Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption…

Full Bill Text

March 24, 2026 Nyasha Smith, Secretary Council of the District of Columbia 1350 Pennsylvania Avenue NW Washington, DC 20004 Dear Secretary Smith, Today, I am introducing the Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption Amendment Act of 2026. This legislation would facilitate the retitling of properties owned by the Archdiocese of Washington to the constituent parishes that use and control those properties exclusively for religious, charitable, and related nonprofit uses. Archdioceses across the country have engaged in similar retitling efforts to align property ownership with church policies and cannon law.1 Please find enclosed a signed copy of the legislation, which is cointroduced by Councilmember Charles Allen. This legislation, which is substantively identical to emergency legislation adopted by the Council on March 3, 2026, exempts the following properties from deed recordation and transfer taxes when they are retitled and formally placed in the ownership of individual parishes in the Archdiocese of Washington: Ward 1: 5 properties in 2 parishes: • Shrine of the Sacred Heart Catholic Church, Inc. Square 2675, Lot 826 1516 Park Road, NW o Square 2609, Lot 857 1621-1645 Park Road, NW o • St. Augustine Catholic Church, Inc. Square 203 Lot 93 1419-1425 V Street, NW o Square 189 Lot 45 2028 15th Street, NW o Square 203, Lot 806 1413 V Street, NW2 o Ward 2: 15 properties in 7 Parishes: 1 See, e.g., Archdiocesan properties transfer follows U.S. dioceses in responding to canon law directive, Detroit Catholic, Dec. 17, 2018, available at https://www.detroitcatholic.com/news/archdiocesan-properties- transfer-follows-u-s-dioceses-in-responding-to-canon-law-directive. 2 This property incurs property taxes. This legislation would not exempt this property from property taxes—only transfer and recordation taxes. • Cathedral of St. Matthew the Apostle Church, Inc. Square 159 Lot 861 1721-1725 Rhode Island Ave, NW o Square 159 Lot 827 1726 N Street, NW o Square 159 Lot 860 1717 Rhode Island Ave, NW3 o • Epiphany Catholic Church, Inc. Square 1263 Lot 163 2714 Dumbarton Street, NW o • Holy Trinity Catholic Church, Inc. Square 1227, Lot 95 3514 O Street, NW o • Immaculate Conception Catholic Church, Inc. Square 423, Lot 801 711 N Street, NW o Square 423, Lot 802 707 N Street, NW o Square 423, Lot 2 1315 8th Street, NW o • Our Lady Queen of the Americas Catholic Church, Inc. Square 2529, Lot 305 2200 California Street, NW o • St. Patrick Catholic Church, Inc. Square 376, Lot 820 619 10th Street, NW o Square 376, Lot 821 G Street NW o Square 376, Lot 822 924 G Street NW o Square 376, Lot 827 615 10th Street, NW o Square 376, Lot 828 923 F Street, NW4 o • St. Stephen the Martyr Catholic Church, Inc. Square 27, Lot 30 2436 Pennsylvania Avenue, NW o Ward 3: 15 properties in 6 Parishes: • Annunciation Catholic Church, Inc. Square 1800 Lot 1 3915 Massachusetts Ave, NW o Square 1800 Lot 20 o Square 1800 Lot 802 3200 39th Street, NW o Square 1815 Lot 101 3810 Massachusetts Ave, NW o • Our Lady of Victory Catholic Church, Inc. Square 1374, Lot 859 4835 MacArthur Boulevard, NW o Square 1374, Lot 860 4806 U Street, NW o • Shrine of Most Blessed Sacrament Catholic Church, Inc. Square 1862 Lot 802 6001 Western Avenue, NW o Square 1863 Lot 1 5863 Chevy Chase Parkway, NW5 o Square 1863 Lot 47 5949 Western Avenue, NW o Square 1863 Lot 824 Patterson Street o Square 1863 Lot 825 3637 Patterson Street o Square 1863 Lot 826 Patterson Street o • St. Ann Catholic Church, Inc. 3 This property incurs property taxes. This legislation would not exempt this property from property taxes—only transfer and recordation taxes. 4 This property incurs property taxes. This legislation would not exempt this property from property taxes—only transfer and recordation taxes. 5 This property incurs property taxes. This legislation would not exempt this property from property taxes—only transfer and recordation taxes. 