{"data":{"id":"us-dc/d.c.-code-47-1005-perm","jurisdiction":"us-dc","citation":"D.C. Code § 47-1005(Perm)","heading":"Real property tax exemption.","body":"\n  *NOTE: This codification is not the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: Current Version*\n  \n\n(a)\nIf 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.\n\n(b)\nIf 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.\n\n(c)\nThis section shall not apply to grounds used as an urban farm as certified by the Department of Energy and Environment pursuant to § 47-868.","path":["Title 99. Reserved sections."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1005(Perm)","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"d7478a0ac7b7c5fda6fa284558a349e5e32094d1031b9dcfd64d55bccea9a76d","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-355.05-perm","next":"us-dc/d.c.-code-47-1005.03-perm"},"notice":"GroundRules: Original legal text. Not legal advice."}