The following deeds shall be exempt from the tax imposed by this chapter:

1. (1) Repealed;
2. (2) Deeds to property acquired by the United States of America or the District of Columbia, unless its taxation has been authorized by Congress;
3. (3) Deeds to real property acquired by an institution, organization, corporation, or government entitled to exemption from real property taxation under § 47-1002 (or exempt from recordation taxes under a law of the United States of America or the District of Columbia); provided, that, unless waived by regulation, a copy of a filed real property tax exemption application accompanies the deed at the time of recordation; provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29) or § 47-1002(30);
4. (4) Deeds to property acquired by an institution, organization, corporation, or association entitled to exemption from real property taxation by special act of Congress, which property was acquired solely for a purpose or purposes for which such special exemption was granted; provided, that a return, under oath, showing the purpose or purposes for which such property was acquired, shall accompany the deed at the time of its offer for recordation;
5. (5) A purchase money mortgage or purchase money deed of trust that is recorded simultaneously with the deed conveying the real property for which the purchase money mortgage or purchase money deed of trust was obtained;
6. (6) Supplemental deeds;
7. (7) Deeds between spouses, parent and child, grandparent and grandchild, or domestic partners, as defined in § 32-701(3), without actual consideration therefor;
8. (8) Tax deeds;
9. (9) Deeds of release of property which is security for a debt or other obligation;
10. (10) Deeds of personal representatives of decedents, acting under the provisions of Title 20, transferring to a distributee, without additional consideration, real property of a decedent or a life estate in the real property;
11. (11) When a permanent loan deed of trust or mortgage is submitted for recordation and the tax on the construction loan deed of trust or mortgage has been timely and properly paid, no additional tax liability arises under § 42-1103, except where the amount of the obligor’s liability secured by the permanent loan deed of trust or mortgage exceeds the amount of his liability secured by the construction loan deed of trust or mortgage, in which case the tax shall be calculated only on the amount of such difference; provided, however, that such permanent loan deed of trust or mortgage shall contain a reference to the construction loan deed of trust or mortgage and the date and instrument number where it is recorded;
12. (12) Deeds to property transferred to a qualifying lower income homeownership household in accordance with § 47-3503(a);
13. (13) Deeds to property transferred to a qualifying nonprofit housing organization in accordance with § 47-3505(c);
14. (14) Deeds to property transferred to a cooperative housing association in accordance with § 47-3503(a)(2);
15. (14A) Not Funded.
16. (15) Construction loan deeds of trust or mortgages or permanent loan deeds of trust or mortgages in accordance with § 47-3503(a)(3);
17. (16) Repealed.
18. (17) A deed by a transferor that conveys bare legal title to the trustee of a revocable trust, without consideration for the transfer, where the transferor is the beneficiary of the trust;
19. (18) A deed to property transferred to a beneficiary of a revocable trust as the result of the death of the grantor of the revocable trust;
20. (19) A deed to property transferred by the trustee of a revocable trust if the transfer would otherwise be exempt under this section if made by the grantor of the revocable trust;
21. (20) A deed to property transferred to a resident management corporation in accordance with § 47-3506.01;

22. (21) A security interest instrument in Class 1A or 1B Property, as that class of property is established pursuant to § 47-813, that contains no more than 5 dwelling units. Each security interest instrument submitted for recordation for which an exemption under this paragraph is claimed shall have affixed thereto an affidavit stating the following:

    “I (we) the owner(s) of the real property described within certify, subject to criminal penalties for making false statements pursuant to § 22-2405 of the District of Columbia Code , that the real property described within is Class 1A or 1B Property, as that class of property is established pursuant to § 47-813, with 5 or fewer units.”;

23. (22)

    1. (A) A deed to property transferred pursuant to § 29-204.06;
    2. (B) In order for limited liability companies to receive the exemption provided in subparagraph (A) of this paragraph, the Recorder of Deeds shall be notified, within 30 days, of any change to the members or interests in profits and losses during the 12-month period following the effective date of the conversion so that the applicable recordation tax can be imposed;
    3. (C) Violation of the provisions of subparagraph (B) of this paragraph shall be punishable pursuant to § 42-1120 [repealed];
24. (23) A deed for the improvements known as the District of Columbia Correctional Treatment Facility, located on a portion of Lot 800 of Square 1112E, with a street address of 1901 E Street, S.E.;

25. (24)

