District of Columbia § 47-1005 Real property tax exemption.

District of Columbia Statutes

§ 47-1005 — Real property tax exemption.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 10 Property Exempt from Taxation.

(a)If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation under § 47-1002 is used to secure rent or income for an activity other than that for which the exemption was granted, the building (or portion thereof) or grounds shall be assessed and taxed, unless otherwise prohibited by law.

(b)If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation is used to secure a rent or income for any activity, where the exemption was not specifically limited to a particular use, the building (or a portion thereof) or grounds shall be assessed and taxed. This subsection shall not apply to rea

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(a) If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation under § 47-1002 is used to secure rent or income for an activity other than that for which the exemption was granted, the building (or portion thereof) or grounds shall be assessed and taxed, unless otherwise prohibited by law.

(b) If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation is used to secure a rent or income for any activity, where the exemption was not specifically limited to a particular use, the building (or a portion thereof) or grounds shall be assessed and taxed. This subsection shall not apply to real property exempt under § 47-1002(1) through (3), buildings or grounds subject to taxation under subsection (a) of this section, or real property immune from the levy and collection of tax under the laws of the United States.

(c) This section shall not apply to grounds used as an urban farm as certified by the Department of Energy and Environment pursuant to § 47-868 .

(d) This section shall not apply to buildings or grounds used to generate stormwater retention credits certified in accordance with section 531 of Title 21 of the District of Columbia Municipal Regulations (21 DCMR § 531).

(1) This section shall not apply to buildings or grounds used for solar energy generation, energy storage, solar energy management activities that comply with Energy Star guidelines, or electric vehicle charging.

(2) For the purpose of this subsection, the term:

(A) "Solar energy management activities" means activity intended to monitor, control, and optimize solar energy consumption to improve efficiency, reduce costs, and minimize environmental impacts.

(B) "Energy storage" means the collection and storage of energy generated by solar panels for later use, customarily through the use of battery energy storage systems.

District of Columbia § 47-1005 (Real property tax exemption.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Dec. 24, 1942, 56 Stat. 1091, ch. 826, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(v), 48 DCR 334; Apr. 30, 2015, D.C. Law 20-248, § 201(b), 62 DCR 1504