§ 47–1007. Real property tax exemption.

(a) Every institution, organization, corporation, or association owning property exempt under the provisions of paragraphs (4) to (20) of § 47-1002 shall, before April 2 of each year, furnish the Mayor a report, under oath, showing the purposes for which its exempt property has been used during the preceding calendar year; provided however, that the requirement for a report shall be satisfied by submitting an application for exemption from tax, and an income and expense statement pursuant to § 47-1002(20). Upon written application by the institution, organization, corporation, or association filed before April 2 of any year, the Mayor may extend the time for filing said report for a reasonable period.

(b) If such report is not filed within the time provided herein, or as extended by the Mayor, the property of the institution, organization, corporation, or association affected shall immediately be assessed and taxed until the required report is filed; provided, that the Mayor may abate the tax for reasonable cause.

(c) If the report is not filed within the time provided in subsection (a) of this section, or as extended by the Mayor, a penalty in the amount of $250 shall be assessed. The penalty shall constitute a delinquent tax on the real property when not paid within 30 days after the date of levy. The Mayor may abate the penalty for reasonable cause.

(Dec. 24, 1942, 56 Stat. 1091, ch. 826, § 3; Oct. 4, 1978, D.C. Law 2-116, § 2, 25 DCR 1735; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(x), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(v), 50 DCR 896; Oct. 30, 2018, D.C. Law 22-168, § 7082, 65 DCR 9388.)

Prior Codifications

1981 Ed., § 47-1007.

1973 Ed., § 47-801c.

Section References

This section is referenced in § 47-811.02, § 47-857.14, § 47-1002, § 47-1003, § 47-1005.01, § 47-1005.02, § 47-1008, § 47-1009, § 47-1010.01, § 47-1038, § 47-1039, § 47-1040, § 47-1041, § 47-1042, § 47-1043, § 47-1044, § 47-1045, § 47-1046, § 47-1049, § 47-1054, § 47-1056, § 47-1057, § 47-1059, § 47-1060, § 47-1061, § 47-1062, § 47-1066, § 47-1068, § 47-1069, § 47-1070, § 47-1071, § 47-1072, § 47-1077, § 47-1078, § 47-1079, § 47-1080, § 47-1082, § 47-1084, § 47-1086, § 47-1087, § 47-1089, § 47-1091, § 47-1092, § 47-4620, § 47-4624, § 47-4633, § 47-4636, § 47-4639, § 47-4641, § 47-4642, § 47-4651, § 47-4655, § 47-4657, and § 47-4702.

Effect of Amendments

D.C. Law 13-305, in subsec. (a), substituted “before April 1 of each year” for “on or before March 1, 1943, on or before March 1st of each succeeding year” in the first sentence, and substituted “April 1 of each year” for “March 1st of any year” in the second sentence; in subsec. (b), substituted “provided that the Mayor may abate the tax for any reasonable cause” for “provided, however, that such tax shall be for a minimum period of 30 days”; and added subsec. (c).

D.C. Law 14-282, in subsec. (a), substituted “April 2” for “April 1”.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7082 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).

For temporary (90 days) amendment of this section, see § 7082 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).

For temporary (90 day) amendment of section, see § 2(v) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see § 12(x) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) amendment of section, see § 12(x) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) amendment of section, see § 12(x) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

Temporary Legislation

For temporary (225 day) amendment of section, see § 2(v) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

For temporary (225 day) amendment of section, see § 12(x) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) amendment of section, see § 12(x) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

Section 4 of D.C. Law 16-7 amended § 3(a) of D.C. Law 10-189, set out as a Miscellaneous Note below, by substituting “as an arena” for “as a downtown sports arena”.

Section 6(b) of D.C. Law 16-7 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

Real property tax exemption for downtown sports arena: Section 3 of D.C. Law 10-189, the Arena Tax Amendment Act of 1994, as amended by D.C. Law 16-191, § 30, provided:

“(a) Notwithstanding any other law, that portion of the real property, described as lot 0047 in square 0455, in preparation for occupation and use, under construction for occupation or use, or occupied and used as a multi-purpose arena and related amenities shall be exempt from real property taxation, possessory interest taxation and business improvement district taxation.

“(b) The exemption provided by this section shall apply so long as the Land Disposition Agreement—Ground Lease, by and between The District of Columbia Redevelopment Land Agency, The District of Columbia, and DC Arena, LP, dated as of December 29, 1995 and recorded with the Recorder of Deeds on January 5, 1996 as instrument number 9600001285, remains in effect.

“(b) This section shall apply as of September 28, 1994.”

Jewish War Veterans, U.S.A. National Memorial, Incorporated: Public Law 98-486 provided that certain property of the Jewish War Veterans, U.S.A. National Memorial, Incorporated, is exempt from taxation by the District of Columbia.