    1. (A) Deeds conveying, vesting, granting, or assigning title to, an interest in, a security interest in, or an economic interest in the real property (and any improvements thereon) described as Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to (i) former Lot 820, (which is currently known as Lot 866), and (ii) former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768);
    2. (B) The amount of all taxes, fees, and deposits exempt, abated, or waived under this paragraph, § 2-1217.31(b), and §§ 47-902(17), 47-1002(26), and 47-2005(32) [(32) repealed], shall not exceed, in the aggregate, $ 7 million;

26. (25)

    1. (A) Deeds conveying, vesting, granting, or assigning title to, an interest in, a security interest in, or an economic interest in the real property (and any improvements thereon) described as Square 299, Lot 831, in connection with debt or equity financing for the Mandarin Oriental Hotel Project until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest;
    2. (B) The amount of all taxes, fees, and deposits deferred under this paragraph, and §§ 2-1217.32(b), 47-902(19), 47-1002(27), and 47-2005(34), shall not exceed, in the aggregate, $4 million;

    3. (C) For purposes of this paragraph, the term:

       1. (i) “Development Sponsor” means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns;
       2. (ii) “Mandarin Oriental Hotel Project” means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars;
       3. (iii) “Mandarin TIF Bonds” means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83);
    4. (D) This paragraph shall apply upon the closing of the sale of the Mandarin TIF Bonds;
27. (26) Deeds executed pursuant to a decree of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation;
28. (27) Deeds to an entity described in paragraph (3) of this section of a lease or ground rent for a term, including renewals, that is at least 30 years; provided, that if the entity were the owner of the real property in which the possessory interest is conveyed, the real property would have been entitled to exemption from real property taxation under § 47-1002; provided further, that, unless waived by regulation, a copy of a filed real property tax exemption application accompanies the deed at the time of its offer for recordation;

29. (28)

    1. (A) A deed to residential real property, without consideration for the transfer, to the trustee of a special needs trust established for the benefit of a trust beneficiary who has a disability, as defined in § 1614(a)(3) of the Social Security Act, approved October 30, 1972 (86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)), or from the trustee of a special needs trust that, by its terms, terminates upon the death of the trust beneficiary with a disability.

    2. (B) For the purposes of subparagraph (A) of this paragraph, a trust is a special needs trust if the trust instrument:

       1. (i) States, among its purposes, that the trust assets are not intended to be counted in determining the beneficiary’s eligibility for needs-based governmental benefits; and

       2. (ii)

          1. (I) Names the beneficiary with a disability as the sole trust beneficiary during his or her lifetime; and
          2. (II) Provides that the beneficiary with a disability shall not serve as trustee;
30. (29) A security interest instrument securing a credit enhancement, such as a letter of credit, issued by a for-profit business organization, where such credit enhancement is required in connection with affordable housing financing provided by the District of Columbia Housing Finance Agency that is funded in whole or in part through bonds issued pursuant to the U.S. Department of Treasury’s New Issue Bond Program. This paragraph shall apply as of January 1, 2009;
31. (30) Beginning October 1, 2009, a security interest instrument pertaining to a cooperative housing association;
32. (31) Beginning October 1, 2009, a deed of economic interest pertaining to a limited-equity cooperative, as defined under § 47-802(11);
33. (32) A deed of title or a security interest instrument as to which the Mayor has issued a valid certification of exemption pursuant to § 47-1005.02 as to both the property conveyed or encumbered and the grantee of the deed of title or the grantor of the security interest; provided, that, unless waived by regulation, to claim an exemption a copy of the certification of exemption shall accompany the deed of title or security interest instrument at the time it is submitted for recordation;
34. (33) A security interest instrument executed by a borrower in connection with a loan under the Industrial Revenue Bond Forward Commitment Program authorized by subchapter II-B of Chapter 3 of Title 47 [§ 47–340.01 et seq.]; provided, that unless waived by regulation, a certification by the Mayor that the security interest instrument is entitled to this exemption accompanies the security interest instrument at the time it is presented for recordation;
35. (34) Deeds to property transferred to a named beneficiary of a revocable transfer on death deed under subchapter IV of Chapter 6 of Title 19 [§ 19-604.01 et seq.], by reason of the death of the grantor of the revocable transfer on death deed;
36. (35) Deeds to property transferred between the electric company and the District pursuant to § 34-1313.11(c);

37. (36)

