(a) If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation under § 47-1002 is used to secure rent or income for an activity other than that for which the exemption was granted, the building (or portion thereof) or grounds shall be assessed and taxed, unless otherwise prohibited by law.
(b) If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation is used to secure a rent or income for any activity, where the exemption was not specifically limited to a particular use, the building (or a portion thereof) or grounds shall be assessed and taxed. This subsection shall not apply to real property exempt under § 47-1002(1) through (3), buildings or grounds subject to taxation under subsection (a) of this section, or real property immune from the levy and collection of tax under the laws of the United States.
(c) This section shall not apply to grounds used as an urban farm as certified by the Department of Energy and Environment pursuant to § 47-868.
(d) This section shall not apply to buildings or grounds used to generate stormwater retention credits certified in accordance with section 531 of Title 21 of the District of Columbia Municipal Regulations (21 DCMR § 531).
(Dec. 24, 1942, 56 Stat. 1091, ch. 826, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(v), 48 DCR 334; Apr. 30, 2015, D.C. Law 20-248, § 201(b), 62 DCR 1504; Oct. 30, 2018, D.C. Law 22-168, §§ 7093(b)(1), 7162, 65 DCR 9388; Dec. 3, 2020, D.C. Law 23-149, § 6123, 67 DCR 10493.)
1981 Ed., § 47-1005.
1973 Ed., § 47-801b.
This section is referenced in § 47-1002, § 47-1003, § 47-1005.01, § 47-1005.02, § 47-1006, § 47-1008, § 47-1009, § 47-1010.01, § 47-1038, § 47-1039, § 47-1040, § 47-1041, § 47-1042, § 47-1043, § 47-1044, § 47-1045, § 47-1046, § 47-1049, § 47-1054, § 47-1056, § 47-1057, § 47-1060, § 47-1061, § 47-1062, § 47-1066, § 47-1068, § 47-1070, § 47-1079, § 47-1080, § 47-1084, § 47-1086, § 47-1087, § 47-1089, § 47-1091, § 47-1092, § 47-4620, § 47-4633, § 47-4636, § 47-4639, § 47-4641, § 47-4642, § 47-4651, § 47-4655, and § 47-4657.
D.C. Law 13-305 rewrote the section which had read:
“If any building or any portion thereof, or grounds, belonging to and actually used by any institution or organization entitled to exemption under the provisions of §§ 47-1002 and 47-1007 to 47-1010 are used to secure a rent or income for any activity other than that for which exemption is granted, such building, or portion thereof, or grounds, shall be assessed and taxed.”
The 2015 amendment by D.C. Law 20-248 added (c).
For temporary (90 days) amendment of this section, see § 7162 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 7093(b)(3) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 7162 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 days) amendment of this section, see § 7093(b)(3) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 day) amendment of section, see § 2(u) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 5 of Finance and Revenue Technical Amendments Emergency Amendment Act of 2006 (D.C. Act 16-260, January 26, 2006, 53 DCR 780).
For temporary (90 day) amendment of section, see § 5 of Finance and Revenue Technical Amendments Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-361, April 26, 2006, 53 DCR 3619).
For temporary (225 day) amendment of section, see § 2(s) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Section 4 of D.C. Law 16-7 amended § 3(a) of D.C. Law 10-189, set out as a Miscellaneous Note below, by substituting “as an arena” for “as a downtown sports arena”.
Section 6(b) of D.C. Law 16-7 provided that the act shall expire after 225 days of its having taken effect.
Section 5 of D.C. Law 16-102 amended Sec. 3 of D.C. Law 10-189, to read as follows:
“(a) Notwithstanding any other law, that portion of the real property, described as lot 0047 in square 0455, in preparation for occupation and use, under construction for occupation or use, or occupied and used as a multi-purpose arena and related amenities shall be exempt from real property taxation, possessory interest taxation and business improvement district taxation.
“(b) The exemption provided by this section shall apply so long as the Land Disposition Agreement—Ground Lease, by and between The District of Columbia Redevelopment Land Agency, The District of Columbia, and DC Arena, LP, dated as of December 29, 1995 and recorded with the Recorder of Deeds on January 5, 1996 as instrument number 9600001285, remains in effect.”
Section 11(b) of D.C. Law 16-102 provided that the act shall expire after 225 days of its having taken effect.
Short title: Section 7020 of D.C. Law 17-219 provided that subtitle I of title VII of the act may be cited as the “Verizon Center Recordation Tax Clarification Amendment Act of 2008”.
Section 7022 of D.C. Law 17-219 provided that this subtitle shall apply as of July 12, 2007.
