reglab/housing_qa huggingface dataset:
DC Code § 47-1073 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1073. Triangle Community Garden; lot 58, square 1966

(a) The real property located at lot 58, square 1966 shall be exempt from taxation so long as the real property is used as a community garden. (b) The Council orders that all unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at lot 58, square 1966, shall be forgiven and the amount necessary to redeem the real property under § 47-1361(a)(1) shall be deposited with the Chief Financial Officer on behalf of the owner; provided, that all other amounts necessary to redeem the real property under § 47-1361 are paid from any source to the Chief Financial Officer on behalf of the owner; provided further, that if the real property is used for any purpose other than as a community garden, the sum of all such unpaid real property tax and penalties and all real property taxes accruing thereafter, plus 5% interest, shall be paid to the District of Columbia; provided further, that this subsection shall constitute a lien against the real property to secure the repayment of such amounts.  (Sept. 19, 2006, D.C. Law 16-153, § 2(b), 53 DCR 5373.)  Emergency Legislation For temporary (90 day) addition, see §§ 2(b), 3 of Triangle Community Garden Equitable Real Property Tax Exemption and Relief Act of 2006 (D.C. Act 16-330, March 23, 2006, 53 DCR 2589). Temporary Legislation Section 2(b) of D.C. Law 16-135 added § 47-1074 to read as follows: “§ 47-1074. Triangle Community Garden; lot 58, square 1966. “(a) The real property located at lot 58, square 1966 shall be exempt from taxation so long as the real property is used as a community garden. “(b)(1) The Council orders that all unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at lot 58, square 1966, shall be forgiven and the amount necessary to redeem the real property under § 47-1361(a)(1) shall be deposited with the Chief Financial Officer on behalf of the owner; provided, that all other amounts necessary to redeem the real property under § 47-1361 are paid from any source to the Chief Financial Officer on behalf of the owner; provided further, that if the real property is used for any purpose other than as a community garden, the sum of all such unpaid real property tax and penalties and all real property taxes accruing thereafter, plus 5% interest, shall be paid to the District of Columbia; provided further, that this subsection shall constitute a lien against the real property to secure the repayment of such amounts. “(2) Any person who uses the real property as a community garden shall have standing to redeem the real property on behalf of the owner.” Section 6(b) of D.C. Law 16-135 provided that the act shall expire after 225 days of its having taken effect.
DC Code § 47-1074 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1074. Theatre Downtown, Inc.; lot 26, square 406

The portion of real property located at lot 26, square 406 and leased to the Theatre Downtown, Inc., is hereby exempt from real property taxation so long as it is leased to the Theatre Downtown, Inc., and used for the purpose of producing and staging live theatre performances; provided, that the benefit of this exemption shall be passed on to the Theatre Downtown, Inc.  (Sept. 29, 2006, D.C. Law 16-172, § 2(b), 53 DCR 6432.)  Emergency Legislation For temporary (90 day) addition, see § 1072(b) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068). For temporary (90 day) addition, see § 1072(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845). For temporary (90 day) addition, see § 1072(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165). Editor's Notes Section 3 of D.C. Law 16-172, as amended by D.C. Law 17-219, § 7081, provided: “Sec. 3. Applicability; conditional effect. “(a) Section 2 shall apply as of the date of execution of the lease for the real property by Theatre Downtown, Inc. “(b) Repealed. “(c) Repealed.”
DC Code § 47-1076 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1076. Heurich House Foundation; Lot 79, Square 115. [Repealed]

[Repealed].  (Jan. 29, 2008, D.C. Law 17-88, § 2(b), 54 DCR 11916; Dec. 13, 2017, D.C. Law 22-33, § 7043, 64 DCR 7652.)  Emergency Legislation  For temporary (90 days) repeal of this section, see § 7043 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 § 7043 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) addition, see § 2(b) of Heurich House Foundation Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2008 (D.C. Act 17-267, January 24, 2008, 55 DCR 1496).
DC Code § 47-1079 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1079. Golden Rule Plaza, Inc., Lots 837, 841, and 842, Square 525, and Lot 840, Square 526

