DC Code § 47-1001 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1001. Real property — Listing

The Mayor shall publish, by class and by individual property, a listing of all real property exempt from the real property tax in the District. Such listing shall include the address, lot and square number, the name of the owner, the assessed value of the land and improvements of such property, and the amount of the tax exemption in the previous fiscal year.  (Sept. 3, 1974, 88 Stat. 1060, Pub. L. 93-407, title IV, § 442; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1001. 1973 Ed., § 47-801-1. Section References This section is referenced in § 2-1215.02. Cross References Business improvement districts, “nonexempt real property” defined, see § 2-1215.02. Editor's Notes American Association of University Women; Lot 84, Square 197: See Pub. L. 86-709, 74 Stat. 807, Sept. 6, 1960, as amended by D.C. Law 8-110, effective May 1, 1990, as to change of lot description. Property taxes of Association of the Study of Afro-American Life and History, Inc., forgiven: Section 2 of D.C. Law 6-182 provided that all taxes, penalties, fees, and other charges assessed against the Association for the Study of Afro-American Life and History, Inc., on real property located at 1407 14th Street, N.W., Washington, D.C. in Square 0242 North, Lot 0801, for the period of July 1, 1982 to June 30, 1987, be forgiven, and any payments already made be refunded. Section 3 of D.C. Law 6-182 provided that all taxes, penalties, fees, and other charges assessed against the Association for the Study of Afro-American Life and History, Inc., on real property located at 1538 9th Street, N.W., Washington, D.C., in Square 0365, Lot 0819, for the period of July 1, 1982 to June 30, 1987, be forgiven and any payments already made be refunded. Property taxes of Redeemed Temple of Jesus Christ forgiven: Section 2 of D.C. Law 6-184 provided that all taxes, penalties, fees, and other charges assessed against the Redeemed Temple of Jesus Christ, on real property located at 734 First Street, S.W., Washington, D.C., in Square 643, Lot 830, for the period of July 1, 1983 to June 30, 1987, be forgiven and any payments already made be refunded. Property taxes of Children’s Hospital National Medical Center forgiven: Section 2 of D.C. Law 6-185 provided that all taxes, penalties, fees, and other charges assessed against the Children’s National Medical Center, on real property located at 2220 11th Street, N.W., Washington, D.C., in Square 302, Lot 0073, for the period of July 1, 1984, to June 30, 1987, be forgiven and any payments already made be refunded. Property taxes of National Child Research Center forgiven: Section 3 of D.C. Law 6-185 provided that all taxes, penalties, fees, and other charges assessed against the National Child Research Center on real property located at 3209 Highland Place, N.W., Washington, D.C., in Square 2072, Lot 855, for the period of July 1, 1984, to June 30, 1987, be forgiven and any payments already made be refunded. Property taxes of St. Paul’s Episcopal Church, Rock Creek Parish, forgiven: Section 2 of D.C. Law 7-69 provided that all taxes, interest, penalties, fees, and other related charges assessed against the St. Paul’s Episcopal Church, Rock Creek Parish, on real property located at Webster Street and Rock Creek Church Road, N.W., Washington, D.C., in Parcel 111/37, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made as of February 18, 1988 be refunded. Property taxes of Mount Olivet Cemetery forgiven: Section 2 of D.C. Law 7-70 provided that all taxes, interest, penalties, fees, and other related charges assessed against Mount Olivet Cemetery on real property located at 1500 Bladensburg Road, N.E., Washington, D.C., in Parcel 153/21, Parcel 153/42, and Parcel 153/49 and at 2121 Lincoln Road, N.E., Washington, D.C., in Lot 802 in Square 3538 East and Lot 802 in Square 3538, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made as of February 18, 1988 be refunded. Property taxes of Northminster Presbyterian Church forgiven: Section 2 of D.C. Law 7-71 provided that all taxes, interest, penalties, fees, and other related charges assessed against the Northminster Presbyterian Church, on real property located at 7720 Alaska Avenue, N.W., Washington, D.C., Lot 806, in Square 2958, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made as of February 18, 1988 be refunded. Property taxes of St. Martin’s Catholic Church and Convent forgiven: Section 2 of D.C. Law 7-72 provided that all taxes, interest, penalties, fees, and other related charges assessed