§ 47-902. Enumeration of transfers exempt from tax.

Prior Codifications

1981 Ed., § 47-902.

Effect of Amendments

D.C. Law 13-241, in par. (15), deleted "and" from the end; in par. (16), substituted "; and" for a semicolon; and added par. (17).

D.C. Law 13-305, in par. (15), deleted "and" from the end; in par. (16), substituted a semicolon for a period at the end of subpars. (A) to (C); and added par. (18).

D.C. Law 14-213, in par. (16)(C), made a nonsubstantive change; in par. (17)(B), substituted "§ 47-2005(32)" for "§ 47-2005(28)"; and in pars. (16)(B), (17)(B) and (18), validated previously made technical corrections.

D.C. Law 14-232 substituted a semicolon for "; and" at the end of par. (17); substituted "; and" for a period at the end of par. (18); and added par. (19).

D.C. Law 14-282 repealed par. (1); in par. (2), substituted "governments, unless its taxation has been authorized by Congress;" for "governments;"; rewrote par. (3); repealed par. (4); made nonsubstantive changes in par. (18) and (19); and added pars. (20) and (21). Prior to amendment, pars. (1), (3), and (4) had read as follows:

"(1) Transfers completed prior to the effective date of the enactment of this chapter;"

"(3) Transfers of property by an institution, organization, corporation, association, or government (other than the United States of America or the District of Columbia) entitled to exemption from real property taxation under § 47-1002, which property was acquired solely for a purpose or purposes which would entitle such property to exemption under such section; provided, that a return, under oath, showing the purpose or purposes for which such property was acquired, shall accompany the deed at the time of its offer for recordation;

"(4) Transfers of property by an institution, organization, corporation, or association entitled to exemption from real property taxation by special act of the Congress, which property was acquired solely for a purpose or purposes for which such special exemption was granted; provided, that a return, under oath, showing the purpose or purposes for which such property was acquired, shall accompany the deed at the time of its offer for recordation;"

D.C. Law 15-105 validated a previously made technical correction.

D.C. Law 15-176, in par. (5), substituted "parent and child, or domestic partner as defined in § 32-701(3)," for "or parent and child,".

D.C. Law 15-293, in par. (3), substituted "District of Columbia); provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29);" for "District of Columbia);".

D.C. Law 15-354, in pars. (16)(C) and (17)(B), validated a previously made technical correction.

D.C. Law 16-33, substituted "parent and child, grandparent and grandchild, or domestic partners," for "or parent and child, or domestic partners"; in par. (20) substituted a semicolon for "; and" ; in par. (21), substituted "; and" for a period; and added par. (22).

D.C. Law 16-275 added par. (23).

D.C. Law 16-305, in par. (22)(A), substituted "has a disability" for "is disabled", and "trust beneficiary with a disability" for "disabled trust beneficiary"; and, in par. (22)(B)(ii), substituted "beneficiary with a disability" for "disabled beneficiary".

D.C. Law 17-118, in par. (3), inserted "or § 47-1002(30)".

D.C. Law 17-231, in par. (5), substituted "spouses" for "husband and wife".

D.C. Law 19-21 added par. (24).

Temporary Amendments of Section

For temporary (225 day) amendment of section, see § 5(b) 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 § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060).

For temporary (225 day) amendment of section, see § 12(o) 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 § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Temporary Act of 2002 (D.C. Law 14-220, March 25, 2003, law notification 50 DCR 2733).

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

Section 3(a) of D.C. Law 17-76 added par. (24) to read as follows:

"(24) Transfer of Lots 3 and 4, Square 5919 to Specialty Hospitals of America, LLC, or certain of its subsidiary entities."

Section 8(b) of D.C. Law 17-76 provides that the act shall expire after 225 days of its having taken effect.

Emergency Act Amendments

For temporary (90 day) amendment of section, see § 4(a) of the Gallery Place Economic Development Emergency Amendment Act of 2000 (D.C. Act 13-500, January 5, 2001, 48 DCR 562).

For temporary (90 day) amendment of section, see § 5(b) 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 § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Emergency Act of 2001 (D.C. Act 14-227, January 8, 2002, 49 DCR 682).

For temporary (90 day) amendment of section, see § 4(a) of Mandarin Oriental Hotel Project Tax Deferral Second Congressional Review Emergency Act of 2002 (D.C. Act 14-563, December 23, 2002, 50 DCR 278).

For temporary (90 day) amendment of section, see §§ 4(a) and 5 of Mandarin Oriental Hotel Project Tax Deferral Congressional Review Emergency Act of 2002 (D.C. Act 14-345, April 24, 2002, 49 DCR 4300).

For temporary (90 day) amendment of section, see § 12(o) 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 § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Emergency Act of 2002 (D.C. Act 14-421, July 17, 2002, 49 DCR 7416).

For temporary (90 day) amendment of section, see § 12(o) 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 § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Exemption Emergency Act of 2004 (D.C. Act 15-412, April 21, 2004, 51 DCR 4682).

