reglab/housing_qa huggingface dataset:
DC Code § 47-1091 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1091. Basilica of the National Shrine of the Immaculate Conception Property; Lot 6, Square 3663

(a) The Basilica of the National Shrine of the Immaculate Conception Property, Lot 6, Square 3663, located in the northeast quadrant of the District of Columbia and comprising approximately 5 acres of land, generally bounded by the Basilica’s parking lot, Harewood Road, and the Catholic University of America, together with the improvements thereon and owned by the Basilica of the National Shrine of the Immaculate Conception (“Property”) shall be exempt from all taxation so long as it is owned and planned for use by, or actually used by, the Basilica of the National Shrine of the Immaculate Conception for its purposes and activities and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. (b) If the owner applies for and is granted a real property tax exemption under § 47-1002, the exemption provided under subsection (a) of this section shall terminate on the day before the effective date of the exemption granted under § 47-1002. (c) Real property taxes, interest, penalties, fees, and other related charges assessed against the Property for the period of July 1, 2012, through the end of the month following [Dec. 24, 2013], as well as transfer and recordation taxes, interest, and penalties incurred as a result of the conveyance of Lot 6 in Square 3663 to the Basilica of the National Shrine of the Immaculate Conception Property, shall be forgiven, and any payments made for the period or on account of the conveyance shall be refunded.  (Dec. 24, 2013, D.C. Law 20-61, § 7262(b), 60 DCR 12472.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7262 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) addition of this section, see § 7262 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). Short Title Section 7261 of D.C. Law 20-61 provided that Subtitle Z of Title VII of the act may be cited as the “Basilica of the National Shrine of the Immaculate Conception Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 2013”. Editor's Notes Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
DC Code § 47-1093 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1093. American Academy of Achievement

(a)(1) Beginning on [February 26, 2015], the real property designated as Lot 0829 in Square 0182, known as the American Academy of Achievement building, together with any improvements and furnishings (“Property”) shall be exempt from all taxation; provided, that the Property is: (A) Owned by the American Academy of Achievement, a nonprofit corporation; (B) Used for the purposes and activities of the American Academy of Achievement; and (C) Not used for any commercial purposes, except as provided in subsection (b) of this section. (2) Use of the premises by agencies of the United States of America or by any organization exempt from federal income taxation shall not affect the exemption from taxation provided for in this section. (b) Section 47-1005 shall apply with respect to the Property; provided, that a portion of the Property may be rented out to another person or entity as long as the rent or other income generated shall be used for the maintenance and preservation of the Property. (c) The American Academy of Achievement shall comply with the reporting requirement of § 47-1007 and have the appeal rights provided by § 47-1009.  (Feb. 26, 2015, D.C. Law 20-155, § 7242(b), 61 DCR 9990.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7252(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) addition of this section, see § 7242(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) addition of this section, see § 7242(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).
DC Code § 47-1094 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1094. Supreme Council of Scottish Rite Free Masonry of the Southern Jurisdiction of the United States; Lot 108, Square 192

The real property described as Lot 108 in Square 192 shall be exempt from real property taxation so long as the real property is owned by The Supreme Council (Mother Council of the World) of the Inspectors General Knights Commanders of the House of the Temple of Solomon of the Thirty-Third Degree of the Ancient and Accepted Scottish Rite of Free Masonry of the Southern Jurisdiction of the United States of America (“Supreme Council”) or its subsidiaries, including the House of the Temple Historic Preservation Foundation, Inc., and is used by the Supreme Council or its subsidiaries to carry on their 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 had been granted administratively under this chapter.  (Feb. 26, 2015, D.C. Law 20-155, § 7232(b), 61 DCR 9990.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7242(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) addition of this section, see § 7232(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) addition of this section, see § 7232(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).
DC Code § 47-1095 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1095. SeVerna, LLC, Lot 247, Square 621. [Repealed]

