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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-5. TAX ON RECORDATION OF DEEDS |
Section 9-501. EXEMPTIONS FROM THE RECORDATION TAX
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501.1The only allowable exemptions from the recordation tax are those enumerated in § 302 of the Act (D.C. Official Code § 42-1102) or otherwise expressly provided by statute.
501.2The denial of an exemption applied for under the authority of § 302 of the Act (D.C. Official Code § 42-1102) may be appealed to the Superior Court of the District of Columbia within 6 months of the date on which the Recorder of Deeds mails written denial of the exemption, in the same manner as is provided for the appeal of a denial of a real property tax exemption applied for under the authority of D.C. Official Code § 47-1009.
501.3The exemption of deeds to property acquired by the United States or the District under § 302 of the Act (D.C. Official Code § 42-1102(2)) shall include deeds to property acquired by an agency or instrumentality of either government, and shall also include deeds to property sold by the District for delinquent District real property taxes.