Real property tax exemption for downtown sports arena: Section 3 of D.C. Law 10-189, the Arena Tax Amendment Act of 1994, as amended by D.C. Law 16-191, § 30, and D.C. Law 17-219, § 7021, provided:
“(a) Notwithstanding any other law, that portion of the real property, described as lot 0047 in square 0455, in preparation for occupation and use, under construction for occupation or use, or occupied and used as a multi-purpose arena and related amenities shall be exempt from real property taxation, possessory interest taxation, recordation tax, and business improvement district taxation.
“(b) The exemption provided by this section shall apply so long as the Land Disposition Agreement—Ground Lease, by and between The District of Columbia Redevelopment Land Agency, The District of Columbia, and DC Arena, LP, dated as of December 29, 1995 and recorded with the Recorder of Deeds on January 5, 1996 as instrument number 9600001285, remains in effect.
“(b) This section shall apply as of September 28, 1994.”
Jewish War Veterans, U.S.A. National Memorial, Incorporated: Public Law 98-486 provided that certain property of the Jewish War Veterans, U.S.A. National Memorial, Incorporated, is exempt from taxation by the District of Columbia.
Real property tax exemption for downtown sports arena: Section 3(b) of D.C. Law 10-189 provided that the provisions of §§ 47-1005, 47-1007, and 47-1009 shall apply with respect to the improvements exempted by the section.
Section 4 of D.C. Law 10-189 provided for the application of the act. See note to § 47-2752.
Section 301 of D.C. Law 20-248 provided that nothing in the act shall be construed to create a governmental liability or cause of action against the District related to the safety of food purchased on District lands by non-governmental entities.
Applicability of D.C. Law 20-248: Section 6183 of D.C. Law 21-36 removed the funding requirement and other applicability restrictions in D.C. Law 20-248, § 302, as enacted.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation
§ 47–1001. Real property — Listing
§ 47–1002. Real property — Exemptions
§ 47–1003. Disabled American Veterans
§ 47–1004. National Society of the Colonial Dames of America
§ 47–1005. Real property tax exemption
§ 47–1005.01. Interests in real property belonging to government and international organizations
§ 47–1005.02. Nonprofit affordable housing developer tax relief
§ 47–1005.03. Nonprofit Workforce Housing Properties
§ 47–1006. Use of property by agencies of the United States or American Red Cross
§ 47–1007. Real property tax exemption
§ 47–1008. Abatement or refund of tax assessed against exempt property
§ 47–1009. Appeals from assessments
§ 47–1010. Rules and regulations
§ 47–1010.01. Real property tax exemption
§ 47–1013. Sheridan tapestries
§ 47–1014. Chesapeake and Ohio Canal
§ 47–1015. Oak Hill Cemetery Company
§ 47–1016. Corcoran Gallery of Art — Real property and works of art
§ 47–1017. Corcoran Gallery of Art — Endowment fund
§ 47–1019. Luther Statue Association
§ 47–1020. Saint Mark’s Protestant Episcopal Church
§ 47–1021. Young Women’s Christian Home
§ 47–1022. Young Women’s Christian Association — Property
§ 47–1023. Young Women’s Christian Association — Accrued liability
§ 47–1024. Young Men’s Christian Association
§ 47–1027. General Education Board
§ 47–1028. Daughters of American Revolution — Lots 8, 9, and 10, square 173
§ 47–1029. Daughters of American Revolution — Square 173
§ 47–1030. Daughters of American Revolution — Square 173 — Lots 12, 13, 14, 15, and 16
§ 47–1031. Daughters of American Revolution — Square 173 — Lots 23, 24, 25, 26, 27, and 28
§ 47–1032. Daughters of American Revolution — Square 173 — Lots 4, 5, 6, 7, and 11
§ 47–1033. National Society United States Daughters of 1812; lot 811, square 210
§ 47–1034. National Society of the Sons of the American Revolution
§ 47–1035. The American Legion; lot 32 and 33 in square 185 and lot 01 in square 763
§ 47–1036. National Education Association
§ 47–1036.01. National Education Association — Real property subject to District taxation
§ 47–1037. Society of the Cincinnati; part of lot 5, lots 42, 43, 49, and 837 in square 67
§ 47–1038. American Veterans of World War II; lot 805, square 160
§ 47–1040. National Woman’s Party; lots 863, 864, and 885, square 725
