District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation

§ 47–1005.01. Interests in real property belonging to government and international organizations - (a) For purposes of this section, the term “exempt purpose”,...

§ 47–1005.02. Nonprofit affordable housing developer tax relief - (a)(1) Real property eligible for the low-income housing tax credit...

§ 47–1005.03. Nonprofit Workforce Housing Properties - (a) For the purposes of this section, the term: (1)...

§ 47–1006. Use of property by agencies of the United States or American Red Cross - The use and occupancy of real property in the District...

§ 47–1007. Real property tax exemption - (a) Every institution, organization, corporation, or association owning property exempt...

§ 47–1008. Abatement or refund of tax assessed against exempt property - The Commissioner of the District of Columbia, upon written application...

§ 47–1009. Appeals from assessments - (a)(1) Within 6 months after the date on which the...

§ 47–1010. Rules and regulations - The Mayor may promulgate regulations to carry out the purpose...

§ 47–1010.01. Real property tax exemption - (a) That portion of real property designated as Lots 37,...

§ 47–1011. Property of United States, District of Columbia, and foreign legations exempt from assessments for improvements - No property except that of the United States or the...

§ 47–1012. Louise Home - The buildings and grounds of the Louise Home, and all...

§ 47–1013. Sheridan tapestries - No personal taxes shall be levied against certain tapestries, which...

§ 47–1014. Chesapeake and Ohio Canal - For and in consideration of the expenses the said stockholders...

§ 47–1015. Oak Hill Cemetery Company - The property owned by The Oak Hill Cemetery Company shall...

§ 47–1016. Corcoran Gallery of Art — Real property and works of art - The buildings described in a certain deed from William W....

§ 47–1017. Corcoran Gallery of Art — Endowment fund - All property held as endowment fund by the trustees of...

§ 47–1018. Howard University - The property, real and personal, of the Howard University shall...

§ 47–1019. Luther Statue Association - The lands acquired and held by the Luther Statue Association,...

§ 47–1020. Saint Mark’s Protestant Episcopal Church - A certain piece of land situated in the City of...

§ 47–1021. Young Women’s Christian Home - The property, whether real or personal, owned by the trustees...

§ 47–1022. Young Women’s Christian Association — Property - All property of the Young Women’s Christian Association of the...

§ 47–1023. Young Women’s Christian Association — Accrued liability - The Young Women’s Christian Association of the District of Columbia...

§ 47–1024. Young Men’s Christian Association - All property belonging to the Young Men’s Christian Association of...

§ 47–1025. Cedar Hill - When the Frederick Douglass Memorial and Historical Association shall have...

§ 47–1026. Edes Home - The property held by the Edes Home actually and exclusively...

§ 47–1027. General Education Board - (a) All real property of the General Education Board within...

§ 47–1028. Daughters of American Revolution — Lots 8, 9, and 10, square 173 - The property situated in square no. 173 in the City...

§ 47–1029. Daughters of American Revolution — Square 173 - That the property situated in square no. 173, in Washington...

§ 47–1030. Daughters of American Revolution — Square 173 — Lots 12, 13, 14, 15, and 16 - The property situated in square 173 in the City of...

§ 47–1031. Daughters of American Revolution — Square 173 — Lots 23, 24, 25, 26, 27, and 28 - The property situated in square 173 in the City of...

§ 47–1032. Daughters of American Revolution — Square 173 — Lots 4, 5, 6, 7, and 11 - The property situated in square 173 in the City of...

§ 47–1033. National Society United States Daughters of 1812; lot 811, square 210 - The property situated in square no. 210 in the City...

§ 47–1034. National Society of the Sons of the American Revolution - All property, real and personal, belonging to or held by...

§ 47–1035. The American Legion; lot 32 and 33 in square 185 and lot 01 in square 763 - The property situated in square 185 in the City of...

§ 47–1036. National Education Association - All real property of the National Education Association of the...

§ 47–1036.01. National Education Association — Real property subject to District taxation - Notwithstanding any provision of any federally granted charter or any...

§ 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...

§ 47–1038. American Veterans of World War II; lot 805, square 160 - The property situated in square 160 in the City of...

§ 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...

§ 47–1040. National Woman’s Party; lots 863, 864, and 885, square 725 - Certain property in the District of Columbia, known in the...

§ 47–1041. American Association of University Women; lot 84, square 197 - The real estate described for assessment and taxation purposes as...

