Back to District of Columbia

B26-0452 • 2025

Food & Friends Property Tax Exemption Temporary Amendment Act of 2025

Food & Friends Property Tax Exemption Temporary 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
2026-02-27
Official status
Official Law
Effective date
Not listed

Plain English Breakdown

The exact effective date depends on approval by the Mayor and a 30-day congressional review period, which may vary from the listed dates in metadata summaries.

Temporary Property Tax Exemption for Food & Friends at Riggs Road

This law gives a temporary property tax break to the nonprofit group Food & Friends, Inc. for its building and land located at 219 Riggs Road in Northeast Washington, D.C.

What This Bill Does

  • Adds a new section to District of Columbia laws that exempts specific real property from taxes.
  • Requires that the property must be owned by Food & Friends, Inc. or used for charitable food distribution services.
  • Exempts 97% of the land area at Lot 0005, Square 3766 from property tax while keeping 3% taxable based on square footage.
  • Allows this exemption to exist alongside any other tax relief or assistance Food & Friends may receive.

Who It Names or Affects

  • Food & Friends, Inc., the owner of the property at 219 Riggs Road, NE.
  • Any lessee who rents and uses the property for charitable food distribution services.
  • The District of Columbia government agencies responsible for collecting property taxes.

Terms To Know

Property Tax Exemption
A rule that allows a specific piece of land or building to not pay the usual tax charged by the local government.
Lessee
A person or group who rents property from an owner and has permission to use it.

Limits and Unknowns

  • The law expires after 225 days of having taken effect.
  • The exemption is limited strictly to the specific address at Lot 0005, Square 3766 and does not cover other properties owned by Food & Friends.

Bill History

  1. 2026-02-27 Council of the District of Columbia LIMS

    Law L26-0091, Effective from Feb 12, 2026 Published in DC Register Vol 73 and Page 002680, Expires on Sep 25, 2026

  2. 2026-01-02 Council of the District of Columbia LIMS

    Act A26-0216 Published in DC Register Vol 73 and Page 000007

  3. 2025-12-30 Council of the District of Columbia LIMS

    Transmitted to Congress

  4. 2025-12-22 Council of the District of Columbia LIMS

    Returned from Mayor

  5. 2025-12-19 Council of the District of Columbia LIMS

    Signed by the Mayor and Enacted with Act Number A26-0216

  6. 2025-12-12 Council of the District of Columbia LIMS

    Transmitted to Mayor, Response Due on Dec 29, 2025

  7. 2025-12-02 Council of the District of Columbia LIMS

    Legislative Meeting

  8. 2025-11-07 Council of the District of Columbia LIMS

    Notice of Intent to Act on B26-0452 Published in the District of Columbia Register

  9. 2025-11-04 Council of the District of Columbia LIMS

    Retained by the Council

  10. 2025-11-04 Council of the District of Columbia LIMS

    Legislative Meeting

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

    B26-0452 Introduced by Chairman Mendelson at Office of the Secretary

Official Summary Text

Food & Friends Property Tax Exemption Temporary Amendment Act of 2025

Current Bill Text

Read the full stored bill text
ENROLLED ORIGINAL
AN ACT
D.C. ACT 26-216
INTHE COUNCIL OF THE DISTRICTOF COLUMBIA.
DECEMBER 19, 2025
‘Toamend,onatemporarybasis,Chapter10ofTitle47oftheDistrictofColumbiaOfficialCodetoprovideapropertytaxexemptionforthepropertysituatedonLot0005,Square
3766at219RiggsRoad,NE.
BEITENACTEDBY THECOUNCILOFTHEDISTRICTOFCOLUMBIA,Thatthis
actmaybecitedasthe“Food& FriendsPropertyTaxExemptionTemporaryAmendmentActof2025”.
Sec.2.Chapter10ofTitle47oftheDistrictofColumbiaOfficialCodeisamendedasfollows:
(a)Thetableofcontentsisamendedbyaddinganewsectiondesignationtoreadas
follows:
"47-1099.15Food& Friends,Inc.;Lot0005,Square3766.”.
(b)A newsection47-1099.15isaddedtoreadasfollows:
“§47-1099,15.Food& Friends,Inc.;Lot0005,Square3766.
(a)Therealproperty,andanyimprovementsontheproperty,locatedat219RiggsRoad,NE,knownfortaxandassessmentpurposesasLot0005,Square3766(“Property”),shallbeexemptfromthetaximposedbyChapter8ofthistitle;provided,thatthePropertyisowned
byFood& Friends,Inc;andprovidedfurther,thatFood& Friends,Inc.,oranylesseeoftheProperty,continuestousethePropertytoprovidecharitablefooddistributionorrelatedservices.
““(b)Thisexemption,basedonthesquarefootageofthesite,shallapplyto97%ofthe
land,leaving3%ofthelandinataxablestatus.
“(c)ThetaxexemptionprovidedpursuanttothissectionshallbeinadditiontoandnotinlieuofanyothertaxrelieforassistancefromanyothersourceapplicabletoFood& Friends,Inc.”
Sec.3.Applicability.
ThisactshallapplyasofOctober1,2025.
1

ENROLLED ORIGINAL.
Sec.4.Fiscalimpactstatement.
TheCounciladoptsthefiscalimpactstatementoftheBudgetDirectorasthefiscalimpactstatementrequiredbysection4aoftheGeneralLegislativeProceduresActof1975,approvedOctober16,2006(120Stat.2038;D.C.OfficialCode§ 1-301.47a).
Sec.5.Effectivedate.
(a)ThisactshalltakeeffectfollowingapprovalbytheMayor(orintheeventofvetoby
theMayor,actionbytheCounciltooverridetheveto),anda30-dayperiodofcongressionalreviewasprovidedinsection602(c)(1)oftheDistrictofColumbiaHomeRuleAct,approvedDecember 24, 1973 (87 Stat.813; D.C. OfficialCode § 1-206.02(c)(1)).
(b)Thisactshallexpireafter225daysofhavingtakeneffect.
‘hairman
Councilofthe Districtof Columbia
Mayor
Districtof ColumbiaApprove:December19, 2025

DocketNo.526-0452
[]ITEMONCONSENTCALENDAR,
COUNCILOF THEDISTRICTOF COLUMBIA
WASHINGTON,DC,20004

vernerou ratesvxivoreowe viveivooevere veroFaConODVTEONRECSnese{ROLLoreen
eat [a[sms ae[ay soc[ioCitaren ten | rokro x intscome[x wewooed wae |x Toe [xraed seins[x
X- IndicateVote AB -Absent NV -Present,NotVoting Rec -Recused
cemmomonnono
Sea
DocketNo.826-0452
[X]ITEMON CONSENT CALENDAR:
vxinevon rtnnig2Devoreome Deer[X]VOICEVOTE ‘Approved
seconoreURESreso[]ROLLCALL VOTE— Result
‘CouncilMember Aye |Nay|NV_|AB| Rec|CouncilMember_|Aye|Nay|NV_|AB| Rec| CouncilMember_|Aye| Nay|NV_|AB| Rec.
Chantn vee [x rese : inisowe[x wnamo woe [x Tn
sendvi sant Prae rena
are te gee