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U.S. Department of State

Diplomacy in Action

Property Uses Eligible for Real Estate Tax Exemption


Bilateral Missions

Exemption from real estate taxes on the basis of a property’s authorized use for diplomatic or consular purposes is available to a foreign mission only with respect to property authorized by OFM for use as:

  1.  the premises of a bilateral diplomatic mission (i.e., chancery or chancery annex) or consular post (i.e., primary office and approved annexes), headed by a career consular officer, that is owned by the respective foreign government or the head of the mission or consular post;
  2. the premises of a consular post, headed by an honorary consular officer, that is owned by the respective foreign government;
  3. the primary residence of the head of a bilateral diplomatic mission or a career head of a consular post, that is owned by the respective foreign government or the head of the mission or consular post;
  4. the primary residence of a member or members of the staff of a bilateral diplomatic mission or career consular post, that is owned by the respective foreign government;
  5. a residence used for temporarily lodging representatives or employees of a government of a state recognized by the United States, who visit the United States for bilateral or multilateral diplomatic or consular purposes, that is owned by the respective foreign government; or
  6. another category of property authorized by OFM.

Property that is owned by a foreign government for the purpose of constructing or renovating facilities and that OFM has authorized for use for any of the purposes described above is also eligible for an exemption from real estate taxes, provided that OFM authorized the acquisition of such property.

Permanent Missions to the United Nations (UN) or Organization of American States (OAS)

Exemption from real estate taxes on the basis of a property’s authorized use for diplomatic purposes is available to a foreign mission only with respect to property authorized by OFM for use as:

  1. the premises of a permanent mission to the UN or OAS, that is owned by the respective foreign government;
  2. the primary residence of a principal representative or resident representative of a permanent mission to the UN or OAS with a rank of ambassador or minister plenipotentiary, that is owned by the respective foreign government;
  3. the primary residence of a member or members of the staff of a permanent mission to the UN or OAS, that is owned by the respective foreign government;
  4. a residence used for temporarily lodging representatives or employees of a government of a state recognized by the United States, who visit the United States for bilateral or multilateral diplomatic or consular purposes, that is owned by the respective foreign government; or
  5. another category of property authorized by OFM.

Property that is owned by a foreign government for the purpose of constructing or renovating facilities and that OFM has authorized for use for any of the purposes described above is also eligible for an exemption from real estate taxes, provided that OFM authorized the acquisition of such property.


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