§ 47–1042. National Guard Association; lot 60, square 625 - The property situated in square 625 in the City of...

§ 47–1043. Woodrow Wilson House - Certain property in the District of Columbia described as lots...

§ 47–1044. American Institute of Architects Foundation - (a) Subject to the provisions of subsection (b) of this...

§ 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...

§ 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...

§ 47–1047. ARCH Training Center, lots 80, 81, and 949 in Square 5861 - The properties located in the District of Columbia described as...

§ 47–1048. Shakespeare Theatre; lot 814, square 787 - (a) Beginning January 1, 1995, the property, real and personal,...

§ 47–1049. Lowell School, lot 80, in square 2745-F - The property located in the District of Columbia described as...

§ 47–1050. Greater Southeast Community Hospital Corporation and Hadley Memorial Hospital - (a)(1) Beginning Tax Year 2001 and ending Tax Year 2007,...

§ 47–1051. Woolly Mammoth Theatre Company, lot 0042 in square 0457 - The real property comprising a portion of the lot that...

§ 47–1052. Payments in lieu of taxes, lots 878 and 880, square 456 - (a) For the purposes of this section, the term: (1)...

§ 47–1053. DC Teachers Federal Credit Union; lot 809, square 938 - (a) The real estate taxes on the nonprofit real property...

§ 47–1054. Capitol Hill Community Garden Land Trust; lot 30, square 1060 - (a) The Council of the District of Columbia orders that...

§ 47–1055. Payments in lieu of taxes, Reservation 13 Benefit Area - If, upon transfer of jurisdiction or title from the United...

§ 47–1056. Rosedale Conservancy, lot 817 in square 1954 - (a) The property located in the District of Columbia described...

§ 47–1057. Crispus Attucks Development Corporation, lot 0046 in square 3117 - The real property located at 77 U Street, N.W., Washington,...

§ 47–1058. Emmaus Rehabilitation Project, lot 74 in square 366 - The real property, described as lot 74 in square 366...

§ 47–1059. American College of Cardiology and American College of Cardiology Foundation - Property owned, occupied, and used by the American College of...

§ 47–1060. Southeast Neighborhood House, lots 0808, 0904, and 0905 in square 5802 - The properties located in the District of Columbia described as...

§ 47–1061. Hill East Community Garden; lot 0109 in square 1100 - (a) Upon the transfer of real property located at square...

§ 47–1062. Bread for the City Community Garden - The real property located in square 445, lots 198, 199,...

§ 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,...

§ 47–1064. Payments in lieu of taxes; lots 826 and 831, square 491 - (a) Subject to subsection (b) of this section, the real...

§ 47–1065. Douglass Knoll, Golden Rule, 1728 W Street and Wagner Gainsville Rehabilitation Projects, lot 840 in Square 525, lots 33 through 36 in square 5734, lots 42 through 44 in square 5835, lot 166 in square 5778, lots 38 through 44 in square 589... - (a) The real property, described as lot 840 in square...

§ 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...

§ 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,...

§ 47–1068. Appalachian State University, lot 42 in square 871 - The property located in the Southeast quadrant of the District...

§ 47–1069. American Psychological Association, lot 146, square 677 - The real estate described for assessment and taxation purposes as...

§ 47–1070. Walter Reed military housing - Certain real property, described as parcels 319/2, 319/3, and 319/4,...

§ 47–1071. National Community Reinvestment Coalition and Subsidiaries; Lot 20, Square 222 and Lot 37, Square 221 - (a) The real estate described for assessment and taxation purposes...

§ 47–1072. New Columbia Community Land Trust; lots 803, 804, 805, 806, 807, and 808 in square 4110 - (a) The real property located at lots 803, 804, 805,...

§ 47–1073. Triangle Community Garden; lot 58, square 1966 - (a) The real property located at lot 58, square 1966...

§ 47–1074. Theatre Downtown, Inc.; lot 26, square 406 - The portion of real property located at lot 26, square...

§ 47–1075. Far Southeast Community Organization; lots 73, 74, and 75 in square 5753 - (a) For the purposes of this section, the term “inclusive...

§ 47–1076. Heurich House Foundation; Lot 79, Square 115. [Repealed] - [Repealed]. (Jan. 29, 2008, D.C. Law 17-88, § 2(b), 54...