against the St. Martin’s Catholic Church and Convent, on real property located at 1908 North Capitol Street, N.W., Washington, D.C., Lot 833, in Square 3531, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made as of February 18, 1988 be refunded. Property taxes of John S. Thomas Memorial Baptist Church forgiven: Section 2 of D.C. Law 7-73 provided that all taxes, interest, penalties, fees, and other related charges assessed against the John S. Thomas Memorial Baptist Church, on real property located at 1301 W Street, S.E., Washington, D.C., Lot 845, in Square 5792, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made as of February 18, 1988 be refunded. Property taxes of Metropolitan African Methodist Episcopal Church forgiven: Section 2 of D.C. Law 7-75 provided that all taxes, interests, penalties, fees, and other related charges assessed against the Metropolitan African Methodist Episcopal Church (also known as Bethel Church), on real property located at 1518 M Street, N.W., Washington, D.C., Lot 826, in Square 197, and real property located at 2257 Sudbury Road, N.W., Washington, D.C., Lot 36, in Square 2755, for the period March 1, 1987, to April 30, 1987, be forgiven, and that any payments already made as of February 18, 1988 be refunded. Property taxes of St. Mary’s Cemetery forgiven: Section 2 of D.C. Law 7-77 provided that all taxes, interest, penalties, fees, and other related charges assessed against St. Mary’s Cemetery, on real property located at 2121 Lincoln Road, N.E., Washington, D.C., in Parcel 119/5 and Parcel 119/15, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made as of February 18, 1988 be refunded. Property taxes of Mount Olive Baptist Church forgiven: Section 2 of D.C. Law 7-110 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Mount Olive Baptist Church, on real property located at 1138 Sixth Street, N.E., Washington, D.C., Lot 65 in Square 829, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of St. Matthew’s Baptist Church forgiven: Section 2 of D.C. Law 7-113 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the St. Matthew’s Baptist Church, on real property located at 1105 New Jersey Ave., S.E., Washington, D.C., Lot 73 in Square 743 North, for the period July 1, 1986, to June 30, 1988, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of Tenth Street Baptist Church forgiven: Section 2 of D.C. Law 7-114 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Tenth Street Baptist Church, on real property located at 1000 R Street, N.W., Washington, D.C., Lot 60 in Square 336, for the period March 1, 1987, to April 30, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of Temple Church of God in Christ forgiven: Section 2 of D.C. Law 7-115 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Temple Church of God in Christ, on real property located at 1437 Park Road, N.W., Washington, D.C., Lot 813 in Square 2676, for the period March 1, 1987, to April 30, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of Salvation Army forgiven: Section 2 of D.C. Law 7-116 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Salvation Army, on real property located at 503 E Street, N.W., Washington, D.C., Lot 24 in Square 488; 1318 9th Street, N.W., Washington, D.C., Lot 58 in Square 367; 526 st Street, N.W., Washington, D.C., Lot 81 in Square 569; 1211 G Street, S.E., Washington, D.C., Lot 86 in Square 1020; and 788 Morton Street, N.W., Washington, D.C., Lot 112 in Square 2893, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of Georgetown Visitation Convent forgiven: Section 2 of D.C. Law 7-117 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Georgetown Visitation Convent, on real property located at 1500 35th Street, N.W., Washington, D.C., Lot 202 in Square 1292, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of Methodist Cemetery Association forgiven: Section 2 of D.C. Law 7-118 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Methodist Cemetery Association on real property located at Murdock Mill Road, N.W., Washington, D.C., Lot 803 in Square 1730, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of Phyllis Wheatley YWCA forgiven: Section 2 of D.C. Law 7-120 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Phyllis Wheatley YWCA, on real property located at 1719 Thirteenth Street, N.W., Washington, D.C., Lot 806 in Square 276; 911 Rhode Island Avenue, N.W., Washington, D.C., Lot 818 in Square 364; 901 Rhode Island Avenue, N.W., Washington, D.C., Lot 832 in Square 364; and 901 Rhode Island Avenue, N.W., Washington, D.C., Lot 816 Square 364; for the period March 1, 1987, to