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

For temporary (90 day) amendment of section, see § 2 of Washington Metropolitan Area Transit Authority Property Dedication Transfer Tax Exemption Congressional Review Emergency Act of 2002 (D.C. Act 14-512, October 23, 2002, 49 DCR 10473).

For temporary (90 day) amendment of section, see §§ 1213, 1297(f), 1298, 1299 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

For temporary (90 day) amendment of section, see § 4(a) of East of the River Hospital Revitalization Emergency Amendment Act of 2007 (D.C. Act 17-168, October 19, 2007, 54 DCR 10978).

For temporary (90 day) amendment of section, see § 3(a) of East of the River Hospital Revitalization Tax Exemption Emergency Amendment Act of 2007 (D.C. Act 17-174, November 2, 2007, 54 DCR 11216).

For temporary (90 day) amendment of section, see § 202(a) of Arthur Capper/Carrollsburg Public Improvement Revenue Bonds Technical Correction Emergency Act of 2008 (D.C. Act 17-318, March 19, 2008, 55 DCR 3418).

For temporary (90 day) amendment of section, see § 104 of Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 10, 2012, 59 DCR 12478).

Legislative History of Laws

For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-901.

Law 4-72, the "Technical Amendments to the District of Columbia Revenue Act of 1980 Act of 1981," was introduced in Council and assigned Bill No. 4-174, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 27, 1981 and November 10, 1981, respectively. Signed by the Mayor on December 2, 1981, it was assigned Act No. 4-119 and transmitted to both Houses of Congress for its review.

Law 5-31, the "Lower Income Homeownership Tax Abatement and Incentives Act of 1983," was introduced in Council and assigned Bill No. 5-167, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 28, 1983 and July 12, 1983, respectively. Signed by the Mayor on July 21, 1983, it was assigned Act No. 5-53 and transmitted to both Houses of Congress for its review.

Law 7-205, the "Cooperative Housing Assessment Procedure and Lower Income Homeownership Tax Abatement and Incentives Act of 1988," was introduced in Council and assigned Bill No. 7-548, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 29, 1988 and December 13, 1988, respectively. Signed by the Mayor on January 6, 1989, it was assigned Act No. 7-276 and transmitted to both Houses of Congress for its review.

Law 9-56, the "Revocable Trust Tax Exemption Amendment Act of 1991," was introduced in Council and assigned Bill No. 9-53, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on October 1, 1991, and November 5, 1991, respectively. Signed by the Mayor on November 25, 1991, it was assigned Act No. 9-99 and transmitted to both Houses of Congress for its review. D.C. Law 9-56 became effective March 7, 1992.

Law 9-120, the "Public Housing Homeownership Tax Abatement Amendment Act of 1992," was introduced in Council and assigned Bill No. 9-356, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on March 3, 1992, and April 7, 1992, respectively. Signed by the Mayor on April 24, 1992, it was assigned Act No. 9-194 and transmitted to both Houses of Congress for its review. D.C. Law 9-120 became effective on June 11, 1992.

Law 11-38, the "Limited Liability Company Amendment Act of 1995," was introduced in Council and assigned Bill No. 11-75, which was referred to the Committee on Consumer and Regulatory Affairs. The Bill was adopted on first and second readings on May 2, 1995, and June 6, 1995, respectively. Signed by the Mayor on June 19, 1995, it was assigned Act No. 11-71 and transmitted to both Houses of Congress for its review. D.C. Law 11-38 became effective on September 8, 1995.

Law 13-241, the "Gallery Place Economic Development Amendment Act of 2000", was introduced in Council and assigned Bill No. 13-877, which was referred to the Committee on Finance and Revenue.  The Bill was adopted on first and second readings on November 8, 2000, and December 5, 2000, respectively.  Signed by the Mayor on December 21, 2000, it was assigned Act No. 13-519 and transmitted to both Houses of Congress for its review.   D.C. Law 13-241 became effective on April 3, 2001.

For Law 13-305, see notes under § 47-901.

For Law 14-213, see notes following § 47-820.

Law 14-232, the "Mandarin Oriental Hotel Project Tax Deferral Act of 2002", was introduced in Council and assigned Bill No. 14-466, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on July 2, 2002, and October 1, 2002, respectively. Signed by the Mayor on October 23, 2002, it was assigned Act No. 14-489 and transmitted to both Houses of Congress for its review. D.C. Law 14-232 became effective on March 25, 2003.

Law 14-282, the "Tax Clarity and Recorder of Deeds Act of 2002", was introduced in Council and assigned Bill No. 14-537, which was referred to Committee on Finance and Revenue. The Bill was adopted on first and second readings on July 2, 2002, and October 1, 2002, respectively. Signed by the Mayor on January 22, 2003, it was assigned Act No. 14-616 and transmitted to both Houses of Congress for its review. D.C. Law 14-282 became effective on April 4, 2003.

Law 15-105, the "Technical Amendments Act of 2003", was introduced in Council and assigned Bill No. 15-437, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 4, 2003, and December 2, 2003, respectively. Signed by the Mayor on January 6, 2004, it was assigned Act No. 15-291 and transmitted to both Houses of Congress for its review. D.C. Law 15-105 became effective on March 13, 2004.