    1. (A) Deeds conveying, vesting, granting, or assigning title to, an interest in, a security interest in, or an economic interest in the real property (and any improvements thereon) described as Square 5633, Lots 802, 803, 804, 805, 806, 807, 808, 809, 810, 811, 812, 813, 814, 815, 816, 817, 818, 822, 823, 824, 825, 826, 827, 828, 829, 830, 831, 7000, 7009, and 7010 that are recorded between October 1, 2020, and December 31, 2020.
    2. (B) The amount of all taxes, fees, and deposits exempted under this paragraph and § 47-902(28), shall not exceed, in the aggregate, $420,840;
38. (37) Deeds with respect to the real property (and any improvements thereon) described as Lot 47 in Square 455 or Lot 884 in Square 454 (and any adjacent air space leased pursuant to section 4(a) of the Downtown Arena Revitalization Act of 2024, to the extent such deed conveys an interest between the District and DC Arena L.P., or its designee, pursuant to the lease or purchase and sale agreement approved by section 2(a) of the Downtown Arena Revitalization Act of 2024, as may be amended from time to time, or a lease authorized by section 4(a) of the Downtown Arena Revitalization Act of 2024; and
39. (38) Deeds with respect to the real property (and any improvements thereon) on which the stadium, as defined by § 47-2002.08(a)(2), and standalone parking facilities that serve the stadium are constructed or to be constructed, to the extent such deeds convey an interest between the District and Pro-Football LLC, or an affiliate of Pro-Football LLC, pursuant to the leases authorized by § 10-1605.03(c)(1).

Editor's Notes

D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law (Act 20-424), § 7104, 61 DCR 9990.

Applicability of D.C. Law 20-61: Section 7152(b) of D.C. Law 20-61 provided that § 7152(a) (which amended § 42-1102(32)) shall apply as of September 20, 2012.

Application of Law 19-210: Section 7 of D.C. Law 19-210 provided that the act shall apply as of January 1, 2012.

The Budget Director of the Council of the District of Columbia has determined that as of September 20, 2012, the fiscal effect of Law 19-60 has been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 19-60, are in effect.

“This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”

“Sec. 3. Applicability.

Section 3 of D.C. Law 19-60 provided:

Applicability of D.C. Law 15-176: Section 7 of D.C. Law 15-176 provided: “Sections 2 through 6 shall apply as of October 1, 2003.”

Application of Law 10-128: See Historical and Statutory Notes following § 42-1101.

Section 5 of D.C. Law 9-120 provided that the Mayor may, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.

Mayor authorized to issue rules: Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.

Application of Law 8-20: See Historical and Statutory Notes following § 42-1101.

Section 3 of D.C. Law 19-60 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”

“Sec. 1299. Repealed.”

“(b) Repealed.

“(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.

“Sec. 1298. Conditional applicability.

Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of D.C. Law 16-33: Sections 1298 and 1299, as amended by D.C. Law 17-219, § 7068(l), (m) provided:

Section 7014 of D.C. Law 21-160 repealed § 3 of D.C. Law 19-60. Therefore the changes made to this section by D.C. Law 19-60 have been given effect.

Short Title

Section 7151 of D.C. Law 20-61 provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”.

Short title of subtitle KK of title I of Law 16-33: Section 1295 of D.C. Law 16-33 provided that subtitle KK of title I of the act may be cited as the Disabled Property Owners Tax Reduction Act of 2005.

Short title of subtitle Z of title I of Law 16-33: Section 1211 of D.C. Law 16-33 provided that subtitle Z of title I of the act may be cited as the Family Property Recordation and Transfer Tax Exemption Act of 2005.