April 30, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of Calvary Methodist Episcopal Church forgiven: Section 2 of D.C. Law 7-122 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Calvary Methodist Episcopal Church, on real property located at 1615 Decatur Street, N.W., Washington, D.C., Lot 5 in Square 2654, and at 1459 Columbia Road, N.W., Washington, D.C., Lot 718 in Square 2672, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of Christ Church United Methodist Church forgiven: Section 2 of D.C. Law 7-124 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Christ Church United Methodist Church, on real property located at Fourth & I Street, S.W., Washington, D.C., Lot 82 in Square 542 North, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made for this period as of May 21, 1988 be refunded. Property taxes of The National Museum of Women in the Arts forgiven: Section 2 of D.C. Law 7-158 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against The National Museum of Women in the Arts, on real property located at 1250 New York Avenue, N.W., Washington, D.C., Lot 808 in Square 287, for the period March 1, 1988, to March 31, 1988, be forgiven, and that any payments already made for this period as of September 29, 1988 be refunded. Property taxes of Georgetown Day School forgiven: Section 2 of D.C. Law 7-159 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Georgetown Day School on real property located at 4530 MacArthur Boulevard, N.W., Washington, D.C., Lot 32 in Square 1356, Lot 821 in Square 1673, Lot 812 in Square 1672, and Lot 804 in Square 1672, for the period March 1, 1988, to March 31, 1988, be forgiven, and that any payments already made for this period as of September 29, 1988 be refunded. Property taxes of Whitman-Walker Clinic, Inc., forgiven: Section 2 of D.C. Law 7-160 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Whitman-Walker Clinic, Inc., on real property located at 1407 S Street, N.W., Washington, D.C., Lot 0001 in Square 0206, for the period July 1, 1987, to June 30, 1988, be forgiven, and that any payments already made for this period as of September 29, 1988 be refunded. Property taxes of Mount Vernon College forgiven: Section 2 of D.C. Law 7-165 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Mount Vernon College, on real property located at 2100 Foxhall Road, N.W., Washington, D.C., Lot 2 in Square 1378, and Lot 850 in Square 1374, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made for this period as of September 29, 1988 be refunded. Property taxes of Planned Parenthood of Metropolitan Washington forgiven: Section 2 of D.C. Law 7-166 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Planned Parenthood of Metropolitan Washington, on real property located at 1108 16th Street, N.W., Washington, D.C., Lot 830 in Square 183, for the period March 1, 1988, to March 31, 1988, be forgiven, and that any payments already made for this period as of September 29, 1988 be refunded. Property taxes of Mt. Carmel Baptist Church forgiven: Section 2 of D.C. Law 7-167 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Mt. Carmel Baptist Church, on real property located at 901 rd Street, N.W., Washington, D.C., Lot 820 in Square 560, for the period March 1, 1988, to March 31, 1988, be forgiven, and that any payments already made for this period as of September 29, 1988 be refunded. Property taxes of Christ Church Georgetown forgiven: Section 2 of D.C. Law 7-170 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Christ Church, Georgetown, on real property located at 3116 O Street, N.W., Washington, D.C., Lot 823 in Square 1243, Lot 845 in Square 1243, and Lot 846 in Square 1243, for the period March 1, 1988, to March 31, 1988, be forgiven, and that any payments already made for this period as of September 29, 1988 be refunded. Property taxes of St. Stephen and the Incarnation Protestant Episcopal Church forgiven: Section 2 of D.C. Law 7-174 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the St. Stephen and the Incarnation Protestant Episcopal Church, on real property located at 1525 Newton Street, N.W., Washington, D.C., Lot 804 in Square 2681, for the period March 1, 1987, to April 30, 1987, be forgiven, and that any payments already made for this period as of October 12, 1988 be refunded. Property taxes of Manna, Inc., forgiven: Section 6(1) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Manna, Inc., on the construction loan deed of trust to the District of Columbia Department of Housing and Community Development dated September 15, 1987, involving real property located