B26-0452 • 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 official source does not specify that only 97% of the property is exempted from taxes. The bill text mentions this but it may be a misinterpretation or an error in the candidate explanation.

Food & Friends Property Tax Exemption Temporary Act

This act provides a temporary 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 exemption from property taxes for the real property and any improvements located at 219 Riggs Road NE (Lot 0005, Square 3766) owned by Food & Friends, Inc.
Limits the tax exemption to 97% of the total land area, leaving 3% taxable.
Requires that the property be used for charitable food distribution or related services to maintain the tax exemption.

Who It Names or Affects

Food & Friends, Inc., a charity providing food assistance in Washington D.C.
The District of Columbia government, which collects property taxes.

Terms To Know

Property Tax Exemption: A reduction or elimination of the tax on real estate for certain organizations or individuals.
Charitable Food Distribution: The act of providing food to people in need as a charitable service.

Limits and Unknowns

This exemption is only temporary and will expire after 225 days from the date it takes effect.
It applies specifically to one piece of property owned by Food & Friends, Inc., not all properties used for charity work.

Bill History

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
2026-01-02 Council of the District of Columbia LIMS
Act A26-0216 Published in DC Register Vol 73 and Page 000007
2025-12-30 Council of the District of Columbia LIMS
Transmitted to Congress
2025-12-22 Council of the District of Columbia LIMS
Returned from Mayor
2025-12-19 Council of the District of Columbia LIMS
Signed by the Mayor and Enacted with Act Number A26-0216
2025-12-12 Council of the District of Columbia LIMS
Transmitted to Mayor, Response Due on Dec 29, 2025
2025-12-02 Council of the District of Columbia LIMS
Legislative Meeting
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
2025-11-04 Council of the District of Columbia LIMS
Retained by the Council
2025-11-04 Council of the District of Columbia LIMS
Legislative Meeting
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

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