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B26-0421 • 2025

Soul of the City Business Improvement District Amendment Act of 2025

Soul of the City Business Improvement District Amendment Act of 2025

Housing Taxes
Enacted

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

Sponsor
T. White
Last action
2026-05-01
Official status
Official Law
Effective date
Not listed

Plain English Breakdown

The official text lists specific lot numbers but does not provide a map or visual boundary description.

Soul of the City Business Improvement District Amendment Act

This law creates a new business improvement district in Washington, D.C., and sets specific tax rates for properties inside its boundaries.

What This Bill Does

  • Authorizes the creation of the Soul of the City Business Improvement District (BID) subject to Mayor approval.
  • Defines the exact geographic area by listing specific property lots included in the district.
  • Sets a tax rate of $0.18 per $100 of assessed value for Class 2 properties, excluding hotels.
  • Charges an annual fee of $120 for each hotel or motel room within the district.
  • Imposes an annual fee of $120 on rental units in buildings with five or more apartments placed in service after July 17, 1985.
  • Allows a yearly tax increase of up to 3% starting from the current rates.

Who It Names or Affects

  • Owners of non-exempt Class 2 properties located within the listed district boundaries.
  • Operators of hotels and motels inside the designated area.
  • Landlords who own buildings with five or more rental units placed in service after July 17, 1985.
  • Property owners on ground leases where the land itself is exempt from real property taxes.

Terms To Know

Business Improvement District (BID)
A specific area authorized by law to collect extra taxes for improvements in that neighborhood.
Assessed Value
The dollar amount assigned to a property used to calculate how much tax an owner must pay.
Ground Lease
An agreement where someone rents land; this law says taxes apply to the building and lease interest even if the land itself is exempt from real property taxes.

Limits and Unknowns

  • The district cannot be formed until the Mayor reviews and approves its creation.
  • Properties are exempt from these new taxes only if they meet specific criteria, such as being affordable housing for low-income residents or spending over $250,000 on safety improvements.

Bill History

  1. 2026-05-01 Council of the District of Columbia LIMS

    Law L26-0110, Effective from Apr 16, 2026 Published in DC Register Vol 73 and Page 006782

  2. 2026-03-06 Council of the District of Columbia LIMS

    Act A26-0264 Published in DC Register Vol 73 and Page 003126

  3. 2026-03-05 Council of the District of Columbia LIMS

    Transmitted to Congress

  4. 2026-03-03 Council of the District of Columbia LIMS

    Returned from Mayor

  5. 2026-03-02 Council of the District of Columbia LIMS

    Signed by the Mayor and Enacted with Act Number A26-0264

  6. 2026-02-17 Council of the District of Columbia LIMS

    Transmitted to Mayor, Response Due on Mar 03, 2026

  7. 2026-02-03 Council of the District of Columbia LIMS

    Legislative Meeting

  8. 2026-01-06 Council of the District of Columbia LIMS

    Legislative Meeting

  9. 2025-12-17 Council of the District of Columbia LIMS

    Committee Mark-up of B26-0421 by the Business and Economic Development Committee

  10. 2025-12-03 Council of the District of Columbia LIMS

    Public Hearing on B26-0421

  11. 2025-11-14 Council of the District of Columbia LIMS

    Notice of Public Hearing Published in the District of Columbia Register

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

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

  13. 2025-10-21 Council of the District of Columbia LIMS

    Referred to Committee on Business and Economic Development

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

    Notice of Intent to Act on B26-0421 Published in the District of Columbia Register

