# D.C. Code § 6-204: Tax exemption

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-204

## Section

- **Citation:** D.C. Code § 6-204
- **Heading:** Tax exemption
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 6 / Chapter 2 / § 6-204

## Text

(a) All assets and income of the Authority and all Housing Properties (whether or not owned or operated by the Authority) shall be exempt from District taxation, subject to the conditions contained in subsection (b) of this section and the approval required by subsection (c) of this section. Absent an agreement with the Authority approved by the Council, for-profit activities shall not be exempt from District taxation.
(b) The Authority is empowered to negotiate tax exemption agreements concerning for-profit activities. These tax exemption agreements shall be limited to full or partial relief from the following District taxes: property, income, and sales. The maximum duration of any tax exemption agreement under this section shall be 5 years.
(c) Before a tax exemption agreement involving for-profit activities can become effective, legislation for this purpose shall be submitted to the Council for approval by act.

## Nearby sections

- [D.C. Code § 6-201 § 6-201. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-201.md)
- [D.C. Code § 6-202 § 6-202. Establishment of District of Columbia Housing Authority; purposes of Authority; Fund.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-202.md)
- [D.C. Code § 6-203 § 6-203. General powers of the Authority.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-203.md)
- [D.C. Code § 6-203.01 § 6-203.01. Board of Commissioners.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-203.01.md)
- [D.C. Code § 6-204 § 6-204. Tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-204.md)
- [D.C. Code § 6-205 § 6-205. Limitation on actions against Authority.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-205.md)
- [D.C. Code § 6-206 § 6-206. Representation.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-206.md)
- [D.C. Code § 6-207 § 6-207. Office of Audit and Compliance.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-207.md)
- [D.C. Code § 6-207.01 § 6-207.01. Independent annual audit.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-207.01.md)
- [D.C. Code § 6-208 § 6-208. Exemption from court fees and costs.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-208.md)
- [D.C. Code § 6-209 § 6-209. Power to issue bonds, notes and other obligations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-209.md)
- [D.C. Code § 6-210 § 6-210. Terms for sale of Obligations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-210.md)
- [D.C. Code § 6-210.01 § 6-210.01. Transition from temporary Stabilization and Reform Board.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-210.01.md)
- [D.C. Code § 6-210.02 § 6-210.02. City-Wide Resident Advisory Board training and consultation.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-210.02.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T6_C2_S6-204. Check the current official text before relying on it. Not legal advice.