§ 47–1041. American Association of University Women; lot 84, square 197
§ 47–1042. National Guard Association; lot 60, square 625
§ 47–1043. Woodrow Wilson House
§ 47–1044. American Institute of Architects Foundation
§ 47–1045. Prince Hall Freemason and Eastern Star Charitable Foundation, lot 0826 in square 0333
§ 47–1046. American Legion, James Reese Europe Post No. 5, lot 33 in square 3508
§ 47–1047. ARCH Training Center, lots 80, 81, and 949 in Square 5861
§ 47–1048. Shakespeare Theatre; lot 814, square 787
§ 47–1049. Lowell School, lot 80, in square 2745-F
§ 47–1050. Greater Southeast Community Hospital Corporation and Hadley Memorial Hospital
§ 47–1051. Woolly Mammoth Theatre Company, lot 0042 in square 0457
§ 47–1052. Payments in lieu of taxes, lots 878 and 880, square 456
§ 47–1053. DC Teachers Federal Credit Union; lot 809, square 938
§ 47–1054. Capitol Hill Community Garden Land Trust; lot 30, square 1060
§ 47–1055. Payments in lieu of taxes, Reservation 13 Benefit Area
§ 47–1056. Rosedale Conservancy, lot 817 in square 1954
§ 47–1057. Crispus Attucks Development Corporation, lot 0046 in square 3117
§ 47–1058. Emmaus Rehabilitation Project, lot 74 in square 366
§ 47–1059. American College of Cardiology and American College of Cardiology Foundation
§ 47–1060. Southeast Neighborhood House, lots 0808, 0904, and 0905 in square 5802
§ 47–1061. Hill East Community Garden; lot 0109 in square 1100
§ 47–1062. Bread for the City Community Garden
§ 47–1063. Department of the District of Columbia Veterans of Foreign Wars; lot 0040, square 5167
§ 47–1064. Payments in lieu of taxes; lots 826 and 831, square 491
§ 47–1066. The Catholic University of America’s Soldiers and Airmen’s Home, parcel No. 121/29
§ 47–1068. Appalachian State University, lot 42 in square 871
§ 47–1069. American Psychological Association, lot 146, square 677
§ 47–1070. Walter Reed military housing
§ 47–1072. New Columbia Community Land Trust; lots 803, 804, 805, 806, 807, and 808 in square 4110
§ 47–1073. Triangle Community Garden; lot 58, square 1966
§ 47–1074. Theatre Downtown, Inc.; lot 26, square 406
§ 47–1075. Far Southeast Community Organization; lots 73, 74, and 75 in square 5753
§ 47–1076. Heurich House Foundation; Lot 79, Square 115. [Repealed]
§ 47–1077. Tregaron Conservancy, Lots 848, 857, 859, and 860
§ 47–1078. SOME, Inc. and Affiliates Property Tax Exemption
§ 47–1079. Golden Rule Plaza, Inc., Lots 837, 841, and 842, Square 525, and Lot 840, Square 526
§ 47–1080. Bolling Air Force Base housing
§ 47–1081. KIPP DC — Douglass Property; Lot 950, Square 5872
§ 47–1082. The Studio Theatre housing
§ 47–1083. Building Bridges Across the River, Inc., Lots 2 and 6, Square 5894
§ 47–1085. KIPP DC — Shaw Campus; Lot 163, Square 510
§ 47–1086. United House of Prayer for All People — kitchen or feeding facilities
§ 47–1087. Hill Center at the Old Naval Hospital; Lot 5, Square 948
§ 47–1088. Meridian Public Charter School — Harrison Campus Property; Lot 814, Square 235
§ 47–1088.01. Meridian International Center
§ 47–1090. Washington Latin Public Charter School property; Lot 0800, Square 3327
§ 47–1091. Basilica of the National Shrine of the Immaculate Conception Property; Lot 6, Square 3663
§ 47–1092. YMCA Community Investment Initiative, Lot 2010, Square 234
§ 47–1093. American Academy of Achievement
§ 47–1095. SeVerna, LLC, Lot 247, Square 621. [Repealed]
§ 47–1096. N Street Village, Inc., Lot 93, Square 242
§ 47–1097. Naval Lodge Building, Inc.; Lot 800, Square 789
§ 47–1099. Jubilee Ontario Apartments, LP, Lot 805, Square 2565
§ 47–1099.01. Women's National Democratic Club; Lot 5, Square 135
§ 47–1099.02. Africare Real Property; Lots 805, 817, 816, 808, and 806, Square 509
§ 47–1099.03. University of the District of Columbia, Lot 114, Square 676
§ 47–1099.04. Washington Parks & People; Lots 841, 847, 848, and 851, Square 2841
§ 47–1099.05. Shaed School, LLC; Lot 816, Square 3552
§ 47–1099.06. 5601 East Capitol, LLC; Lot 153, Square 5283
§ 47–1099.07. St. Paul on Fourth Street, Inc.; Lots 1068 and 1069, Square 3648
§ 47–1099.08. Maime D. Lee, LLC; Lots 136 and 160, Parcel 124
§ 47–1099.09. National League of American Pen Women; Lot 0825, Square 0158
§ 47–1099.10. Children's Hospital Research and Innovation Campus tax exemptions