Title 47, Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

The lands acquired and held by the Luther Statue Association, and the statue erected thereon, and all the improvements and appurtenances thereto, shall be entirely exempt from taxation, and shall not be chargeable or assessed for any purpose whatever; provided, that this section …

A certain piece of land situated in the City of Washington, District of Columbia, known as lots 9 and 11, in square 788 of the plan of that City, and occupied by the church known as Saint Mark’s Protestant Episcopal Church, and all the buildings, grounds, and property appurtenant…

The property, whether real or personal, owned by the trustees of Young Women’s Christian Home and used exclusively for the charitable purposes of said organization shall be exempt from taxation.

All property of the Young Women’s Christian Association of the District of Columbia located in the District of Columbia and occupied and used by such Association for its legitimate purposes shall be exempt from all national and municipal taxation so long as such property is so oc…

The Young Women’s Christian Association of the District of Columbia is hereby relieved from any accrued liability to the United States or the District of Columbia for taxes imposed upon any of the property of such Association located in the District of Columbia for any tax period…

All property belonging to the Young Men’s Christian Association of the District of Columbia, used and occupied by that Association, shall, so long as the same is so owned and occupied, be exempt from taxation, national and municipal; provided, that where ground of said Associatio…

When the Frederick Douglass Memorial and Historical Association shall have acquired title in fee simple to the whole or a part, as the case may be, of the property known as Cedar Hill, in the Village of Anacostia, in the District of Columbia, and formerly occupied as the homestea…

The property held by the Edes Home actually and exclusively used and occupied for a home for aged and indigent widows shall while and as long as so actually and exclusively used and occupied, be free from any tax, burden, or assessment, laid or to be laid by the United States or …

(a) All real property of the General Education Board within the District of Columbia which shall be used by the corporation for the educational or other purposes of the corporation as aforesaid, other than the purpose of producing income, and all personal property and funds of th…

The property situated in square no. 173 in the City of Washington, District of Columbia, described as lots 8, 9, and 10, inclusive, occupied by the Daughters of the American Revolution, is hereby exempt hereafter (May 21, 1924) from all taxes, so long as the same is so occupied a…

That the property situated in square no. 173, in Washington City, District of Columbia, occupied on February 27, 1903, by the Daughters of the American Revolution is hereby exempt from all taxation so long as the same is so occupied and used, subject to the provisions of § 47-100…

The property situated in square 173 in the City of Washington, District of Columbia, described as lots 12, 13, 14, 15, and 16, inclusive, occupied by the Daughters of the American Revolution, is exempt from and after February 28, 1921, from all taxation so long as the same is so …

The property situated in square 173 in the City of Washington, District of Columbia, described as lots 23, 24, 25, 26, 27, and 28, inclusive, occupied by the Daughters of the American Revolution, is hereby exempt from all taxation so long as the same is so occupied and used, subj…

The property situated in square 173 in the City of Washington, District of Columbia, described as lots 4, 5, 6, 7, and 11, inclusive, occupied by the Daughters of the American Revolution, is hereby exempt from and after February 23, 1916, from all taxation so long as the same is …

The property situated in square no. 210 in the City of Washington, District of Columbia, described as lot 811, occupied and used by the National Society United States Daughters of 1812, is hereby exempt from all taxation so long as the same is so occupied and used, subject to the…

All property, real and personal, belonging to or held by the National Society of the Sons of the American Revolution in the District of Columbia, used, and occupied by that Society for its purposes, so long as the same is so owned, used, and occupied, is exempt from taxation, nat…

The property situated in square 185 in the City of Washington, District of Columbia, described as lots 32 and 33, owned, occupied, and used by the American Legion, and the property situated in square 763 in the District of Columbia, described as lot 01, owned, occupied, and used …

All real property of the National Education Association of the United States within the District of Columbia, which shall be used by the corporation for the educational or other purposes of the corporation, other than the purpose of producing income, and all personal property and…

Notwithstanding any provision of any federally granted charter or any other provision of law, the real property of the National Education Association located in the District of Columbia shall be subject to taxation by the District of Columbia in the same manner as any similar org…

(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 offi…

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…

(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 …

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 he…

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 exem…

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 …

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.…

(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 exemp…

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 Charit…

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 P…

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 s…

(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 …

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 her…

(a)(1) Beginning Tax Year 2001 and ending Tax Year 2007, the property in the District of Columbia, described as lots 3 and 4, square 5919, operated as Greater Southeast Community Hospital, shall be exempt from taxation so long as the same properties are used in carrying on the pu…

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 …

(a) For the purposes of this section, the term: (1) “Bonds” means any bonds, notes, or other instruments issued by the District pursuant to section 490 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 774; D.C. Official Code § 1-204.90), the proceed…

(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,…

(a) The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against real property located at square 1060, lot 30, for the period of tax years 1997 to 2003, be forgiven, and that any payment already…

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…

(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 (e…

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 purpose…

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 qualif…

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 provi…

The properties located in the District of Columbia described as lots 0808, 0904, and 0905 in square 5802, situated in the 1200 block of Maple View Place, S.E., and the 2200 block of Mount View Place, S.E., owned by Southeast Neighborhood House, Inc., or to be transferred to same,…

Upon the transfer of real property located at square 1100, lot 0109 to the Capitol Hill Community Garden Land Trust, 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 t…

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…

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 own…