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B26-0564 • 2025

Food & Friends Property Tax Exemption Amendment Act of 2026

Food & Friends Property Tax Exemption Amendment Act of 2026

Taxes
Active

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

Sponsor
Mendelson
Last action
2026-01-09
Official status
Under Council Review
Effective date
Not listed

Plain English Breakdown

The exact amount of tax revenue loss is not specified in the provided source material.

Food & Friends Property Tax Exemption Act

This act amends the District of Columbia's laws to provide a property tax exemption for a specific piece of land owned by Food & Friends, Inc., used for charitable food distribution.

What This Bill Does

  • Adds a new section in Title 47 of the District of Columbia Code to provide a property tax exemption for Lot 0005, Square 3766 at 219 Riggs Road NE if it is owned by Food & Friends, Inc. and used for charitable food distribution or related services.
  • Specifies that this exemption applies to 100% of the land based on its square footage.

Who It Names or Affects

  • Food & Friends, Inc., which owns and uses the property at 219 Riggs Road NE.
  • The District of Columbia government, as it will lose tax revenue from this exemption.

Terms To Know

Property Tax Exemption
A law that allows certain properties to be free from paying property taxes.
Charitable Food Distribution
The act of providing food to people in need as a charitable service.

Limits and Unknowns

  • This exemption only applies to the specific property at 219 Riggs Road NE and does not cover other properties.
  • It is unclear how much tax revenue will be lost due to this exemption.

Bill History

  1. 2026-01-09 Council of the District of Columbia LIMS

    Notice of Intent to Act on B26-0564 Published in the District of Columbia Register

  2. 2026-01-06 Council of the District of Columbia LIMS

    Referred to Committee of the Whole

  3. 2026-01-02 Council of the District of Columbia LIMS

    B26-0564 Introduced by Chairman Mendelson at Office of the Secretary

Official Summary Text

Food & Friends Property Tax Exemption Amendment Act of 2026

Current Bill Text

Read the full stored bill text
_______________________________ ______________________________ 1
Councilmember Zachary Parker Chairman Phil Mendelson 2
3
4
A BILL 5
___________________ 6
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 7
___________________ 8
9
To amend Title 47 of the District of Columbia Code to provide for a property tax exemption for 10
the property situated on Lot 0005, Square 3766 at 219 Riggs Road, NE. 11
12
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 13
act may be cited as the “Food & Friends Property Tax Exemption Amendment Act of 2026”. 14
Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as 15
follows: 16
(a) The table of contents is amended by adding a new section designation to read as 17
follows: 18
“47-1099.15 Food & Friends, Inc.; Lot 0005, Square 3766.”. 19
(b) A new section 47-1099.15 is added to read as follows: 20
“Sec. 47-1099.15. Food & Friends, Inc.; Lot 0005, Square 3766. 21
“(a) The real property, and any improvements on the property, located at 219 Riggs 22
Road, NE, known for tax and assessment purposes as Lot 0005, Square 3766 (“Property”), shall 23
be exempt from the tax imposed by Chapter 8 of this title, so long as the Property is owned by 24

2

Food & Friends, Inc, and provided that Food & Friends, Inc., or any lessee of the Property, 25
continue to use the Property to provide charitable food distribution, or related services. 26
“(b) This exemption, based on the square footage of the site, shall apply to 100% of the 27
land. 28
“(c) The tax exemption provided pursuant to this section shall be in addition to and not in 29
lieu of any other tax relief or assistance from any other source applicable to Food & Friends, 30
Inc.”.” 31
Sec. 3. Applicability. 32
This act shall apply as of October 1, 2025. 33
Sec. 4. Fiscal impact statement. 34
The Council adopts the fiscal impact statement of the Budget Director as the fiscal impact 35
statement required by section 4a of the General Legislative Procedures Act of 1975, approved 36
October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 37
Sec. 5. Effective date. 38
This act shall take effect following approval by the Mayor (or in the event of veto by 39
the Mayor, action by the Council to override the veto), and a 30-day period of congressional 40
review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved 41
December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)). 42