Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption Amendment Act of 2026

March 24, 2026
Nyasha Smith, Secretary
Council of the District of Columbia
1350 Pennsylvania Avenue NW
Washington, DC 20004

Dear Secretary Smith,

Today, I am introducing the Archdiocese of Washington Parish Real Property, Deed
Recordation, and Transfer Tax Exemption Amendment Act of 2026. This legislation would
facilitate the retitling of properties owned by the Archdiocese of Washington to the constituent
parishes that use and control those properties exclusively for religious, charitable, and related
nonprofit uses. Archdioceses across the country have engaged in similar retitling efforts to align
property ownership with church policies and cannon law.1 Please find enclosed a signed copy
of the legislation, which is cointroduced by Councilmember Charles Allen.

This legislation, which is substantively identical to emergency legislation adopted by the Council
on March 3, 2026, exempts the following properties from deed recordation and transfer taxes
when they are retitled and formally placed in the ownership of individual parishes in the
Archdiocese of Washington:

Ward 1: 5 properties in 2 parishes:
• Shrine of the Sacred Heart Catholic Church, Inc.
o Square 2675, Lot 826 1516 Park Road, NW
o Square 2609, Lot 857 1621-1645 Park Road, NW
• St. Augustine Catholic Church, Inc.
o Square 203 Lot 93 1419-1425 V Street, NW
o Square 189 Lot 45 2028 15th Street, NW
o Square 203, Lot 806 1413 V Street, NW2

Ward 2: 15 properties in 7 Parishes:

1 See, e.g., Archdiocesan properties transfer follows U.S. dioceses in responding to canon law directive ,
Detroit Catholic, Dec. 17, 2018, available at https://www.detroitcatholic.com/news/archdiocesan -properties-
transfer-follows-u-s-dioceses-in-responding-to-canon-law-directive.
2 This property incurs property taxes. This legislation would not exempt this property from property taxes —only
transfer and recordation taxes.
2
• Cathedral of St. Matthew the Apostle Church, Inc.
o Square 159 Lot 861 1721-1725 Rhode Island Ave, NW
o Square 159 Lot 827 1726 N Street, NW
o Square 159 Lot 860 1717 Rhode Island Ave, NW3
• Epiphany Catholic Church, Inc.
o Square 1263 Lot 163 2714 Dumbarton Street, NW
• Holy Trinity Catholic Church, Inc.
o Square 1227, Lot 95 3514 O Street, NW
• Immaculate Conception Catholic Church, Inc.
o Square 423, Lot 801 711 N Street, NW
o Square 423, Lot 802 707 N Street, NW
o Square 423, Lot 2 1315 8th Street, NW
• Our Lady Queen of the Americas Catholic Church, Inc.
o Square 2529, Lot 305 2200 California Street, NW
• St. Patrick Catholic Church, Inc.
o Square 376, Lot 820 619 10th Street, NW
o Square 376, Lot 821 G Street NW
o Square 376, Lot 822 924 G Street NW
o Square 376, Lot 827 615 10th Street, NW
o Square 376, Lot 828 923 F Street, NW4
• St. Stephen the Martyr Catholic Church, Inc.
o Square 27, Lot 30 2436 Pennsylvania Avenue, NW

Ward 3: 15 properties in 6 Parishes:
• Annunciation Catholic Church, Inc.
o Square 1800 Lot 1 3915 Massachusetts Ave, NW
o Square 1800 Lot 20
o Square 1800 Lot 802 3200 39th Street, NW
o Square 1815 Lot 101 3810 Massachusetts Ave, NW
• Our Lady of Victory Catholic Church, Inc.
o Square 1374, Lot 859 4835 MacArthur Boulevard, NW
o Square 1374, Lot 860 4806 U Street, NW
• Shrine of Most Blessed Sacrament Catholic Church, Inc.
o Square 1862 Lot 802 6001 Western Avenue, NW
o Square 1863 Lot 1 5863 Chevy Chase Parkway, NW5
o Square 1863 Lot 47 5949 Western Avenue, NW
o Square 1863 Lot 824 Patterson Street
o Square 1863 Lot 825 3637 Patterson Street
o Square 1863 Lot 826 Patterson Street
• St. Ann Catholic Church, Inc.

