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

District of Columbia § 47-1045

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

Text

(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 .

(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.

(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.

(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.

Legislative History

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