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B26-0559 • 2025

Soul of the City Business Improvement District Emergency Amendment Act of 2026

Soul of the City Business Improvement District Emergency Amendment Act of 2026

Taxes
Enacted

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

Sponsor
T. White
Last action
2026-02-06
Official status
Enacted
Effective date
Not listed

Plain English Breakdown

The official source material does not provide information on a 3% annual increase in BID taxes.

Soul of the City Business Improvement District Emergency Amendment Act

This act establishes a new business improvement district called 'SouloftheCity' in Washington D.C., with specific boundaries and tax rules.

What This Bill Does

  • Allows the establishment of the Soul of the City Business Improvement District (BID) after approval by the Mayor.
  • Sets the geographic area for the BID, including many lots and squares in Washington D.C.
  • Establishes a tax system for non-exempt properties within the district: $0.18 per $100 assessed value for Class 2 properties, $120 annually per hotel or motel room, and $120 annually per unit of certain residential units.
  • Provides exemptions from BID taxes for safety-related activities that enhance public space or retail security if the owner spends over $250,000 in a year on such activities.

Who It Names or Affects

  • Businesses and property owners within the specified geographic area of Washington D.C.
  • The Mayor's office for approval
  • Tax authorities responsible for collecting BID taxes

Terms To Know

Business Improvement District (BID)
A special district where property owners pay extra taxes to fund local improvements and services.
Assessed value
The official valuation of a property for tax purposes.

Limits and Unknowns

  • This act is effective until April 22, 2026.
  • It does not specify what happens after the expiration date without further action.
  • Details about how safety-related activity exemptions are certified and verified by the BID are not fully explained.

Bill History

  1. 2026-02-06 Council of the District of Columbia LIMS

    Act A26-0246 Published in DC Register Vol 73 and Page 001058, Expires on Apr 22, 2026

  2. 2026-01-23 Council of the District of Columbia LIMS

    Returned from Mayor

  3. 2026-01-22 Council of the District of Columbia LIMS

    Signed by the Mayor and Enacted with Act Number A26-0246, Expires on Apr 22, 2026

