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ENROLLED ORIGINAL
AN ACT
.C.ACT 26-303
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
APRIL 22, 2026
Toamend,onatemporarybasis,Chapter10ofTitle47oftheDistrictofColumbaOfficialCodetoproviderealproperty,deedrecordation,anddeedtransfertaxexemptionsforproperties
heldundertheownershipoftheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,ortherespectiveparishesoftheArchdioceseofWashington.
BEITENACTEDBY THECOUNCILOFTHEDISTRICTOFCOLUMBIA,Thatthis
actmaybecitedasthe“ArchdioceseofWashingtonParishRealProperty,DeedRecordation,andTransferTaxExemptionTemporaryAmendmentActof2026”.
Sec.2.Chapter10ofTitle47oftheDistrictofColumbiaOfficialCodeisamendedas
follows:(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,shallbeexemptfiomthetaxesimposedbyChapter9ofthistitleandChapter11
ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orCathedralofSt.MatthewtheApostleCatholicChurch,Inc.“(b)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
1800,Lots1,20,and802;andSquare1815,Lot101,shallbeexemptfromthetaximposedbyChapter9ofthisttleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,or
AnnunciationCatholicChurch,Inc.“(c)Therealproperties,andanyimprovementsontheproperties,locatedinSquare3880,Lots1,2,13,17,18,19,800,801,802,803,804,and805shallbeexemptfromthetax
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ENROLLED ORIGINAL
imposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.AnthonyofPaduaCatholicChurch,Inc.
“(@)Therealproperties,andanyimprovementsontheproperties,locatedinSquare6005,Lots802and803shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orChurchoftheAssumptionoftheBlessedVirginMaryCatholicChurch,Inc.“(e)Therealproperties,andauyimprovementsontheproperties,locatedinSquare4558,
Lot33,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.BenedicttheMoorCatholicChureh,Inc.“(®)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1862,Lot802;andSquare1863,Lots47,824,825,and826,shallbeexemptfromthetaximposedby
Chapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orShrineoftheMostBlessedSacramentCatholicChurch,Ine.“(g)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1263,Lot163shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle
42solongasthepropertiesareownedandusedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orEpiphanyCatholicChurch,Inc.“(h)Therealproperties,andanyimprovementsontheproperties,locatedinSquare4217,Lot802;andSquare4217N,Lot808shallbeexemptfromthetaximposedbyChapter9of
thistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.FrancisdeSalesCatholicChurch,Inc.“(@Therealproperties,andanyimprovementsontheproperties,locatedinSquare5550,
Lot808;andSquare5552,Lot832shallbeexemptfromthetaximposedbyChapter9ofthistideandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.FrancisXavierCatholicChurch,Inc.
“@)Therealproperties,andanyimprovementsontheproperties,locatedinSquare3224,Lot800shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhis
successorsinoffice,acorporationsole,orSt.GabrielCatholicChurch,Inc.“(k)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1036,Lots114,804,and805;andSquare1071,Lot805shallbeexemptfromthetaximposedby
Chapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyComforter-St.CyprianCatholicChurch,Ine.“Q)Therealproperties,andanyimprovementsontheproperties,locatedinSquare957,
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ENROLLED ORIGINAL
Lot814;andSquare4065,Lot819shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyNameofJesusCatholic
Chureh,Ine.“(m)Therealproperties,andanyimprovementsontheproperties,locatedinSquare557,Lot140shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyRedeemerCatholicChurch,Inc.
“(a)Therealproperties,andanyimprovementsontheproperties,locatedinSquare566,Lots857,859,860,and865,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyRosaryCatholicChurch,
Inc.(0)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
1227,Lot95shallbeexemptfromthetaximposedbyChapter9 ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orHolyTrinityCatholicChurch,Inc.“(p)Therealproperties,andanyimprovementsontheproperties,locatedinSquare423,Lots2,801,and802shallbeexemptfromtbetaximposedbyChapter9ofthistitleandChapter11
ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orImmaculateConceptionCatholicChurch,Inc.“(q)Therealproperties,andanyimprovementsontheproperties,locatedinSquare5204,Lot37shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle
42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuecessorsinoffice,acorporationsole,orChurchoftheIncarnationCatholicChurch,Ine.(x)Therealproperties,andanyimprovementsontheproperties,locatedinSquare756,Lots47,52,827,and828shallbeexemptfromthetaximposedbyChapter9ofthistitleand
Chapter11ofTitle42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.Joseph’sonCapitolHillCatholieChurch,Inc.“(s)Therealproperties,andanyimprovementsontheproperties,locatedinSquare5330,
Lots24and31shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.LukeCatholicChurch,Ine.
