District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 42-1102.01: Sales or assignments of instruments on secondary market exempt from tax.

Where this section sits in the code

Title 42. Real Property.
Chapter 11. Recordation Tax on Deeds.

A sale or assignment of a note, mortgage, deed of trust, or other instrument from one lender to another, on the secondary market, where there are no changes in the terms or conditions provided in the instrument and the borrower has taken no action to refinance, shall be exempt from the tax imposed by this chapter.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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