12 USC § 1747j - Taxation of real property

---
identifier: "/us/usc/t12/s1747j"
source: "usc"
legal_status: "official_prima_facie"
title: "12 USC § 1747j - Taxation of real property"
title_number: 12
title_name: "BANKS AND BANKING"
section_number: "1747j"
section_name: "Taxation of real property"
chapter_number: 13
chapter_name: "NATIONAL HOUSING"
subchapter_number: "VII"
subchapter_name: "INSURANCE FOR INVESTMENTS IN RENTAL HOUSING FOR FAMILIES OF MODERATE INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 27, 1934, ch. 847, title VII, § 711, as added Aug. 10, 1948, ch. 832, title IV, § 401, 62 Stat. 1281; amended Apr. 20, 1950, ch. 94, title I, § 122, 64 Stat. 59; Pub. L. 90–19, § 1(a)(3), May 25, 1967, 81 Stat. 17.)"
---


# § 1747j. Taxation of real property

Nothing in this subchapter shall be construed to exempt any real property acquired and held by the Secretary under this subchapter from taxation by any State or political subdivision thereof, to the same extent, according to its value, as other real property is taxed.

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**Source Credit**: (June 27, 1934, ch. 847, title VII, § 711, as added Aug. 10, 1948, ch. 832, title IV, § 401, 62 Stat. 1281; amended Apr. 20, 1950, ch. 94, title I, § 122, 64 Stat. 59; Pub. L. 90–19, § 1(a)(3), May 25, 1967, 81 Stat. 17.)

## Editorial Notes

### Amendments

1967— substituted “Secretary” for “Commissioner”.

1950—Act , substituted “Commissioner” for “Administrator” wherever appearing.