{"data":{"id":"us-dc/d.c.-code-47-1080","jurisdiction":"us-dc","citation":"D.C. Code § 47-1080","heading":"Bolling Air Force Base housing.","body":"(a)\nThe real property, located in Square 6072, or otherwise at the Bolling Air Force Base, together with the improvements thereon, and any future improvements constructed thereon, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, on real property or the use thereof, so long as the property is used for the purposes of housing military personnel or their families, as contemplated by 10 U.S.C. §§ 2871 through 2885, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.\n\n(b)\nThe following shall be exempt from all transfer and recordation taxes of, or imposed by, the District:\n(1)\nThe transfer of a leasehold or fee interest in the property, or the improvements thereon, from the United States of America, or any branch of the United States military;\n(2)\nThe recordation of any lease, deed, deed of trust, other security instrument, or financing used for the improvement or construction of military housing and related facilities; and\n(3)\nThe transfer from any entity to the United States government, or any branch of the United States military.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 10. Property Exempt from Taxation."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1080","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"97fa183446f952f1d2b91efbc5b3c17e364da870c06b7eadbde24d3957e0a8f1","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1079","next":"us-dc/d.c.-code-47-1081"},"notice":"GroundRules: Original legal text. Not legal advice."}