reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1037. Society of the Cincinnati; part of lot 5, lots 42, 43, 49, and 837 in square 67

§ 47–1037. Society of the Cincinnati; part of lot 5, lots 42, 43, 49, and 837 in square 67.
(a) The property situated in square no. 67 in the City of Washington, District of Columbia, described as lot no. 42, as per plat recorded in the Office of the Surveyor for the District of Columbia, in liber 27 at folio 135; lot no. 43, as per plat recorded in said Surveyor’s office in liber 28 at folio 25; lot no. 49 as per plat recorded in said Surveyor’s office in liber 40 at folio 15; and part of original lot no. 5 described as follows: beginning for the same at the northeast corner of said lot and running thence west along the south line of a public alley 30 feet wide 47 and seventeen one-hundredths feet to the east line of another public alley, 30 feet wide; thence south along the east line of said alley 74 feet; thence east 47 and seventeen one-hundredths feet to the west line of a public alley 15 feet wide; thence north along the west line of said alley 74 feet to the place of beginning; occupied by the Society of the Cincinnati, a corporation of the District of Columbia, with all the buildings and improvements thereon, and the contents thereof are hereby exempt from all taxes so long as the same is so occupied and used, subject to the provisions of § 47-1002, providing for the exemption of church and school property, subject to the proviso that said Society shall maintain therein a national museum for the custody and preservation of historical documents, relics, and archives, especially those pertaining to the American Revolution, which museum shall be accessible to the public at such reasonable hours and under such regulations as may, from time to time, be prescribed by said Society; and subject to the further proviso that if any part of said property is sold, then the exemption as to said part and said part only shall determine and if any part of said property is leased then the exemption shall cease for so long and so long only as said part is so leased. This exemption to become effective on February 24, 1938.
(b) The real property known for assessment and taxation purposes as lot 837 in square 67 shall be exempt from real property tax so long as the property is owned by the Society of the Cincinnati, the property is used for the purposes of the Society of the Cincinnati, and the Society of the Cincinnati continues to meet the requirements set forth in section 2 of the Closing of a Public Alley in Square 67, S.O. 88-309, Act of 1990, effective March 6, 1991 (D.C. Law 8-215; 38 DCR 144).
(Feb. 24, 1938, 52 Stat. 81, ch. 35; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 16, 1998, D.C. Law 12-170, § 2(b), 45 DCR 5191.)
Prior Codifications
1981 Ed., § 47-1037.
1973 Ed., § 47-830.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1038. American Veterans of World War II; lot 805, square 160

§ 47–1038. American Veterans of World War II; lot 805, square 160.
The property situated in square 160 in the City of Washington, District of Columbia, described as lot 805, owned, occupied, and used by the AMVETS, American Veterans of World War II, is hereby exempt from all taxation so long as the same is so owned and occupied, and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(June 28, 1952, 66 Stat. 285, ch. 484, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1038.
1973 Ed., § 47-831.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1039. Veterans of Foreign Wars; lots 38, 20, 19, and 841, square 757 and lot 0001 in square 2709

§ 47–1039. Veterans of Foreign Wars; lots 38, 20, 19, and 841, square 757 and lot 0001 in square 2709.
(a) The property situated in square 757 in the City of Washington, District of Columbia, described as lots 38, 20, 19, and 841 owned by the Veterans of Foreign Wars of the United States, is hereby exempt with respect to taxable years beginning on and after July 1, 1959, from all taxation so long as the same is owned and occupied by the Veterans of Foreign Wars of the United States and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(b) The property situated in square 2709 in the District of Columbia, described as lot 0001, owned, occupied, and used by the Bethea-Welch Post 7284, Veterans of Foreign Wars, is hereby exempt from all taxation so long as this property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002, providing for exemptions of church and school property.
(July 19, 1954, 68 Stat. 493, ch. 543, § 1; Sept. 21, 1959, 73 Stat. 599, Pub. L. 86-333, § 1; Apr. 22, 1960, 74 Stat. 68, Pub. L. 86-430, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 16, 1998, D.C. Law 12-169, § 102(b), 45 DCR 5187.)
Prior Codifications
1981 Ed., § 47-1039.
1973 Ed., § 47-832.
Editor's Notes
Bethea-Welch Post 7284 Tax Provisions: Section 101 of D.C. Law 12-169 provided that title I of the act, which amended this section, may be cited as the “Bethea-Welch Post 7284, Veterans of Foreign Wars Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 1998.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1040. National Woman’s Party; lots 863, 864, and 885, square 725