“(t)Therealproperties,andanyimprovementsontheproperties,locatedinSquare3111,Lot806;andSquare3531,Lots116and117shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholic
ArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.MartinofToursCatholicChurch,Ine.“(u)Therealproperties,andanyimprovementsontheproperties,locatedinSquare518,
Lots911and912,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11of
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ENROLLED ORIGINAL,
Title42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashington
andhissuccessorsinoffice,acorporationsole,orSt.Mary,MotherofGod,CatholicChurch,Inc.“(v)Therealproperties,andanyimprovementsontheproperties,locatedinSquare2939,Lots802,808,and811shallbeexemptfromthetaximposedbyChapter9ofthisttleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopof
Washingtonandhissuccessorsinoffice,acorporationsole,orNativityCatholicChurch,Inc.“(w)Therealproperties,andanyimprovementsontheproperties,locatedinSquare5817,Lot803,andPAR-0226-0037shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orOurLadyofPerpetualHelpCatholicChurch,Inc.
“(x)Therealproperties,andanyimprovementsontheproperties,locatedinPAR-0198-0065andPAR-0199-0049shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orOurLadyQueenofPeaceCatholicChurch,Ine.
“(y)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1374,Lots859and860shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orOurLadyofVictoryCatholic
Church,Inc.“(z)Therealproperties,andanyimprovementsontheproperties,locatedinSquare376,Lots820,821,822,and827shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.PatrickCatholicChurch,Inc.
“(aa)Therealproperties,andanyimprovementsontheproperties,locatedinSquare203Lot93;andSquare189andLot45shallbeexemptfromthetaximposedbyChapter9ofthisttleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishop
ofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.AugustineCatholieChurch,Inc.“(bb)‘Therealproperties,andanyimprovementsontheproperties,locatedinSquare733,Lot50;andSquare793,Lot25shallbeexemptfromthetaximposedbyChapter9ofthisttle
andChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,corporationsole,orSt.PeterCatholicChurch,Inc.“(cc)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
2675,Lot826;andSquare2609,Lot857,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orShrineofthe
SacredHeartCatholicChurch,Inc.“(dd)‘Therealproperties,andanyimprovementsontheproperties,locatedinSquare27,
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ENROLLED ORIGINAL
Lot30shailbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuecessorsinoffice,acorporationsole,orSt.StephentheMartyrCatholicChurch,Ine.“(ec)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
5773,Lot835;Square5605,Lot110;andSquare5780,Lot821,shallbeexemptfiomthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.TeresaofAvilaCatholicChurch,Inc.
“(E8)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1739,Lot57shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle
42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt,LouisdeFranceCatholicChurch,Inc.“(gg)Therealproperties,andanyimprovementsontheproperties,locatedinSquare2529,Lot305shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhis
successorsinoffice,acorporationsole,orOurLadyQueenoftheAmericasCatholicChurch,
Ine,“(hh)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1729,Lot0007shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11of
Title42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.AnnCatholicChurch,Ine.“Gii)Therealproperties,andanyimprovementsontheproperties,locatedinSquare2108,Lot806,shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashington
andhissuccessorsinoffice,acorporationsole,orSt.ThomasApostleCatholicChurch,Ine,“(jj)Therealproperties,andanyimprovementsontheproperties,locatedinSquare6242,Lot834shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhis
suecessorsinoffice,acorporationsole,orSt.ThomasMoreCatholicChureh,Ine,“(kk)Therealproperties,andanyimprovementsontheproperties,locatedinSquare698,Lot818shallbeexemptftomthetaximposedbyChapter9ofthisttleandChapter11ofTitle
42solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orSt.VincentdePaulCatholicChurch,Inc.“(ll)Therealproperties,andanyimprovementsontheproperties,locatedinSquare159,
Lot860shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,orCathedralofSt.MatthewtheApostleCatholic
Church,Inc.“(mm)Therealproperties,andanyimprovementsontheproperties,locatedinSquare1863,Lot1shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonand
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ENROLLED ORIGINAL
hissuccessorsinoffice,a corporationsole,or Shrineofthe Most BlessedSacramentCatholic
Church,Inc.
“(nn)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
4217N,Lot805shallbeexemptfromthetaximposedby Chapter9ofthistitleandChapter11of
Title42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashington
and hissuccessorsinoffice,a corporationsole,or St.Francisde SalesCatholicChurch,Inc.
“(00)Therealproperties,andanyimprovementsontheproperties,locatedinSquare
376,Lot828shallbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle
42,solongasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonand
hissuccessorsinoffice,a corporationsole,or St.PatrickCatholicChurch,Inc.