at 3541 and 3543 10th Street, N.W., Washington, D.C., Lot 51 and Lot 52 in Square 2831 be forgiven. Property taxes of 14 S Street Cooperative, Inc., forgiven: Section 6(3) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against 14 S Street Cooperative, Inc., on the construction loan deed of trust to the District of Columbia Department of Housing and Community Development dated April 1988, involving real property located at 14 S Street, N.E., Washington, D.C., Lot 803 in Square 3511 be forgiven. Property taxes of Champlain Court Cooperative, Inc., forgiven: Section 6(6) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Champlain Court Cooperative, Inc., on the construction loan deed of trust to American Security Bank dated August 9, 1988, involving real property located at 2201 — 2207 Champlain Street, N.W., Washington, D.C., Lot 825 in Square 2562, to Champlain Court Cooperative, Inc. be forgiven. Property taxes of The 14 S Street Cooperative, Inc., forgiven: Section 6(9) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against The 14 S Street Cooperative, Inc., on the construction loan deed of trust to National Bank of Washington dated November 4, 1987, involving real property located at 14 S Street, N.E., Washington, D.C., Lot 803 in Square 3511 be forgiven. Property taxes of Chapin Ciara Cooperative forgiven: Section 6(10) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Chapin Ciara Cooperative, on the construction loan deed of trust to Savings Associations Financial Enterprises dated October 28, 1987, involving real property located at 1447 Chapin Street, N.W., Washington, D.C., Lot 862 in Square 2662 be forgiven. Section 6(11) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Chapin Ciara Cooperative, on the construction loan deed of trust to the District of Columbia Department of Housing and Community Development dated October 28, 1987, involving real property located at 14 Chapin Street, N.W., Washington, D.C., Lot 862 in Square 2662 be forgiven. Property taxes of The Pasadena Cooperative, Inc., forgiven: Section 6(12) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against The Pasadena Cooperative, Inc., on the construction loan deed of trust to Washington Area Community Investment Fund et al. dated August 3, 1988, involving real property located at 2633 Adams Mill Road, N.W., Washington, D.C., Lot 372 in Square 2583, to The Pasadena Cooperative, Inc. be forgiven. Property taxes of Emory United Methodist Church forgiven: Section 2 of D.C. Law 7-211 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Emory United Methodist Church, on real property located at 6100 Georgia Avenue, N.W., Washington, D.C., Lot 801, Lot 802, and Lot 808 in Square 2940, for the period March 1, 1988, to March 31, 1988, be forgiven, and that any payments already made for this period as of Mar. 16, 1989 be refunded. Property taxes of Exodus Missionary Baptist Church forgiven: Section 2 of D.C. Law 7-212 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Exodus Missionary Baptist Church, on real property located at 801 Rittenhouse Street, N.W., Washington, D.C., Lot 38 in Square 2979, for the period March 7, 1988, to March 31, 1988, be forgiven, and that any payments already made for this period as of Mar. 16, 1989 be refunded. Property taxes of Coalition for the Homeless forgiven: Section 2 of D.C. Law 7-213 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Coalition for the Homeless, on real property located at 455 Florida Avenue, N.W., Washington, D.C., Lot 22 in Square 3094, and at 457 Florida Ave., N.W. Washington, D.C., Lot 53 in Square 3094, for the period July 1, 1986, to June 30, 1989, be forgiven, and that any payments already made for this period as of Mar. 16, 1989 be refunded. Property taxes of Nazareth Baptist Church forgiven: Section 2 of D.C. Law 8-27 provided that all real property taxes, interest, penalties, fees, and other related charges against Nazareth Baptist Church, on real property located at 3935 7th Street, N.W., Washington, D.C., Lot 40, in Square 3232, for the period of July 1, 1988, to June 30, 1990, be forgiven, and that any payment made for this period as of Sept. 20, 1989 be refunded. Property taxes of Pilgrim Rest Baptist Church forgiven: Section 2 of D.C. Law 8-28 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Pilgrim Rest Baptist Church, on real property located at 4611 Sheriff Road, N.E., Washington, D.C., Lot 136, in Square 5151, for the period of July 1, 1987, to June 30, 1989, be forgiven, and that any payments already made for this period as of Sept. 20, 1989 be refunded. Property taxes