Certain real property, described as parcels 319/2, 319/3, and 319/4, at the Walter Reed U.S. Army Medical Center, 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. The 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 U.S. military; the recordation of any lease, deed, deed of trust, other security instrument, or financing used for the improvement or construction of military housing; and the transfer from any entity to the United States government, or any branch of the U.S. military, shall be exempt from all transfer and recordation taxes of or imposed by the District of Columbia.
Temporary Addition of Section For Temporary (225 day) addition, see § 2 of Walter Reed Property Tax Exemption Reconfirmation Temporary Act of 2004 (D.C. Law 15-197, December 7, 2004, law notification 52 DCR 441). Emergency Act Amendments For temporary (90 day) addition, see § 2(b) of Walter Reed Property Tax Exemption Reconfirmation Emergency Act of 2004 (D.C. Act 15-447, June 23, 2004, 51 DCR 6562). For temporary (90 day) addition, see § 2(b) of Walter Reed Property tax Exemption Reconfirmation Congressional Review Emergency Act of 2004 (D.C. Act 15-629, November 30, 2004, 52 DCR 1141). For temporary (90 day) addition, see § 2(b) of Walter Reed Property Tax Exemption Reconfirmation Emergency Act of 2005 (D.C. Act 16-144, July 26, 2005, 52 DCR 7181). For temporary (90 day) addition, see § 2(b) of Walter Reed Property Tax Exemption Reconfirmation Congressional Review Emergency Act of 2005 (D.C. Act 16-185, October 28, 2005, 52 DCR 10010). Legislative History of Laws Law 16-36, the "Walter Reed Property Tax Exemption Reconfirmation Act of 2005", was introduced in Council and assigned Bill No. 16-143 which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on July 6, 2005, and September 20, 2005, respectively. Signed by the Mayor on October 4, 2005, it was assigned Act No. 16-170 and transmitted to both Houses of Congress for its review. D.C. Law 16-36 became effective on December 10, 2005. Miscellaneous Notes Walter Reed Local Redevelopment Authority, see Mayor's Order 2006-21, February 15, 2006 (53 DCR 2722). DC CODE § 47-1070 Current through December 11, 2012
(Dec. 10, 2005, D.C. Law 16-36, § 2(b), 52 DCR 9059.)