[Repealed].  (Mar. 11, 2015, D.C. Law 20-209, § 2(b), 61 DCR 12727; Dec. 13, 2017, D.C. Law 22-33, § 7060, 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) repeal of this section, see § 7060 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 this section, see § 7060 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).  Editor's Notes Applicability of D.C. Law 20-209: Section 4 of D.C. Law 20-209 provided shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan, as certified by the Chief Financial Officer to the Budget Director of the Council in a certification published by the Council in the District of Columbia Register.
DC Code § 47-1096 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1096. N Street Village, Inc., Lot 93, Square 242

[Not funded].  (Mar. 11, 2015, D.C. Law 20-229, § 2(b), 62 DCR 276.)  Emergency Legislation For temporary (90 days) amendment of section, see § 2 of the N Street Village, Inc. Tax and TOPA Exemption Clarification Emergency Amendment Act of 2015 (D.C. Act 21-191, Oct. 27, 2015, 62 DCR 14232). For temporary (90 days) amendment of D.C. Law 20-229, § 3(a), see § 3 of the N Street Village, Inc. Tax and TOPA Exemption Clarification Emergency Amendment Act of 2015 (D.C. Act 21-191, Oct. 27, 2015, 62 DCR 14232). For temporary (90 days) amendment of this section, see § 2 of the N Street Village, Inc. Tax and TOPA Exemption Clarification Congressional Review Emergency Amendment Act of 2016 (D.C. Act 21-281, Jan. 27, 2016, 63 DCR 1179). For temporary (90 days) amendment of D.C. Law 20-229, § 3, see § 3 of the N Street Village, Inc. Tax and TOPA Exemption Clarification Congressional Review Emergency Amendment Act of 2016 (D.C. Act 21-281, Jan. 27, 2016, 63 DCR 1179). Temporary Legislation For temporary (225 days) amendment of this section, see § 2 of the N Street Village, Inc. Tax and TOPA Exemption Clarification Temporary Amendment Act of 2015 (D.C. Law 21-59, Jan. 30, 2016, 62 DCR 15608). For temporary (225 days) amendment of D.C. Law 20-229, § 3, see § 3 of the N Street Village, Inc. Tax and TOPA Exemption Clarification Temporary Amendment Act of 2015 (D.C. Law 21-59, Jan. 30, 2016, 62 DCR 15608).
DC Code § 47-1097 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1097. Naval Lodge Building, Inc.; Lot 800, Square 789

(a) The real property located at 330 Pennsylvania Avenue, S.E., described as Lot 800, Square 789 ("Property") shall be exempt from real property taxation so long as the real property is owned by the Naval Lodge Building, Inc., a District of Columbia nonprofit corporation, the Naval Lodge No. 4, F.A.A.M. ("Lodge"), or a subsidiary of the Lodge, and is used for the purposes and activities of the Lodge, and is not used for any commercial purpose, except as provided in subsection (b) of this section. (b) Section 47-1005 shall apply to the Property exempted under this section; provided, that so long as the rent or other income generated is used for the maintenance and preservation of the property, the property or a portion thereof may be rented to another person without loss of the exemption. (c) The owner of the Property shall make the reports required by § 47-1007 and shall have the appeal rights provided by § 47-1009.  (Oct. 21, 2015, D.C. Law 21-30, § 2(b), 62 DCR 10890.)  Applicability Section 7142 of D.C. Law 23-16 repealed section 4 of D.C. Law 21-30.  Section 7015 of D.C. Law 22-168 amended D.C. Law 21-30 revising the applicability provision. Therefore the creation of this section by D.C. Law 21-30 has been implemented as of October 1, 2018.  Applicability of D.C. Law 21-30: Section 4 of D.C. Law 21-30 provided (a) that the act shall apply upon the date of inclusion of its fiscal effect in an approved budget and financial plan; (b) that the Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in an approved budget and financial plan, and provide notice to the Budget Director of the Council of the certification; (c) that the Budget Director shall cause the notice of the certification to be published in the District of Columbia Register; and that the date of publication of the notice of the certification shall not affect the applicability of the act.  Emergency Legislation  For temporary (90 days) repeal of applicability provision of D.C. Law 21-30, see § 7142 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of applicability provision of D.C. Law 21-30, see § 7142 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).  Editor's Notes  Section 3 of D.C. Law 21-30 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the real property located at 330 Pennsylvania A venue, S.E., described as Lot 800, Square 789 for the period beginning October 1, 2013 (tax year 2014) through the end of the month following October 21, 2015, shall be forgiven and that any payments made shall be refunded to the person who made the payments.
DC Code § 47-1098 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1098. New Bethany Baptist Church; Lots 31, 32, and 806, Square 339; and Lots 23, 71, 72, 811, and 812, Square 367. [Repealed]