  4. 2026-01-20 Council of the District of Columbia LIMS

    Transmitted to Mayor, Response Due on Feb 02, 2026

  5. 2026-01-06 Council of the District of Columbia LIMS

    Retained by the Council

  6. 2026-01-06 Council of the District of Columbia LIMS

    Legislative Meeting

  7. 2026-01-05 Council of the District of Columbia LIMS

    B26-0559 Introduced by Councilmember T. White at Office of the Secretary

Official Summary Text

Soul of the City Business Improvement District Emergency Amendment Act of 2026

Current Bill Text

Read the full stored bill text
ENROLLED ORIGINAL
AN ACT

ACT 26-246
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
JANUARY 22, 2026
“Toamend,onanemergencybasis,theBusinessImprovementDistrictsActof1996toauthorize
theestablishmentandadministrationoftheSouloftheCityBusinessImprovement
District.
BEITENACTEDBYTHECOUNCILOFTHEDISTRICTOFCOLUMBIA,Thatthis
actmaybecitedasthe“SouloftheCityBusinessImprovementDistrictEmergencyAmendment
Actof2026”.
Sec.2,TheBusinessImprovementDistrictsActof1996,effectiveMay29,1996(D.C.
Law11-134;D.C.OfficialCode§2-1215.01etseq.),isamendedbyaddinganewsection213to
readasfollows:
“Sec,213,SouloftheCityBID.
(a)SubjecttoreviewandapprovalbytheMayorpursuanttosections6and7,the
formationoftheSouloftheCityBusinessImprovementDistrict(“BID”),includingnonexempt
realpropertywithinthegeographicareasetforthinsubsection(b)ofthissection,isauthorized
‘andtheBIDtaxesimposedinsubsection(c)ofthissectionshallbeimposed,andbecome
effectiveforthehalftaxyearbeginningonApril1,2026,throughtheearlieroftheexpirationof
thisactortheterminationordissolutionoftheBID.
«(o)TheSouloftheCityBIDboundaryshallbethegeographicalareaapprovedbythe
Mayor,whichshallencompassthefollowinglotsasthoselotsexistasoftheeffectivedateofthe
SouloftheCityBusinessImprovementDistrictEmergencyAmendmentActof2025,passedon
emergencybasisonJanuary6,2026(EnrolledversionofBill26-559),whichlotdescriptions
shallremainfixedforthepurposesofthisactnotwithstandinganylatersubdivision,
consolidation,reconfiguration,orrenumberingofthoselots:Square58688,Lots28,35,805,
$10,813,820,822,828,829,832,838,839,841,842,844,845,846,850,856,85.8,859,861,
862,864,866,867,868,869,870,871,872,873,874,875,876,877,878,879,880,881,882,
883,884,885,886,887,888,889,890,891,892,893,894,895,896,897,898,899,900,901,
902,903,904,905,906,907,908,909,910,911,912,913,914,915,916,917,918,919,920,
921,922,923,924,925,926,927,928,929,930,931,932,933,934,935,936,937,938,939,
ENROLLED ORIGINAL
940,941,942, 943,944,945,946,947,948,959,960, 961,962,963,964,965,966,967,968;
Square 5889,Lots 37,38,39,51,52,53,54,55,56,57,58,62,805,815;Square 5890,Lots 142,
143,144, 145,146,147, 148,149,150,151,152, 153,154,155,156,157,158,159,160,161,
162,163,164,165,166,167;Square 5902,Lots3,4; Square 5903,Lots2,3,4,5;Square 5905,
Lots 804,805,806; Square 5908,Lots 1,2,3,4,5,6,7;Square5910,Lots 1,2,3,4, 5,6,7,8,9,
10,11,12,13;Square 5911,Lots1,2, 3,4;Square 5912,Lots,75,76,77,78,79,80,81,82,83,
84,108,801,802,817, 818,820,821,822,823,824,825,826,827,$28,829,830,831; Square
5913,Lots46,49, 50,51,54,55,56,57,827,830,831,832,833,834,835,836,837,838,839,
840,847,848,852, 853,$54,855,856,857,858,859,860,861,862,863,864;Square5914,
Lots 1,9, 10,807,808;Square$919,Lots2,3,4,801, 802,803,804;Square5920,Lots 104,
105, 106,107,108,109,110, 111,112,113, 114,116,117,118,123,124,125,126,127,128,
129;Square 5921, Lots 11,12,13,17,18,817,818,819, 820,821,822,823,824,825,826,$27,
828,829,830,833,907,908,909,910,911,912,913,938;Square 5922,Lots92,93,94,95,96,
97,98,99, 100,101,102,103,104,105,106,107, 108,109,110,111,112,113,114,115,116,
117,118,119,120,121,122,123,127,128,129, 130,131,132,133,134,135,136,137, 138,
139,140,141,142,143,144,145, 146,147, 148,149,150,151,152,153,154;Square 5923,
Lots 12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,56,57;Square5924,Lots 43,77,
78,79, 80,81,82,83,86,87, 113,124;Square5925,Lots,58,59,822,823;Square5926,Lots
1,2,3,4;Square 5928, Lots43,44,45,46,47, 48,49, 108,109,110,111,112, 113,114,115,
116,117;Square 5931,Lot 3;Square5934, Lots803,804,805;Square5939,Lots 15,18,19,
20,805;Square 5941,Lots 10,801; Square 5942,Lots 31,33,36,816,817,818,819,820,821,
822,$24,825,826; Square 5943,Lots 11,31,32,33,35,812,814,816,$19,820,821,823,824,
825,826,827, 828;Square 5944,Lots 7,30,31,32,33,34,35,36,37,810,811,812,813;
Square 5945,Lots4,5,6,7,25,26,27,28,29,30,32,33, 804,806,808,810,812,813; Square
5946,Lots2,3,4,5,6,7,8,9,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,
33,34,35,36,37,38,39,40,41,42,43,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,
63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,803,805,$26,827,832:Square
5947,Lots 5,6,18,19,802,803,805,806,807,808,809, 810,811;Square$948,Lots 1,4,20,
24,25,37,39,40, 41,804,805,806,807, 808,809,810, 811,812,813,814,815; Square 5949,
Lots4,5,6,7,8;Square 5950,Lots 1,10,11,18,19,24,25,26,801,802,803,804,808,809,
810;Square 5951,Lots 18,21,30,31,32,36,37,40,41,804,805,806,807,809,810,811,812;
Square 59SIN: Lot 801; Square 5952,Lots2, 10,15,27, 30,31,39,40,41,42,44,801, 802,
803,804, 805,806,807,809,810,811;Square 5953, Lots 1,2,5,6,7,24,49,50,52,806,808,
809,$10,811,812, 813,814,815,$16,817,818,819,820,821;Square5954,Lots 18,23,25,
26,34,35,48,49,50,51,52,53,54,800,802,803,804,805,806,807,808,809,810, 811,812,
813,814;Square 5954W, Lots800,801;Square 5955,Lots 803,804;Square 5956,Lots 24,25,
27,28,801,803,805, 814,815,816;Square 5956W, Lots4,801;Square5957: Lot 1;Square
5958:Lot 31; Square 5959,Lots 1,2,3,4,36,37;Square $960,Lots 19,20,64, 800; Square
5975:Lot 806; Parcel228,Lot 11;Parcel234,Lots 17,30;Parcel235, Lots45, 51,53,62,66,
67,69,72,73,74, 75,77,78;Parcel236,Lots 70, 89,114:Parcel242,Lot 69;Parcel243,Lots
18,31,32,54;Parcel244,Lots42,46; Reservations314B0000, 6790000; Square 5976,Lots8,
9,10,11,12,17,18,19,21,30,800,803,804, 805;Square 5977,Lots 8,9,11,12,30,804,805,
806,808,809,810; Square 5978,Lots5,21,860,861, 862,863,864,865,866,867,868,869,
884,944,948,949, 950,951,952,953,954,955,956,957,958,959,960,961, 1018, 1019,
1020,1021,1022, 1023, 1024,1025, 1026,1027, 1028, 1029,1030,1031,1032, 1033, 1034,

