---
type: "LegalText"
title: "36 U.S.C. § 70706"
description: "Property exempt from taxation"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 36
title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
chapter_number: "707"
chapter_name: "FREDERICK DOUGLASS MEMORIAL AND HISTORICAL ASSOCIATION"
section: "70706"
citation: "36 U.S.C. § 70706"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip"
source_identifier: "/us/usc/t36/s70706"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "9d35ab09635f44c3bc87513cecfff38996b2792820faaf0c677e87a67669d225"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "b7c96fa94d4fdf26b0e39e811511aad9e47312cf689e320105fb462730297a96"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 70706 - Property exempt from taxation

## Text

Any property formerly occupied by the late Frederick Douglass as his homestead, commonly called Cedar Hill, in the village of Anacostia, District of Columbia, and owned by the corporation, is exempt from taxation as long as the property is used for the purposes of the corporation.

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1355.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 7070636:4407.June 6, 1900, ch. 806, § 7, 31 Stat. 663. This section is substituted for the source provision to eliminate unnecessary words.