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ENROLLED ORIGINAL,
AN ACT
D.C. ACT 26-288
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA,
MARCH 30,2026
‘Toamend,onanemergencybasis,Chapter10ofTitle47oftheDistrictofColumbaOfficialCodetoproviderealproperty,deedrecordation,anddeedtransfertaxexemptionsforpropertiesheldundertheownershipoftheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,ortherespectiveparishesoftheArchdioceseofWashington,
BEITENACTEDBYTHECOUNCILOFTHEDISTRICTOFCOLUMBIA,ThatthisAct may be citedas the“Archdiocese of Washington ParishReal Property,Deed Recordation,
andTransferTaxExemptionEmergencyAmendmentActof2026”.
Sec.2.Chapter10ofTitle47oftheDistrictofColumbiaOfficialCodeisamendedasfollows:(a)Thetableofcontentsisamendedbyaddinganewsectiondesignationtoreadasfollows:“47-1099.16.ArchdioceseofWashingtonParishrealproperty,deedrecordation,and
deedtransfertaxexemptions.”.(b)A newsection47-1099.16isaddedtoreadasfollows:
“§47-1099.16,ArchdioceseofWashingtonParishrealproperty,deedrecordation,anddeedtransfertaxexemptions.“(a)Therealproperties,andanyimprovementsontheproperties,locatedinSquare159,Lots861and827,shallbeexemptfromthetaxesimposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orCathedralofSt.MatthewtheApostleCatholicChurch,Inc.
“(b)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1800,Lots1,20,and802;andSquare1815,Lot101,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapterI ofTitle42solongasthepropertiesareownedbytheRoman
CatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orAnnunciation CatholicChurch, Inc.
“(c)Therealproperties,andanyimprovementsontheproperties,jocatedinSquare3880,Lots1,2,13,17,18,19,800,801,802,803,804,and805shallbeexemptfromthetax
ENROLLED ORIGINAL,
imposedbyChapter9ofthistitleandChapter1ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,
orSt.AnthonyofPaduaCatholicChurch,Inc,“(@Therealproperties,andanyimprovementsontheproperties,locatedinSquare6005,Lots802and803shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter
11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orChurchoftheAssumptionoftheBlessedVirginMaryCatholicChurch,Inc.“(e)Therealproperties,andanyimprovementsontheproperties,locatedinSquare4558,Lot33,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42soIongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.BenedicttheMoorCatholicChurch,Inc.“()Therealproperties,andanyimprovementsontheproperties,locatedinSquare1862,Lot802;andSquare1863,Lots47,824,825,and826,shallbeexemptfromthetaximposedby
Chapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orShrineoftheMostBlessedSacramentCatholicChurch,Inc.“(g)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
1263,Lot163shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11of42solongasthepropertiesareownedandusedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orEpiphanyCatholicChurch,Inc.
“(h)Therealproperties,andanyimprovementsontheproperties,locatedinSquare4217,Lot802;andSquare4217N,Lot808shallbeexemptfromthetaximposedbyChapter9of
thistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.FrancisdeSalesCatholicChurch,Ine.“(iTherealproperties,andanyimprovementsontheproperties,locatedinSquare5550,Lot808;andSquare5552,Lot832shallbeexemptfromthetaximposedbyChapter9ofthistitle
andChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.FrancisXavierCatholicChurch,Inc.“@j)Therealproperties,andanyimprovementsontheproperties,locatedinSquare3224,Lot800shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42so
longasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.GabrielCatholicChureh,Ine.“(k)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1036,Lots114,804,and805;andSquare1071,Lot805shallbeexemptfiomthetaximposedbyChapter9ofthistitleandChapterI ofTitle42solongasthepropertiesareownedbytheRoman
CatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHoly
Comforter-St.CyprianCatholicChurch,Inc.“())Therealproperties,andanyimprovementsontheproperties,locatedinSquare957,
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tle
ENROLLED ORIGINAL
Lot814;andSquare4065,Lot819shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapier11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyNameofJesusCatholicChurch,Inc.
“(m)Therealproperties,andanyimprovementsontheproperties,locatedinSquare557,Lot140shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyRedeemerCatholicChurch,Inc.“(n)Therealproperties,andanyimprovementsontheproperties,locatedinSquare566,
Lots857,859,860,and865,shallbeexemptfromthetaximposedbyChapter9ofthisttleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyRosaryCatholicChurch,Inc.“(0)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1227,Lot95shallbeexemptfromthetaximposedbyChapter9ofthistileandChapter11ofTitle
42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyTrinityCatholicChurch,Inc.