3 This property incurs property taxes. This legislation would not exempt this property from property taxes —only
transfer and recordation taxes.
4 This property incurs property taxes. This legislation would not exempt this property from property taxes —only
transfer and recordation taxes.
5 This property incurs property taxes. This legislation would not exempt this property from property taxes —only
transfer and recordation taxes.
3
o Square: 1729 Lot: 0007 4400 Wisconsin Ave, NW
• St. Louis de France Catholic Church, Inc.
o Square 1739, Lot 57 4125 Garrison Street, NW
• St. Thomas Apostle Catholic Church, Inc.
o Square 2108 Lot 806 2665 Woodley Road, NW

Ward 4: 4 properties in 2 Parishes
• Nativity Catholic Church, Inc.
o Square 2939, Lots 802 6000 Georgia Avenue, NW
o Square 2939, Lot 808 6008 Georgia Avenue, NW
o Square 2939, Lot 811 6001 13th Street, NW
• St. Gabriel Catholic Church, Inc.
o Square 3224 Lot 800 26 Grant Circle, NW

Ward 5: 19 properties in 4 Parishes
• Holy Name of Jesus Catholic Church, Inc.
o Square 4065 Lot 819 1217 West Virginia Avenue, NE
• St. Anthony of Padua Catholic Church, Inc.
o Square 3880 Lot 1 3420 12th Street, NE
o Square 3880 Lot 2 12th Street
o Square 3880 Lot 13 Monroe Street, NE
o Square 3880 Lot 17 Lawrence Avenue, NE
o Square 3880 Lot 18 Lawrence Avenue, NE
o Square 3880 Lot 19 Lawrence Avenue, NE
o Square 3880 Lot 800 1030 Lawrence Ave, NE
o Square 3880 Lot 801 Monroe Street, NE
o Square 3880 Lot 802 Lawrence Avenue, NE
o Square 3880 Lot 803
o Square 3880 Lot 804
o Square 3880 Lot 805 12th Street, NE
• St. Francis de Sales Catholic Church, Inc.
o Square 4217 Lot 802 2905 King Place, NE
o Square 4217N Lot 805 2028 Fulton Place, NE [2028 St Francis de Sales Pl]6
o Square 4217N Lot 808 2015-2021 Rhode Island Ave NE
• St. Martin of Tours Catholic Church, Inc.
o Square 3111, Lot 806 1908 North Capitol Street, NW
o Square 3531, Lot 116 116 T Street, NW
o Square 3531, Lot 117 65 Todd Place, NW

Ward 6: 17 properties in 8 Parishes
• Holy Comforter - St. Cyprian Catholic Church, Inc.
o Square 1036 Lot 114 14th & East Capitol Street, SE
o Square 1036 Lot 804 14th Street, SE
o Square 1036 Lot 805 1357 East Capitol Street, SE

6 This property incurs property taxes. This legislation would not exempt this property from property taxes —only
transfer and recordation taxes.
4
• Holy Name of Jesus Catholic Church, Inc.
o Square 957 Lot 814 920 11th Street, NE
• Holy Redeemer Catholic Church, Inc.
o Square 557 Lot 140 206 New York Avenue, NW
• Holy Rosary Catholic Church, Inc.
o Square 556 Lot 857 3rd Street, NW
o Square 556 Lot 859 595 and 595 1/2 3rd Street, NW
o Square 556 Lot 860 3rd Street, NW
o Square 556 Lot 865 2nd Street, NW
• St. Joseph's on Capitol Hill Catholic Church, Inc.
o Square 756, Lot 47 220 C Street, NE
o Square 756, Lot 52 220 C Street, NE
o Square 756, Lot 827 313 Second Street, NE7
• St. Mary, Mother of God, Catholic Church, Inc.
o Square 518, Lot 911 717 5th Street8
o Square 518, Lot 912 727 5th Street, NW
• St. Peter Catholic Church, Inc.
o Square 793, Lot 25 422 3rd Street, SE
o Square 733, Lot 50 301-313 2nd Street, SE
• St. Vincent de Paul Catholic Church, Inc.
o Square 698 Lot 818 14 M Street, SE

