The Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption Amendment Act of 2026 is designed to enable individual parishes within the Archdiocese to hold legal title to properties for religious and charitable purposes. The legislation exempts certain properties from deed recordation and transfer taxes when retitled to reflect parish ownership, thereby alleviating tax burdens during this process. The bill identifies numerous properties across various wards in the District of Columbia that will benefit from these exemptions, facilitating the parishes' operations without incurring unnecessary tax liabilities.
Furthermore, the bill acknowledges the historical restrictions that previously prevented parishes from holding title to properties in their own names, while modern nonprofit laws now permit such ownership. It proposes specific tax exemptions for properties owned by The Roman Catholic Archbishop of Washington and certain Catholic churches, provided these properties are used for religious, charitable, educational, or related services. The legislation allows for the transfer of these properties through supplemental deeds without incurring additional taxes and mandates compliance with reporting requirements to maintain the exempt status. The bill will take effect following approval by the Mayor, a congressional review period, and publication in the District of Columbia Register.