of Christ Church of Washington forgiven: Section 2 of D.C. Law 8-104 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Christ Church of Washington, on real property located at 3855 Massachusetts Avenue, N.W., Washington, D.C., Lot 824 in Square 1816, for the period March 1, 1989, to March 31, 1989, be forgiven, and that any payments already made for this period as of May 1, 1990 be refunded. Property taxes of Church of the Living God forgiven: Section 2 of D.C. Law 8-105 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Church of the Living God, on real property located at 3427 — 14th Street, N.W., Washington, D.C., Lot 126 in Square 2836, for the period July 1, 1987, to June 30, 1990, be forgiven, and that any payments already made for this period as of May 1, 1990 be refunded. Property taxes of Mt. Rona Missionary Baptist Church forgiven: Section 2 of D.C. Law 8-106 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Mt. Rona Missionary Baptist Church, on real property located at 3431 — 13th Street, N.W., Washington, D.C., Lot 821 in Square 2839, for the period March 1, 1989, to May 31, 1989, be forgiven, and that any payments already made for this period as of May 1, 1990 be refunded. Property taxes of Buddhist Congregational Church of America forgiven: Section 2 of D.C. Law 8-108 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Buddhist Congregational Church of America, on real property located at 5401 — 16th Street, N.W., Washington, D.C., Lot 44 in Square 2718, for the period March 1, 1989, to April 30, 1989, be forgiven, and that any payments already made for this period as of May 1, 1990 be refunded. Property taxes of Hemingway Temple A.M.E. Church forgiven: Section 2 of D.C. Law 8-109 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Hemingway Temple A.M.E. Church, on real property located at 501 P Street, N.W., Washington, D.C., Lots 819 and 820 in Square 478, for the period March 1, 1987, to March 31, 1987, be forgiven, and that any payments already made for this period as of May 1, 1990 be refunded. Property taxes of Arts Club of Washington forgiven: Section 2 of D.C. Law 8-111 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Arts Club of Washington, on real property located at 2015 — 2017 Eye Street, N.W., Washington, D.C., Lot 846 in Square 78, for the period March 1, 1989, to March 31, 1989, be forgiven, and that any payments already made for this period as of May 1, 1990 be refunded. Property taxes of Fifteenth Street Presbyterian Church forgiven: Section 2 of D.C. Law 8-112 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Fifteenth Street Presbyterian Church, on real property located at 1701 — 15th Street, N.W., Washington, D.C., Lot 822 in Square 207, and at 4503 — 17th Street, N.W., Washington, D.C., Lot 29 in Square 2651, for the period March 1, 1989, to March 31, 1989, be forgiven, and that any payments already made for this period as of May 1, 1990 be refunded. Property taxes of The Phillips Collection forgiven: Section 2 of D.C. Law 8-113 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against The Phillips Collection, on real property located at 1600 — 21st Street, N.W., Washington, D.C., Lots 72 and 73 in Square 66, and 1621 — 21st Street, N.W., Washington, D.C., Lot 138 in Square 93, for the period March 1, 1988, to March 31, 1988, and on the same real property located at 1600 — 21st Street, N.W., Washington, D.C., Lot 74 in Square 66 (formerly Lots 72 and 73 in Square 66) and 1621 — 21st Street, N.W., Washington, D.C., Lot 138 in Square 93, for the period March 1, 1989, to March 31, 1989, be forgiven, and that any payments already made for these periods as of May 1, 1990 be refunded. Property taxes of Spiritual Assembly of Baha’is of Washington, D.C., forgiven: Section 2 of D.C. Law 8-114 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Spiritual Assembly of Baha’is of Washington, D.C., on real property located at 5713 — 16th Street, N.W., Washington, D.C., Lot 60 in Square 2722, for the period March 1, 1989, to May 31, 1989, be forgiven, and that any payments already made for this period as of May 1, 1990 be refunded. Property taxes of National Council for Negro Women forgiven: Section 2 of D.C. Law 8-167 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the National Council for Negro Women, on real property located at 1318 Vermont Avenue, N.W., Washington, D.C., Lot 55 in Square 242, for the period July 1, 1989, to June 30, 1990, be forgiven, and that any payments already made for this period as of September 26, 1990 be refunded. Property taxes of Petworth Methodist Church