Ward 7: 9 properties in 6 Parishes
• Holy Comforter - St. Cyprian Catholic Church, Inc.
o Square 1071 Lot 805 1501 East Capitol Street, SE
• Church of the Incarnation Catholic Church, Inc.
o Square 5204, Lot 37 880 Eastern Avenue, NE
• Our Lady Queen of Peace Catholic Church, Inc.
o PAR 01980065 3800 Ely Place, SE
o PAR 01990049 3742 Ely Place, SE
• St. Benedict the Moor Catholic Church, Inc.
o Square 4558 Lot 33 310-330 21st Street, NE
• St. Francis Xavier Catholic Church, Inc.
o Square 5550 Lot 808 2800 Pennsylvania Avenue, SE
o Square 5552 Lot 832 2700 O Street, SE
• St. Luke Catholic Church, Inc.
o Square 5330, Lots 24 4934 Ayers Place, SE
o Square 5330, Lots 31 4925 East Capitol Street, SE

Ward 8: 8 properties in 4 Parishes
• Church of the Assumption of the Blessed Virgin Mary Catholic Church, Inc.
o Square 6005 Lot 802 220 Highview Place, SE

7 Part of this property incurs property taxes. This legislation would not modify property taxes for this property—
only transfer and recordation taxes.
8 Part of this property incurs property taxes. This legislation would not modify property taxes for this property—only
transfer and recordation taxes.
5
o Square 6005 Lot 803 3405 Martin Luther King, Jr. Ave, SE
• Our Lady of Perpetual Help Catholic Church, Inc.
o Square 5817 Lot 803 1600 Morris Road, SE
o PAR 02260037 1498 Morris Road, SE
• St. Teresa of Avila Catholic Church, Inc.
o Square 5773 Lot 835 1244 V Street, SE
o Square 5605 Lot 110 1430 Minnesota Avenue, SE
o Square 5780 Lot 821 1401 V Street, SE
• St. Thomas More Catholic Church, Inc.
o Square 6242 Lot 834 4275 4th Street, SE

At the time many of these properties were acquired, District law did not permit Catholic parishes
to incorporate or to hold legal title to real property in their own names. As a result, record title to
approximately 92 parish properties across all 8 Wards of the District was placed in the name of
the Archbishop of Washington, acting as a corporation sole, for the use and benefit of the
respective parishes. While the Archbishop of Washington held the record title, the individual
parishes remained the equitable and beneficial owners of their respective properties, as was
consistent with the longstanding legal practice of the time.

Modern nonprofit incorporation laws now allow Catholic parishes to be recognized as civil-law
entities capable of owning property in their own names. District parishes have formally
incorporated and initiated efforts to retitle parish properties to reflect parish ownership, as
required under nonprofit law when a property is held for the benefit of a nonprofit entity.

The retitling of these properties does not involve the sale or exchange of property for
consideration, does not alter the use of the properties, and does not result in any change in
beneficial ownership. The transfers are intended solely to confirm record title in the name of the
existing beneficial owners—the parishes—and to ensure legal clarity and continuity of parish
operations.

District law provides exemptions for deeds that supplement or confirm prior recorded deeds
without additional consideration from transfer taxes under D.C. Code § 44-902(8) and from
recordation taxes under D.C. Code § 42-1102(6). Despite these longstanding exemptions, efforts
by District Catholic parishes to record supplemental confirmatory deeds have been rejected,
resulting in uncertainty regarding tax liability and placing parish properties at risk of incurring
substantial real property, transfer, and recordation taxes while time-consuming and costly
administrative processes are pending.

This legislation is necessary to clarify the tax-exempt status and nature of these parish property
transfers, to prevent the accrual of unwarranted tax liabilities, to avoid unnecessary
administrative procedures that are costly and time consuming, and because as long as the
properties are not retitled, the parishes are unable to transact property matters in their own name
and their ownership interests are unnecessarily denied and go unrecognized when interacting
with third parties.

