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B26-0221 • 2025

Mu Lambda Foundation, Inc. Real Property Tax Exemption Act of 2025

Mu Lambda Foundation, Inc. Real Property Tax Exemption Act of 2025

Education Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
McDuffie
Last action
2026-06-26
Official status
Official Law
Effective date
Not listed

Plain English Breakdown

The bill text cites itself as an 'Amendment Act of 2026' while applying back to October 1, 2025.

Tax Exemption for Mu Lambda Foundation, Inc. Property

This law removes real property taxes on a specific building owned by the Mu Lambda Foundation in Washington, D.C., if it is used only for charity and education.

What This Bill Does

  • Exempts Lot 157, Square 3127 at 2405 First Street NW from real property taxes.
  • Sets the tax exemption period from October 1, 2025, through September 30, 2055.
  • Requires that Mu Lambda Foundation, Inc. must own and use the building for charitable or educational purposes to keep the exemption.
  • Prohibits using the property for commercial activities while under this tax break.

Who It Names or Affects

  • Mu Lambda Foundation, Inc., as the owner of the specified building.
  • The District of Columbia government agencies that collect real property taxes.

Terms To Know

Real Property Tax
A fee paid to the local government based on the value of land and buildings owned by a person or group.
Tax Exemption
An official rule that allows someone to not pay a specific tax under certain conditions.

Limits and Unknowns

  • The exemption ends on September 30, 2055.
  • The law does not say how much money the District will lose in unpaid taxes over time.
  • It is unclear if other rules or laws might change this tax break before it expires.

Bill History

  1. 2026-06-26 Council of the District of Columbia LIMS

    Law L26-0126, Effective from Jun 11, 2026 Published in DC Register Vol 73 and Page 008880

  2. 2026-05-01 Council of the District of Columbia LIMS

    Act A26-0307 Published in DC Register Vol 73 and Page 006821

  3. 2026-04-29 Council of the District of Columbia LIMS

    Transmitted to Congress

  4. 2026-04-24 Council of the District of Columbia LIMS

    Signed by the Mayor and Enacted with Act Number A26-0307

  5. 2026-04-24 Council of the District of Columbia LIMS

    Returned from Mayor

  6. 2026-04-13 Council of the District of Columbia LIMS

    Transmitted to Mayor, Response Due on Apr 28, 2026

  7. 2026-03-31 Council of the District of Columbia LIMS

    Legislative Meeting

  8. 2026-03-03 Council of the District of Columbia LIMS

    Legislative Meeting

  9. 2026-02-17 Council of the District of Columbia LIMS

    Committee Mark-up of B26-0221 by the Committee of the Whole

  10. 2026-01-09 Council of the District of Columbia LIMS

    Re-Referral published.

  11. 2026-01-06 Council of the District of Columbia LIMS

    Re-Referred to Committee of the Whole

  12. 2025-11-19 Council of the District of Columbia LIMS

    Public Hearing on B26-0221 View Public Hearing Record

  13. 2025-10-31 Council of the District of Columbia LIMS

    Notice of Public Hearing Published in the District of Columbia Register

  14. 2025-10-29 Council of the District of Columbia LIMS

    Notice of Public Hearing filed in the Office of Secretary by Business and Economic Development

  15. 2025-04-30 Council of the District of Columbia LIMS

    Public Hearing Meeting - B26-0221 was not considered

  16. 2025-04-22 Council of the District of Columbia LIMS

    Referred to Committee on Business and Economic Development

  17. 2025-04-11 Council of the District of Columbia LIMS

    Notice of Intent to Act on B26-0221 Published in the District of Columbia Register

  18. 2025-04-11 Council of the District of Columbia LIMS

    Notice of Public Hearing Published in the District of Columbia Register

  19. 2025-04-08 Council of the District of Columbia LIMS

    Notice of Public Hearing filed in the Office of Secretary by Business and Economic Development