2 Square: 1729 Lot: 0007 4400 Wisconsin Ave, NW o • St. Louis de France Catholic Church, Inc. Square 1739, Lot 57 4125 Garrison Street, NW o • St. Thomas Apostle Catholic Church, Inc. Square 2108 Lot 806 2665 Woodley Road, NW o Ward 4: 4 properties in 2 Parishes • Nativity Catholic Church, Inc. Square 2939, Lots 802 6000 Georgia Avenue, NW o Square 2939, Lot 808 6008 Georgia Avenue, NW o Square 2939, Lot 811 6001 13th Street, NW o • St. Gabriel Catholic Church, Inc. Square 3224 Lot 800 26 Grant Circle, NW o Ward 5: 19 properties in 4 Parishes • Holy Name of Jesus Catholic Church, Inc. Square 4065 Lot 819 1217 West Virginia Avenue, NE o • St. Anthony of Padua Catholic Church, Inc. Square 3880 Lot 1 3420 12th Street, NE o Square 3880 Lot 2 12th Street o Square 3880 Lot 13 Monroe Street, NE o Square 3880 Lot 17 Lawrence Avenue, NE o Square 3880 Lot 18 Lawrence Avenue, NE o Square 3880 Lot 19 Lawrence Avenue, NE o Square 3880 Lot 800 1030 Lawrence Ave, NE o Square 3880 Lot 801 Monroe Street, NE o Square 3880 Lot 802 Lawrence Avenue, NE o Square 3880 Lot 803 o Square 3880 Lot 804 o Square 3880 Lot 805 12th Street, NE o • St. Francis de Sales Catholic Church, Inc. Square 4217 Lot 802 2905 King Place, NE o Square 4217N Lot 805 2028 Fulton Place, NE [2028 St Francis de Sales Pl]6 o Square 4217N Lot 808 2015-2021 Rhode Island Ave NE o • St. Martin of Tours Catholic Church, Inc. Square 3111, Lot 806 1908 North Capitol Street, NW o Square 3531, Lot 116 116 T Street, NW o Square 3531, Lot 117 65 Todd Place, NW o Ward 6: 17 properties in 8 Parishes • Holy Comforter - St. Cyprian Catholic Church, Inc. Square 1036 Lot 114 14th & East Capitol Street, SE o Square 1036 Lot 804 14th Street, SE o Square 1036 Lot 805 1357 East Capitol Street, SE o 6 This property incurs property taxes. This legislation would not exempt this property from property taxes—only transfer and recordation taxes. 3 • Holy Name of Jesus Catholic Church, Inc. Square 957 Lot 814 920 11th Street, NE o • Holy Redeemer Catholic Church, Inc. Square 557 Lot 140 206 New York Avenue, NW o • Holy Rosary Catholic Church, Inc. Square 556 Lot 857 3rd Street, NW o Square 556 Lot 859 595 and 595 1/2 3rd Street, NW o Square 556 Lot 860 3rd Street, NW o Square 556 Lot 865 2nd Street, NW o • St. Joseph's on Capitol Hill Catholic Church, Inc. Square 756, Lot 47 220 C Street, NE o Square 756, Lot 52 220 C Street, NE o Square 756, Lot 827 313 Second Street, NE7 o • St. Mary, Mother of God, Catholic Church, Inc. Square 518, Lot 911 717 5th Street8 o Square 518, Lot 912 727 5th Street, NW o • St. Peter Catholic Church, Inc. Square 793, Lot 25 422 3rd Street, SE o Square 733, Lot 50 301-313 2nd Street, SE o • St. Vincent de Paul Catholic Church, Inc. Square 698 Lot 818 14 M Street, SE o Ward 7: 9 properties in 6 Parishes • Holy Comforter - St. Cyprian Catholic Church, Inc. Square 1071 Lot 805 1501 East Capitol Street, SE o • Church of the Incarnation Catholic Church, Inc. Square 5204, Lot 37 880 Eastern Avenue, NE o • Our Lady Queen of Peace Catholic Church, Inc. PAR 01980065 3800 Ely Place, SE o PAR 01990049 3742 Ely Place, SE o • St. Benedict the Moor Catholic Church, Inc. Square 4558 Lot 33 310-330 21st Street, NE o • St. Francis Xavier Catholic Church, Inc. Square 5550 Lot 808 2800 Pennsylvania Avenue, SE o Square 5552 Lot 832 2700 O Street, SE o • St. Luke Catholic Church, Inc. Square 5330, Lots 24 4934 Ayers Place, SE o Square 5330, Lots 31 4925 East Capitol Street, SE o Ward 8: 8 properties in 4 Parishes • Church of the Assumption of the Blessed Virgin Mary Catholic Church, Inc. Square 6005 Lot 802 220 Highview Place, SE o 7 Part of this property incurs property taxes. This legislation would not modify property taxes for this property— only transfer and recordation taxes. 8 Part of this property incurs property taxes. This legislation would not modify property taxes for this property—only transfer and recordation taxes. 4 Square 6005 Lot 803 3405 Martin Luther King, Jr. Ave, SE o • Our Lady of Perpetual Help Catholic Church, Inc. Square 5817 Lot 803 1600 Morris Road, SE o PAR 02260037 1498 Morris Road, SE o • St. Teresa of Avila Catholic Church, Inc. Square 5773 Lot 835 1244 V Street, SE o Square 5605 Lot 110 1430 Minnesota Avenue, SE o Square 5780 Lot 821 1401 V Street, SE o • St. Thomas More Catholic Church, Inc. Square 6242 Lot 834 4275 4th Street, SE o At the time many of these properties were acquired, District law did not permit Catholic parishes to incorporate or to hold legal title to real property in their own names. As a result, record title to approximately 92 parish properties across all 8 Wards of the District was placed in the name of the Archbishop of Washington, acting as a corporation sole, for the use and benefit of the respective parishes. While the Archbishop of Washington held the record title, the individual parishes remained the equitable and beneficial owners of their respective properties, as was consistent with the longstanding legal practice of