6
I look forward to working with my colleagues on the Council and in the executive to advance
this legislation. Please contact my Deputy Chief of Staff, Conor Shaw, at cshaw@dccouncil.gov
if you have any questions about this legislation.

Sincerely,

Zachary Parker
Ward 5 Councilmember
Chair, Committee on Youth Affairs

1
_____________________________ _____________________________ 2
Councilmember Charles Allen Councilmember Zachary Parker 3
4
5
A BILL 6
7
_________________________ 8
9
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 10
11
_________________________ 12
13
To amend Chapter 10 of Title 47 of the District of Columba Official Code to provide real 14
property, deed recordation, and deed transfer tax exemptions for properties held under the 15
ownership of The Roman Catholic Archbishop of Washington & his successors in office, 16
a corporation sole, or the respective parishes of the Archdiocese of Washington 17
18
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may 19
be cited as the “Archdiocese of Washington Parish Real Property, Deed Recordation, and 20
Transfer Tax Exemption Amendment Act of 2026”. 21
Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as 22
follows: 23
(a) The table of contents is amended by adding a new section designation to read as 24
follows: 25
“Sec. 47-1099.16. Archdiocese of Washington Parish Real Property, Deed Recordation, 26
and Deed Transfer Tax Exemptions” 27
(b) A new section 47-1099.16 is added to read as follows: 28
Ҥ 47-1099.16 Archdiocese of Washington Parish Real Property, Deed Recordation, and 29
Deed Transfer Tax Exemptions. 30
“(a) The real properties, and any improvements on the properties, located in Square 159, 31
Lots 861 and 827, shall be exempt from the taxes imposed by Chapter 9 of this title and Chapter 11 32

of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 33
Washington & his successors in office, a corporation sole, or the Cathedral of St. Matthew the 34
Apostle Catholic Church, Inc. 35
“(b) The real properties, and any improvements on the properties, located in Square 36
1800, Lots 1, 20, and 802; and Square 1815, Lot 101, shall be exempt from the tax imposed by 37
Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman 38
Catholic Archbishop of Washington & his successors in office, a corporation sole, or 39
Annunciation Catholic Church, Inc. 40
“(c) The real properties, and any improvements on the properties, located in Square 41
3880, Lots 1, 2, 13, 17, 18, 19, 800, 801, 802, 803, 804, and 805 shall be exempt from the tax 42
imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by 43
The Roman Catholic Archbishop of Washington & his successors in office, a corporation sole, or 44
St. Anthony of Padua Catholic Church, Inc. 45
“(d) The real properties, and any improvements on the properties, located in Square 46
6005, Lots 802 and 803 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 47
11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 48
Washington & his successors in office, a corporation sole, or Church of the Assumption of the 49
Blessed Virgin Mary Catholic Church, Inc. 50
“(e) The real properties, and any improvements on the properties, located in Square 4558, 51
Lot 33, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 52
long as the properties are owned by The Roman Catholic Archbishop of Washington & his 53
successors in office, a corporation sole, or St. Benedict the Moor Catholic Church, Inc. 54
“(f) The real properties, and any improvements on the properties, located in Square 1862, 55

Lot 802; and Square 1863, Lots 47, 824, 825, and 826, shall be exempt from the tax imposed by 56
Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman 57
Catholic Archbishop of Washington & his successors in office, a corporation sole, or the Shrine 58
of the Most Blessed Sacrament Catholic Church, Inc. 59
“(g) The real properties, and any improvements on the properties, located in Square 60
1263, Lot 163 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 61
42 so long as the properties are owned and used by The Roman Catholic Archbishop of 62
Washington & his successors in office, a corporation sole, or Epiphany Catholic Church, Inc. 63
“(h) The real properties, and any improvements on the properties, located in Square 64
4217, Lot 802; and Square 4217N, Lot 808 shall be exempt from the tax imposed by Chapter 9 of 65
this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 66
Archbishop of Washington & his successors in office, a corporation sole, or St. Francis de Sales 67
Catholic Church, Inc. 68
“(i) The real properties, and any improvements on the properties, located in Square 5550, 69
Lot 808; and Square 5552, Lot 832 shall be exempt from the tax imposed by Chapter 9 of this title 70
and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 71
Archbishop of Washington & his successors in office, a corporation sole, or St. Francis Xavier 72
Catholic Church, Inc. 73
“(j) The real properties, and any improvements on the properties, located in Square 3224, 74
Lot 800 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 75
long as the properties are owned by The Roman Catholic Archbishop of Washington & his 76
successors in office, a corporation sole, or St. Gabriel Catholic Church, Inc. 77
“(k) The real properties, and any improvements on the properties, located in Square 78

