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

D.C. Code § 47-1005: Real property tax exemption.

(a)
If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation under § 47-1002 is used to secure rent or income for an activity other than that for which the exemption was granted, the building (or portion thereof) or grounds shall be assessed and taxed, unless otherwise prohibited by law.

(b)
If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation is used to secure a rent or income for any activity, where the exemption was not specifically limited to a particular use, the building (or a portion thereof) or grounds shall be assessed and taxed. This subsection shall not apply to real property exempt under § 47-1002(1) through (3), buildings or grounds subject to taxation under subsection (a) of this section, or real property immune from the levy and collection of tax under the laws of the United States.

(c)
This section shall not apply to grounds used as an urban farm as certified by the Department of Energy and Environment pursuant to § 47-868.

(d)
This section shall not apply to buildings or grounds used to generate stormwater retention credits certified in accordance with section 531 of Title 21 of the District of Columbia Municipal Regulations (21 DCMR § 531).

(e)
(1)
This section shall not apply to buildings or grounds used for solar energy generation, energy storage, solar energy management activities that comply with Energy Star guidelines, or electric vehicle charging.
(2)
For the purpose of this subsection, the term:
(A)
"Solar energy management activities" means activity intended to monitor, control, and optimize solar energy consumption to improve efficiency, reduce costs, and minimize environmental impacts.
(B)
"Energy storage" means the collection and storage of energy generated by solar panels for later use, customarily through the use of battery energy storage systems.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10. Property Exempt from Taxation.

(a)

If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation under § 47-1002 is used to secure rent or income for an activity other than that for which the exemption was granted, the building (or portion thereof) or grounds shall be assessed and taxed, unless otherwise prohibited by law.

(b)

If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation is used to secure a rent or income for any activity, where the exemption was not specifically limited to a particular use, the building (or a portion thereof) or grounds shall be assessed and taxed. This subsection shall not apply to real property exempt under § 47-1002(1) through (3), buildings or grounds subject to taxation under subsection (a) of this section, or real property immune from the levy and collection of tax under the laws of the United States.

(c)

This section shall not apply to grounds used as an urban farm as certified by the Department of Energy and Environment pursuant to § 47-868.

(d)

This section shall not apply to buildings or grounds used to generate stormwater retention credits certified in accordance with section 531 of Title 21 of the District of Columbia Municipal Regulations (21 DCMR § 531).

(e)

(1)

This section shall not apply to buildings or grounds used for solar energy generation, energy storage, solar energy management activities that comply with Energy Star guidelines, or electric vehicle charging.

(2)

For the purpose of this subsection, the term:

(A)

"Solar energy management activities" means activity intended to monitor, control, and optimize solar energy consumption to improve efficiency, reduce costs, and minimize environmental impacts.

(B)

"Energy storage" means the collection and storage of energy generated by solar panels for later use, customarily through the use of battery energy storage systems.

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

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