2
ENROLLED ORIGINAL
1035,1036, 1037, 1064, 1065,1066,1067,1068, 1069, 1070;Square5982,Lots 40,41,42,45,
46,48,50,802,814,815,823; Square5983,Lots 51,812;Square5984,Lots40,806; Square
5988,Lots80,82,92; Square5989,Lots 12,13,14,15,26,27,28,29,30,31,32,803;Square
5990,Lots 3,4,5,6,9,10,28,30,803; Square6004,Lots 1,2,3,4,5,6,7,8,9, 12,13,14,806,
807;Square6004E, Lots,3,4, 5,6,7,8,16.42, 47,800,805,806;Square6005,Lots 800,803,
806,807; Square6070,Lots4, 11,12,13,47,48,50,51,52,811,812,813,816,818,819,820,
822,$23;Square 6090,Lots 3,13,14,15,16,17,35,36,37,38,39,40, 41,43,44,45,46,802,
803,804,809, 811; Square6091,Lots 19,20,21,22,23,24,25,26,33;Square6094,Lots 36,
41,42,45, 800, 804;Square6095,Lots28,29,30,31,32,33,34,35,36,37,39,40,804;Square
6118,Lot 37;Square6129, Lots60,61,71,76,78,79, 80,83,84,86,88,800,802,811,814,
815,816, 817,818, 821,822,823,825,826,827,828; Square6149,Lot 802;Square6150,Lots
7,8,808,816, 817;and Square6151,Lots 42,808.
#(c)(1)TheBIDtaxesfornonexemptpropertiesintheSouloftheCityBIDshallbeas
follows:
“(A) The amountof $0.18per$100 oftheassessedvalueforClass2
Properties,excludinghotels;
“(B) The amountof $120 perhotelormotelroom annually;and
“(©))Theamountof$120perunitannuallyofClass1Apropertythat
contains5 ormore residentialunitsavailableforrentalfornon-transientresidentialdwelling
purposesthatwere placedinserviceafterJuly 17,1985.AllotherClass1A or 1B propertyis
exemptfromthisBIDtax.
“(ii)Ifa residentialunitisrestrictedtoresidentsbased upon
incomepursuanttoafederalorDistrictaffordablehousingprogram,anyresidentialunitwitha
householdincome of 100% orlessofthe areamedian income,which theBID shallidentifyand
certifyas such,shallbe exempt from theBID taxthatwould otherwisebe due on theunit.
“(2)To theextentthata buildingthatigsubjecttotheBID taxisconstructed
pursuanttoagroundleaseonlandthatisexemptfromrealpropertytaxes,theassessedvalueof
therealpropertyforpurposesoftheBID taxshallincludethevalueofthe buildingand the
leaseholdinterest,possessoryinterest,beneficialinterest,or beneficialuse oftheland,and the
lesseeoruserofthelandshallbe assessedthecorrespondingBID tax,which shallbe collectedin
thesame manner as possessoryinteresttaxesunder D.C. OfficialCode § 47-1005.01,oras
otherwiseprovidedinthisact.
#@)Taxablepropertyforwhichtheownerhasexpendedmorethan$250,000
duringtheprevioustaxyearon safety-relatedactivitiesthateitherenhancepublicspaceabutting
theowner'staxablepropertyorsupplementretailsecurityfortheowner’staxableproperty
withintheBID,whichtheBIDshaltcertifysubjecttosatisfactoryproofprovidedbytheowner,
shallbeexemptfromtheBIDtaxthatwouldotherwisebedueonthepropertyforthefollowing
taxableyear.
“(4)Subjecttotherequirementsof section9(b),a 3% annualincreaseintheBID
taxesoverthecurrenttaxyearratesspecifiedinparagraph(1)ofthissubsectionisauthorized.”.
Sec.3.Fiscalimpactstatement.
‘TheCounciladoptsthefiscalimpactstatementoftheBudgetDirectorasthefiscalimpact
statementrequiredbysection4aoftheGeneralLegislativeProceduresActof1975,approved
3
ENROLLED ORIGINAL
October 16,2006 (120 Stat.2038;D.C. OfficialCode§ 1-301.47a).
Sec.4,Effectivedate.
‘ThisactshalltakeeffectfollowingapprovalbytheMayor(orintheeventofvetobythe
Mayor, actionby theCounciltooverridetheveto),and shallremain ineffectforno longerthan
90 days,as providedforemergency actsof theCounciloftheDistrictofColumbia insection.
412(a)oftheDistrictofColumbia Home Rule Act,approvedDecember 24, 1973 (87 Stat.788;
D.C. OfficialCode § 1-204.12(a)).
airman
Councilof theDistrictofColumbia

APPROVED
JANUARY 22, 2026
COUNCILOFTHEDISTRICTOF COLUMBIA

WASHINGTON,DC,20004
DocketNo.526-0559
[]ITEMONCONSENTCALENDAR
[XIACTION FinalReading
[X]VOTEDATE January6,2026
[X1VOICEVOTE ‘Approved
RECORDEDVOTEONREQUEST
ABSENT
[]ROLLCALLVOTE—Result
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ChalrmanMendelson)X Henderson
LowisGeorge
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