192 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).  Editor's Notes Sections 3 and 4 of D.C. Law 15-284 provided: “Sec. 3. Equitable real property tax relief; exemption from transfer taxes, penalties, interest or fees. “(a) The Council orders that all real property taxes, interest, penalties, fees, and other related charges assessed against real property located at square 1100, lot 0109, since October 1, 1994 through the first day of the month following the effective date of this act, be forgiven, and that any payment already made for this period be refunded; provided, that this property is owned by the Capitol Hill Community Garden Land Trust, available for use by the public generally, and not used for commercial purposes. “(b) The one-time transfer of the property described in subsection (a) of this section to the Capitol Hill Community Garden Land Trust shall not be subject to any taxes, penalties, interest, or fees. Section 7056 of D.C. Law 17-219 repealed section 4 of D.C. Law 15-284.
DC Code § 47-1062 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1062. Bread for the City Community Garden

The real property located in square 445, lots 198, 199, and 200, which is owned and used by Bread For The City as a community garden, is hereby exempt from all taxation so long as the property continues to be so owned and used, not used for commercial purposes, and subject to the provisions of § 47-1005, § 47-1007, and § 47-1009, as if the exemption were granted administratively under this chapter.  (Apr. 5, 2005, D.C. Law 15-283, § 2(b), 52 DCR 853.)
DC Code § 47-1063 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1063. Department of the District of Columbia Veterans of Foreign Wars; lot 0040, square 5167

Property situated in square 5167, located at 1601 Kenilworth Avenue, N.E., described as lot 0040, owned, occupied, and used by the Department of the District of Columbia Veterans of Foreign Wars, is hereby exempt from all taxation so long as this same property continues to be owned and occupied by the Department of the District of Columbia Veterans of Foreign Wars, and not used for commercial purposes, providing for exemption of certain real properties.  (Apr. 5, 2005, D.C. Law 15-268, § 2(b), 52 DCR 473.)  Emergency Legislation For temporary (90 day) addition, see § 2 of the Veterans of Foreign Wars Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2003 (D.C. Act 15-134, July 29, 2003, 50 DCR 6853). For temporary (90 day) addition, see § 2 of Veterans of Foreign Wars Real Property Tax Exemption and Equitable Real Property Tax Relief Congressional Review Emergency Act of 2003 (D.C. Act 15-231, November 25, 2003, 50 DCR 10725). For temporary (90 day) addition, see § 2(b) of Veterans of Foreign Wars Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2004 (D.C. Act 15-520, August 2, 2004, 51 DCR 9002). Temporary Legislation For Temporary (225 day) addition of section, see § 2 of Veterans of Foreign Wars Real Property Tax Exemption and Equitable Real Property Tax Relief Temporary Act of 2003 (D.C. Law 15-59, December 9, 2003, law notification 51 DCR 1794).
DC Code § 47-1066 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1066. The Catholic University of America’s Soldiers and Airmen’s Home, parcel No. 121/29

The Catholic University of America’s Soldiers’ and Airmen’s Home, parcel No. 121/29, located in the Northeast quadrant of the District of Columbia and comprising approximately 49 acres of land generally bounded by North Capitol Street, Irving Street, Michigan Avenue, Harewood Road, and the Pope John Paul II Cultural Center, together with the improvements thereon and owned by The Catholic University of America, shall be exempt from all taxation so long as it is owned and planned for use by, or actually used by, The Catholic University of America for its purposes and activities, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009, as if the exemption were granted administratively.  (Oct. 20, 2005, D.C. Law 16-33, § 1162(b), 52 DCR 7503.)  Emergency Legislation For temporary (90 day) addition of section, see § 1162(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). Short Title Short title of subtitle U of title I of Law 16-33: Section 1161 of D.C. Law 16-33 provided that subtitle U of title I of the act may be cited as the Catholic University of America Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 2005.
DC Code § 47-1067 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1067. Way of the Cross Church of Christ; lots 918, 7, 9, 11, 118, 119, 120, 121, 122, 123, 124, 125, 126, 800, 801, 861, 863, 865, 867, 869, and 871 in square 5730

