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B26-0451 • 2025

Food & Friends Property Tax Exemption Emergency Amendment Act of 2025

Food & Friends Property Tax Exemption Emergency Amendment Act of 2025

Taxes
Enacted

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

Sponsor
Mendelson
Last action
2025-12-05
Official status
Enacted
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Food & Friends Property Tax Exemption Emergency Act

This act provides a property tax exemption for the land owned by Food & Friends, Inc. at 219 Riggs Road NE in Washington D.C.

What This Bill Does

  • Creates an emergency amendment to provide a property tax exemption for real estate located at 219 Riggs Road NE, known as Lot 0005, Square 3766.
  • Limits the tax exemption to 97% of the land area, leaving 3% taxable.
  • Requires that Food & Friends, Inc. or its lessee continue using the property for charitable food distribution and related services to maintain the exemption.

Who It Names or Affects

  • Food & Friends, Inc., a charity providing food assistance in Washington D.C.
  • The District of Columbia government through changes to tax laws.

Terms To Know

Property Tax Exemption
A reduction or elimination of property taxes for certain properties based on specific criteria, such as charitable use.
Charitable Food Distribution
Activities that involve providing food to people in need through non-profit organizations.

Limits and Unknowns

  • The exemption is temporary and will expire on February 22, 2026.
  • It applies only to the specific property at 219 Riggs Road NE.

Bill History

  1. 2025-12-05 Council of the District of Columbia LIMS

    Act A26-0211 Published in DC Register Vol 72 and Page 013678, Expires on Feb 22, 2026

  2. 2025-11-25 Council of the District of Columbia LIMS

    Returned from Mayor

  3. 2025-11-24 Council of the District of Columbia LIMS

    Signed by the Mayor and Enacted with Act Number A26-0211, Expires on Feb 22, 2026

  4. 2025-11-17 Council of the District of Columbia LIMS

    Transmitted to Mayor, Response Due on Dec 02, 2025

  5. 2025-11-04 Council of the District of Columbia LIMS

    Retained by the Council

  6. 2025-11-04 Council of the District of Columbia LIMS

    Legislative Meeting

  7. 2025-11-03 Council of the District of Columbia LIMS

    B26-0451 Introduced by Chairman Mendelson at Office of the Secretary

Official Summary Text

Food & Friends Property Tax Exemption Emergency Amendment Act of 2025

Current Bill Text

Read the full stored bill text 
ENROLLED ORIGINAL
AN ACT

.C.ACT 26-211
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA.
NOVEMBER 24, 2025
To amend, on an emergency basis,Chapter 10 of Title47of the Districtof Columbia Official
Code toprovidea propertytaxexemption forthepropertysituatedon Lot 0005,Square
3766 at219 Riggs Road, NE.
BEITENACTEDBY THECOUNCILOFTHEDISTRICTOFCOLUMBIA,Thatthisactmaybecitedasthe“Food& FriendsPropertyTaxExemptionEmergencyAmendmentActof2025”,
Sec.2.Chapter10ofTitle47oftheDistrictofColumbiaOfficialCodeisamendedasfollows:
(a)Thetableofcontentsisamendedbyaddinganewsectiondesignationtoreadasfollows:
“47-1099.15.Food& Friends,Inc.;Lot0005,Square3766.”.(b)A newsection47-1099.15isaddedtoreadasfollows:“§47-1099.15.Food& Friends,Inc.;Lot0005,Square3766.“(a)Therealproperty,andanyimprovementsontheproperty,locatedat219Riggs
Road,NE,knownfortaxandassessmentpurposesasLot0005,Square3766(“Property”),shallbbeexemptfromthetaximposedbyChapter8ofthistitle;provided,thatthePropertyisownedbyFood& Friends,Inc.;andprovidedfurther,thatFood& Friends,Inc.,oranylesseeoftheProperty,continuestousethePropertytoprovidecharitablefooddistributionorrelatedservices.
“(b)Thisexemption,basedonthesquarefootageofthesite,shallapplyto97%oftheland,leaving3%ofthelandinataxablestatus.“(©)ThetaxexemptionprovidedpursuanttothissectionshallbeinadditiontoandnotinlieuofanyothertaxrelieforassistancefromanyothersourceapplicabletoFood& Friends,Inc.”.
Sec.3.Applicability.
This actshallapplyas of October 1,2025.
Sec.4.Fiscalimpactstatement.
ENROLLED ORIGINAL
The Counciladoptsthefiscalimpact statementofthe Budget Directorasthefiscalimpact
statementrequiredby section4a oftheGeneralLegislativeProceduresAct of 1975,approved
October 16,2006 (120 Stat.2038; D.C. OfficialCode § 1-301.47a).
Sec.5.Effectivedate.
‘ThisactshalltakeeffectfollowingapprovalbytheMayor(orintheeventofvetobytheMayor,actionbytheCounciltooverridetheveto),andshallremainineffectfornolongerthan90days,asprovidedforemergencyactsoftheCounciloftheDistrictofColumbiainsection412(a)oftheDistrictofColumbiaHomeRuleAct,approvedDecember24,1973(87Stat.813;D.C.OfficialCode§1-204.12(a)).
Lilo —fhairmanCouncilof theDistrictof Columbia.

Distriftof Columbia
APPROVED
NOVEMBER 24, 2025

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FinalReading
November4,2025
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