2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1064. Payments in lieu of taxes; lots 826 and 831, square 491

§ 47–1064. Payments in lieu of taxes; lots 826 and 831, square 491.
(a) Subject to subsection (b) of this section, the real properties located in the District of Columbia described as lots 826 and 831 in square 491, together with improvements thereon, owned by The Freedom Forum, Inc., a nonprofit corporation exempt from federal income taxation, or a wholly owned entity thereof disregarded for purposes of federal income taxation (“properties”), are hereby exempt from real property taxation as of December 21, 2000. Recordation taxes assessed against The Freedom Forum, Inc., or its disregarded entity, as a result of the transfer of the properties, shall be forgiven and any amounts paid therefor shall be refunded to the payor. The Freedom Forum, Inc., and its disregarded entity, shall be exempt from transfer and recordation taxes arising from the transfer of any portion of the properties.
(b)(1) Upon issuance of a final certificate of occupancy to The Freedom Forum, Inc., or its disregarded entity, to operate the Newseum on the properties, the properties, or portion thereof, shall be subject to a payment in lieu of taxes at the election of the District of Columbia in accordance with the provisions of that certain Land Use Restriction Agreement dated as of December 21, 2000 and recorded among the land records of the District of Columbia at the Recorder of Deeds (“Land Records”) as Document Number 2000117290, as amended by that certain First Amendment to Land Use Restriction Agreement dated as of June 17, 2002 and recorded among the Land Records as Document Number 2002071121 (as amended, “Land Use Restriction Agreement”). The payment 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].
(2) Upon transfer of any portion of the properties to an unrelated person, the portion of the properties so transferred shall be subject to real property taxation in accordance with the provisions of the Land Use Restriction Agreement.
(3) The foregoing provisions notwithstanding, if the Freedom Forum, Inc., or its disregarded entity, enters into a joint venture with a third party for purposes of residential development on the properties, or a portion thereof, the portion of the properties on which the residential development occurs shall become subject to real property taxation upon the earlier of:
(A) The date of issuance of a final certificate of occupancy to The Freedom Forum, Inc., or its disregarded entity, to operate the Newseum on the properties; or
(B) The date of issuance of the first final certificate of occupancy for the residential development.
(4) Paragraphs (1) and (2) of this subsection shall be of no further force and effect when any portion of the properties is transferred to Johns Hopkins University.
(c) An exemption provided under subsection (a) as to the properties shall expire upon the first day of the month following the date of recordation of the deed conveying such property; provided, that the deed is timely recorded under § 47-1431(a).
(Apr. 5, 2005, D.C. Law 15-266, § 2(b), 52 DCR 468; May 6, 2020, D.C. Law 23-92, § 2, 67 DCR 3520.)
Emergency Legislation
For temporary (90 day) addition, see § 2(b) of Freedom Forum Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2002 (D.C. Act 14-423, July 17, 2002, 49 DCR 7623).
For temporary (90 day) addition, see § 2(b) of Freedom Forum Real Property Tax Exemption and Equitable Real Property Tax Relief Congressional Review Emergency Act of 2002 (D.C. Act 14-511, October 23, 2002, 49 DCR 10469).
For temporary (90 day) addition, see § 2 of Freedom Forum Real Property Tax Exemption and Equitable Real Property Tax Relief Congressional Review Emergency Act of 2003 (D.C. Act 15-1, January 22, 2003, 50 DCR 1419).
For temporary (90 day) addition, see § 2(b) of Freedom Forum Newseum Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2003 (D.C. Act 15-202, October 24, 2003, 50 DCR 9834).
For temporary (90 day) addition, see § 2(b) of Freedom Forum Newseum Real Property Tax Exemption and Equitable Real Property Tax Relief Congressional Review Emergency Act of 2004 (D.C. Act 15-318, January 28, 2004, 51 DCR 1557).
Temporary Legislation
For Temporary (225 day) addition of section, see § 2(b) of Freedom Forum Real Property Tax Exemption and Equitable Real Property Tax Relief Temporary Act of 2002 (D.C. Law 14-222, March 25, 2003, law notification 50 DCR 2735).
For Temporary (225 day) addition of section, see § 2 of Freedom Forum Newseum Real Property Tax Exemption and Equitable Real Property Tax Relief Temporary Act of 2003 (D.C. Law 15-76, March 10, 2004, law notification 51 DCR 3368).
References in Text
Chapter 13A, referred to in subsec. (b)(1), is Chapter 13A of this title.