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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

Housing Taxes
Active

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

Sponsor
Mendelson
Last action
2026-07-10
Official status
Under Council Review
Effective date
Not listed

Plain English Breakdown

The bill text states an applicability date of October 1, 2025 (Sec. 3), but also requires Mayor approval and a congressional review period before taking effect (Sec. 5). The interaction between these dates is not fully explained in the provided excerpt.

Food & Friends Property Tax Exemption Amendment Act of 2026

This bill removes property taxes for a specific building at 219 Riggs Road, NE, owned by Food & Friends, Inc., if it is used to provide charitable food distribution.

What This Bill Does

  • Exempts the land and buildings at Lot 0005, Square 3766 from property tax under Chapter 8 of Title 47.
  • Requires that Food & Friends, Inc., or any lessee renting the space, must use it for charitable food distribution or related services to keep the exemption.
  • Applies the tax break to 100% of the land area at this location based on square footage.
  • States that this new tax break works alongside any other financial help the group might receive.

Who It Names or Affects

  • Food & Friends, Inc., as the owner of the property.
  • Any lessee or tenant who rents space in the building at 219 Riggs Road, NE.
  • The District of Columbia government agencies that collect and manage property taxes.

Terms To Know

Property tax exemption
A rule that allows a specific building or land to not pay the usual yearly tax owed to the city.
Charitable food distribution
The act of giving free food to people who need it, often through soup kitchens or pantries.

Limits and Unknowns

  • This rule only applies if the property is used for charitable food services; other uses may lose the tax break.
  • The bill does not take effect until after the Mayor approves it and Congress finishes a required review period.
  • The text states the act applies as of October 1, 2025, but this date depends on the effective date requirements being met.

Bill History

  1. 2026-07-10 Council of the District of Columbia LIMS

    Public Hearing on B26-0564

  2. 2026-06-19 Council of the District of Columbia LIMS

    Notice of Public Hearing Published in the District of Columbia Register

  3. 2026-06-16 Council of the District of Columbia LIMS

    Notice of Public Hearing filed in the Office of Secretary by Committee of the Whole

  4. 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

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

    Referred to Committee of the Whole

  6. 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