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 › § 47–1074. Theatre Downtown, Inc.; lot 26, square 406

§ 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“(b) Repealed.
“(c) Repealed.”
2023 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 [Repealed]

§ 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 [Repealed]
[Repealed].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).
2023 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

§ 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”.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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”.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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).
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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).
2023 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

§ 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).
2023 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]

§ 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.
2023 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

§ 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).
2023 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

§ 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.
2023 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]

§ 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).
2023 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

§ 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; July 12, 2022, D.C. Law 24-147, § 155, 69 DCR 003386.)
2023 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

§ 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; July 12, 2022, D.C. Law 24-147, § 106(b)(2), 69 DCR 003386.)
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.
2023 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

§ 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; July 12, 2022, D.C. Law 24-147, § 156, 69 DCR 003386.)
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.
2023 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

§ 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; July 12, 2022, D.C. Law 24-147, §§ 141, 157, 69 DCR 003386.)
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.
2023 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

§ 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).
2023 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

§ 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.)
2023 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

§ 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.)
2023 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

§ 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.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1099.08. Maime D. Lee, LLC; Lots 136 and 160, Parcel 124

§ 47–1099.08. Maime D. Lee, LLC; Lots 136 and 160, Parcel 124.
(a) The real property located at 5101 Fort Totten Drive, N.E., (also known as 100 Gallatin Street, N.E.,), and described as Lots 136 and 160, Parcel 124, ("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 Maime D. Lee, LLC, and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools or Mary's Center for Maternal and Child Care, Inc.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease of the real property to Maime D. Lee, LLC, or an assignment or sublease of the leasehold interest in the real property by Maime D. Lee, LLC, to a District of Columbia public charter school or a sublease by a District of Columbia public charter school to Mary's Center for Maternal and Child Care, Inc., or a deed of trust or other security instrument with respect to the real property granted by Maime D. Lee, LLC, to a lender, shall be exempt from the tax imposed by by § 42-1103 and § 47-903.
(c) This section shall apply as of November 25, 2015.
(Feb. 21, 2020, D.C. Law 23-53, § 2(b), 67 DCR 25.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 10 - Property Exempt from Taxation › § 47–1099.09. National League of American Pen Women; Lot 0825, Square 0158

§ 47–1099.09. National League of American Pen Women; Lot 0825, Square 0158.
(a) The real property located at 1300 17th Street, N.W., known for tax and assessment purposes as Lot 0825, Square 0158 ("Property") shall be exempt from real property taxation as long as the National League of American Pen Women is the owner and operator of the Property and [the Property] is used for the purposes and activities of the National League of Pen Women, 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, 2016.
(May 6, 2020, D.C. Law 23-89, § 2(b), 67 DCR 3518.)