  20. 2025-04-03 Council of the District of Columbia LIMS

    B26-0221 Introduced by Councilmember McDuffie at Office of the Secretary

Official Summary Text

Mu Lambda Foundation, Inc. Real Property Tax Exemption Act of 2025

Current Bill Text

Read the full stored bill text 
ENROLLED ORIGINAL
AN ACT
D.C. ACT 26-307
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
APRIL 24, 2026
‘ToamendChapter10ofTitle47oftheDistrictofColumbiaOfficialCodetoprovidearealpropertytaxexemptionforthepropertysituatedonLot157,Square3127at2405First,
Street,NW.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
actmay be citedas the“Mu Lambda Foundation,Inc.Real PropertyTax Exemption Amendment
Act of 2026”.
Sec.2.Chapter10ofTitle47oftheDistrictofColumbiaOfficialCodeisamendedas
follows:(a)Thetableofcontentsisamendedbyaddinganewsectiondesignationtoreadas
follows:“47-1099,17.Mu LambdaFoundation,Ine.House;Lot157,Square3127.”.
(b)Anewsection47-1099.17isaddedtoreadasfollows:“§47-1099,17,Mu LambdaFoundation,Inc.House;Lot157,Square3127.(a)Therealpropertyandanyimprovementsontheproperty,locatedat2405FirstStreet,NW,knownfortaxandassessmentpurposesasLot157,Square3127(“Property”),shallbeexemptfromthetaximposedbyChapter8ofthistitle,fortheperiodbeginningOctober1,2025,
andendingSeptember30,2055,solongasthePropertyisownedbyMu LambdaFoundation,Inc.,isusedforitscharitableandeducationalpurposes,andisnotusedforcommercialpurposes,subjecttotheprovisionsof§§47-1005,47-1007,and47-1009asiftheexemptionhadbeen
grantedadministrativelyunderthischapter.“(b)‘ThetaxexemptionprovidedpursuanttothissectionshallbeinadditiontoandnotinlieuofanyothertaxrelieforassistancefromanyothersourceapplicabletoMu Lambda
Foundation,Inc.”.
Sec.3.Applicability.ThisactshallapplyasofOctober1,2025.
ENROLLED ORIGINAL
Sec.4.Fiscalimpactstatement.‘TheCounciladoptsthefiscalimpactstatementinthecommitteereportasthefiscal
impactstatementrequiredbysection4aoftheGeneralLegislativeProceduresActof1975,approvedOctober16,2006(120Stat.2038;D.C.OfficialCode§ 1-301.47a).
See.5.Effectivedate.ThisactshalltakeeffectfollowingapprovalbytheMayor(orintheeventofvetobythe
Mayor,actionbytheCounciltooverridetheveto)anda30-dayperiodofcongressionalreviewasprovidedinsection602(c)(1)oftheDistrictofColumbiaHomeRuleAct,approvedDecember24,1973(87Stat.813;D.C.OfficialCode§1-206.02(c)(1)).
airman
Councilof theDistrictof Columbia

APRIL 24, 2026

DocketNo,826-0221
[TITEMONCONSENTCALENDAR,
IX]ACTION
[XqVOTEDATE
[X]VOICEVOTE
RECORDEDVOTEONREQUEST
ABSENT
[JROLLCALLVOTE-Resuit
COUNCILOF THE DISTRICTOF COLUMBIA
WASHINGTON,DC,20004
FirstReading
March3,2026
‘Approved
Felder

CouncilMember [aye|Nay|NV[AB[Ree|CouncilMember [Aye|Nay[NV[AB[Rec]CouncMember”|Aye|NayNV [AB[Rec
ChairmanMendelson]X Frumin x Pinto x
Allen x Henderson x White x
Bonds x LewisGeorge_| x T.White x
Crawtord x Nadeau x
Felder x Parker x
X-IndicateVote ‘AB~Absent NY.-Present,NotVoting Rec-Recused
CERTIFICATIONRECORD
407SecretarytotheCouncil Dato
DocketNo,826-0224
]ITEMONCONSENTCALENDAR
(ACTION FinalReading
[X]VOTEDATE March31,2026
(X]VOICEVOTE ‘Approved
RECORDEDVOTEONREQUEST
ABSENT
[JROLLCALLVOTE~Resuit

CounciiMember |Aya|Nay|NV_[AB|Rec|CouncilMember[ave|Nay|NV[AB[Rec]Counc)Member [Aye[NayNV [AB[Rec
ChairmanMende'son|X Frumin x Pinto
‘Allon x Henderson x R.White
Bonds x LewisGeorge|X T.White
Crawford x Nadeau x
Felder x Parker
IndicateVote i | AB=Absent — ne

A souncl
‘CERTIFICATIONRECORD