History

Mar. 2, 1962, 76 Stat. 11, Pub. L. 87-408, title III, § 302

June 24, 1980, D.C. Law 3-72, § 206, 27 DCR 2155

Sept. 13, 1980, D.C. Law 3-92, § 101(b), 27 DCR 3390

Mar. 10, 1982, D.C. Law 4-72, § 3(b), 28 DCR 5273

Oct. 8, 1983, D.C. Law 5-31, § 10(b), 30 DCR 3879

Mar. 16, 1989, D.C. Law 7-205, § 5, 36 DCR 457

Sept. 9, 1989, D.C. Law 8-20, § 2(b), 36 DCR 4564

Mar. 7, 1992, D.C. Law 9-56, § 3, 38 DCR 7281

June 11, 1992, D.C. Law 9-120, § 4(a), 39 DCR 3195

June 14, 1994, D.C. Law 10-128, § 101(b), 41 DCR 2096

Sept. 8, 1995, D.C. Law 11-38, § 4(b), 42 DCR 3269

June 3, 1997, D.C. Law 11-276, § 7(a), 44 DCR 1416

Apr. 3, 2001, D.C. Law 13-241, § 3, 48 DCR 610

June 9, 2001, D.C. Law 13-305, § 506(b), 48 DCR 334

Oct. 19, 2002, D.C. Law 14-213, § 26, 49 DCR 8140

Mar. 25, 2003, D.C. Law 14-232, § 3, 49 DCR 9764

Apr. 4, 2003, D.C. Law 14-282, § 9(a), 50 DCR 896

Mar. 13, 2004, D.C. Law 15-105, § 73, 51 DCR 881

Sept. 8, 2004, D.C. Law 15-176, § 2, 51 DCR 5707

Apr. 5, 2005, D.C. Law 15-293, § 12, 52 DCR 1465

Oct. 20, 2005, D.C. Law 16-33, §§ 1212, 1296, 52 DCR 7503

Apr. 7, 2006, D.C. Law 16-91, § 114, 52 DCR 10637

Mar. 2, 2007, D.C. Law 16-191, § 62, 53 DCR 6794

Apr. 24, 2007, D.C. Law 16-305, § 59, 53 DCR 6198

Mar. 20, 2008, D.C. Law 17-118, § 201, 55 DCR 1461

Sept. 12, 2008, D.C. Law 17-231,§ 34, 55 DCR 6758

Dec. 13, 2011, D.C. Law 19-60, § 2, 58 DCR 9169

Sept. 20, 2012, D.C. Law 19-168, §§ 7102(a), 7133, 59 DCR 8025

Mar. 5, 2013, D.C. Law 19-210, § 5, 59 DCR 13171

Dec. 24, 2013, D.C. Law 20-61, § 7152(a), 60 DCR 12472

Dec. 4, 2014, D.C. Law 20-141, § 204, 61 DCR 7763

Feb. 26, 2015, D.C. Law 20-155, §§ 7032, 7103(d), 7104, 61 DCR 9990

July 11, 2017, D.C. Law 22-5, § 3(a)

Oct. 30, 2018, D.C. Law 22-168, § 7092(a)

Dec. 3, 2020, D.C. Law 23-149, § 7172

Sept. 18, 2024, D.C. Law 25-217, § 7243(c)

Mar. 28, 2025, D.C. Law 25-319, § 5(d)

Nov. 21, 2025, D.C. Law 26-54, § 17(a)

Dec. 31, 2025, D.C. Law 26-80, § 302

Effective Dates

Section 5 of Law 14-232 provided that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan.

Emergency Legislation

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7103(d), see § 2(n) of the Fiscal Year 2015 Budget Support Clarification Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).

For temporary (90 days) amendment of this section, see §§ 7032 and 7103(d) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7103(d), see § 2(n) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).

For temporary (90 days) amendment of this section, see §§ 7032 and 7103(d) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, see §§ 7042 and 7113(d) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see § 203 of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).

For temporary (90 days) amendment of this section, see § 203 of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).

For temporary (90 days) amendment of this section, see § 7152 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

For temporary (90 days) amendment of this section, see § 7152 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) addition of provisions concerning new issue bond program recordation tax refund, see § 2 of the New Issue Bond Program Recordation Tax Refund Emergency Act of 2013 (D.C. Act 20-141, July 31, 2013, 60 DCR 11794, 20 DCSTAT 1986).

For temporary (90 day) amendment of (32), see § 103 of the Fiscal Year 2013 Budget Support Technical Clarification Congressional Review Emergency Amendment Act of 2012 (D.C. Act 19-604, January 14, 2013, 60 DCR 1045), applicable as of January 10, 2013.

For temporary (90 day) amendment of (32), see § 103 of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478).

For temporary (90 day) amendment of section, see § 7102(a) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).

For temporary (90 day) amendment of section, see § 7102(a) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).

For temporary (90 day) amendment of section, see § 2(a) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2011 (D.C. Act 19-194, October 18, 2011, 58 DCR 9160).

For temporary (90 day) amendment of section, see § 2(a) of Cooperative Housing Association Economic Interest Recordation Tax Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-12, February 11, 2011, 58 DCR 1433).

For temporary (90 day) amendment of section, see § 2(a) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2010 (D.C. Act 18-570, October 20, 2010, 57 DCR 10084).

