District Of Columbia § 42-202 - Exemption from recordation and transfer tax.
Full text of District Of Columbia D.C. Code § 42-202 — Exemption from recordation and transfer tax., with citation guidance and answers to common questions.
§ 42-202. Exemption from recordation and transfer tax.
42-202Except as otherwise provided in this chapter, a conservation easement may be created, conveyed, recorded, assigned, released, modified, terminated, or otherwise altered or affected in the same manner as other easements, provided that the recordation of any conservation easement as defined in , or of any assignment, release, modification, termination, or other alteration of a conservation easement shall be exempt from the recordation tax imposed by , and from the transfer tax imposed by .
The exemption provided for in paragraph (1) of this subsection shall not apply if the consideration for the conservation easement exceeds $100 in value.
No right or duty in favor of or against a person having a third-party right of enforcement arises under a conservation easement before its acceptance by the holder and a recordation of the acceptance.
Except as provided in , a conservation easement is unlimited in duration unless the instrument creating it otherwise provides.
An interest in real property in existence at the time a conservation easement is created is not impaired by it unless the owner of the interest is a party to the conservation easement or consents to it.
A conservation easement is valid even under the following circumstances:
It is not appurtenant to an interest in real property;
It can be or has been assigned to another holder;
It is not of a character that has been recognized traditionally at common law;
It imposes a negative burden;
It imposes affirmative obligations upon the owner of an interest in the burdened property or upon the holder;
The benefit does not touch or concern real property; or
There is no privity of estate or of contract.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 42-202
What does D.C. Code § 42-202 cover?
Section 42-202 ("Exemption from recordation and transfer tax.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 42-202?
A common citation format is "D.C. Code § 42-202" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 42-202 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.