1036, Lots 114, 804, and 805; and Square 1071, Lot 805 shall be exempt from the tax imposed by 79
Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman 80
Catholic Archbishop of Washington & his successors in office, a corporation sole, or Holy 81
Comforter - St. Cyprian Catholic Church, Inc. 82
“(l) The real properties, and any improvements on the properties, located in Square 957, 83
Lot 814; and Square 4065, Lot 819 shall be exempt from the tax imposed by Chapter 9 of this title 84
and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 85
Archbishop of Washington & his successors in office, a corporation sole, or Holy Name of Jesus 86
Catholic Church, Inc. 87
“(m) The real properties, and any improvements on the properties, located in Square 557, 88
Lot 140 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 89
long as the properties are owned by The Roman Catholic Archbishop of Washington & his 90
successors in office, a corporation sole, or the Holy Redeemer Catholic Church, Inc. 91
“(n) The real properties, and any improvements on the properties, located in Square 566, 92
Lots 857, 859, 860, and 865, shall be exempt from the tax imposed by Chapter 9 of this title and 93
Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 94
Washington & his successors in office, a corporation sole, or the Holy Rosary Catholic Church, 95
Inc. 96
“(o) The real properties, and any improvements on the properties, located in Square 97
1227, Lot 95 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 98
42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 99
successors in office, a corporation sole, or Holy Trinity Catholic Church, Inc. 100
“(p) The real properties, and any improvements on the properties, located in Square 423, 101

Lots 2, 801, and 802 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 102
of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 103
Washington & his successors in office, a corporation sole, or Immaculate Conception Catholic 104
Church, Inc. 105
“(q) The real properties, and any improvements on the properties, located in Square 106
5204, Lot 37 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 107
42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 108
successors in office, a corporation sole, or Church of the Incarnation Catholic Church, Inc. 109
“(r) The real properties, and any improvements on the properties, located in Square 756, 110
Lots 47, 52, and 828 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 111
of Title 42, so long as the properties are owned by The Roman Catholic Archbishop of 112
Washington & his successors in office, a corporation sole, or St. Joseph’s on Capitol Hill 113
Catholic Church, Inc. 114
“(s) The real properties, and any improvements on the properties, located in Square 756, 115
Lot 827 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 , 116
so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 117
successors in office, a corporation sole, or St. Joseph’s on Capitol Hill Catholic Church, Inc. 118
“(t) The real properties, and any improvements on the properties, located in Square 5330, 119
Lots 24 and 31 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of 120
Title 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington 121
& his successors in office, a corporation sole, or St. Luke Catholic Church, Inc. 122
“(u) The real properties, and any improvements on the properties, located in Square 123
3111, Lot 806; and Square 3531, Lots 116 and 117 shall be exempt from the tax imposed by 124

Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman 125
Catholic Archbishop of Washington & his successors in office, a corporation sole, or St. Martin 126
of Tours Catholic Church, Inc. 127
“(v) The real properties, and any improvements on the properties, located in Square 518, 128
Lot 912, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 129
long as the properties are owned by The Roman Catholic Archbishop of Washington & his 130
successors in office, a corporation sole, or St. Mary, Mother of God, Catholic Church, Inc. 131
“(w) The real properties, and any improvements on the properties, located in Square 518, 132
Lot 911 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so 133
long as the properties are owned by The Roman Catholic Archbishop of Washington & his 134
successors in office, a corporation sole, or St, Mary, Mother of God, Catholic Church, Inc. 135
“(x) The real properties, and any improvements on the properties, located in Square 136
2939, Lots 802, 808, and 811 shall be exempt from the tax imposed by Chapter 9 of this title and 137
Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 138
Washington & his successors in office, a corporation sole, or Nativity Catholic Church, Inc. 139
“(y) The real properties, and any improvements on the properties, located in Square 140
5817, Lot 803, and PAR-0226-0037 shall be exempt from the tax imposed by Chapter 9 of this title 141
and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 142
Archbishop of Washington & his successors in office, a corporation sole, or Our Lady of 143
Perpetual Help Catholic Church, Inc. 144
“(z) The real properties, and any improvements on the properties, located in PAR- 0198-145
0065 and PAR-0199-0049 shall be exempt from the tax imposed by Chapter 9 of this title and 146
Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 147

