District of ColumbiaListed D.C. church properties avoid deed taxes; Epiphany’s owner must use its property
As recorded owner, the archbishop can transfer listed D.C. properties to their named parishes without deed taxes or exemption applications if no payment or other value is given.
What it does
Listed D.C. properties avoid deed taxes while the archbishop or named parish owns them. Epiphany’s owner must also use its property.
As recorded owner, the archbishop may transfer a listed property to its named parish without deed taxes or an exemption application if the parish gives no payment or other value.
Properties in the first 37 parish listings remain exempt from property tax while the archbishop or named parish owns them and the owner or tenant uses them for religious, charitable, educational, or related services. Taxable parts may still be taxed.
Argument forA named parish could receive its listed property without deed taxes or an exemption application if the archbishop, as recorded owner, transfers it for no payment or other value.
Argument againstOther owners might view the deed-tax relief as uneven because it covers only listed properties owned by the archbishop or named parishes, with an added use rule for Epiphany.
More detail
The law exempts listed properties from taxes on recording and transferring deeds. Only the listed D.C. lots and parcels qualify while the archbishop or the parish named for each property owns them. Epiphany’s owner must also use its listed property.
The archbishop may use an added deed to transfer a listed property to its named parish without deed taxes or a property tax exemption application. This covers only listed properties transferred to the parish named for each property. The archbishop must be the recorded owner, and the parish must give no payment or other value for the property. This temporary transfer rule expires 225 days after the law takes effect.
The law says properties in its first 37 parish listings remain exempt from property tax. These listings include multiple D.C. lots and parcels, which must be owned by the archbishop or the parish named for each property. The owner or tenant must keep using the property for religious, charitable, educational, or related services. Any taxable part of the property may still be taxed. The owner must file annual reports when required.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 26Law L26-0137, Effective from Jun 11, 2026 Published in DC Register Vol 73 and Page 008891, Expires on Jan 22, 2027Latest
- May 1Act A26-0303 Published in DC Register Vol 73 and Page 006803
- Apr 29Transmitted to CongressMinor
- Apr 23Returned from Mayor
- Apr 22Signed by the Mayor and Enacted with Act Number A26-0303Became Law
- Apr 13Transmitted to Mayor, Response Due on Apr 28, 2026To Governor
- Mar 31Final Reading, CCMinor
- Vote recorded Final Reading, CC. Result: pass.Legislature
- Mar 6Notice of Intent to Act on B26-0613 Published in the District of Columbia Register
- Mar 3First ReadingMinor
- Vote recorded First Reading. Result: pass.Legislature
- Mar 3Retained by the Council
- Mar 2B26-0613 Introduced by Chairman Mendelson at Office of the SecretaryIntroduced
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