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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

Housing 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

The official text states the exemption applies 'in addition to and not in lieu of' any other tax relief, meaning it does not replace existing benefits.

Food & Friends Property Tax Exemption Emergency Amendment Act of 2025

This law gives a property tax break to Food & Friends, Inc. for its building at 219 Riggs Road in Washington, D.C., as long as the group or a tenant uses it for charitable food distribution.

What This Bill Does

  • Adds Section 47-1099.15 to District of Columbia laws regarding Food & Friends, Inc. at Lot 0005, Square 3766.
  • Exempts the land and buildings at 219 Riggs Road, NE from property taxes if owned by Food & Friends, Inc.
  • Requires that Food & Friends, Inc., or any tenant of the property, continues to use it for charitable food distribution or related services.
  • Limits the tax exemption to cover 97% of the land area based on square footage, leaving 3% taxable.
  • Sets the start date for this rule as October 1, 2025.

Who It Names or Affects

  • Food & Friends, Inc., which owns the property at 219 Riggs Road, NE.
  • Any tenant or lessee who rents space on that specific lot to provide food services.
  • The District of Columbia government agencies responsible for collecting property taxes.

Terms To Know

Property tax exemption
A rule that allows an owner or user to not pay a specific tax on land and buildings.
Lessee
A person or group who rents property from the owner.

Limits and Unknowns

  • The law only covers 97% of the total land area, leaving 3% subject to normal taxes.
  • This is an emergency act that remains in effect for no longer than 90 days after approval unless extended by other laws.

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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COUNCILOF THEDISTRICTOF COLUMBIA
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FinalReading
November4,2025
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