“(p)Therealproperties,andanyimprovementsontheproperties,locatedinSquare423,Lots2,801,and802shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orImmaculateConceptionCatholicChurch,Inc.“(q)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
5204,Lot37shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orChurchoftheIncarnationCatholicChurch,Ine.“(®)Therealproperties,andanyimprovementsontheproperties,locatedinSquare756,
Lots47,52,827,and828shallbeexemptfromthetaximposedbyChapter9ofthisttleandChapter11ofTitle42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.Joseph’sonCapitolHill
CatholicChurch,Inc.“(s)Therealproperties,andanyimprovementsontheproperties,locatedinSquare5330,Lots24and31shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.LukeCatholicChurch,Inc.“(Q)Therealproperties,andanyimprovementsontheproperties,locatedinSquare3111,
Lot806;andSquare3531,Lots116and117shallbeexemptfiomthetaximposedbyChapter9ofthistitleandChapier11ofTitle42solongasthepropertiesareownedbytheRomanCatholic‘ArehbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.MartinofToursCatholicChureh,Inc.“(u)Therealproperties,andanyimprovementsontheproperties,locatedinSquare518,Lots911and912,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11of
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ENROLLED ORIGINAL
Title42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashington
and hissuccessorsinoffice,a corporationsole,or St.Mary, Mother of God, CatholicChurch,
Inc.
“(v)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
2939,Lots 802,808,and 811 shallbe exempt from thetaximposedby Chapter9 ofthis titleand
Chapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopof
Washington and hissuccessorsinoffice,a corporationsole,orNativityCatholicChurch,Inc.
“(w) The realproperties,and any improvements on theproperties,locatedinSquare
5817,Lot803,andPAR-0226-0037shallbeexemptfromthetaximposedbyChapter9ofthistitle
and Chapter11of Title42 so long asthepropertiesareowned by theRoman CatholicArchbishop
of Washingtonandhissuccessorsinoffice,acorporationsole,orOurLadyofPerpetualHelp
CatholicChurch,Ine.
“(x)Therealproperties,andanyimprovementsontheproperties,locatedinPAR-0198-
0065 and PAR-0199-0049 shallbe exempt from thetaximposedby Chapter9ofthis titleand
Chapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopof
Washington and hissuccessorsinoffice,a corporationsole,or Our Lady Queenof Peace
CatholicChurch,Inc,
“(y)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
1374,Lots 859 and 860 shallbe exempt from thetaximposed by Chapter9ofthis titleand Chapter
11of Title42 so longas thepropertiesareowned by theRoman CatholicArchbishopof
Washington and hissuccessorsinoffice,a corporationsole,or Our Lady of VictoryCatholic
Church,Inc.
“(2)Therealproperties,andanyimprovementsontheproperties,locatedinSquare376,
Lots820,821,822,and827shallbeexemptfromthetaximposedbyChapter9ofthistitleand
Chapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopof
Washington and hissuccessorsinoffice,a corporationsole,or St.PatrickCatholicChurch,Inc.
“(aa)Therealproperties,andanyimprovementsontheproperties,locatedinSquare203,
Lot 93;and Square 189 and Lot 45 shallbe exemptfromthe taximposedby Chapter9ofthis title
andChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishop
of Washington and hissuccessorsinoffice,a corporationsole,or St.AugustineCatholicChurch,
Inc.
“(bb)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
733,Lot 50;and Square 793,Lot 25 shallbe exempt from thetaximposedby Chapter9 ofthistitle
and Chapter11of Title42 so Jongas thepropertiesareowned by theRoman CatholicArchbishop
of Washington and hissuccessorsinoffice,a corporationsole,or St.PeterCatholicChurch,Inc.
*(cc)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
2675,Lot 826;and Square2609, Lot 857,shallbe exempt from thetaximposedby Chapter9 of
thistitleand Chapter11of Title42 so longas thepropertiesareowned by theRoman Catholic
Archbishopof Washington and hissuccessorsinoffice,a corporationsole,or Shrineof the
SacredHeartCatholicChurch,Inc.
“(dd)Therealproperties,andanyimprovementsontheproperties,locatedinSquare27,
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ENROLLED ORIGINAL
Lot30shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.StephentheMartyrCatholicChurch,Inc.“(ee)Therealproperties,andanyimprovementsontheproperties,locatedinSquare5773,Lot835;Square5605,Lot110;andSquare5780,Lot821,shal]beexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,
orSt.TeresaofAvilaCatholicChurch,Inc.“(60)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1739,Lot57shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.LouisdeFranceCatholicChurch,Inc.“(gg)Therealproperties,andanyimprovementsontheproperties,locatedinSquare2529,Lot305shallbeexemptftomthetaximposedbyChapter9ofthistitleandChapterIofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhis,
successorsinoffice,acorporationsole,orOurLadyQueenoftheAmericasCatholicChurch,Inc.‘“(hh)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1729,Lot0007shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.AnnCatholicChurch,Inc.(ii)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
2108,Lot806,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.ThomasApostleCatholicChurch,Inc.
j)Therealproperties,andanyimprovementsontheproperties,locatedinSquare6242,Lot834shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter1]ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.ThomasMoreCatholicChurch,Inc.“(kk)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
698,Lot818shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.VincentdePaulCatholicChurch,Inc.“(Il)Therealproperties,andanyimprovementsontheproperties,locatedinSquare159,Lot860shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42,so
longasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orCathedralofSt.MatthewtheApostleCatholicChurch,Ine.“(mm)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1863,LotIshallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonand
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ENROLLED ORIGINAL
hissuccessorsinoffice,acorporationsole,orShrineoftheMostBlessedSacramentCatholic
Church,Ine.
