Tax & Accounting Blog

Washington, DC Trend in 2013: Temporary Property Tax Exemptions for Churches and Nonprofits

Blog, ONESOURCE, ONESOURCE Property Tax August 5, 2013

Act 19-664 enacts the “United House of Prayer for All People Real Property Tax Exemption Technical Temporary Act of 2013,” which amends the real property tax exemption so that the statutory exemption applies as of March 1, 2011. The exemption expires December 8, 2013.

Act 19-665 enacts the “Beulah Baptist Church Real Property Equitable Tax Relief Temporary Act of 2013,” which extends the real property tax exemption for certain properties owned by Beulah Baptist Church from September 2010 to September 2020.  Any real property taxes, interest, penalties, fees, or other related charges assessed as of April 27, 2013 will be forgiven and/or refunded.

Act 20-88 enacts the “YMCA Community Investment Initiative Real Property Tax Exemption Emergency Act of 2013,” which exempts the YMCA facility from real property taxation as long as the property continues to be used and occupied by the YMCA and carries out the nonprofit functions of YMCA DC. All real property taxes, penalties, interest, fees, and other charges assessed through June 2013 are forgiven and/or refunded. This exemption expires September 17, 2013.