forgiven: Section 2 of D.C. Law 8-210 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Petworth Methodist Church, on real property located at 32 Grant Circle, N.W., Washington, D.C., Lot 804-part in Square 3226, for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 6, 1991 be refunded. Property taxes of Paramount Baptist Church forgiven: Section 2 of D.C. Law 8-211 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Paramount Baptist Church on real property located at 3924 4th Street, S.E., Washington, D.C., Lot 68 in Square 6154, for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 6, 1991 be refunded. Property taxes of Jerusalem Baptist Church forgiven: Section 2 of D.C. Law 8-212 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Jerusalem Baptist Church, on real property located at 2610 P Street, N.W., Washington, D.C., Lot 819 in Square 1262, and on real property located at 2604 P Street, N.W., Washington, D.C., Lot 823 in Square 1262, for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 6, 1991 be refunded. Property taxes of Episcopal Church Home forgiven: Section 2 of D.C. Law 8-213 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Episcopal Church Home, on real property located at 32nd Street, N.W., Washington, D.C., Lot 17, Lot 18, Lot 62, Lot 821, Lot 19, Lot 20, and Lot 21 in Square 1270, on real property located at 3124 Q Street, N.W., Washington, D.C., Lot 64 in Square 1270, for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 6, 1991 be refunded. Property taxes of Mount Ephraim Baptist Church, Inc., forgiven: Section 2 of D.C. Law 8-214 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Mount Ephraim Baptist Church, Inc. on real property located at 5713 Dix Street, N.E., Washington, D.C., Lot 23 in Square 5253 and on real property located at Dix Street, N.E., Lot 44-part (formerly Lots 812, 813 and 816) in Square 5228, for the period March 1, 1990, to May 31, 1990, be forgiven, and that any payments already made for this period as of March 6, 1991 be refunded. Property taxes of Takoma Park Baptist Church forgiven: Section 2 of D.C. Law 8-249 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Takoma Park Baptist Church, on real property located at 635 Aspen Street, N.W., Washington, D.C., Lot 804-part in Square 3169 for the period March 1, 1990, to March 31, 1990, and on real property located at 612 Butternut Street, N.W., Washington, D.C., Lot 008 in Square 3169 for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 8, 1991 be refunded. Property taxes of American Chemical Society, Inc., forgiven: Section 2 of D.C. Law 8-250 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against American Chemical Society, Inc., on real property located at 1550 M Street, N.W., Washington, D.C., Lot 854-part in Square 197, for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 8, 1991, be refunded. Property taxes of Israel Metropolitan CME Church forgiven: Section 2 of D.C. Law 8-252 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Israel Metropolitan CME Church, on real property located at 557 Randolph Street, N.W., Washington, D.C., Lot 103 in Square 3232 for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 8, 1991, be refunded. Property taxes of The New Macedonia Baptist Church forgiven: Section 2 of D.C. Law 8-253 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against The New Macedonia Baptist Church, on real property located at 4117 Alabama Avenue, S.E., Washington, D.C., Lot 817 in Square 5367 and on real property located at 4205 Barker Lane, S.E., Washington, D.C., Lot 29 in Square 5367, for the periods March 1, 1989, to March 31, 1989 and March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 8, 1991, be refunded. Property taxes of Temple Sinai Fund, Inc., forgiven: Section 2 of D.C. Law 8-254 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Temple Sinai Fund, Inc., on real property located at 3100 Military Road, N.W., Washington, D.C., Lot 807 in Square 2289, for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 8, 1991, be refunded. Property taxes of The Star of Bethlehem Church of God In Christ forgiven: Section 2 of D.C. Law 8-255 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against The Star of Bethlehem Church of God In Christ, on real property located at 5331 Colorado Avenue, N.W., Washington, D.C., Lot 804 in Square 2716, for the period March 1, 1989, to March 31, 1989, and the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 8, 1991, be refunded. Property taxes of Scripture Church of Christ forgiven: Section 2 of D.C. Law 8-256 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against