the time. Modern nonprofit incorporation laws now allow Catholic parishes to be recognized as civil-law entities capable of owning property in their own names. District parishes have formally incorporated and initiated efforts to retitle parish properties to reflect parish ownership, as required under nonprofit law when a property is held for the benefit of a nonprofit entity. The retitling of these properties does not involve the sale or exchange of property for consideration, does not alter the use of the properties, and does not result in any change in beneficial ownership. The transfers are intended solely to confirm record title in the name of the existing beneficial owners—the parishes—and to ensure legal clarity and continuity of parish operations. District law provides exemptions for deeds that supplement or confirm prior recorded deeds without additional consideration from transfer taxes under D.C. Code § 44-902(8) and from recordation taxes under D.C. Code § 42-1102(6). Despite these longstanding exemptions, efforts by District Catholic parishes to record supplemental confirmatory deeds have been rejected, resulting in uncertainty regarding tax liability and placing parish properties at risk of incurring substantial real property, transfer, and recordation taxes while time-consuming and costly administrative processes are pending. This legislation is necessary to clarify the tax-exempt status and nature of these parish property transfers, to prevent the accrual of unwarranted tax liabilities, to avoid unnecessary administrative procedures that are costly and time consuming, and because as long as the properties are not retitled, the parishes are unable to transact property matters in their own name and their ownership interests are unnecessarily denied and go unrecognized when interacting with third parties. 5 I look forward to working with my colleagues on the Council and in the executive to advance this legislation. Please contact my Deputy Chief of Staff, Conor Shaw, at cshaw@dccouncil.gov if you have any questions about this legislation. Sincerely, Zachary Parker Ward 5 Councilmember Chair, Committee on Youth Affairs 6 1 2 _____________________________ _____________________________ 3 Councilmember Charles Allen Councilmember Zachary Parker 4 5 6 A BILL 7 8 _________________________ 9 10 IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 11 12 _________________________ 13 14 To amend Chapter 10 of Title 47 of the District of Columba Official Code to provide real 15 property, deed recordation, and deed transfer tax exemptions for properties held under the 16 ownership of The Roman Catholic Archbishop of Washington & his successors in office, 17 a corporation sole, or the respective parishes of the Archdiocese of Washington 18 19 BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may 20 be cited as the “Archdiocese of Washington Parish Real Property, Deed Recordation, and 21 Transfer Tax Exemption Amendment Act of 2026”. 22 Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as 23 follows: 24 (a) The table of contents is amended by adding a new section designation to read as 25 follows: 26 “Sec. 47-1099.16. Archdiocese of Washington Parish Real Property, Deed Recordation, 27 and Deed Transfer Tax Exemptions” 28 (b) A new section 47-1099.16 is added to read as follows: 29 “§ 47-1099.16 Archdiocese of Washington Parish Real Property, Deed Recordation, and 30 Deed Transfer Tax Exemptions. 31 “(a) The real properties, and any improvements on the properties, located in Square 159, 32 Lots 861 and 827, shall be exempt from the taxes imposed by Chapter 9 of this title and Chapter 11 33 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 34 Washington & his successors in office, a corporation sole, or the Cathedral of St. Matthew the 35 Apostle Catholic Church, Inc. 36 “(b) The real properties, and any improvements on the properties, located in Square 37 1800, Lots 1, 20, and 802; and Square 1815, Lot 101, shall be exempt from the tax imposed by 38 Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman 39 Catholic Archbishop of Washington & his successors in office, a corporation sole, or 40 Annunciation Catholic Church, Inc. 41 “(c) The real properties, and any improvements on the properties, located in Square 42 3880, Lots 1, 2, 13, 17, 18, 19, 800, 801, 802, 803, 804, and 805 shall be exempt from the tax 43 imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by 44 The Roman Catholic Archbishop of Washington & his successors in office, a corporation sole, or 45 St. Anthony of Padua Catholic Church, Inc. 46 “(d) The real properties, and any improvements on the properties, located in Square 47 6005, Lots 802 and 803 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 48 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 49 Washington & his successors in office, a corporation sole, or Church of the Assumption of the 50 Blessed Virgin Mary Catholic Church, Inc. 51 “(e) The real properties, and any improvements on the properties, located in Square 4558, 52 Lot 33, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 53 long as the properties are owned by The Roman Catholic Archbishop of Washington & his 54 successors in office, a corporation sole, or St. Benedict the Moor Catholic Church, Inc. 55 “(f) The real properties, and any improvements on the properties, located in Square 1862, 56 Lot 802; and Square 1863, Lots 47, 824, 825, and 826, shall be exempt from the tax imposed by 57 Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman 58 Catholic Archbishop of Washington & his successors in office, a corporation sole, or the Shrine 59 of the Most Blessed Sacrament Catholic Church, Inc. 60 “(g) The real properties, and any improvements on the properties, located in Square 61 1263, Lot 163 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 62 42 so long as the properties are owned and used by The Roman Catholic Archbishop of 63 Washington & his successors in office, a corporation sole, or Epiphany Catholic Church, Inc. 64 “(h) The real properties, and any improvements on the properties, located in Square 65 4217, Lot 802; and Square 4217N, Lot 808 shall be exempt from the tax imposed by Chapter 9 of 66 this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 67 Archbishop of Washington & his successors in office, a corporation sole, or St. Francis de Sales 68 Catholic Church, Inc. 69 “(i) The real properties, and any improvements on the properties, located in Square 5550, 70 Lot 808; and Square 5552, Lot 832 shall be exempt from the tax imposed by Chapter 9 of this title 71 and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 72 Archbishop of Washington & his successors in office, a corporation sole, or St. Francis Xavier 73 Catholic Church, Inc. 74 “(j) The real properties, and any improvements on the properties, located in Square 3224, 75 Lot 800 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 76 long as the properties are owned by The Roman Catholic Archbishop of Washington & his 77 successors in office, a corporation sole, or St. Gabriel Catholic Church, Inc. 78 “(k) The real properties, and any improvements on the properties, located in Square 79 1036, Lots 114, 804, and 805; and Square 1071, Lot 805 shall be exempt from the tax imposed by 80 Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman 81 Catholic Archbishop of Washington & his successors in office, a corporation sole, or Holy 82 Comforter - St. Cyprian Catholic Church, Inc. 83 “(l) The real properties, and any improvements on the properties, located in Square 957, 84 Lot 814; and Square 4065, Lot 819 shall be exempt from the tax imposed by Chapter 9 of this title 85 and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 86 Archbishop of Washington & his successors in office, a corporation sole, or Holy Name of Jesus 87 Catholic Church, Inc. 88 “(m) The real properties, and any improvements on the properties, located in Square 557, 89 Lot 140 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 90 long as the properties are owned by The Roman Catholic Archbishop of Washington & his 91 successors in office, a corporation sole, or the Holy Redeemer Catholic Church, Inc. 92 “(n) The real properties, and any improvements on the properties, located in Square 566, 93 Lots 857, 859, 860, and 865, shall be exempt from the tax imposed by Chapter 9 of this title and 94 Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 95 Washington & his successors in office, a corporation sole, or the Holy Rosary Catholic Church, 96 Inc. 97 “(o) The real properties, and any improvements on the properties, located in Square 98 1227, Lot 95 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 99 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 100 successors in office, a corporation sole, or Holy Trinity Catholic Church, Inc. 101 “(p) The real properties, and any improvements on the properties, located in Square 423, 102 Lots 2, 801, and 802 