2021 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation
§ 47–1099.11. Emory United Methodist Church; Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012
*NOTE: This section was created by emergency legislation with identical permanent legislation that will become effective in January, 2022.*
(a) The real property described for assessment and taxation purposes as Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012 ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property is:
(1) Owned by Emory United Methodist Church or an entity controlled directly or indirectly by Emory United Methodist Church;
(2) If leased, leased to Beacon Center QALICB, LLC, or a nonprofit organization, including Emory Beacon of Light;
(3) If subleased, subleased to Beacon Center QALICB, LLC, or a nonprofit organization, including Emory United Methodist Church or Emory Beacon of Light; and
(4) Used, or, if vacant, held for use, by Emory United Methodist Church, an entity controlled directly or indirectly by Emory United Methodist Church, Beacon Center QALICB, LLC, or a nonprofit organization, including Emory Beacon of Light, for affordable housing or community-serving purposes, such as a church, gymnasium, classroom, food pantry, community or incubator kitchen, immigration clinic, small-business services, restaurant staffed by returning citizens, youth leadership academy, or health clinic.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease or sublease of the real property between Emory United Methodist Church or any entity controlled directly or indirectly by Emory United Methodist Church including Emory Beacon of Light, and Beacon Center QALICB, LLC, and any security interest instrument in the real property granted by Emory United Methodist Church, an entity controlled directly or indirectly by Emory United Methodist Church, or Beacon Center QALICB, LLC, shall be exempt from the tax imposed by §§ 42-1103 and 47-903.
(Aug. 23, 2021, D.C. Act 24-159, § 2102(b), 68 DCR 008602.)