§ 47–1077. Tregaron Conservancy, Lots 848, 857, 859, and 860 - The real property described as Lots 848, 857, 859, and...

§ 47–1078. SOME, Inc. and Affiliates Property Tax Exemption - (a)(1) The real properties listed in paragraph (2) of this...

§ 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,...

§ 47–1080. Bolling Air Force Base housing - (a) The real property, located in Square 6072, or otherwise...

§ 47–1081. KIPP DC — Douglass Property; Lot 950, Square 5872 - (a) The real property located at 2600-2620 Douglas Road, S.E.,...

§ 47–1082. The Studio Theatre housing - (a) Subject to subsection (b) of this section, the following...

§ 47–1083. Building Bridges Across the River, Inc., Lots 2 and 6, Square 5894 - The real property located at 3315 and 3321 23rd Street,...

§ 47–1084. Affordable Housing Opportunities, Inc. residential rental project; Lot 800, Square 5984, and Lot 916, Square 5730 - (a) The real properties described as Lot 800, Square 5984,...

§ 47–1085. KIPP DC — Shaw Campus; Lot 163, Square 510 - (a) The real property located at 421 P Street, N.W.,...

§ 47–1086. United House of Prayer for All People — kitchen or feeding facilities - (a) The portion of the following real property used for...

§ 47–1087. Hill Center at the Old Naval Hospital; Lot 5, Square 948 - (a)(1)(A) The real property, described as Lot 5, in Square...

§ 47–1088. Meridian Public Charter School — Harrison Campus Property; Lot 814, Square 235 - (a) The real property located at 2120 13th Street, N.W.,...

§ 47–1088.01. Meridian International Center - (a)(1) Beginning on the effective date of this section, the...

§ 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...

§ 47–1090. Washington Latin Public Charter School property; Lot 0800, Square 3327 - (a) The real property located at 5210 2nd Street, N.W.,...

§ 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...

§ 47–1092. YMCA Community Investment Initiative, Lot 2010, Square 234 - (a) The real property located at 1325 W Street, N.W.,...

§ 47–1093. American Academy of Achievement - (a)(1) Beginning on [February 26, 2015], the real property designated...

§ 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...

§ 47–1095. SeVerna, LLC, Lot 247, Square 621. [Repealed] - [Repealed]. (Mar. 11, 2015, D.C. Law 20-209, § 2(b), 61...

§ 47–1096. N Street Village, Inc., Lot 93, Square 242 - [Not funded]. (Mar. 11, 2015, D.C. Law 20-229, § 2(b),...

§ 47–1097. Naval Lodge Building, Inc.; Lot 800, Square 789 - (a) The real property located at 330 Pennsylvania Avenue, S.E.,...

§ 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...

§ 47–1099. Jubilee Ontario Apartments, LP, Lot 805, Square 2565 - The portion of Lot 805 in Square 2565, located at...

§ 47–1099.01. Women's National Democratic Club; Lot 5, Square 135 - (a) The real property located at 1526 New Hampshire Avenue,...

§ 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.,...

§ 47–1099.03. University of the District of Columbia, Lot 114, Square 676 - The real property located at 801 North Capitol Street, N.E.,...

§ 47–1099.04. Washington Parks & People; Lots 841, 847, 848, and 851, Square 2841 - (a) The real property located in Lots 841, 847, 848,...

§ 47–1099.05. Shaed School, LLC; Lot 816, Square 3552 - (a) The real property located at 200 Douglas Street, N.E.,...

§ 47–1099.06. 5601 East Capitol, LLC; Lot 153, Square 5283 - (a) The real property located at 5601 East Capitol Street,...

§ 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.,...

§ 47–1099.08. Maime D. Lee, LLC; Lots 136 and 160, Parcel 124 - (a) The real property located at 5101 Fort Totten Drive,...

§ 47–1099.09. National League of American Pen Women; Lot 0825, Square 0158 - (a) The real property located at 1300 17th Street, N.W.,...

§ 47–1099.10. Children's Hospital Research and Innovation Campus tax exemptions - *NOTE: This section includes amendments by temporary legislation that will...

§ 47–1099.11. Emory United Methodist Church; Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012 - (a) The real property described for assessment and taxation purposes...

§ 47–1099.12. Players Lounge; Lot 46, Square 5982 - (a) The real property, and any improvements on the property,...

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District of Columbia Code Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] Chapter 10 - Property Exempt from Taxation

District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation