DC Code § 47-1077 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1077. Tregaron Conservancy, Lots 848, 857, 859, and 860

The real property described as Lots 848, 857, 859, and 860, shall be exempt from real property taxation so long as: (1) The real property is owned by the Tregaron Conservancy, a District corporation which is exempt from federal taxes, and is used solely to further its tax-exempt purposes; (2) The real property is not improved further (except as necessary for 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 (3) All reports required by § 47-1007 are properly made by the Tregaron Conservancy.  (Mar. 20, 2008, D.C. Law 17-119, § 2(b), 55 DCR 1473; Apr. 8, 2011, D.C. Law 18-370, § 742(b), 58 DCR 1008; June 26, 2014, D.C. Law 20-117, § 13, 61 DCR 2032; Oct. 22, 2015, D.C. Law 21-36, § 7222(b), 62 DCR 10905.)  Effect of Amendments D.C. Law 18-370 rewrote the section heading which had read: “Tregaron Conservancy, Tregaron Limited Partnership, and Washington International School, Lots 842 and 843, Square 2084”; and substituted “The real property described as Lots 849 and 857, Square 2084” for “The portion of real property described as Lots 842 and 843 (formerly Lot 839), Square 2084, which will be transferred from Tregaron Limited Partnership to Tregaron Conservancy,”. The 2014 amendment by D.C. Law 20-117 substituted “Lots 857, 859, and 860” for “Lots 849 and 857” in the introductory language. The 2015 amendment by D.C. Law 21-36 substituted “Lots 848, 857, 859, and 860” for “Lots 857, 859, and 860” in the section heading and in the introductory language. Emergency Legislation For temporary (90 days) amendment of this section, see §§ 7192-7194 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201). Temporary Legislation Section 2(b) of Law 17-54 added § 47-1076 to read as follows: “§ 47-1076. Tregaron Conservancy, lots 842 and 843 in square 2084. “The portion of real property described as lots 842 and 843 (formerly lot 839) in square 2084, which will be transferred from Tregaron Limited Partnership to Tregaron Conservancy, shall be exempt from real property taxation so long as the real property: “(1) Is owned by the Tregaron Conservancy, a District corporation which is exempt from federal taxes and is used solely to further its tax-exempt purposes; and “(2) Remains unimproved (except as necessary for 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.” Section 5(b) of D.C. Law 17-54 provided that the act shall expire after 225 days of its having taken effect. Section 2(b) of D.C. Law 17-99 added § 47-1077 to read as follows: “§ 47-1077. Building Hope; Lot 802, Square 5357. “(a) The real property, described as Lot 802, Square 5357 in the District of Columbia, is exempt from real property and recordation and transfer taxes for the period from August 21, 2006 through March 22, 2007, the period in which the property was owned by Building Hope, an organization that provides funding for public charter school facilities in the District. “(b) All real property and transfer and recordation taxes, along with any interest, penalties, fees, and other related charges, assessed against the real property described as Lot 802, Square 5357 for the period of August 21, 2006, through March 22, 2007, shall be forgiven, and any payments made for these purposes during this period shall be refunded to the payer.” Section 5(b) of D.C. Law 17-99 provided that the act shall expire after 225 days of its having taken effect. Section 2(b) of D.C. Law 18-170 rewrote the section heading to read as follows: “§ 47-1077. Tregaron Conservancy, Lots 849 and 857, Square 2084.”; and substituted “The real property described as Lots 849 and 857, Square 2084,” for “The portion of real property described as Lots 842 and 843 (formerly Lot 839), Square 2084, which will be transferred from Tregaron Limited Partnership to Tregaron Conservancy,”. Section 4(b) of D.C. Law 18-170 provided that the act shall expire after 225 days of its having taken effect. Short Title Short title: Section 741 of D.C. Law 18-370 provided that subtitle E of title VII of the act may be cited as “Tregaron Conservancy Tax Exemption Clarification Act of 2010”. Editor's Notes Sections 3 and 5 of D.C. Law 17-119 provided: “Sec. 3. Transfer exempt from transfer and recordation taxes. “The conveyance of the real property in Lots 842 and 843 (formerly Lot 839), Square 2084 from Tregaron Limited Partnership to Tregaron Conservancy and the Washington International School shall be exempt from the tax imposed by section 303 of the District of Columbia Recordation Tax Act, approved March 2, 1962 (76 Stat. 11; D.C. Official Code § 42-1103), and D.C. Official Code § 47-903.” “Sec. 5. Inclusion in the budget and financial plan. “This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan or a revised revenue estimate certified by the Chief Financial Officer.” Applicability of D.C. Law 20-117: Section 18 of D.C. Law 20-117 provided that the act shall apply as of October 1, 2013. Section 7223 of D.C. Law 21-36 provided that the conveyance of the real property described as Lot 848, Square 2084 to the Tregaron Conservancy shall be exempt from the tax imposed by §§ 42-1103 and 47-903. Applicability of D.C. Law 21-36: Section 7224 of D.C. Law 21-36 provided that §§ 7222 and 7223 of the act shall apply as of March 1, 2015.