For temporary (90 day) amendment of section, see §§ 2(a), 3(a) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2009 (D.C. Act 18-234, November 20, 2009, 56 DCR 9046).

For temporary (90 day) amendment of section, see § 201 of Arthur Capper/Carrollsburg Public Improvement Revenue Bonds Technical Correction Emergency Act of 2008 (D.C. Act 17-318, March 19, 2008, 55 DCR 3418).

For temporary (90 day) amendment of section, see § 2 of East of the River Hospital Revitalization Tax Exemption Emergency Amendment Act of 2007 (D.C. Act 17-174, November 2, 2007, 54 DCR 11216).

For temporary (90 day) amendment of section, see § 6 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).

For temporary (90 day) amendment of section, see §§ 1212, 1296, 1298, 1299 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

For temporary (90 day) amendment of section, see § 3 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2003 (D.C. Act 15-36, March 24, 2003, 50 DCR 2764).

For temporary (90 day) amendment of section, see § 10(a) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 day) amendment of section, see § 10(a) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) amendment of section, see § 10(a) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) amendment of section, see §§ 3 and 5 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2002 (D.C. Act 14-345, April 24, 2002, 49 DCR 4300).

For temporary (90 day) amendment of section, see § 3 of Mandarin Oriental Hotel Project Tax Deferral Second Congressional Review Emergency Act of 2002 (D.C. Act 14-563, December 23, 2002, 50 DCR 278).

For temporary (90 day) amendment of section, see § 3 of Mandarin Oriental Hotel Project Tax Deferral Emergency Act of 2001 (D.C. Act 14-227, January 8, 2002, 49 DCR 682).

For temporary (90 day) amendment of section, see § 6(b) 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 § 3 of the Gallery Place Economic Development Emergency Amendment Act of 2000 (D.C. Act 13-500, January 5, 2001, 48 DCR 562).

For temporary amendment of section, see § 7(a) of the Correctional Treatment Facility Emergency Act of 1996 (D.C. Act 11-457, December 13, 1996, 44 DCR 156), and § 7(a) of the Correctional Treatment Facility Congressional Review Emergency Act of 1997 (D.C. Act 12-32, March 11, 1997, 44 DCR 1908).

For temporary (90 days) amendment of this section, see § 3(a) of Electric Company Infrastructure Improvement Financing Emergency Amendment Act of 2017 (D.C. Act 22-56, May 17, 2017, 64 DCR 4909).

For temporary (90 days) amendment of this section, see § 105(b) of Fiscal Year 2018 Budget Support Clarification Congressional Review Emergency Amendment Act of 2017 (D.C. Act 22-213, Dec. 20, 2017, 64 DCR 13422).

For temporary (90 days) amendment of this section, see § 7092(a) 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 § 7092(a) 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 § 7243(c) of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406).

For temporary (90 days) amendment of this section, see § 5(d) of Downtown Arena Revitalization Emergency Act of 2024 (D.C. Act 25-653, Dec. 17, 2024, 71 DCR 15803).

For temporary (90 days) amendment of this section, see § 5(d) of Downtown Arena Revitalization Congressional Review Emergency Act of 2025 (D.C. Act 26-31, Mar. 20, 2025, 72 DCR 3328).

For temporary (90 days) amendment of this section, see § 17(a) of Robert F. Kennedy Campus Redevelopment Emergency Amendment Act of 2025 (D.C. Act 26-150, Sept. 25, 2025, 72 DCR 10584).

Temporary Legislation

For temporary (225 days) amendment of this section, see § 2(t)(1) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).

Section 402(b) of D.C. Law 19-226 provided that the act shall expire after 225 days of its having taken effect.

“(32) A deed to property if the Mayor has certified that the property and purchaser are eligible for exemption from property taxation pursuant to D.C. Official Code § 47-1005.02.”

Section 103 of D.C. Law 19-226 amended (32) to read as follows:

“(30) Beginning October 1, 2009, a deed of economic interest pertaining to a limited-equity cooperative, as defined under D.C. Official Code § 47-802(11).”.

“(29) Beginning October 1, 2009, a security interest instrument pertaining to a cooperative housing association; and

Section 2(a) of D.C. Law 19-74 repealed par. (16) as of October 1, 2009; in par. (27), deleted “and” from the end; in par. (28)(B)(ii)(II), substituted a semicolon for a period; and added pars. (29) and (30) to read as follows:

Section 4(b) of D.C. Law 18-295 provided that the act shall expire after 225 days of its having taken effect.

