D.C. Code § 47-1099.16
Archdiocese of Washington Parish real property, deed recordation, and deed transfer tax exemptions.
*NOTE: This section was created by emergency legislation that will expire on June 28, 2026.*
# (a)
The real properties, and any improvements on the properties, located in Square 159, Lots 861 and 827, shall be exempt from the taxes imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Cathedral of St. Matthew the Apostle Catholic Church, Inc.
# (b)
The real properties, and any improvements on the properties, located in Square 1800, Lots 1, 20, and 802; and Square 1815, Lot 101, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Annunciation Catholic Church, Inc.
# (c)
The real properties, and any improvements on the properties, located in Square 3880, Lots 1, 2, 13, 17, 18, 19, 800, 801, 802, 803, 804, and 805 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Anthony of Padua Catholic Church, Inc.
# (d)
The real properties, and any improvements on the properties, located in Square 6005, Lots 802 and 803 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Church of the Assumption of the Blessed Virgin Mary Catholic Church, Inc.
# (e)
The real properties, and any improvements on the properties, located in Square 4558, Lot 33, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Benedict the Moor Catholic Church, Inc.
# (f)
The real properties, and any improvements on the properties, located in Square 1862, Lot 802; and Square 1863, Lots 47, 824, 825, and 826, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Shrine of the Most Blessed Sacrament Catholic Church, Inc.
# (g)
The real properties, and any improvements on the properties, located in Square 1263, Lot 163 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned and used by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Epiphany Catholic Church, Inc.
# (h)
The real properties, and any improvements on the properties, located in Square 4217, Lot 802; and Square 4217N, Lot 808 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Francis de Sales Catholic Church, Inc.
# (i)
The real properties, and any improvements on the properties, located in Square 5550, Lot 808; and Square 5552, Lot 832 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Francis Xavier Catholic Church, Inc.
# (j)
The real properties, and any improvements on the properties, located in Square 3224, Lot 800 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Gabriel Catholic Church, Inc.
# (k)
The real properties, and any improvements on the properties, located in Square 1036, Lots 114, 804, and 805; and Square 1071, Lot 805 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Comforter - St. Cyprian Catholic Church, Inc.
# (l)
The real properties, and any improvements on the properties, located in Square 957, Lot 814; and Square 4065, Lot 819 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Name of Jesus Catholic Church, Inc.
# (m)
The real properties, and any improvements on the properties, located in Square 557, Lot 140 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Redeemer Catholic Church, Inc.
# (n)
The real properties, and any improvements on the properties, located in Square 566, Lots 857, 859, 860, and 865, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Rosary Catholic Church, Inc.
# (o)
The real properties, and any improvements on the properties, located in Square 1227, Lot 95 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Trinity Catholic Church, Inc.
# (p)
The real properties, and any improvements on the properties, located in Square 423, Lots 2, 801, and 802 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Immaculate Conception Catholic Church, Inc.
# (q)
The real properties, and any improvements on the properties, located in Square 5204, Lot 37 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Church of the Incarnation Catholic Church, Inc.
# (r)
The real properties, and any improvements on the properties, located in Square 756, Lots 47, 52, 827, and 828 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Joseph's on Capitol Hill Catholic Church, Inc.
# (s)
The real properties, and any improvements on the properties, located in Square 5330, Lots 24 and 31 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Luke Catholic Church, Inc.
# (t)
The real properties, and any improvements on the properties, located in Square 3111, Lot 806; and Square 3531, Lots 116 and 117 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Martin of Tours Catholic Church, Inc.
# (u)
The real properties, and any improvements on the properties, located in Square 518, Lots 911 and 912, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Mary, Mother of God, Catholic Church, Inc.
# (v)
The real properties, and any improvements on the properties, located in Square 2939, Lots 802, 808, and 811 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Nativity Catholic Church, Inc.
# (w)
The real properties, and any improvements on the properties, located in Square 5817, Lot 803, and PAR-0226-0037 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Our Lady of Perpetual Help Catholic Church, Inc.
# (x)
The real properties, and any improvements on the properties, located in PAR- 0198-0065 and PAR-0199-0049 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Our Lady Queen of Peace Catholic Church, Inc.
# (y)
The real properties, and any improvements on the properties, located in Square 1374, Lots 859 and 860 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Our Lady of Victory Catholic Church, Inc.
# (z)
The real properties, and any improvements on the properties, located in Square 376, Lots 820, 821, 822, and 827 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Patrick Catholic Church, Inc.
(aa) The real properties, and any improvements on the properties, located in Square 203 Lot 93; and Square 189 and Lot 45 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Augustine Catholic Church, Inc.
(bb) The real properties, and any improvements on the properties, located in Square 733, Lot 50; and Square 793, Lot 25 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Peter Catholic Church, Inc.
(cc) The real properties, and any improvements on the properties, located in Square 2675, Lot 826; and Square 2609, Lot 857, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Shrine of the Sacred Heart Catholic Church, Inc.