The real properties described as Lots 837, 841, and 842, Square 525, and Lot 840, Square 526, owned by Golden Rule Plaza, Inc., a nonprofit corporation, shall be exempt from all taxation for a period of 15 years so long as these real properties continue to be owned by Golden Rule Plaza, Inc., and are not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.  (Aug. 16, 2008, D.C. Law 17-219, § 7012(b), 55 DCR 7598.)  Emergency Legislation For temporary (90 day) addition, see § 2(b) of Golden Rule Plaza, Inc., Real Property Tax Exemption and Real Property Tax Relief Emergency Act of 2007 (D.C. Act 17-177, November 5, 2007, 54 DCR 11223). Short Title Short title: Section 7011 of D.C. Law 17-219 provided that subtitle F of title VII of the act may be cited as the “Golden Rule Plaza, Inc., Real Property Tax Exemption and Real Property Tax Relief Act of 2008”.
DC Code § 47-1081 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1081. KIPP DC — Douglass Property; Lot 950, Square 5872

(a) The real property located at 2600-2620 Douglas Road, S.E., and described as Lot 950, Square 5872, shall be exempt from real property taxation, including possessory interests, so long as the real property continues to be owned, or occupied under a ground lease, by KIPP DC or KIPP DC — Douglass QALICB, Inc. (b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property, between KIPP DC and KIPP DC Douglass QALICB, Inc., shall be exempt from the tax imposed by § 42-1103 and § 47-903.  (Oct. 22, 2009, D.C. Law 18-69, § 2(b), 56 DCR 6615; Sept. 26, 2012, D.C. Law 19-171, § 116, 59 DCR 6190.)  Effect of Amendments The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction. Emergency Legislation For temporary (90 day) addition, see § 2(b) of KIPP DC — Douglass Property Tax Exemption Emergency Act of 2009 (D.C. Act 18-42, April 24, 2009, 56 DCR 3564). Temporary Legislation Section 2(b) of D.C. Law 18-28 added § 47-1081 to read as follows: “§ 47-1081. KIPP DC—Douglass Property; Lot 950, Square 5872. “(a) The real property located at 2600-2620 Douglas Road, S.E., and described as Lot 950, Square 5872, shall be exempt from real property and possessory interest taxation so long as the real property continues to be owned or ground leased by KIPP DC or KIPP DC—Douglass QALICB, Inc. “(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including an assignment of a leasehold interest in the real property or a sublease of the real property, between KIPP DC and KIPP DC—Douglass QALICB, Inc., shall be exempt from recordation taxation pursuant to Chapter 11 of Title 42 and transfer taxation pursuant to Chapter 9 of this title.” Section 4(b) of D.C. Law 18-28 provided that the act shall expire after 225 days of its having taken effect.
DC Code § 47-1082 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1082. The Studio Theatre housing

(a) Subject to subsection (b) of this section, the following real property described shall be exempt from taxation so long as the real property is owned by The Studio Theatre, Inc., a District of Columbia nonprofit corporation, is used for housing in support of the nonprofit activities of the theater, and is not used for any commercial purposes: (1) Lot 208, Square 155; (2) Lot 0094, Square 179; and (3) Lots 2061, 2073, 2083, 2164, 2253, and 2300, Square 157. (b) The Studio Theatre, Inc. shall make the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009. (c) Repealed. (d) Repealed.  (Dec. 17, 2009, D.C. Law 18-96, § 2(b), 56 DCR 8526; Sept. 24, 2010, D.C. Law 18-223, § 7003(b), 57 DCR 6242.)  Effect of Amendments D.C. Law 18-223 repealed subsecs. (c) and (d), which had read as follows: Emergency Legislation For temporary (90 day) repeal of section 3 of D.C. Law 18-96, see § 7003(a) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542). For temporary (90 day) amendment of section, see § 7003(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542). Temporary Legislation “(c) Real property taxes, interest, penalties, fees, and other related charges assessed against the real properties described in subsection (a) of this section, for the period of January 1, 2005 through December 17, 2009, shall be forgiven, and any payments made for such period shall be refunded. “(d) The tax imposed by § 42-1103 and § 47-903 and paid by The Studio Theatre, Inc., on the real properties described in subsection (a) of this section shall be forgiven, and any payments made for such period shall be refunded.” Editor's Notes Section 3 of D.C. Law 18-96 provided: “This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” Section 7003(a) of D.C. Law 18-223 repealed section 3 of D.C. Law 18-96.
DC Code § 47-1083 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1083. Building Bridges Across the River, Inc., Lots 2 and 6, Square 5894