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 103 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 104 Washington & his successors in office, a corporation sole, or Immaculate Conception Catholic 105 Church, Inc. 106 “(q) The real properties, and any improvements on the properties, located in Square 107 5204, Lot 37 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 108 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 109 successors in office, a corporation sole, or Church of the Incarnation Catholic Church, Inc. 110 “(r) The real properties, and any improvements on the properties, located in Square 756, 111 Lots 47, 52, and 828 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 112 of Title 42, so long as the properties are owned by The Roman Catholic Archbishop of 113 Washington & his successors in office, a corporation sole, or St. Joseph’s on Capitol Hill 114 Catholic Church, Inc. 115 “(s) The real properties, and any improvements on the properties, located in Square 756, 116 Lot 827 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 , 117 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 118 successors in office, a corporation sole, or St. Joseph’s on Capitol Hill Catholic Church, Inc. 119 “(t) The real properties, and any improvements on the properties, located in Square 5330, 120 Lots 24 and 31 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of 121 Title 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington 122 & his successors in office, a corporation sole, or St. Luke Catholic Church, Inc. 123 “(u) The real properties, and any improvements on the properties, located in Square 124 3111, Lot 806; and Square 3531, Lots 116 and 117 shall be exempt from the tax imposed by 125 Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman 126 Catholic Archbishop of Washington & his successors in office, a corporation sole, or St. Martin 127 of Tours Catholic Church, Inc. 128 “(v) The real properties, and any improvements on the properties, located in Square 518, 129 Lot 912, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 130 long as the properties are owned by The Roman Catholic Archbishop of Washington & his 131 successors in office, a corporation sole, or St. Mary, Mother of God, Catholic Church, Inc. 132 “(w) The real properties, and any improvements on the properties, located in Square 518, 133 Lot 911 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so 134 long as the properties are owned by The Roman Catholic Archbishop of Washington & his 135 successors in office, a corporation sole, or St, Mary, Mother of God, Catholic Church, Inc. 136 “(x) The real properties, and any improvements on the properties, located in Square 137 2939, Lots 802, 808, and 811 shall be exempt from the tax imposed by Chapter 9 of this title and 138 Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 139 Washington & his successors in office, a corporation sole, or Nativity Catholic Church, Inc. 140 “(y) The real properties, and any improvements on the properties, located in Square 141 5817, Lot 803, and PAR-0226-0037 shall be exempt from the tax imposed by Chapter 9 of this title 142 and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 143 Archbishop of Washington & his successors in office, a corporation sole, or Our Lady of 144 Perpetual Help Catholic Church, Inc. 145 “(z) The real properties, and any improvements on the properties, located in PAR- 0198- 146 0065 and PAR-0199-0049 shall be exempt from the tax imposed by Chapter 9 of this title and 147 Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 148 Washington & his successors in office, a corporation sole, or Our Lady Queen of Peace Catholic 149 Church, Inc. 150 “(aa) The real properties, and any improvements on the properties, located in Square 151 1374, Lots 859 and 860 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 152 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 153 Washington & his successors in office, a corporation sole, or Our Lady of Victory Catholic 154 Church, Inc. 155 “(bb) The real properties, and any improvements on the properties, located in Square 156 376, Lots 820, 821, 822, and 827 shall be exempt from the tax imposed by Chapter 9 of this title and 157 Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic Archbishop of 158 Washington & his successors in office, a corporation sole, or St. Patrick Catholic Church, Inc. 159 “(cc) The real properties, and any improvements on the properties, located in Square 203 160 Lot 93; and