(dd) The real properties, and any improvements on the properties, located in Square 27, Lot 30 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Stephen the Martyr Catholic Church, Inc.
(ee) The real properties, and any improvements on the properties, located in Square 5773, Lot 835; Square 5605, Lot 110; and Square 5780, Lot 821, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Teresa of Avila Catholic Church, Inc.
(ff) The real properties, and any improvements on the properties, located in Square 1739, Lot 57 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Louis de France Catholic Church, Inc.
(gg) The real properties, and any improvements on the properties, located in Square 2529, Lot 305 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Our Lady Queen of the Americas Catholic Church, Inc.
(hh) The real properties, and any improvements on the properties, located in Square 1729, Lot 0007 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Ann Catholic Church, Inc.
(ii) The real properties, and any improvements on the properties, located in Square 2108, Lot 806, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Thomas Apostle Catholic Church, Inc.
(jj) The real properties, and any improvements on the properties, located in Square 6242, Lot 834 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Thomas More Catholic Church, Inc.
(kk) The real properties, and any improvements on the properties, located in Square 698, Lot 818 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Vincent de Paul Catholic Church, Inc.
(ll) The real properties, and any improvements on the properties, located in Square 159, Lot 860 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Cathedral of St. Matthew the Apostle Catholic Church, Inc.
(mm) The real properties, and any improvements on the properties, located in Square 1863, Lot 1 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Shrine of the Most Blessed Sacrament Catholic Church, Inc.
(nn) The real properties, and any improvements on the properties, located in Square 4217N, Lot 805 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Francis de Sales Catholic Church, Inc.
(oo) The real properties, and any improvements on the properties, located in Square 376, Lot 828 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Patrick Catholic Church, Inc.
(pp) The real properties, and any improvements on the properties, located in Square 203, Lot 806 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Augustine Catholic Church, Inc.
(qq) The tax exemptions provided pursuant to this section shall be in addition to, and not lieu of, any other tax relief or assistance from any other source applicable to the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, and the respective parishes of the Archdiocese of Washington as named in subsections (a) through (pp).
(rr) The properties listed in subsections (a) through (pp) may be transferred through supplemental deeds, for no additional consideration, from the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, as the record owner, to the respective parishes of the Archdiocese of Washington as named in subsections (a) through (pp), and any such supplemental deed transfers shall be exempt from the taxes imposed by Chapter 9 of this title and Chapter 11 of Title 42, and shall not require the submission of real property tax exemption applications.
(ss) " Each of the real properties listed in subsections (a) through (kk) shall remain exempt from taxation imposed by Chapter 8 of this title under § 47-1002 so long as the property is owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or the respective parishes of the Archdiocese of Washington as named in subsections (a) through (kk), and provided that such owner, or any lessee, continues to use the property as listed in subsections (a) through (kk) to provide religious, charitable, educational, or related services, subject to any applicable provisions of § 47-1005 for any taxable portion of the property. If any or all of the properties listed in subsections (a) through (kk) are transferred through supplemental deed pursuant to subsection (rr), for no additional consideration, from the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, as the record owner, to the respective parishes of the Archdiocese of Washington as named in subsections (a) through (kk), the properties in question shall remain exempt from taxation under § 47-1002, subject to any applicable provisions of § 47-1005 for any taxable portion of the property.
(tt) Annually the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or the respective parishes of the Archdiocese of Washington as named in subsections (a) through (kk), shall make the reports required by § 47-1007, as applicable, and shall have the appeal rights provided by § 47-1009.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
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- 47-1087 · Hill Center at the Old Naval Hospital; Lot 5, Square 948.
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- 47-1088.01 · Meridian International Center.
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- 47-1090 · Washington Latin Public Charter School property; Lot 0800,…
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- 47-1093 · American Academy of Achievement.
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- 47-1096 · N Street Village, Inc., Lot 93, Square 242.
- 47-1097 · Naval Lodge Building, Inc.; Lot 800, Square 789.
- 47-1098 · New Bethany Baptist Church; Lots 31, 32, and 806, Square 339;…
- 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,…
- 47-1099.03 · University of the District of Columbia, Lot 114, Square…
- 47-1099.04 · Washington Parks & People; Lots 841, 847, 848, and 851,…
- 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,…
- 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…
- 47-1099.10 · Children's Hospital Research and Innovation Campus tax…
- 47-1099.11 · Emory United Methodist Church; Square 2940, Lots 826, 828,…
- 47-1099.12 · Players Lounge; Lot 46, Square 5982.
- 47-1099.13 · University of the District of Columbia, Lot 0007, Square…
- 47-1099.14 · Kappa Alpha Psi Fraternity, Inc.; Lot 813, Square 0154.
- 47-1099.15 · Food & Friends, Inc.; Lot 0005, Square 3766.
- 47-1099.16 · Archdiocese of Washington Parish real property, deed…