Washington & his successors in office, a corporation sole, or Our Lady Queen of Peace Catholic 148
Church, Inc. 149
“(aa) The real properties, and any improvements on the properties, located in Square 150
1374, Lots 859 and 860 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 151
11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 152
Washington & his successors in office, a corporation sole, or Our Lady of Victory Catholic 153
Church, Inc. 154
“(bb) The real properties, and any improvements on the properties, located in Square 155
376, Lots 820, 821, 822, and 827 shall be exempt from the tax imposed by Chapter 9 of this title and 156
Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 157
Washington & his successors in office, a corporation sole, or St. Patrick Catholic Church, Inc. 158
“(cc) The real properties, and any improvements on the properties, located in Square 203 159
Lot 93; and Square 189 and Lot 45 shall be exempt from the tax imposed by Chapter 9 of this title 160
and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 161
Archbishop of Washington & his successors in office, a corporation sole, or St. Augustine 162
Catholic Church, Inc. 163
“(dd) The real properties, and any improvements on the properties, located in Square 164
733, Lot 50; and Square 793, Lot 25 shall be exempt from the tax imposed by Chapter 9 of this title 165
and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 166
Archbishop of Washington & his successors in office, a corporation sole, or St. Peter Catholic 167
Church, Inc. 168
“(ee) The real properties, and any improvements on the properties, located in Square 169
2675, Lot 826; and Square 2609, Lot 857, shall be exempt from the tax imposed by Chapter 9 of 170

this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 171
Archbishop of Washington & his successors in office, a corporation sole, or Shrine of the Sacred 172
Heart Catholic Church, Inc. 173
“(ff) The real properties, and any improvements on the properties, located in Square 27, 174
Lot 30 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 175
long as the properties are owned by The Roman Catholic Archbishop of Washington & his 176
successors in office, a corporation sole, or St. Stephen the Martyr Catholic Church, Inc. 177
“(gg) The real properties, and any improvements on the properties, located in Square 178
5773, Lot 835; Square 5605, Lot 110; and Square 5780, Lot 821, shall be exempt from the tax 179
imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by 180
The Roman Catholic Archbishop of Washington & his successors in office, a corporation sole, or 181
St. Teresa of Avila Catholic Church, Inc. 182
“(hh) The real properties, and any improvements on the properties, located in Square 183
1739, Lot 57 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 184
42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 185
successors in office, a corporation sole, or St. Louis de France Catholic Church, Inc. 186
“(ii) The real properties, and any improvements on the properties, located in Square 187
2529, Lot 305 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 188
42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 189
successors in office, a corporation sole, or Our Lady Queen of the Americas Catholic Church, 190
Inc. 191
“(jj) The real properties, and any improvements on the properties, located in Square 192
1729, Lot 0007 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of 193

Title 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington 194
& his successors in office, a corporation sole, or St. Ann Catholic Church, Inc. 195
“(kk) The real properties, and any improvements on the properties, located in Square 196
2108, Lot 806, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of 197
Title 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington 198
& his successors in office, a corporation sole, or St. Thomas Apostle Catholic Church, Inc. 199
“(ll) The real properties, and any improvements on the properties, located in Square 200
6242, Lot 834 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 201
42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 202
successors in office, a corporation sole, or St. Thomas More Catholic Church, Inc. 203
“(mm) The real properties, and any improvements on the properties, located in Square 204
698, Lot 818 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 205
42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 206
successors in office, a corporation sole, or St. Vincent de Paul Catholic Church, Inc. 207
“(nn) The real properties, and any improvements on the properties, located in Square 208
159, Lot 860 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 209
42, so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 210
successors in office, a corporation sole, or the Cathedral of St. Matthew the Apostle Catholic 211
Church, Inc. 212
“(oo) The real properties, and any improvements on the properties, located in Square 213
1863, Lot 1 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 214
42, so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 215
successors in office, a corporation sole, or the Shrine of the Most Blessed Sacrament Catholic 216

