District Of Columbia § 47-1005 - Real property tax exemption.
Full text of District Of Columbia D.C. Code § 47-1005 — Real property tax exemption., with citation guidance and answers to common questions.
§ 47-1005. Real property tax exemption.
47-1005If 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 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.
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 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.
This section shall not apply to grounds used by individuals for the purpose of producing food commodities, as defined in .
Annotations
Applicability of : Section 6183 of removed the funding requirement and other applicability restrictions in , § 302, as enacted.
Section 301 of provided that nothing in the act shall be construed to create a governmental liability or cause of action against the District related to the safety of food purchased on District lands by non-governmental entities.
Section 4 of provided for the application of the act. See note to .
Real property tax exemption for downtown sports arena: Section 3(b) of provided that the provisions of §§ , , and shall apply with respect to the improvements exempted by the section.
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.
“(b) This section shall apply as of September 28, 1994.”
“(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.
“(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, recordation tax, and business improvement district taxation.
Real property tax exemption for downtown sports arena: Section 3 of , the Arena Tax Amendment Act of 1994, as amended by , § 30, and , § 7021, provided:
Section 7022 of provided that this subtitle shall apply as of July 12, 2007.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-1005
What does D.C. Code § 47-1005 cover?
Section 47-1005 ("Real property tax exemption.") 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 § 47-1005?
A common citation format is "D.C. Code § 47-1005" (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 § 47-1005 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.