“(an)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
4217N,Lot805shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11of
Title42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashington
andhissuccessorsinoffice,a corporationsole,orSt.Francisde SalesCatholicChurch,Inc.
“(00)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
376,Lot828shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter1 ofTitle
42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonand
hissuccessorsinoffice,acorporationsole,orSt.PatrickCatholicChurch,Inc.
(pp)Therealproperties,andanyimprovementsontheproperties,locatedinSquare203,
Lot806shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42,so
JongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhis
successorsinoffice,acorporationsole,orSt.AugustineCatholicChurch,Ine.
(qq)Thetaxexemptionsprovidedpursuanttothissectionshallbeinadditionto,andnotlieuof,anyothertaxrelieforassistancefromanyothersourceapplicabletotheRomanCatholic
ArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,andtherespective
parishesoftheArchdioceseofWashingtonasnamedinsubsections(a)through(pp).
“(rr)Thepropertieslistedinsubsections(a)through(pp)may betransferredthrough
supplementaldeeds,fornoadditionalconsideration,fromtheRomanCatholicArchbishopof
Washingtonandhissuccessorsinoffice,acorporationsole,astherecordowner,tothe
respectiveparishesoftheArchdioceseofWashingtonasnamedinsubsections(a)through(pp),
andanysuchsupplementaldeedtransfersshallbeexemptfromthetaxesimposedbyChapter9
ofthistitleandChapter11ofTitle42,andshallnotrequirethesubmissionofrealpropertytax
exemptionapplications,
“(ss)”Eachoftherealpropertieslistedinsubsections(a)through(kkk)shallremain
exemptfromtaxationimposedbyChapter8ofthistitleunder§47-1002solongastheproperty
isownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,a
corporationsole,ortherespectiveparishesoftheArchdioceseofWashingtonasnamedin
subsections(a)through(kk),andprovidedthatsuchowner,oranylessee,continuestousethe
propertyaslistedinsubsections(a)through(kk)toprovidereligious,charitable,educational,or
relatedservices,subjecttoanyapplicableprovisionsof§ 47-1005foranytaxableportionofthe
property.Ifanyorallofthepropertieslistedinsubsections(a)through(kk)aretransferredthrough
supplementaldeedpursuanttosubsection(tr),fornoadditionalconsideration,fromtheRoman
CatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,astherecord
owner,totherespectiveparishesoftheArchdioceseofWashingtonasnamedinsubsections(a)
through(kk),thepropertiesinquestionshallremainexemptfromtaxationunder§47-1002,
subjecttoanyapplicableprovisionsof§47-1005foranytaxableportionoftheproperty.
(at)AnnuallytheRomanCatholicArchbishopofWashingtonandhissuccessorsin
office,acorporationsole,ortherespectiveparishesoftheArchdioceseofWashingtonasnamed
insubsections(a)through(kk),shallmakethereportsrequiredby§47-1007,asapplicable,and
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ENROLLED ORIGINAL
shallhavetheappealrightsprovidedby§47-1009.
Sec.3.Fiscalimpactstatement.‘TheCounciladoptsthefiscalimpactstatementinthecommitteereportasthefiscalimpactstatementrequiredbysection4aoftheGeneralLegislativeProceduresActof1975,approvedOctober16,2006(120Stat.2038;D.C.OfficialCode§1-301.47a).
Sec.4.Effectivedate.ThisactshalltakeeffectfollowingapprovalbytheMayor(orintheeventofvetobytheMayor,actionbytheCounciltooverridetheveto),andshallremainineffectfornolongerthan90days,asprovidedforemergencyactsoftheCounciloftheDistrictofColumbiainsection412(a)ofthe DistrictofColumbiaHome RuleAct,approvedDecember24,1973(87Stat.813;
D.C.OfficialCode§1-204.12(a)).
| Vinh
Cfairman
Councilof theDistrictof Columbia,
District\ofColumbia
APPROVED
MARCH 30, 2026
DocketNo.826-0612
[JITEMONCONSENTCALENDAR:
[XTACTION
[DgVOTEDATE
DaVoicevorE
RECORDEDVOTEONREQUEST
‘ABSENT
[ROLLCALLVOTE-Result
COUNCILOFTHEDISTRICTOF COLUMBIA,
WASHINGTON,DC,20004
FinalReading
March3,2026
‘Approved
‘SecretarytotheCoun
CouncilMember [Aye[Nay[NV[AB[Rec]CouncMember[aye|Nay[NV[AB[Rec]CouncilMember[Aye|Nay|NV[AB[Rec
ChairmanMendelson)X Frumin x Pinto x
Allen x Henderson x White x
Bonds x LewisGeorge| X TeWhite x
Craword x Nadeau x
Felder x Parker x
X-IndicateVote ‘AB~Absont NV--Present,NotVoting Rec-Recused
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