§ 47–1040. National Woman’s Party; lots 863, 864, and 885, square 725.
Certain property in the District of Columbia, known in the 1600’s and 1700’s as Cerne Abbey Manor; later the property of members of the distinguished Carroll and Sewall families, still later the office and residence of Albert Gallatin, Secretary of the Treasury, 1801-1813, who here directed the financing of the Louisiana Purchase; since 1929 the headquarters of the National Woman’s Party and known as the Alva Belmont House, described as lots nos. 863, 864, and 885 in square no. 725, together with improvements thereon and outbuildings, and the furniture, furnishings, and other personal property therein, owned by the National Woman’s Party, Inc., a nonprofit corporation organized and existing under the laws of the District of Columbia; shall be exempt from taxation, in recognition of the patriotic efforts made by the National Woman’s Party, Inc., to preserve this historic monument, so long as the same property is owned by said National Woman’s Party, Inc., and is not used for commercial purposes or for the purpose of securing a rent or income, subject to the proviso that said corporation shall maintain the said property as historical buildings which shall be preserved for their architectural, historical, and educational significance, which buildings shall be accessible to members of the general public without charge or payment of a fee of any kind at such reasonable hours and under such regulations as may from time to time be prescribed by said corporation, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(Sept. 6, 1960, 74 Stat. 791, Pub. L. 86-706, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1040.
1973 Ed., § 47-833.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1041. American Association of University Women; lot 84, square 197

§ 47–1041. American Association of University Women; lot 84, square 197.
The real estate described for assessment and taxation purposes as lot 84 in square 197, in the City of Washington, District of Columbia, owned by the American Association of University Women, Educational Foundation, Incorporated, a District of Columbia corporation, is hereby exempt from all taxation so long as the same is owned, occupied, and used by the American Association of University Women, Educational Foundation, Incorporated, for its educational and other corporate purposes, or is jointly occupied with the American Association of University Women, a Massachusetts corporation organized not for profit, for its educational and other corporate purposes, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(Sept. 6, 1960, 74 Stat. 807, Pub. L. 86-709, § 1; May 1, 1990, D.C. Law 8-110, § 2, 37 DCR 1629; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1041.
1973 Ed., § 47-834.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1042. National Guard Association; lot 60, square 625

§ 47–1042. National Guard Association; lot 60, square 625.
The property situated in square 625 in the City of Washington, District of Columbia, described as lot 60, together with the improvements thereon, shall be exempt from all taxation so long as the property is owned by and titled in the name of the National Guard Association of the United States, a District of Columbia nonprofit corporation, is occupied by the Association, is used solely for purposes of the Association, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. The transfer of the property to the National Guard Association of the United States shall be exempt from all transfer and recordation taxes of the District of Columbia.
(Sept. 8, 1960, 74 Stat. 856, Pub. L. 86-727; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 5, 2005, D.C. Law 15-276, § 2, 52 DCR 831.)
Prior Codifications
1981 Ed., § 47-1042.
1973 Ed., § 47-835.
Effect of Amendments
D.C. Law 15-276 rewrote the section which had read:
“The property situated in square 625 in the City of Washington, District of Columbia, described as lot 60, together with the improvements thereon, owned by the President, Vice-President, Secretary, and Treasurer of the National Guard Association of the United States, as trustees and in trust for the use and benefit of the National Guard Association of the United States, a voluntary unincorporated association with principal headquarters in the District of Columbia, is hereby exempt from all taxation from and after July 1, 1961, so long as the same is owned by the President, Vice-President, Secretary, and Treasurer of the National Guard Association of the United States, as trustees and in trust for the use and benefit of the National Guard Association of the United States and occupied by the National Guard Association of the United States, is used solely for the purposes of said Association, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.”
Emergency Legislation
For temporary (90 day) amendment of section, see § 2 of National Guard Association of the United States Real Property Tax Exemption Reconfirmation and Modification Emergency Act of 2003 (D.C. Act 15-115, July 29, 2003, 50 DCR 6592).
For temporary (90 day) amendment of section, see § 2 of National Guard Association of the United States Real Property Tax Exemption Reconfirmation and Modification Congressional Review Emergency Act of 2003 (D.C. Act 15-217, November 7, 2003, 50 DCR 10039).
Temporary Legislation
For temporary (225 day) amendment of section, see § 2 of National Guard Association of the United States Real Property Tax Exemption Reconfirmation and Modification Temporary Act of 2001 (D.C. Law 15-40, November 26, 2003, law notification 50 DCR 10698).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1043. Woodrow Wilson House