Church, Inc. 217
“(pp) The real properties, and any improvements on the properties, located in Square 218
4217N, Lot 805 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of 219
Title 42, so long as the properties are owned by The Roman Catholic Archbishop of Washington 220
& his successors in office, a corporation sole, or St. Francis de Sales Catholic Church, Inc. 221
“(qq) The real properties, and any improvements on the properties, located in Square 222
376, Lot 828 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 223
42, so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 224
successors in office, a corporation sole, or the St. Patrick Catholic Church, Inc. 225
“(rr) The real properties, and any improvements on the properties, located in Square 203, 226
Lot 806 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so 227
long as the properties are owned by The Roman Catholic Archbishop of Washington & his 228
successors in office, a corporation sole, or St. Augustine Catholic Church, Inc. 229
“(ss) Annually the Roman Catholic Archbishop of Washington & his successors in office, 230
a corporation sole, or the respective parishes of the Archdiocese of Washington as named in 231
subsections (a) through (rr), shall make the reports required by § 47-1007, as applicable, and shall 232
have the appeal rights provided by § 47-1009. 233
“(tt) The tax exemptions provided pursuant to this paragraph shall be in addition to, and 234
not lieu of, any other tax relief or assistance from any other source applicable to The Roman 235
Catholic Archbishop of Washington & his successors in office, a corporation sole, and the 236
respective parishes of the Archdiocese of Washington as named in subsections (a) through (rr). 237
“(uu) The properties listed in subsections (a) through (rr) may be transferred through 238
supplemental deeds, for no additional consideration, from The Roman Catholic Archbishop of 239

Washington & his successors in office, a corporation sole, as the record owner, to the respective 240
parishes of the Archdiocese of Washington as named in subsections (a) through (rr), and any such 241
supplemental deed transfers shall be exempt from the taxes imposed by Chapter 9 of this title and 242
Chapter 11 of Title 42, and shall not require the submission of real property tax exemption 243
applications. 244
“(vv) Each of the real properties listed in subsections (a) through (mm) shall remain 245
exempt from taxation imposed by Chapter 8 of this title under § 47-1002 so long as the property 246
is owned by The Roman Catholic Archbishop of Washington & his successors in office, a 247
corporation sole, or the respective parishes of the Archdiocese of Washington as named in 248
subsections (a) through (mm), and provided that such owner, or any lessee, continues to use the 249
property as listed in subsections (a) through (mm) to provide religious, charitable, educational, or 250
related services, subject to any applicable provision(s) of § 47-1005 for any taxable portion of the 251
property. If any or all of the properties listed in subsections (a) through (mm) are transferred 252
through supplemental deed pursuant to subsection (uu), for no additional consideration, from The 253
Roman Catholic Archbishop of Washington & his successors in office, a corporation sole, as the 254
record owner, to the respective parishes of the Archdiocese of Washington as named in 255
subsections (a) through (mm), the property(ies) in question shall remain exempt from taxation 256
under § 47-1002, subject to any applicable provision(s) of § 47-1005 for any taxable portion of the 257
property, and there shall be no requirement for The Roman Catholic Archbishop of Washington 258
& his successors in office, a corporation sole, or the respective parishes of the Archdiocese of 259
Washington as named in subsections (a) through (rr), to submit a real property tax exemption 260
application in order to retain the tax exemption.” 261
Sec. 3. Fiscal impact statement. 262

The Council adopts the fiscal impact statement in the committee report as the fiscal 263
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 264
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 265
Sec. 4. Effective date. 266
This act shall take effect following approval by the Mayor (or in the event of veto by the 267
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 268
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 269
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 270
Columbia Register. 271