The real property located at square 5730, lots 918, 7, 9 , 11, 118, 119, 120, 121, 122, 123, 124, 125, 126, 800, 801, 861, 863, 865, 867, 869 , and 871 , shall be exempt from all taxation so long as the property is owned by the Way of the Cross Church of Christ and the property located on square 5730, lot 918 is used as the principal residence of the pastor of the church.  (Oct. 20, 2005, D.C. Law 16-33, § 1192(b), 52 DCR 7503.)  Emergency Legislation For temporary (90 day) addition of section, see § 1192(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). Short Title Short title of subtitle X of title I of Law 16-33: Section 1191 of D.C. Law 16-33 provided that subtitle X of title I of the act may be cited as the Way of the Cross Church of Christ Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 2005.
DC Code § 47-1068 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1068. Appalachian State University, lot 42 in square 871

The property located in the Southeast quadrant of the District of Columbia and described as lot 42 in square 871, comprising land located adjacent to North Carolina Avenue, S.E., together with the improvements thereon and owned by The Board of Trustees of the Endowment Fund of Appalachian State University, shall be exempt from all taxation so long as it is owned by The Board of Trustees of the Endowment Fund of Appalachian State University and planned for use by the Appalachian State University for its purposes and activities, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.  (Oct. 20, 2005, D.C. Law 16-33, § 1202(b), 52 DCR 7503.)  Emergency Legislation For temporary (90 day) addition, see § 1202(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). Short Title Short title of subtitle Y of title I of Law 16-33: Section 1201 of D.C. Law 16-33 provided that subtitle Y of title I of the act may be cited as the Appalachian State University Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 2005.
DC Code § 47-1069 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1069. American Psychological Association, lot 146, square 677

The real estate described for assessment and taxation purposes as lot 146, square 677, in the District of Columbia, and the buildings located thereon, owned by APA 750 LLC, a wholly-owned subsidiary of the American Psychological Association, a District of Columbia nonprofit corporation, is hereby exempt from taxation for that portion of property owned by APA 750 LLC and occupied and used by the American Psychological Association to the extent that the property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of §§ 47-1007 and 47-1009.  (Oct. 20, 2005, D.C. Law 16-33, § 1222(b), 52 DCR 7503.)  Emergency Legislation For temporary (90 day) addition of section, see § 1222(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). Short Title Short title of subtitle AA of title I of Law 16-33: Section 1221 of D.C. Law 16-33 provided that subtitle AA of title I of the act may be cited as the American Psychological Association Partial Real Property Tax Exemption Continuation Act of 2005.
DC Code § 47-1070 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1070. Walter Reed military housing

Certain real property, described as parcels 319/2, 319/3, and 319/4, at the Walter Reed U.S. Army Medical Center, together with the improvements thereon and any future improvements constructed thereon, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, on real property or the use thereof, so long as the property is used for the purposes of housing military personnel or their families, as contemplated by 10 U.S.C. §§ 2871 through 2885 , subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. The transfer of a leasehold or fee interest in the property, or the improvements thereon, from the United States of America, or any branch of the U.S. military; the recordation of any lease, deed, deed of trust, other security instrument, or financing used for the improvement or construction of military housing; and the transfer from any entity to the United States government, or any branch of the U.S. military, shall be exempt from all transfer and recordation taxes of or imposed by the District of Columbia.  (Dec. 10, 2005, D.C. Law 16-36, § 2(b), 52 DCR 9059.)  Emergency Legislation For temporary (90 day) addition, see § 2(b) of Walter Reed Property Tax Exemption Reconfirmation Emergency Act of 2004 (D.C. Act 15-447, June 23, 2004, 51 DCR 6562). For temporary (90 day) addition, see § 2(b) of Walter Reed Property tax Exemption Reconfirmation Congressional Review Emergency Act of 2004 (D.C. Act 15-629, November 30, 2004, 52 DCR 1141). For temporary (90 day) addition, see § 2(b) of Walter Reed Property Tax Exemption Reconfirmation Emergency Act of 2005 (D.C. Act 16-144, July 26, 2005, 52 DCR 7181). For temporary (90 day) addition, see § 2(b) of Walter Reed Property Tax Exemption Reconfirmation Congressional Review Emergency Act of 2005 (D.C. Act 16-185, October 28, 2005, 52 DCR 10010). Temporary Legislation For Temporary (225 day) addition, see § 2 of Walter Reed Property Tax Exemption Reconfirmation Temporary Act of 2004 (D.C. Law 15-197, December 7, 2004, law notification 52 DCR 441). Mayor's Orders Walter Reed Local Redevelopment Authority, see Mayor’s Order 2006-21, February 15, 2006 ( 53 DCR 2722).