§ 47–1043. Woodrow Wilson House.
Certain property in the District of Columbia described as lots no. 36 and 37 in square no. 2,517, as recorded in the Office of the Surveyor of the District of Columbia in liber 64, at folio 69, together with the improvements thereon and the furnishings therein, being premises no. 2340 S Street Northwest, known as the Woodrow Wilson House, owned by the National Trust for Historic Preservation in the United States, a corporation chartered by Act of Congress approved October 26, 1949, be exempt from all taxation, so long as the same is used in carrying on the purposes and activities of the National Trust for Historic Preservation in the United States, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. Use of the premises by agencies of the United States of America or by any organization exempt from federal income taxation for museum purposes or conference accommodations shall not affect the exemption from taxation provided for herein.
(Aug. 21, 1964, 78 Stat. 581, Pub. L. 88-470, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1043.
1973 Ed., § 47-836.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1044. American Institute of Architects Foundation

§ 47–1044. American Institute of Architects Foundation.
(a) Subject to the provisions of subsection (b) of this section, the following property in the District of Columbia owned by the American Architectural Foundation, Incorporated, a nonprofit corporation organized and existing under the laws of the State of New York, shall be exempt from taxation by the District of Columbia:
(1) The real property (including the improvements thereon known as the Octagon House) which is described as lot 36 in square 170; and
(2) The furniture, furnishings, and other personal property located in any improvements on such real property.
(b)(1) The property described in subsection (a) of this section shall be exempt from taxation by the District of Columbia so long as:
(A) That property is owned by the Foundation referred to in subsection (a) of this section and is used in carrying on its purposes and activities, except as provided in subparagraph (B)(ii) of this paragraph, and is not used for any commercial purposes; and
(B) The Octagon House is:
(i) Maintained by that Foundation as a historical building to be preserved for its architectural and historical significance; and
(ii) Accessible to the general public for payment of a reasonable fee at such reasonable hours and under such regulations as may, from time to time, be prescribed by that Foundation.
(2) The provisions of § 47-1005 shall apply with respect to the property made exempt from taxation by this section, and the Foundation shall make the reports required by § 47-1007 and shall have the appeal rights provided by § 47-1009.
(c) This section shall apply with respect to taxable years beginning after June 30, 1969.
(Jan. 5, 1971, 84 Stat. 1933, Pub. L. 91-650, title II, § 203; Aug. 17, 1994, D.C. Law 10-148, § 2, 41 DCR 4483; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1044.
1973 Ed., § 47-837.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1045. Prince Hall Freemason and Eastern Star Charitable Foundation, lot 0826 in square 0333

§ 47–1045. Prince Hall Freemason and Eastern Star Charitable Foundation, lot 0826 in square 0333.
Certain property located in the District of Columbia described as lot 0826 in square 0333 situated at 1000 “U” Street, N.W., together with improvements thereon and furnishings therein, with equitable and legal title in the name of the Prince Hall Freemason and Eastern Star Charitable Foundation, is hereby exempt from all taxation so long as the same is used in carrying on the purposes and activities of the Prince Hall Freemason and Eastern Star Charitable Foundation and is not used for exclusively commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(Oct. 16, 1998, D.C. Law 12-172, § 2, 45 DCR 5195.)
Prior Codifications
1981 Ed., § 47-1045.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1046. American Legion, James Reese Europe Post No. 5, lot 33 in square 3508

§ 47–1046. American Legion, James Reese Europe Post No. 5, lot 33 in square 3508.
Certain property located in the District of Columbia described as lot 33 in square 3508 situated at 2027 North Capitol Street, N.E., together with improvements thereon and furnishings therein, with equitable and legal title in the name of the American Legion, James Reese Europe Post No. 5, is hereby exempt from all taxation so long as the same is used in carrying on the purposes and activities of the American Legion, James Reese Europe Post No. 5 and is not used for exclusively commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(Oct. 16, 1998, D.C. Law 12-171, § 2, 45 DCR 5193; Apr. 20, 1999, D.C. Law 12-264, § 52(m-1), 45 DCR 5193.)
Prior Codifications
1981 Ed., § 47-1046.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1047. ARCH Training Center, lots 80, 81, and 949 in Square 5861

§ 47–1047. ARCH Training Center, lots 80, 81, and 949 in Square 5861.
The properties located in the District of Columbia described as lots 80, 81, and 949, in square 5861 situated at 747-775 Howard Road, S.E., owned, occupied, and used by the ARCH Training Center, are hereby exempt from all taxation so long as these same properties continue to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002, providing for exemption of certain real properties.
(Mar. 26, 1999, D.C. Law 12-195, § 2, 45 DCR 7989.)
Prior Codifications
1981 Ed., § 47-1047.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1048. Shakespeare Theatre; lot 814, square 787