Law 15-176, the "Deed Recordation Tax and Related Amendments Amendment Act of 2004", was introduced in Council and assigned Bill No. 15-462, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 6, 2004, and May 4, 2004, respectively. Signed by the Mayor on May 21, 2004, it was assigned Act No. 15-426 and transmitted to both Houses of Congress for its review. D.C. Law 15-176 became effective on September 8, 2004.

Law 15-293, the "Payments in Lieu of Taxes Act of 2004", was introduced in Council and assigned Bill No. 15-882, which was referred to the Committee on Finance and Revenue.  The Bill was adopted on first and second readings on November 9, 2004, and December 7, 2004, respectively.   Signed by the Mayor on January 4, 2005, it was assigned Act No. 15-689 and transmitted to both Houses of Congress for its review.  D.C. Law 15-293 became effective on April 5, 2005.

For Law 15-354, see notes following § 47-340.03.

For Law 16-33, see notes following § 47-308.01.

Law 16-275, the "Inclusionary Zoning Implementation Amendment Act of 2006", was introduced in Council and assigned Bill No. 16-779, which was referred to Committee on the Whole.  The Bill was adopted on first and second readings on December 5, 2006, and December 19, 2006, respectively.   Signed by the Mayor on December 28, 2006, it was assigned Act No. 16-632 and transmitted to both Houses of Congress for its review. D.C. Law 16-275 became effective on March 14, 2007.

For Law 16-305, see notes following § 47-802.

Law 17-118, the "Arthur Capper/Carrollsburg Public Improvements Revenue Bonds Approval Amendment Act of 2008", was introduced in Council and assigned Bill No. 17-292 which was referred to the Committee on Finance and Revenue.  The Bill was adopted on first and second readings on December 11, 2007, and January 8, 2008, respectively.   Signed by the Mayor on January 24, 2008, it was assigned Act No. 17-262 and transmitted to both Houses of Congress for its review.  D.C. Law 17-118 became effective on March 20, 2008.

For Law 17-231, see notes following § 47-802.

For history of Law 19-21, see notes under § 47-305.02.

References in Text

Section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466), referred to in par. (19)(B), is D.C. Law 14-232, § 2(b), set out as a note under § 42- 1102.

Pursuant to the Office of the Chief Financial Officer's "Notice of Public Interest" published in the April 18, 1997, issue of the District of Columbia Register (44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner's Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.

Effective Dates

Section 5 of Law 14-232 provides that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan.

Miscellaneous Notes

Mayor authorized to issue rules: Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.

Section 5 of D.C. Law 9-120 provided that the Mayor may issue rules to implement the provisions of the act.

Section 2 of D.C. Law 13-241, as amended by section 40 of D.C. Law 14-213, provides:

"Tax and fee abatements [Gallery Place Project].

"(a) For the purposes of this section, the term:

"(1) 'Development Sponsor' means Gallery Place Holdings LLC, a Delaware limited liability company, and its successors and assigns.

"(2) 'Gallery Place Project' means the acquisition, construction, installing, and equipping of a mixed-use complex located on Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to former Lot 820 (which is currently known as Lot 866), and former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O.   98-194, Act of 1999, effective October 22, 1999 (D.C.  Law 13-48;  46 DCR 6768), and consisting of:

"(A) An approximately 60,000-square-foot multiplex cinema;

"(B) A mixed-use facility providing for retail stores, dining, entertainment, a health and fitness club, offices, and related facilities;

"(C) A market-rate housing complex consisting of approximately 170 residential units;

"(D) A parking garage containing approximately 850 parking spaces; and

"(E) Other ancillary improvements.

"(b) All fees to be paid, and any deposits to be made, by or on behalf of the Development Sponsor in connection with the Gallery Place Project under the eighth unnumbered paragraph of the General Expenses title of An Act Making Appropriations to provide for the expense of the Government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and ten, and for other purposes are hereby waived.

"(c) The amount of all taxes, fees, and deposits exempt, abated, or waived under subsection (b) of this section, section 302(24) of the District of Columbia Recordation Tax Act and D.C. Code 47-902(17), 47-1002(26), and 47-2005(32), shall not exceed, in the aggregate, $7 million.

"(d) In accordance with section 5 of An Act providing a permanent form of government for the District of Columbia the Mayor shall expend up to $2 million to improve and repair the streets, sewers, alleys, sidewalks, curbs, and gutters abutting the Gallery Place Project. All assessments upon abutting property for the cost of improvements to such streets, sewers, alleys, sidewalks, curbs, and gutters, including any expenses of assessment, shall be waived."

Applicability of D.C. Law 15-176: Section 7 of D.C. Law 15-176 provides:

"Sections 2 through 6 shall apply as of October 1, 2003."

Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of D.C. Law 16-33: Sections 1298 and 1299, as amended by D.C. Law 17-219, § 7068(l), (m) provide:

"Sec. 1298. Conditional applicability.

"(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.

"(b) Repealed.

"Sec. 1299. Repealed."

Short title: Section 7051 of D.C. Law 19-21 provided that subtitle F of title VII of the act may be cited as "Real Property Transfer Tax Exemption Act of 2011".