  15. 2025-10-06 Council of the District of Columbia LIMS

    B26-0421 Introduced by Councilmember T. White at Office of the Secretary

Official Summary Text

Soul of the City Business Improvement District Amendment Act of 2025

Current Bill Text

Read the full stored bill text
ENROLLED ORIGINAL
AN ACT
D.C. ACT 26-264
INTHE COUNCIL OF THE DISTRICTOF COLUMBIA
MARCH 2, 2026
ToamendtheBusinessImprovementDistrictsActof1996toauthorizetheestablishmentand
administrationof theSoulof theCityBusinessImprovement District.
BEITENACTEDBYTHECOUNCILOFTHEDISTRICTOFCOLUMBIA,Thatthis,
actmaybecitedasthe“SouloftheCityBusinessImprovementDistrictAmendmentActof
2026”.
Sec.2.TheBusinessImprovementDistrictsActof1996,effectiveMay29,1996(D.C.Law11-134;D.C.OfficialCode§2-1215.01efseq.),isamendedbyaddinganewsection213toreadas follows:
“Sec.213. Soulofthe CityBID.
(a)SubjecttoreviewandapprovalbytheMayorpursuanttosections6and7,theformationoftheSouloftheCityBusinessImprovementDistrict(“BID”),includingnonexemptrealpropertywithinthegeographicareasetforthinsubsection(b)ofthissection,isauthorizedand the BID taxesimposed insubsection(c)ofthis sectionshallbe imposed, and become
effectiveforthehalftaxyearbeginningonApril1,2026,throughtheearlieroftheexpirationofthisactor theterminationor dissolutionof the BID.
“(b)TheSouloftheCityBIDboundaryshallbethegeographicalareaapprovedbytheMayor,whichshallencompassthefollowinglotsasthoselotsexistasoftheeffectivedateofthe
SouloftheCityBusinessImprovementDistrictEmergencyAmendmentActof2026,effectiveJanuary22, 2026 (D.C. Act 26-246; 73 DCR ___),which lotdescriptionsshallremain fixedfor
thepurposesofthisactnotwithstandinganylatersubdivision,consolidation,reconfiguration,orrenumberingofthose lots:Square 5868S, Lots28, 35, 805, 810, 813, 820, 822,828, 829, 832,
838,839, 841, 842, 844, 845,846, 850, 856,85.8,859, 861, 862,864, 866, 867, 868, 869, 870,
871,872,873,874,875,876,877,878,879,880,881,882,883,884,885,886,887,888,889,890, 891, 892, 893, 894, 895,896, 897, 898,899, 900,901, 902, 903, 904, 905, 906,907, 908,
909,910,911,912,913,914,915,916,917,918,919,920,921,922,923,924,925,926,927,928, 929,930, 931, 932, 933, 934,935, 936, 937, 938,939, 940, 941, 942, 943, 944,945, 946,
947, 948,959, 960, 961, 962, 963,964, 965, 966,967, 968; Square 5889, Lots 37, 38, 39, 51, 52,
53, 54, 55,56, 57, 58,62. 805, 815; Square 5890, Lots 142, 143,144, 145,146,147, 148,149,
ENROLLED ORIGINAL
150,151,152,153, 154,155,156,157,158,159,160,161,162,163,164,165,166,167;Square
5902,Lots 3,4;Square 5903,Lots 2,3,4,5; Square5905,Lots 804,805,806;Square 5908,
Lots |,2,3,4,5,6,7;Square 5910,Lots 1,2,3,4,5,6,7,8,9, 10,11,12,13;Square5911,Lots
1,2,3,4; Square 5912,Lots,75,76,77,78,79,80,81,82,83,84, 108,801,802,817,818,820,
821,822,823,824,825,826,827,828,829,830,831;Square 5913,Lots46,49, 50,51,54,55,
56,57,827, 830,831,832, 833,834,835,836,837,838, 839,840,847,848,852,853,854,855,
856,857,858,859,860,861,862,863,864;Square 5914,Lots 1,9, 10,807,808; Square5919,
Lots2,3,4,801,802,803,804; Square5920,Lots 104,105,106,107,108,109,110,111,112,
113,114,116,117,118,123,124, 125,126,127,128,129;Square 5921,Lots 11,12,13,17,18,
817,818,819,820,821,822,823,824,825,826,827,828,829,830, 833,907,908,909,910,
911,912,913,938; Square 5922,Lots 92,93,94,95,96,97,98,99, 100,101,102,103, 104,
105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,
127, 128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,
146,147,148,149,150,151,152,153,154;Square5923, Lots 12, 13,14,15,16,17,18,19,20,
21,22,23,24,25,26,56,57;Square 5924,Lots43,77,78,79,80,81,82,83,86,87, 113,124;
Square 5925,Lots,58,59,822,823; Square5926,Lots 1,2,3,4;Square 5928,Lots43,44,45,
46,47,48,49, 108,109,110,111,112,113,114,115,116,117;Square5931, Lot 3; Square
5934,Lots 803,804,805; Square5939, Lots 15,18,19,20,805;Square 5941,Lots 10,801;
Square5942, Lots31,33,36,816,817,818,819,820,821,822,824,825,826;Square 5943,
Lots 11,31,32,33,35,812,814,816,819,820,821,823,824,825,826, 827,828;Square 5944,
Lots 7,30,31,32,33,34,35,36,37,810,811,812,813; Square5945, Lots4,5,6,7, 25,26,27,
28,29,30,32,33, 804,806, 808,810,812,813; Square5946,Lots2,3,4,5,6,7,8,9, 16,17,
18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,
48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,
74,75,76,77,78,803,805, 826,827,832; Square5947, Lots5,6,18,19,802,803,805,806,
807,808,809,810,811;Square 5948,Lots1, 4,20,24,25,37,39,40,41,804,805,806,807,
808,809,810,811,812,813,814,815;Square 5949,Lots 4,5,6,7,8;Square 5950,Lots 1,10,
11,18,19,24,25,26,801,802,803,804,808,809,810;Square 5951,Lots 18,21,30,31,32,
36,37,40,41,804,805,806,807,809,810,811,812; Square5951N: Lot 801;Square 5952,
Lots2, 10,15,27, 30,31,39,40,41,42,44, 801,802,803,804,805, 806,807,809,810,811;
Square 5953,Lots 1,2,5,6,7,24,49,50,52,806,808,809,810,811,812,813,814,815,816,
817,818,819,820,821;Square 5954,Lots 18,23,25,26,34,35,48,49,50,51,52,53,54,800,
802,803,804,805,806,807,808,809,$10,811,812,813,814;Square 5954W, Lots 800,801;
Square 5955,Lots803,804; Square 5956,Lots24,25,27,28,801,803,805,814,815,816;
Square 5956W, Lots4,801; Square 5957:Lot 1;Square5958: Lot 31; Square5959,Lots 1,2,3,
4,36,37; Square5960,Lots 19,20,64,800;Square 5975: Lot806;Parcel228,Lot 11;Parcel
234,Lots 17,30;Parcel235,Lots45,51,53,62,66,67,69, 72,73,74,75,77,78; Parcel236,
Lots70,89, 114;Parcel242,Lot 69;Parcel243,Lots 18,31,32,54;Parcel244,Lots42,46;
Reservations314B0000, 6790000; Square 5976,Lots 8,9, 10,11,12,17,18,19,21,30,800,
803,804,805;Square 5977,Lots 8,9, 11,12,30,804, 805,806,808, 809,810;Square 5978,

