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42 U.S.C. 4525: Real property taxationText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 42-THE PUBLIC HEALTH AND WELFARECHAPTER 59-NATIONAL URBAN POLICY AND NEW COMMUNITY DEVELOPMENT
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§4525. Real property taxation

Nothing in this part shall be construed to exempt any real property that may be acquired and held by the Secretary as a result of the exercise of lien or subrogation rights from real property taxation to the same extent, according to its value, as other real property is taxed.

( Pub. L. 91–609, title VII, § 724 , Dec. 31, 1970 , 84 Stat. 1801 .)