The Catholic University of America

Summary of District of Columbia Laws

Tax

Real Property Tax Exemption

D.C. Code Ann. § 47-1002

The Law: The law provides an exemption from real property tax for certain types of buildings/grounds which carry out a specific activity or function. For example, some exemptions include: (1) buildings of schools, colleges, and universities not organized or operated for private gain "which embrace the generally recognized relationship of teacher and student;" (2) buildings belonging to religious corporations for religious worship, study, training, and missionary activities; (3) pastoral residences owned by the church of pastors (or the like); (4) cemeteries not for private gain including operation related buildings and structures; or (5) buildings open to the public used for theater, music, or dance purposes by a corporation which is not organized for commercial purposes or private gain.

Also note the relation of other provisions including D.C. Code Ann. § 47-1005 (if such tax-exempt buildings or grounds are used to secure rent, the rent is taxable); D.C. Code Ann. § 47-1007 (reports to the Mayor); and D.C. Code Ann. § 47-1010 (additional rules and regulations).

Cross Reference: For federal law see I.R.C. § 511(a)(2), 26 C.F.R. §§ 1.511-1 to 1.513-3.

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