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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 9-6. REAL PROPERTY TRANSFER TAX |
Section 9-601. EXEMPTIONS FROM THE TRANSFER TAX
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601.1In addition to the exemptions specifically enumerated in § 402 of the Act (D.C. Code § 47-902), the exemptions set forth in this section shall apply to the tax.
601.2Transfers under wills and leases shall be exempt from the transfer tax in accordance with §§ 401 and 403 of the Act.
601.3The exemption of transfers of property by the United States or the District under § 402 of the Act shall include deeds to property acquired by an agency or instrumentality of either government, and shall include the transfer of property sold by the District for delinquent District real property taxes.
601.4A transfer which, under its terms, is limited exclusively to securing a debt or other obligation shall be exempt from the transfer tax.
601.5A transfer which, without additional consideration, is limited exclusively to confirming, correcting, modifying, or supplementing a deed previously recorded shall be exempt from the transfer tax.