The real property located at 3315 and 3321 23rd Street, S.E., Lots 2 and 6, Square 5894, owned by Building Bridges Across the River, Inc., a nonprofit corporation, shall be exempt from all taxation so long as the real property continues to be owned by Building Bridges Across the River, Inc., and is used as a community playground.  (Mar. 3, 2010, D.C. Law 18-111, § 7141(b), 57 DCR 181; Sept. 26, 2012, D.C. Law 19-171, § 117, 59 DCR 6190.)  Effect of Amendments The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction. Emergency Legislation For temporary (90 day) addition, see § 7141(b) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234). For temporary (90 day) addition, see § 7141(b) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). Short Title Short title: Section 7140 of D.C. Law 18-111 provided that subtitle L of title VII of the act may be cited as the “Building Bridges Across the River, Inc. Real Property Tax Exemption and Real Property Tax Relief Act of 2009”.
DC Code § 47-1085 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1085. KIPP DC — Shaw Campus; Lot 163, Square 510

(a) The real property located at 421 P Street, N.W., and described as Lot 163, Square 510 shall be exempt from real property taxation, including possessory interests, so long as the real property continues to be owned, or occupied under a ground lease, by KIPP DC, KIPP DC — Shaw QALICB, Inc., or any other subsidiary of KIPP DC. (b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property, between KIPP DC and KIPP DC — Shaw QALICB, Inc., or any other subsidiary of KIPP DC, shall be exempt from the tax imposed by § 42-1103 and § 47-903.  (Dec. 2, 2011, D.C. Law 19-46, § 2(b), 58 DCR 8939.)  Emergency Legislation For temporary (90 day) addition of § 47-1085, see § 2(b) of KIPP DC—Shaw Campus Property Tax Exemption Emergency Act of 2011 (D.C. Act 19-94, July 11, 2011, 58 DCR 5816). For temporary (90 day) addition of section, see § 2(b) of KIPP DC—Shaw Campus Property Tax Exemption Congressional Review Emergency Act of 2011 (D.C. Act 19-206, October 20, 2011, 58 DCR 9328). Temporary Legislation Section 2 of D.C. Law 19-32 added a section to read as follows: “§ 47-1085. KIPP DC —Shaw Campus; Lot 163, Square 510. “(a) The real property located at 421 P Street, N.W., and described as Lot 163, Square 510 shall be exempt from real property taxation, including possessory interests, so long as the real property continues to be owned, or occupied under a ground lease, by KIPP DC or a subsidiary of KIPP DC. “(b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property between KIPP DC and any subsidiary of KIPP DC, shall be exempt from the tax imposed by § 42-1103 and § 47-903.”. Section 4(b) of D.C. Law 19-32 provided that the act shall expire after 225 days of its having taken effect.
DC Code § 47-1088 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1088. Meridian Public Charter School — Harrison Campus Property; Lot 814, Square 235

(a) The real property located at 2120 13th Street, N.W., Washington, D.C., and described as Lot 814, Square 235, shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or occupied under a ground lease by Meridian Public Charter School or Meridian-Harrison QALICB, Inc. (b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property between Meridian Public Charter School and Meridian-Harrison QALICB, Inc., or a deed of trust with respect to the real property granted by Meridian Public Charter School or Meridian-Harrison QALICB, Inc., to a third party lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903.  (Dec. 11, 2012, D.C. Law 19-196, § 2(b), 59 DCR 12079.)  Emergency Legislation For temporary (90 day) addition of section, see § 2(b) of Meridian Public Charter School—Harrison Campus Property Tax Exemption Emergency Amendment Act of 2011 (D.C. Act 19-168, October 11, 2011, 58 DCR 8903). For temporary addition of section, see § 2 of the Meridian Public Charter School-Harrison Campus Property Tax Exemption Emergency Act of 2012 (D.C. Act 19-415, July 25, 2012, 59 DCR 9351), applicable as of July 26, 2012. For temporary addition of section, see § 2 of the Meridian Public Charter School-Harrison Campus Property Tax Exemption Congressional Review Emergency Act of 2012 (D.C. Act 19-500, October 26, 2012, 59 DCR 12753), applicable as of October 24, 2012. Editor's Notes Section 3 of D.C. Law 19-196 provided that the act shall apply as of September 20, 2011.
DC Code § 47-1088.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1088.01. Meridian International Center

