Budget & Taxes

This bill temporarily exempts specific real properties owned by the Archdiocese of Washington and its affiliated parishes from property taxes, deed recordation fees, and deed transfer taxes in the District of Columbia. The exemption applies to 13 distinct church properties across the city, including the Cathedral of St. Matthew the Apostle and various other Catholic churches, as long as they remain under the ownership of the Archbishop or the specified church corporations. By amending Chapter 10 of Title 47 of the District of Columbia Official Code, the legislation creates a new section that removes these financial obligations for the listed properties without affecting other real estate owners or tax systems. The measure is limited to a temporary period and does not establish a permanent tax exemption policy for religious organizations.

This bill amends the District of Columbia tax code to grant property, deed recordation, and transfer tax exemptions for specific real estate owned by the Archdiocese of Washington and its affiliated parishes. The legislation directly affects the Archdiocese and twelve named Catholic churches by exempting their designated properties from certain taxes under Chapters 9 and 11 of the DC Official Code. Each exemption applies to specific land parcels identified by square and lot numbers, with the tax relief contingent on continued ownership by the Archdiocese or its successor entities. The bill is structured as an emergency amendment to update existing tax exemption provisions for these religious properties.

This bill temporarily exempts 97% of the property owned by Food & Friends, Inc. at 219 Riggs Road, NE (Lot 0005, Square 3766) from real property taxes. The exemption applies only as long as the property is used for charitable food distribution or related services, with 3% of the land remaining taxable. The exemption is temporary, taking effect October 1, 2025, and expires 225 days after implementation. It directly affects Food & Friends, Inc., the nonprofit operator of the property.

This resolution authorizes the Council of the District of Columbia's General Counsel to take legal action - including initiating lawsuits or defending cases - to obtain agency budget enhancement requests required by D.C. law (D.C. Official Code § 47-318.05a). It directly affects the Council and District agencies that must submit these budget documents. The key provision grants the General Counsel authority to pursue these requests in court if agencies fail to provide them, ensuring the Council can access required budget information. The resolution takes effect immediately upon adoption.

This resolution declares an emergency to adjust property tax classification rules for commercial-to-residential conversions in Washington, D.C. It allows developers to change a property's tax classification from commercial (Class 2) to residential (Class 1A) after obtaining a building permit for residential conversion, rather than waiting until construction is 100% complete and the building is in use. This directly affects developers converting commercial properties (like office buildings) to residential use, reversing a recent policy that required full completion before tax rate changes. The change aims to support the Housing in Downtown Program by reducing tax burdens during conversion projects, which can take years to complete.