D.C. Code § 47-1045 – Prince Hall Free & Accepted Mason and Order of the Eastern Star Charitable Educational Foundation.

(a) Certain property located in the District of Columbia currently described for assessment and taxation purposes as Lots 37 and 828 in Square 333, together with improvements thereon and furnishings therein, with equitable and legal title in the name of the Prince Hall Free & Accepted Mason and Order of the Eastern Star Charitable Educational Foundation, or a successor in interest including the Prince Hall Free & Accepted Mason and Order of the Eastern Star Title Holding Company, is hereby exempt from all taxation and transfers of the property from deed recordation and transfer taxes so long as the same is used in carrying on the purposes and activities of the Prince Hall Free & Accepted Mason and Order of the Eastern Star Charitable Educational Foundation and is not used for exclusively commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(b)
1. (1) In Fiscal Year 2025, any unpaid tax liability due to the Recorder of Deeds, in association with the real property described in subsection (a) of this section, shall be forgiven.
2. (2)
  1. (A) In Fiscal Year 2026, unpaid tax liability for Tax Years 2022, 2023, 2024, and 2025 shall be forgiven and real property tax payments made for Tax Years 2022, 2023, 2024, and 2025, including payments of penalties and interest, shall be refunded to the payor, subject to the limitation set forth in subparagraph (B) of this paragraph.
  2. (B) The total amount of the tax liability forgiven and the real property tax payments refunded pursuant to subparagraph (A) of this paragraph shall not exceed $1,284,271.

History

Oct. 16, 1998, D.C. Law 12-172, § 2, 45 DCR 5195

Dec. 6, 2025, D.C. Law 26-55, § 7052(b)

Prior Codifications

1981 Ed., § 47-1045.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7052(b) of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).

For temporary (90 days) amendment of this section, see § 7052(b) of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).