2

ENROLLED ORIGINAL
Lots5,21,860,861,862,863,864,865,866,867,868,869,884,944,948,949,950,951,952,953,954,955,956,957,958,959,960,961,1018,1019,1020,1021,1022,1023,1024,1025,1026,1027,1028,1029,1030,1031,1032,1033,1034,1035,1036,1037,1064,1065,1066,1067,1068,1069,1070;Square5982,Lots40,41,42,45,46,48,50,$02,814,815,823;Square5983,Lots51,812;Square5984,Lots40,806;Square5988,Lots80,82,92;Square5989,Lots
12,13,14,15,26,27,28,29,30,31,32,803;Square5990,Lots3,4.5,6,9,10,28,30,803;Square6004,Lots1,2,3.4,5,6,7,8,9,12,13,14,806,807;Square6004E,Lots,3,4,5,6,7,8,16,42,47,800,805,806;Square6005,Lots800,803,806,807:Square6070,Lots4.11,12,
13,47,48,50,51,52,811,812,813,816,818,819,820,822,823;Square6090,Lots3,13,14,15,16,17,35,36,37,38,39,40,41,43,44,45,46,802,803,804,809,811;Square6091,Lots19,20,21,22,23,24,25,26,33;Square6094,Lots36,41,42,45,800,804;Square6095,Lots28,29,30,31,32,33,34,35,36,37,39,40,804;Square6118,Lot37;Square6129,Lots60,61,71,76,78,79,80,83,84,86,88,800,802,811,814,815,816,817,818,821,822,823,825,826,827,828;Square6149,Lot802;Square6150,Lots7,8,808,816,817;andSquare6151,Lots42,808.
“(@)(1)TheBIDtaxesfornonexemptpropertiesintheSouloftheCityBIDshallbeasfollows:

“(A)Theamountof$0.18per$100oftheassessedvalueforClass2Properties,excludinghotels;
“(B)Theamountof$120perhotelormotelroomannually;and
*(©\G)Theamountof$120perunitannuallyofClassLApropertythatcontains5ormoreresidentialunitsavailableforrentalfornon-transientresidentialdwellingpurposesthatwereplacedinserviceaftertheeffectivedateoftheRentalHousingActof1985,
effectiveJuly17,1985(D.C.Law6-10;D.C.OfficialCode§42-3501.01efseg.).AllotherClass1Aor1BpropertyisexemptfromthisBIDtax.
“Gi)IfaresidentialunitisrestrictedtoresidentsbaseduponincomepursuanttoafederalorDistrictaffordablehousingprogram,anyresidentialunitwithahouseholdincomeof100%orlessoftheareamedianincome,whichtheBIDshallidentifyandcertifyassuch,shallbeexemptfromtheBIDtaxthatwouldotherwisebedueontheunit.
“(2)TotheextentthatabuildingthatissubjecttotheBIDtaxisconstructedpursuanttoagroundleaseonlandthatisexemptfromrealpropertytaxes,theassessedvalueoftherealpropertyforpurposesoftheBIDtaxshallincludethevalueofthebuildingandtheleaseholdinterest,possessoryinterest,beneficialinterest,orbeneficialuseoftheland,andthe
lesseeoruserofthelandshallbeassessedthecorrespondingBIDtax,whichshallbecollectedinthesamemanneraspossessoryinteresttaxesunderD.C.OfficialCode§47-1005.01,orasotherwiseprovidedinthisact.
“(3)Taxablepropertyforwhichtheownerhasexpendedmorethan$250,000duringtheprevioustaxyearonsafety-relatedactivitiesthateitherenhancepublicspaceabuttingtheowner’staxablepropertyorsupplementretailsecurityfortheowner'staxableproperty
withintheBID,whichtheBIDshallcertifysubjecttosatisfactoryproofprovidedbytheowner,
3

ENROLLED ORIGINAL.
shallbeexemptfromtheBIDtaxthatwouldotherwisebedueonthepropertyforthefollowingtaxableyear.
“(4)Subjecttotherequirementsofsection9(b),a3%annualincreaseintheBIDtaxesoverthecurrenttaxyearratesspecifiedinparagraph(1)ofthissubsectionisauthorized.”.
Sec.3.Fiscalimpactstatement.
TheCounciladoptsthefiscalimpactstatementinthecommitteereportasthefiscalimpactstatementrequiredbysection4aoftheGeneralLegislativeProceduresActof1975,approvedOctober16,2006(120Stat.2038;D.C.OfficialCode§1-301.47a).
Sec.4.Effectivedate.
ThisactshalltakeeffectfollowingapprovalbytheMayor(orintheeventofa vetobytheMayor,actionbytheCounciltooverridetheveto)anda30-dayperiodofcongressionalreviewasprovidedinsection602(c)(1)oftheDistrictofColumbiaHomeRuleAct,approvedDecember24,1973(87Stat.813;D.C.OfficialCode§1-206.02(c)(1)).
Councilof theDistrictof Columbia

DistrictoffColumbia~
APPROVED
MARCH 2, 2026

DocketNo,826-0421
[ITEMONCONSENTCALENDAR,
COUNCILOF THEDISTRICTOF COLUMBIA
WASHINGTON,DC,20004

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