Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption Emergency Declaration Resolution of 2026
Summary
This emergency resolution declares that immediate legislation is needed to amend District tax law so that certain parish property transfers within the Archdiocese of Washington are exempt from real property tax, deed recordation tax, and deed transfer tax. The measure is aimed at properties currently titled in the name of the Roman Catholic Archbishop of Washington, acting as a corporation sole, but beneficially owned and used by individual parishes. According to the resolution, about 92 parish properties across all eight wards are affected.
The resolution explains that many parish properties were historically titled in the Archbishop’s name because older law did not allow parishes to hold title in their own names. Now that parishes have incorporated under modern nonprofit law, they are retitling properties to reflect the actual beneficial owners. The Council states that these transfers do not involve a sale, do not change the use of the properties, and are intended only to confirm record title and preserve continuity of parish operations.
Impact
If implemented, the measure would clarify that confirmatory deeds used to retitle parish properties to the parishes themselves are exempt from District real property, deed transfer, and deed recordation taxes. It would affect Chapter 10 of Title 47 of the D.C. Official Code and related tax provisions governing deed transfer and recordation exemptions. The practical effect is to prevent tax liability and administrative delays for Archdiocese of Washington parishes seeking to align legal title with existing beneficial ownership.
Sentiment
The overall sentiment reflected in the resolution is strongly supportive and urgent. The Council characterizes the issue as an emergency because parishes face uncertainty about tax treatment, possible unwarranted tax bills, and delays in recording deeds. The final vote was unanimous, 12-0, indicating broad agreement with the need for immediate relief.
Contention
The main issue of concern described in the bill is not opposition to the policy itself, but the risk that District agencies have rejected supplemental confirmatory deeds, creating uncertainty over whether taxes could be imposed during the retitling process. The resolution presents the matter as a technical and administrative problem affecting parish property records and nonprofit compliance. No competing viewpoints are recorded in the available materials, and no committee debate is included.