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B26-0485 • 2025

Art Gallery Tax Exemption Amendment Act of 2025

Art Gallery Tax Exemption Amendment Act of 2025

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Pinto
Last action
2026-03-03
Official status
Under Council Review
Effective date
Not listed

Plain English Breakdown

The official text does not define 'supporting the cultural mission,' leaving some uncertainty about which business activities qualify for exemption.

Art Gallery Tax Exemption Amendment Act of 2025

This bill changes D.C. law to allow art gallery buildings owned by non-profit groups to get a property tax exemption for office and business spaces that support the organization's cultural mission.

What This Bill Does

  • Amends Section 47-1002(6) of the District of Columbia Official Code regarding real property taxes.
  • Extends existing tax exemptions from just art display areas to include space used for business operations that support the organization's cultural mission.
  • Limits the exemption by excluding spaces where activities constitute unrelated trade or business.

Who It Names or Affects

  • Art gallery buildings owned and operated by organizations not run for private gain.
  • Organizations open to the public generally without charging admission on more than two days a week.
  • Small galleries such as Hillery Gallery and Heurich House, which have faced issues receiving partial exemptions.

Terms To Know

Real property tax
A fee paid to the government based on land or buildings owned by an organization.
Unrelated trade or business activities
Business operations that do not support the cultural mission of the non-profit organization and are therefore excluded from exemption.

Limits and Unknowns

  • The bill does not take effect until approved by the Mayor, reviewed by Congress for 30 days, and published in the D.C. Register.
  • The text states that business operations must support the cultural mission but does not define exactly what activities qualify as 'supporting'.

Bill History

  1. 2026-03-03 Council of the District of Columbia LIMS

    Re-Referred to Committee of the Whole

  2. 2026-02-27 Council of the District of Columbia LIMS

    Re-Referral published.

  3. 2025-11-21 Council of the District of Columbia LIMS

    Notice of Intent to Act on B26-0485 Published in the District of Columbia Register

  4. 2025-11-18 Council of the District of Columbia LIMS

    Referred to Committee on Business and Economic Development

  5. 2025-11-17 Council of the District of Columbia LIMS

    B26-0485 Introduced by Councilmember Pinto at Office of the Secretary

Official Summary Text

Art Gallery Tax Exemption Amendment Act of 2025

Current Bill Text

Read the full stored bill text 
COUNCIL OF THE DISTRICT OF COLUMBIA
OFFICE OF COUNCILMEMBER BROOKE PINTO
THE JOHN A. WILSON BUILDING
1350 PENNSYLVANIA AVENUE, N.W., SUITE 106
WASHINGTON, D.C. 20004

November 17, 2025

Nyasha Howard, Secretary
Council of the District of Columbia
1350 Pennsylvania Avenue, N.W.
Washington, DC 20004

Dear Secretary Howard,

Today, I am introducing the Art Gallery Tax Exemption Amendment Act of 2025. Please find enclosed a
signed copy of the legislation.

Our small art galleries and museums are an important part of the District’s cultural identity and economy.
By supporting our galleries and museums, we not only draw in tourists from the surrounding region and
across the country, we also support current and future artists to continue to create and hone their crafts.

Currently, art gallery buildings owned and operated by organizations that are not organized or operated for
private gain are exempt from real property tax under DC law. 1 However, a number of small galleries and
museums, including Hillery Gallery and Heurich House, have faced issues only receiving partial
exemptions for their buildings, not receiving the exemption for portions of the building used for office
space to conduct their operations or for other business operations that support the cultural mission of the
organization. This bill would close that gap and allow for tax exemption for the whole building, so long as
the business operations do not constitute unrelated trade or business activities.

Should you have any questions about this legislation, please contact my Committee and Legislative
Director, Linn Groft, at lgroft@dccouncil.gov.

Thank you,

Brooke Pinto
Councilmember, Ward 2
Chairwoman, Committee on the Judiciary and Public Safety
Council of the District of Columbia

1 D.C. Code 47-1002(6).

________________________
Councilmember Brooke Pinto

A BILL
__________

IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
_________________

To amend Section 47-1002(6) of the District of Columbia Official Code to ensure that art 1
galleries exempt from property tax may also exempt space used for business purposes 2
that support the cultural mission of the organization. 3
4
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 5
Act may be cited as the “Art Gallery Tax Exemption Amendment Act of 2025”. 6
7
Sec. 2. Section 47-1002(6) of the District of Columbia Official Code is amended to read 8
as follows: 9
“(6) Art gallery buildings belonging to and operated by organizations which are not 10
organized or operated for private gain, and are open to the public generally, and for admission to 11
which no charge is made on more than 2 days each week; provided that, any portion of the art 12
gallery building used for business operations, that does not constitute unrelated trade or business 13
activities, that support the cultural mission of the organization shall also be eligible for 14
exemption under this section;”. 15
Sec. 3. Fiscal impact statement. 16
The Council adopts the fiscal impact statement in the committee report as the fiscal 17
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 18
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 19
Sec. 4. Effective date. 20
This act shall take effect after approval by the Mayor (or in the event of veto by the 21

Mayor, action by the Council to override the veto), a 30-day period of congressional review as 22
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 23
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 24
Columbia Register. 25
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