§ 47–1048. Shakespeare Theatre; lot 814, square 787.
(a) Beginning January 1, 1995, the property, real and personal, situated in square 787 in the District of Columbia, described as lot 814, owned, occupied, and used by the Shakespeare Theatre in the Nation’s Capital is hereby exempt from all taxation so long as, and to the extent that, the same is owned and occupied by the Shakespeare Theatre and used for nonprofit residential purposes in support of theatrical and educational activities of the Theatre and subject to the provisions of § 47-1002.
(b) Any taxes paid in association with the real or personal property described in subsection (a) of this section prior to April 20, 1999 shall be refunded.
(Apr. 20, 1999, D.C. Law 12-236, § 2(b), 46 DCR 660.)
Prior Codifications
1981 Ed., § 47-1048.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1049. Lowell School, lot 80, in square 2745-F

§ 47–1049. Lowell School, lot 80, in square 2745-F.
The property located in the District of Columbia described as lot 80 in square 2745-F, together with the improvements thereon, situated at 1626, 1630, 1636, 1638, and 1640 Kalmia Road, N.W., and 7775 17th Street, N.W., owned, occupied, and used by the Lowell School, Inc., are hereby exempt from all taxation so long as the same is used in carrying on the purposes and activities of the Lowell School, Inc., and not used for commercial purposes, and subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(Sept. 10, 1999, D.C. Law 13-24, § 2(b), 46 DCR 5309.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1051. Woolly Mammoth Theatre Company, lot 0042 in square 0457

§ 47–1051. Woolly Mammoth Theatre Company, lot 0042 in square 0457.
The real property comprising a portion of the lot that is designated, as of October 1, 2001, as lot 0042 in square 0457 in the District of Columbia, is hereby exempt from real property and deed recordation taxation so long as, and to the extent that, the same is leased to Woolly Mammoth Theatre Company, a District of Columbia nonprofit corporation, for the construction and occupancy of the real property for the nonprofit purposes of Woolly Mammoth Theatre Company; provided, that the exemption shall be subject to the provisions of § 47-1002 as if Woolly Mammoth Theatre Company were the owner of the real property; provided further, that the effective date of the exemption shall be determined under § 47-1009(b)(2) where the date of execution of the lease shall be deemed the date the application is filed. Any paid real property and deed recordation taxes shall be refunded to the payer under the same conditions and subject to the same provisions as if the exemption were granted administratively.
(May 2, 2002, D.C. Law 14-128, § 2(b), 49 DCR 2327.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1053. DC Teachers Federal Credit Union; lot 809, square 938

§ 47–1053. DC Teachers Federal Credit Union; lot 809, square 938.
(a) The real estate taxes on the nonprofit real property of the DC Teachers Federal Credit Union, including any interest, penalties, fees, fines, and other related charges assessed against the DC Teachers Federal Credit Union, on real property located 903 D Street, N.E., lot 809, square 938, shall be subject to a full or partial tax exemption for the portion of the real property which is used for the nonprofit activities of DC Teachers Federal Credit Union.
(b) Pursuant to § 47-1002, this section shall apply only to a District of Columbia sponsored, federally-chartered, credit union which has its place of business located in a current or former District of Columbia-owned property.
(Mar. 27, 2003, D.C. Law 14-253, § 2, 50 DCR 229.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1055. Payments in lieu of taxes, Reservation 13 Benefit Area

§ 47–1055. Payments in lieu of taxes, Reservation 13 Benefit Area.
If, upon transfer of jurisdiction or title from the United States of America to the District of Columbia, the real property located in the District of Columbia historically known as Reservation 13 is exempt from real property taxes, exempt real property that is leased, loaned, or otherwise made available to any person in connection with a commercial enterprise or as a residence shall be subject to payments in lieu of taxes, unless exempt pursuant to section 47-1002 , in an amount equivalent to the tax which would be lawfully assessed if the real property were not exempt or immune from real property taxation. Payments in lieu of taxes shall be treated in the same manner as a tax under § 47-1330(2) and shall be subject to collection under Chapter 13A of this title.
(Apr. 11, 2003, D.C. Law 14-300, § 7(a), 50 DCR 406; Mar. 13, 2004, D.C. Law 15-105, § 84, 51 DCR 881.)
Effect of Amendments
D.C. Law 15-105, in the section name line, validated a previously made technical correction.
2023 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

§ 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).
2023 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

§ 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.
2023 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

§ 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.”
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.)
2023 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

§ 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).
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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).
2023 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

§ 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.