Scripture Church of Christ, on real property located at 810 O Street, N.W., Washington, D.C., Lot 66 in Square 399, and on real property located at 1332 9th St., N.W., Lot 69 in Square 367, for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 8, 1991, be refunded. Property taxes of the Way of the Cross Church of Christ, Inc. forgiven: Section 2 of D.C. Law 9-58 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the Way of the Cross Church of Christ, Inc., on real property located at 822D Street, N.E., Washington, D.C., Lot 31 in Square 915; 819 D Street, N.E., Washington, D.C., Lot 74 in Square 916; 332 th Street, N.E., Washington, D.C., Lot 811 in Square 916; and th Street, N.E., Washington, D.C., Lot 818 in Square 916 for the period July 1, 1987, to June 30, 1991, be forgiven and any payments made during that period be refunded. Property taxes of His Church forgiven: Section 2 of D.C. Law 7-76 provided that all taxes, interest, penalties, fees, and other related charges assessed against His Church, on real property located at 2000 Stanton Terrace, S.E., Washington, D.C., Lot 12, in Square 5851, for the period July 1, 1986, to June 30, 1988, be forgiven, and that any payments already made as of February 18, 1988 be refunded. Property taxes of Thaddeus T. Jones and Donnie Mae Jones or 2023 4th Street Cooperative, Inc., forgiven: Section 6(2) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Thaddeus T. Jones and Donnie Mae Jones or 2023 4th Street Cooperative, Inc., on the deed to and transfer of real property located at 2023 4th Street, N.E., Washington, D.C., Lot 804 in Square 3616, to 2023 4th Street Cooperative, Inc. be forgiven. Property taxes of James D. Wilner or Hilltop Cooperative Association, Inc., forgiven: Section 6(4) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against James D. Wilner or Hilltop Cooperative Association, Inc., on the deed to and transfer of real property located at 2422 and 2424 17th Street, N.W., Washington, D.C., Lot 816 and Lot 817 in square 2566, to Hilltop Cooperative Association, Inc. be forgiven. Property taxes of Thomas K. Nash or Champlain Court Cooperative, Inc., forgiven: Section 6(5) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Thomas K. Nash or Champlain Court Cooperative, Inc., on the deed to and transfer of real property located at 2201-2207 Champlain Street, N.W., Washington, D.C., Lot 825 in Square 2562, to Champlain Court Cooperative, Inc. be forgiven. Property taxes of Howard Bernstein, Maxine Bernstein, Alan M. Bernstein, Craig J. Bernstein or The Pasadena Cooperative forgiven: Section 6(7) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Howard Bernstein, Maxine Bernstein, Alan M. Bernstein, Craig J. Bernstein, or the Pasadena Cooperative, Inc., on the deed to and transfer of real property located at 2633 Adams Mill Road, N.W., Washington, D.C., Lot 372 in Square 2583, to The Pasadena Cooperative, Inc. be forgiven. Property taxes of Manna, Inc. or 14 S Street Cooperative, Inc., forgiven: Section 6(8) of D.C. Law 7-205 provided that all deed recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Manna, Inc. or 14 S Street Cooperative, Inc., on the deed to and transfer of real property located at 14 S Street, N.E., Washington, D.C., Lot 803 in Square 3511, to 14 S Street Cooperative, Inc. be forgiven. Property taxes of District of Columbia Jewish Community Center exempted: Section 2 of D.C. Law 8-191 provided that that portion of real property designated as Lot 818 in Square 194 in the District of Columbia shall be exempt from real property taxation from the date of acquisition of the real property by the District of Columbia Jewish Community Center (“DCJCC”) as long as: (1) The real property is owned by the DCJCC or the DCJCC’s successors or assigns; and. (2) The improvements to be constructed on the real property are used as a community center by DCJCC or the DCJCC’s successors or assigns. Property taxes of House of Mercy forgiven: Section 2 of D.C. Law 8-251 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the House of Mercy, on real property located at 2000 Rosemount Avenue, N.W., Washington, D.C., Lot 807 in Square 2618, for the period March 1, 1990, to March 31, 1990, be forgiven, and that any payments already made for this period as of March 8, 1991, be refunded. Tax Exemption Study and Recommendation Emergency Resolution of 1995: Pursuant to Resolution 11-19, effective February 7, 1995, the Council required, on an emergency basis, a mayoral study of all property, income, and sales tax exemptions in the District of Columbia.