Square 189 and Lot 45 shall be exempt from the tax imposed by Chapter 9 of this title 161 and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 162 Archbishop of Washington & his successors in office, a corporation sole, or St. Augustine 163 Catholic Church, Inc. 164 “(dd) The real properties, and any improvements on the properties, located in Square 165 733, Lot 50; and Square 793, Lot 25 shall be exempt from the tax imposed by Chapter 9 of this title 166 and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 167 Archbishop of Washington & his successors in office, a corporation sole, or St. Peter Catholic 168 Church, Inc. 169 “(ee) The real properties, and any improvements on the properties, located in Square 170 2675, Lot 826; and Square 2609, Lot 857, shall be exempt from the tax imposed by Chapter 9 of 171 this title and Chapter 11 of Title 42 so long as the properties are owned by The Roman Catholic 172 Archbishop of Washington & his successors in office, a corporation sole, or Shrine of the Sacred 173 Heart Catholic Church, Inc. 174 “(ff) The real properties, and any improvements on the properties, located in Square 27, 175 Lot 30 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so 176 long as the properties are owned by The Roman Catholic Archbishop of Washington & his 177 successors in office, a corporation sole, or St. Stephen the Martyr Catholic Church, Inc. 178 “(gg) The real properties, and any improvements on the properties, located in Square 179 5773, Lot 835; Square 5605, Lot 110; and Square 5780, Lot 821, shall be exempt from the tax 180 imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by 181 The Roman Catholic Archbishop of Washington & his successors in office, a corporation sole, or 182 St. Teresa of Avila Catholic Church, Inc. 183 “(hh) The real properties, and any improvements on the properties, located in Square 184 1739, Lot 57 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 185 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 186 successors in office, a corporation sole, or St. Louis de France Catholic Church, Inc. 187 “(ii) The real properties, and any improvements on the properties, located in Square 188 2529, Lot 305 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 189 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 190 successors in office, a corporation sole, or Our Lady Queen of the Americas Catholic Church, 191 Inc. 192 “(jj) The real properties, and any improvements on the properties, located in Square 193 1729, Lot 0007 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of 194 Title 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington 195 & his successors in office, a corporation sole, or St. Ann Catholic Church, Inc. 196 “(kk) The real properties, and any improvements on the properties, located in Square 197 2108, Lot 806, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of 198 Title 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington 199 & his successors in office, a corporation sole, or St. Thomas Apostle Catholic Church, Inc. 200 “(ll) The real properties, and any improvements on the properties, located in Square 201 6242, Lot 834 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 202 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 203 successors in office, a corporation sole, or St. Thomas More Catholic Church, Inc. 204 “(mm) The real properties, and any improvements on the properties, located in Square 205 698, Lot 818 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 206 42 so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 207 successors in office, a corporation sole, or St. Vincent de Paul Catholic Church, Inc. 208 “(nn) The real properties, and any improvements on the properties, located in Square 209 159, Lot 860 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 210 42, so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 211 successors in office, a corporation sole, or the Cathedral of St. Matthew the Apostle Catholic 212 Church, Inc. 213 “(oo) The real properties, and any improvements on the properties, located in Square 214 1863, Lot 1 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 215 42, so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 216 successors in office, a corporation sole, or the Shrine of the Most Blessed Sacrament Catholic 217 Church, Inc. 218 “(pp) The real properties, and any improvements on the properties, located in Square 219 4217N, Lot 805 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of 