Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption Emergency Declaration Resolution of 2026

This resolution declares an emergency to exempt the Archdiocese of Washington and its parishes from real property, deed recordation, and transfer taxes when they retitle properties currently held in the Archbishop's name to reflect parish ownership. The bill addresses a situation where approximately 92 Catholic parish properties across the District were historically recorded under the Archbishop's name because older laws prevented parishes from holding title directly. Under current nonprofit laws, parishes can now incorporate and hold title in their own names, but the transfer process has been blocked by tax authorities, creating uncertainty and potential tax liabilities. The resolution clarifies that these transfers involve no sale or change in beneficial ownership, only a correction of record title to match the actual owners. By granting tax exemptions for these confirmatory deeds, the bill allows parishes to legally update property records without incurring unnecessary costs or delays.