This Act exempts from taxation by local government real property owned by the Hall Boards, Hall Corporations or Holding Companies of the Masonic Lodges in Delaware. All Lodges in Delaware are charitable organizations under federal law and raise funds for local and national charities. None of the property is held for investment purposes. Currently some Hall Boards of Masonic Lodges in Delaware are exempt from county property taxes. This will provide uniform treatment of these properties throughout the state.