220 Title 42, so long as the properties are owned by The Roman Catholic Archbishop of Washington 221 & his successors in office, a corporation sole, or St. Francis de Sales Catholic Church, Inc. 222 “(qq) The real properties, and any improvements on the properties, located in Square 223 376, Lot 828 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 224 42, so long as the properties are owned by The Roman Catholic Archbishop of Washington & his 225 successors in office, a corporation sole, or the St. Patrick Catholic Church, Inc. 226 “(rr) The real properties, and any improvements on the properties, located in Square 203, 227 Lot 806 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42, so 228 long as the properties are owned by The Roman Catholic Archbishop of Washington & his 229 successors in office, a corporation sole, or St. Augustine Catholic Church, Inc. 230 “(ss) Annually the Roman Catholic Archbishop of Washington & his successors in office, 231 a corporation sole, or the respective parishes of the Archdiocese of Washington as named in 232 subsections (a) through (rr), shall make the reports required by § 47-1007, as applicable, and shall 233 have the appeal rights provided by § 47-1009. 234 “(tt) The tax exemptions provided pursuant to this paragraph shall be in addition to, and 235 not lieu of, any other tax relief or assistance from any other source applicable to The Roman 236 Catholic Archbishop of Washington & his successors in office, a corporation sole, and the 237 respective parishes of the Archdiocese of Washington as named in subsections (a) through (rr). 238 “(uu) The properties listed in subsections (a) through (rr) may be transferred through 239 supplemental deeds, for no additional consideration, from The Roman Catholic Archbishop of 240 Washington & his successors in office, a corporation sole, as the record owner, to the respective 241 parishes of the Archdiocese of Washington as named in subsections (a) through (rr), and any such 242 supplemental deed transfers shall be exempt from the taxes imposed by Chapter 9 of this title and 243 Chapter 11 of Title 42, and shall not require the submission of real property tax exemption 244 applications. 245 “(vv) Each of the real properties listed in subsections (a) through (mm) shall remain 246 exempt from taxation imposed by Chapter 8 of this title under § 47-1002 so long as the property 247 is owned by The Roman Catholic Archbishop of Washington & his successors in office, a 248 corporation sole, or the respective parishes of the Archdiocese of Washington as named in 249 subsections (a) through (mm), and provided that such owner, or any lessee, continues to use the 250 property as listed in subsections (a) through (mm) to provide religious, charitable, educational, or 251 related services, subject to any applicable provision(s) of § 47-1005 for any taxable portion of the 252 property. If any or all of the properties listed in subsections (a) through (mm) are transferred 253 through supplemental deed pursuant to subsection (uu), for no additional consideration, from The 254 Roman Catholic Archbishop of Washington & his successors in office, a corporation sole, as the 255 record owner, to the respective parishes of the Archdiocese of Washington as named in 256 subsections (a) through (mm), the property(ies) in question shall remain exempt from taxation 257 under § 47-1002, subject to any applicable provision(s) of § 47-1005 for any taxable portion of the 258 property, and there shall be no requirement for The Roman Catholic Archbishop of Washington 259 & his successors in office, a corporation sole, or the respective parishes of the Archdiocese of 260 Washington as named in subsections (a) through (rr), to submit a real property tax exemption 261 application in order to retain the tax exemption.” 262 Sec. 3. Fiscal impact statement. 263 The Council adopts the fiscal impact statement in the committee report as the fiscal 264 impact statement required by section 4a of the General Legislative Procedures Act of 1975, 265 approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 266 Sec. 4. Effective date. 267 This act shall take effect following approval by the Mayor (or in the event of veto by the 268 Mayor, action by the Council to override the veto), a 30-day period of congressional review as 269 provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 270 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 271 Columbia Register.