Section 2(a) of D.C. Law 18-295 repealed par. (16) as of October 1, 2009; in par. (27), deleted “and”; in par. (28)(B)(ii)(II), substituted a semicolon for a period; and added pars. (29) and (30), which had read as follows:

For temporary (225 day) amendment of section, see §§ 2(a), 3(a) of Cooperative Housing Association Economic Interest Recordation Tax Temporary Amendment Act of 2009 (D.C. Law 18-109, March 3, 2010, law notification 57 DCR 2828).

For temporary (225 day) amendment of section, see § 2 of East of the River Hospital Revitalization Tax Exemption Temporary Amendment Act of 2007 (D.C. Law 17-76, January 23, 2008, law notification 55 DCR 1456).

For temporary (225 day) amendment of section, see § 10(a) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).

For temporary (225 day) amendment of section, see § 10(a) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) amendment of section, see § 3 of the Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060).

For temporary (225 day) amendment of section, see § 6(b) of the 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).

Effect of Amendments

The 2015 amendment by D.C. Law 20-155 added (33) and (34), and made related changes.

The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have added (33).

The 2013 amendment by D.C. Law 20-61 rewrote (32).

The 2013 amendment by D.C. Law 19-210 substituted “§ 29-204.06” for “§ 29-1013” in (22)(A).

The 2012 amendment by D.C. Law 19-168 repealed (16), which read: “A deed that conveys an economic interest in improved residential real property that is owned by a cooperative housing association”; added (30), (31) and (32); and made related changes.

D.C. Law 19-60 added par. (29).

D.C. Law 17-231, in par. (7), substituted “spouses” for “husband and wife”.

D.C. Law 17-118, in par. (3), inserted “or § 47-1002(30)”.

D.C. Law 16-305, in par. (28), substituted “has a disability” for “is disabled”, “trust beneficiary with a disability” for “disabled trust beneficiary” and “beneficiary with a disability” for “disabled beneficiary”.

D.C. Law 16-191, in par. (3), validated a previously made technical correction.

D.C. Law 16-91, in pars. (26), (27), and (28), validated previously made technical corrections.

D.C. Law 16-33, in par. (7), substituted “parent and child, grandparent and grandchild, or domestic partners,” for “or parent and child, or domestic partners”; in par. (26), substituted a semicolon for “; and”; in par. (27), substituted “; and” for a period; and added par. (28).

D.C. Law 15-293, in par. (3), substituted “for recordation; provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29);” for “for recordation;”.

D.C. Law 15-176, in par. (7), substituted “parent and child, or domestic partners as defined in § 32-701(3)” for “or parent and child,”.

D.C. Law 15-105, in pars. (20), (21), (22), (23), (24), (25), and (26), validated previously made technical corrections.

D.C. Law 14-282 repealed par. (1); in par. (2), substituted “America, unless its taxation has been authorized by Congress;” for “America;”; rewrote par. (3); in par. (21), substituted “, as that class of property is established pursuant to § 47-813(c-4)” for “or Class 2 Property, as those classes of property are established pursuant to § 47-813,”; and added pars. (26) and (27).

D.C. Law 14-232 added par. (25).

D.C. Law 14-213, in par. (10), validated a previously made technical correction; and in par. (24)(B), substituted “47-2005(32)” for “47-2005(28)”.

“(10) Deeds of personal representatives of decedents, acting under the provisions of Title 20, transferring to a distributee without additional consideration real property of a decedent;”

D.C. Law 13-305 rewrote par. (10) which had read:

D.C. Law 13-241 added par. (24).

Prior Codifications

1973 Ed., § 45-722.

1981 Ed., § 45-922.

Section References

This section is referenced in § 2-1217.32, § 42-1103, § 42-1108.01, § 42-3404.02, § 47-902, § 47-1002, § 47-2005, § 47-3503, § 47-3505, § 47-3506.01, § 47-4603, § 47-4605, and § 47-4634.

Cross References

Resident management corporations, deed tax exemptions, see § 47-3506.01.

Mandarin Oriental Hotel Project fee deferral, see § 2-1217.32.

Gallery Place Project tax and fee abatements, see § 2-1217.31.

Exemptions for qualifying lower income homeownership households and cooperative housing associations, see § 47-3503.

Applicability

Applicability of D.C. Law 26-80: § 701(a) of D.C. Law 26-80 provided that the amendment to this section by § 302 of D.C. Law 26-80 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.