“(pp)Therealproperties,andanyimprovementsontheproperties,locatedinSquare203,
Lot806shailbeexemptfromthetaximposedbyChapter9ofthistitleandChapter11ofTitle42,so
longasthepropertiesareownedbytheRomanCatholicArchbishopofWashingtonandhis
successorsinoffice,a corporationsole,orSt.AugustineCatholicChurch,Inc.
“(qq)Thetaxexemptionsprovidedpursuanttothissectionshallbeinadditionto,andnot
lieuof,anyothertaxrelieforassistancefromanyothersourceapplicabletotheRomanCatholic
ArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,andtherespective
parishesoftheArchdioceseofWashingtonasnamedinsubsections(a)through(pp).
“(r)Thepropertieslistedinsubsections(a)through(pp)maybetransferredthrough
supplementaldeeds,forno additionalconsideration,from theRoman CatholicArchbishopof
Washington and hissuccessorsinoffice,a corporationsole,astherecordowner,tothe
respectiveparishesoftheArchdioceseofWashingtonasnamedinsubsections(a)through(pp),
andanysuchsupplementaldeedtransfersshallbeexemptfromthetaxesimposedbyChapter9
ofthistitleandChapter11ofTitle42,andshallnotrequirethesubmissionofrealpropertytax
exemptionapplications,
“(ss)Eachoftherealpropertieslistedinsubsections(a)through(kk)shallremainexempt
fromtaxationimposedbyChapter8ofthistitleunder§47-1002solongasthepropertyis
ownedbytheRomanCatholicArchbishopofWashingtonandhissuccessorsinoffice,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(rr),forno additionalconsideration,fromtheRoman
CatholicArchbishopofWashingtonandhissuccessorsinoffice,acorporationsole,astherecord
‘owner,totherespectiveparishesoftheArchdioceseofWashingtonasnamedinsubsections(a)
through(kk,thepropertiesinquestionshallremainexemptfromtaxationunder§47-1002,
subjecttoanyapplicableprovisionsof§ 47-1005foranytaxableportionoftheproperty.
“(t)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.‘TheCounciladoptsthefiscalimpactstatementoftheBudgetDirectorasthefiscalimpactstatementrequiredbysection4aoftheGeneralLegislativeProceduresActof1975,approvedOctober16,2006(120Stat.2038;D.C.OfficialCode§1-301.47a).
Sec.4.Effectivedate.(a)ThisactshalltakeeffectfollowingapprovalbytheMayor(orintheeventofvetobytheMayor,actionbytheCounciltooverridetheveto)anda30-dayperiodofcongressionalreviewasprovidedinsection602(c)(1)oftheDistrictofColumbiaHomeRuleAct,approved
December24,1973(87Stat.813;D.C.OfficialCode§1-206.02(¢)(1)).
(b)Thisactshallexpireafter225daysofitshavingtakeneffect.
‘hairman_
Councilofthe Districtof Columbia
Mayor
District
APPROVEDAPRIL 22, 2026
WASHINGTON,DG,20004
DocketNo.826-0613
[]ITEMONCONSENTCALENDAR
COUNCILOF THEDISTRICTOF COLUMBIA
EXTACTION FirstReading
[x1VOTEDATE March3,2026
[X]VOICEvote ‘Approved
RECORDEDVOTEONREQUEST
ABSENT
{TROLLCALLVOTE-Resut
CounciiMember[aye[Nay|NV_|a8[Rec|CounciMember [Aye|Nay|NV|AB.[Rec|CouncilMember [Aye[Nay|NV[AB[Rec
CharmanMendelson)x Frumin x Pho
Aen x Henderson| x R.white
Bonds x LowsGeorge_| x T.wnite
Crawtora x Nedeau x
Felder x Parker x
X--IndicateVote AB~Absent : NV-Present,NotVoting _Rec- Recused
CERTIFICATIONRECORD
DocketNo. 826-0619
[XIITEMONCONSENTCALENDAR
[XTACTION FinalReading,CC
(XIVOTEDATE March34,2026
[X]VOICEvoTE ‘Approved
RECORDEDVOTEONREQUEST
ASSENT
{JROLLCALLVOTE-Resut
[GounaMember[aye[NayWV [AS[Ree]CoundMember[Ave]Nay|NW.[AB[Ree[GounelMember“|Ayo[Nay[WWAB [Ree
CChaimanMendelson]X Frummin x Pino
Alon x Henderson| X white
Bonds x LewisGeorge| x TT.winite
Crawors x Nadeau x
Folder x Parker x
X-IndicateVote. ‘AB-Absent NV-Present,NotVoting “-Rec.+Recused
CERTIFICATIONRECORD
cee totheCounel tae Date