{"id":2545,"date":"2025-10-05T03:12:13","date_gmt":"2025-10-05T03:12:13","guid":{"rendered":"https:\/\/www.insuracarelife.com\/blog\/d-c-court-hits-commonwealth-land-title-insurance-over-ground-lease-taxes\/"},"modified":"2025-10-11T11:06:52","modified_gmt":"2025-10-11T11:06:52","slug":"d-c-court-hits-commonwealth-land-title-insurance-over-ground-lease-taxes","status":"publish","type":"post","link":"https:\/\/www.insuracarelife.com\/blog\/d-c-court-hits-commonwealth-land-title-insurance-over-ground-lease-taxes\/","title":{"rendered":"D.C. court hits Commonwealth Land Title Insurance over ground lease taxes"},"content":{"rendered":"<div>\n<p>D.C. court hits Commonwealth Land Title Insurance over ground lease taxes &#8211; On Sept. 25, the District of Columbia Court of Appeals affirmed that Commonwealth Land Title Insurance Company, as subrogee for its insured COMM 2013-CCRE12 K STREET NW, LLC, was liable for over $1 million in transfer and recordation taxes related to a ground lease at 2900 K Street NW. The case began in 2013, when Lano\/Armada Harbourside, LLC sold five condominium units to Allegiance 2900 K Street LLC for $39 million. The sale was documented in a \u201cBargain and Sale Deed,\u201d which stated that Lano\/Armada reserved a leasehold interest in the property. On the same day, Allegiance and Lano\/Armada executed a separate \u201cGround Master Lease,\u201d granting Lano\/Armada a leasehold estate expiring in August 2043, with options to extend up to 117 years. The lease required rent payments starting at $1,375,000 per year, increasing annually.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>D.C. court hits Commonwealth Land Title Insurance over ground lease taxes &#8211; On Sept. 25, the District of Columbia Court of Appeals affirmed that Commonwealth Land Title Insurance Company, as subrogee for its insured COMM 2013-CCRE12 K STREET NW, LLC, was liable for over $1 million in transfer and recordation taxes related to a ground [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[1567,852,1566,873,976,11,1568,1570,941,1569],"class_list":["post-2545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-commonwealth","tag-court","tag-d-c","tag-ground","tag-hits","tag-insurance","tag-land","tag-lease","tag-taxes","tag-title"],"_links":{"self":[{"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/posts\/2545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/comments?post=2545"}],"version-history":[{"count":1,"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/posts\/2545\/revisions"}],"predecessor-version":[{"id":2621,"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/posts\/2545\/revisions\/2621"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/media\/2546"}],"wp:attachment":[{"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/media?parent=2545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/categories?post=2545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.insuracarelife.com\/blog\/wp-json\/wp\/v2\/tags?post=2545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}