[Repealed].  (Aug. 19, 2016, D.C. Law 21-145, § 2, 63 DCR 9279; Dec. 13, 2017, D.C. Law 22-33, § 7061, 64 DCR 7652.)  Applicability Applicability of D.C. Law 21-145: § 4 of D.C. Law 21-145 provided that the change made to this section by § 2 of D.C. Law 21-145 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. Emergency Legislation  For temporary (90 days) repeal of this section, see § 7061 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 this section, see § 7061 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
DC Code § 47-1099 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099. Jubilee Ontario Apartments, LP, Lot 805, Square 2565

The portion of Lot 805 in Square 2565, located at 2525 Ontario Road, N.W. ("Property") that is used for nonresidential purposes, shall be exempt from real property taxation so long as the residential portion of the Property continues to be exempt from real property taxation pursuant to § 47-1005.02.  (Oct. 8, 2016, D.C. Law 21-160, § 7182(b), 63 DCR 10775.)
DC Code § 47-1099.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.01. Women's National Democratic Club; Lot 5, Square 135

(a) The real property located at 1526 New Hampshire Avenue, N.W., known for tax and assessment purposes as Lot 5, Square 135, shall be exempt from the tax imposed by Chapter 8 of this title as long as Women's National Democratic Club is the owner of the property, subject to the provisions of §§ 47-1007 and 47-1009, but not § 47-1005. (b) The tax exemption provided by this section shall begin as of October 1, 2017.  (Dec. 13, 2017, D.C. Law 22-33, § 7292(b), 64 DCR 7652.)  Emergency Legislation  For temporary (90-day) creation of this section, see § 7292(b) of the Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017, effective October 24, 2017 (D.C. Act 22-167; 64 DCR 10802).   For temporary (90-day) creation of this section, see § 7292(b) of the Fiscal Year 2018 Budget Support Emergency Act of 2017, effective July 20, 2017 (D.C. Act 22-104; 64 DCR 7032).  Editor's Notes  Section 7292(b) of D.C. Law 22-33 added § 47-1009 which had previously been added by D.C. Law 12-160, therefore section 7292(b) of D.C. Law 22-33 has been codified here as § 47-1009.01.
DC Code § 47-1099.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.02. Africare Real Property; Lots 805, 817, 816, 808, and 806, Square 509

(a) The real property located at 440 R Street, N.W., 430 R Street, N.W., 428 R Street, N.W., 426 R Street, N.W., and 424 R Street, N.W., described, respectively, as Lots 805, 817, 816, 808, and 806, , in Square 509 shall be exempt from real property taxation so long as the real property is owned by Africare, a District of Columbia nonprofit corporation, or a subsidiary of Africare, and is used for the purposes and activities of Africare and is not used for any commercial purpose.  (Mar. 29, 2018, D.C. Law 22-79, § 2, 65 DCR 1563.)  Applicability Section 7027 of D.C. Law 22-168 repealed section 4 of D.C. Law 22-79 amending the applicability restriction impacting this section. Therefore the creation of this section by D.C. Law 22-79 has been implemented. Applicability of D.C. Law 22-79: § 4 of D.C. Law 22-79 provided that the creation of this section by § 2 of D.C. Law 22-79 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. Editor's Notes  This section was added by D.C. Law 22-79 as § 47-1099.01, which already existed at the time, so this section has been designated as § [47-1099.02] in this codified version.
DC Code § 47-1099.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.03. University of the District of Columbia, Lot 114, Square 676

