District Of Columbia § 6-204 - Tax exemption.
Full text of District Of Columbia D.C. Code § 6-204 — Tax exemption., with citation guidance and answers to common questions.
§ 6-204. Tax exemption.
6-204All assets and income of the Authority and all Housing Properties (whether or not owned or operated by the Authority) shall be exempt from District taxation, subject to the conditions contained in subsection (b) of this section and the approval required by subsection (c) of this section. Absent an agreement with the Authority approved by the Council, for-profit activities shall not be exempt from District taxation.
The Authority is empowered to negotiate tax exemption agreements concerning for-profit activities. These tax exemption agreements shall be limited to full or partial relief from the following District taxes: property, income, and sales. The maximum duration of any tax exemption agreement under this section shall be 5 years.
Before a tax exemption agreement involving for-profit activities can become effective, legislation for this purpose shall be submitted to the Council for approval by act.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 6-204
What does D.C. Code § 6-204 cover?
Section 6-204 ("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 § 6-204?
A common citation format is "D.C. Code § 6-204" (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 § 6-204 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.