(a)(1) Beginning on the effective date of this section, the real property designated as Lots 806, 808, and 809 in Square 2568, known as the Meridian House and the White-Meyer House, and Lots 2369 through 2401, 2413 through 2417, 2423, 2441, and 2442 in Square 2567, together with any improvements and furnishings (“Property”) shall be exempt from all taxation; provided, that the Property is: (A) Owned by the Meridian International Center, a District of Columbia nonprofit corporation; (B) Used for the purposes and activities of the Meridian International Center; 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) Meridian International Center 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, § 7222(b), 61 DCR 9990.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7232(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 § 7222(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 § 7222(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 § 47-1089 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1089. Jubilee Housing Limited Partnership Residential Rental Project; Lots 62, 63, and 809, Square 2576, and Lot 818, Square 2566

Beginning October 1, 2012, the real properties described as Lots 62, 63, and 809, Square 2576, and Lot 818, Square 2566, owned by Jubilee Housing, Inc., or by Jubilee Housing Limited Partnership, shall be exempt from real property taxation so long as the real properties continue to be owned by Jubilee Housing, Inc., or Jubilee Housing Limited Partnership, and continue to be under applicable use restrictions during a federal low-income housing tax credit compliance period, and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.  (Dec. 24, 2013, D.C. Law 20-61, § 7272(b), 60 DCR 12472; June 26, 2014, D.C. Law 20-117, § 8(b), 61 DCR 2032.)  Effect of Amendments The 2014 amendment by D.C. Law 20-117 substituted “2012” for “2013”. Emergency Legislation For temporary (90 days) addition of this section, see § 7272 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 2455). Short Title Section 7271 of D.C. Law 20-61 provided that Subtitle AA of Title VII of the act may be cited as the “Jubilee Housing Residential Rental Project Property Tax Exemption and Equitable Real Property Tax Relief Act of 2013”. Editor's Notes Applicability of D.C. Law 20-61: Section 7273 of D.C. Law 20-61 provided that § 7272 of the act shall apply as of October 1, 2012. 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.
DC Code § 47-1090 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1090. Washington Latin Public Charter School property; Lot 0800, Square 3327

(a) The real property located at 5210 2nd Street, N.W., and described as Lot 0800, Square 3327, shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or occupied under a ground lease by Washington Latin Public Charter School or Latin Rudolph QALICB, LLC. (b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including as assignment of leasehold interest in the real property or a sublease of the real property between Washington Latin Public Charter School and Latin Rudolph QALICB, LLC, or a deed of trust with respect to the real property granted by Washington Public Charter School or Latin Rudolph QALICB, LLC, to a third party lender, shall be exempt from the tax imposed under § 42-1103 and § 47-903. (c) The exemptions set forth in this section shall apply: (1) To successor corporations or entities organized or incorporated by Washington Latin Public Charter School for the purposes of receiving New Market Tax Credits administered by the U.S. Treasury Department; and (2) As of April 12, 2013.  (Dec. 24, 2013, D.C. Law 20-61, § 7303(b), 60 DCR 12472.)  Emergency Legislation For temporary addition of a section designated as § 47-1089, concerning the Washington Latin Public Charter School property, see § 2 of the Washington Latin Public Charter School Campus Property Tax Exemption Emergency Act of 2012 (D.C. Act 19-595, January 12, 2013, 60 DCR 997). For temporary (90 days) addition of this section, see § 7303 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 § 7303 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 7301 of D.C. Law 20-61 provided that Subtitle DD of Title VII of the act may be cited as the “Title-Holding Entity Real Property Tax Exemption 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.