The real property located at 801 North Capitol Street, N.E., Washington, D.C., and described as Lot 114, Square 676, shall be exempt from real property taxation so long as the real property continues to be leased by the University of the District of Columbia.  (July 3, 2018, D.C. Law 22-114, § 2(b), 65 DCR 5028.)  Applicability Section 7034 of D.C. Law 22-168 repealed § 3 of D.C. Law 22-114 removing the applicability restriction impacting this section. Therefore the creation of this section by D.C. Law 22-114 has been given effect.  Applicability of D.C. Law 22-114: § 3 of D.C. Law 22-114 provided that the creation of this section by § 2(b) of D.C. Law 22-114 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.
DC Code § 47-1099.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.04. Washington Parks & People; Lots 841, 847, 848, and 851, Square 2841

(a) The real property located in Lots 841, 847, 848, and 851 in Square 2841 shall be exempt from real property taxation so long as the real property is owned by Washington Parks & People, a District of Columbia nonprofit corporation, and is used as a park by the public generally, as a community garden, or as a children's playground, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemption had been granted administratively under this chapter. (b) All real property taxes, special assessments, liens of the District of Columbia (including Clean Cities liens), interest, penalties, fees, and other related charges assessed against real property located in Lots 841, 847, 848, and 851 in Square 2841 for the period beginning with tax year 1998 and continuing through to [September 30, 2019] shall be forgiven and any payments made during this period shall be refunded.  (Sept. 11, 2019, D.C. Law 23-16, § 7072(b), 66 DCR 8621.)  Emergency Legislation  For temporary (90 days) creation of this section, see § 7072(b) of the Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) creation of this section, see § 7072(b) of the Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-1099.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.05. Shaed School, LLC; Lot 816, Square 3552

(a) The real property located at 200 Douglas Street, N.E., and described as Lot 816, Square 3552, ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or leased by Shaed School, LLC, and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools. (b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease of the real property to Shaed School, LLC, or an assignment or sublease of the leasehold interest in the real property by Shaed School, LLC, to either a District of Columbia public charter school or Charter School Incubator Initiative, or a deed of trust or other security instrument with respect to the real property granted by Shaed School, LLC, to a lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903. (c) This section shall apply as of May 21, 2014.  (Feb. 21, 2020, D.C. Law 23-53, § 2(b), 67 DCR 25.)
DC Code § 47-1099.06 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.06. 5601 East Capitol, LLC; Lot 153, Square 5283

(a) The real property located at 5601 East Capitol Street, S.E., and described as Lot 153 in Square 5283, ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or leased by 5601 East Capitol, LLC, and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools, the University of the District of Columbia, or the Capital Area Food Bank. (b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease of the real property to 5601 East Capitol, LLC, or an assignment or sublease of the leasehold interest in the real property by 5601 East Capitol, LLC, to a District of Columbia public charter school or Charter School Incubator Initiative, or a deed of trust or other security instrument with respect to the real property granted by 5601 East Capitol, LLC, to a lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903. (c) This section shall apply as of June 19, 2015.  (Feb. 21, 2020, D.C. Law 23-53, § 2(b), 67 DCR 25.)
DC Code § 47-1099.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.07. St. Paul on Fourth Street, Inc.; Lots 1068 and 1069, Square 3648

(a) The real property located at 3015 4th Street, N.E., and described as Lots 1068 and 1069 in Square 3648, ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned by St. Paul on Fourth Street, Inc. and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools or by one or more educational or faith-based nonprofit entities. (b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a transfer of the real property by or to St. Paul on 4th Street, Inc., or a deed of trust or other security instrument with respect to the real property granted by St. Paul on Fourth Street, Inc. to a lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903. (c) This section shall apply as of June 21, 2016.  (Feb. 21, 2020, D.C. Law 23-53, § 2(b), 67 DCR 25.)