The Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption Emergency Amendment Act of 2026 amends Chapter 10 of Title 47 of the District of Columbia Official Code to establish specific tax exemptions for properties owned by the Roman Catholic Archbishop of Washington and certain parishes within the Archdiocese. The bill provides a detailed list of properties, identified by square and lot numbers, that will be exempt from taxes imposed by Chapters 9 and 11, contingent upon their continued ownership by the specified entities. This legislation aims to alleviate the tax burden on these properties, thereby supporting the financial sustainability of the Archdiocese and its affiliated churches.

Additionally, the bill facilitates the transfer of these properties through supplemental deeds without incurring additional taxes or requiring real property tax exemption applications. It maintains the tax-exempt status of properties used for religious, charitable, educational, or related services, and allows for transfers between the Archbishop and parishes without losing this status. The Archbishop and parishes are also required to submit annual reports and have appeal rights as outlined in existing law. The bill is set to take effect upon approval by the Mayor or following a Council override of a potential veto, remaining in effect for no longer than 90 days as per emergency act provisions.