Nonprofit Solar Tax Exemption Amendment Act of 2025

Plain English Breakdown

The official status indicates the bill is still under Council Review and has been re-referred; it is not yet effective law.

Nonprofit Solar Tax Exemption Amendment Act of 2025

This bill proposes to exempt property taxes for nonprofit buildings and land used for solar energy, storage, or electric vehicle charging.

What This Bill Does

• Amends Section 1005 of Title 47 of the District of Columbia Official Code regarding real property taxation.
• Exempts from tax assessment buildings and grounds belonging to exempt entities if used for solar energy generation.
• Exempts land or structures used for energy storage activities that comply with Energy Star guidelines from being taxed.
• Stops the assessment of taxes on areas used for electric vehicle charging by qualifying organizations.

Who It Names or Affects

• Institutions, organizations, or entities already exempt from real property taxation under Section 1002 that use their buildings or grounds for solar energy generation, energy storage, energy management activities complying with Energy Star guidelines, or electric vehicle charging.
• The District of Columbia government agencies responsible for assessing and collecting property taxes.

Terms To Know

Real Property Taxation

A tax charged on land, buildings, or other permanent structures owned by an entity.

Energy Star Guidelines

Standards that energy storage and management activities must meet to qualify for the tax exemption under this bill.

Limits and Unknowns

• The tax exemption applies only if solar, storage, or management activities comply with Energy Star guidelines.
• This act has not taken effect yet; it requires approval by the Mayor, a 30-day congressional review period, and publication in the District of Columbia Register.

Official Summary Text

Nonprofit Solar Tax Exemption Amendment Act of 2025

Current Bill Text

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Councilmember Kenyan R. McDuffie 4
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A BILL 8
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IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 12
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To amend Section 1005 of Title 47 of the District of Columbia Official code to provide the 16
buildings and grounds belonging to and used by an institution, organization, or other 17
entity exempt from real property taxation under Section 1002 shall not be assessed and 18
taxed where the building or grounds are used for solar energy generation, energy storage, 19
and energy management activities. 20
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BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, 22
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That this act may be cited as the “Nonprofit Solar Tax Exemption Amendment Act of 24
2025”. 25
Sec. 2. Section 1005 of Title 47 of the District of Columbia Official Code is amended by 26
adding a new subsection to read as follows: 27
“(e) This section shall not apply to buildings or grounds used for solar energy generation, 28
energy storage, energy management activities that comply with Energy Star guidelines, or 29
electric vehicle charging.”. 30
Sec. 3. Fiscal impact statement. 31
The Council adopts the fiscal impact statement in the committee report as the fiscal 32
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 33
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 34
Sec. 4. Effective Date. 35

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This act shall take effect following approval by the Mayor (or in the event of veto by the 36
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 37
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 38
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 39
Columbia Register. 40