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May 4, 2026
Nyasha Smith, Secretary
Council of the District of Columbia
1350 Pennsylvania Avenue NW
Washington, DC 20004
Dear Secretary Smith,
Today, I am introducing the 151 Q Street Residential Economic Development Real Property Tax
Exemption Amendment Act of 2026. This legislation would provide much-needed financial
stability to the Gale Eckington, a 603-unit apartment complex located at 151 Q Street N.E. A
copy of the legislation as introduced is attached.
The Gale is a mid-life apartment building that provides affordable and workforce housing to
residents in a transit and amenity rich neighborhood. Unfortunately, in recent years, the Gale has
experienced challenges receiving rent from tenants, which has in turn complicated efforts to
reinvest in the building, which in turn has made it hard to retain and attract tenants.
The proposed tax abatement would provide the building ownership and tenants a way out of a
potential downward spiral by providing ownership with additional resources to invest in the
property, cement affordability guarantees, and guarantee that tenants enjoy much-needed repairs
to facilities that are starting to show their age. The legislation accomplishes this by requiring the
resolution of notices of infraction issued by the Department of Building prior to ownership
receiving a tax abatement.
I look forward to working with my colleagues on the Council and in the executive to advance
this legislation. Please contact my Deputy Chief of Staff, Conor Shaw, at cshaw@dccouncil.gov
if you have any questions about this legislation.
Sincerely,
Zachary Parker
Ward 5 Councilmember
Chair, Committee on Youth Affairs
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Councilmember Zachary Parker 3
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A BILL 6
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IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 10
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To amend the 151 Q Street Residential Economic Development Act of 2008 to provide real 14
property tax exemption for property located at 151 Q Street, N.E., in Lots 816, 817, 818, 819 and 15
820, Square 3576. 16
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BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 18
act may be cited as the “151 Q Street Residential Economic Development Real Property Tax 19
Exemption Amendment Act of 2026”. 20
Sec. 2. Chapter 46 of Title 47 of the District of Columbia Official Code is amended as 21
follows: 22
(a) The table of contents is amended to read as follows: 23
“§ 47–4618. 151 Q Street Residen tial Project tax exemptions. 24
(b) Section § 47-4618 is amended to read as follows: 25
“(a) For the purposes of this section, the term: 26
“(1) “Owner” means 151 Q Street Preservation LLC, its successors, affiliates, and 27
assigns. 28
“(2) “151 Q Street Residential Project” means the operations, including the 29
financing, refinancing, or reimbursing of costs incurred, of the mixed-use, multi-family 30
residential and ground-floor retail project located on the 151 Q Street Residential Property, 31
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consisting of: 32
“(A) Approximately 603 units of residential condominium/apartment 33
house use totaling approximately 560,000 square feet of floor area and housed in 3 buildings; 34
“(B) Approximately 1,200 square feet of ground-floor retail space; 35
“(C) Below-grade parking garages; 36
“(D) Other ancillary improvements, including extension of Q Street, N.E., 37
from Eckington Place to Harry Thomas Way; 38
“(E) Approximately 350 units designated affordable housing; 39
“(F) Designating no less than 302 of the 350 affordable units to be leased 40
to individuals and families with annual incomes not in excess of 80% of the Area Median 41
Income, as determined from time to time by the United Stated Department of Housing and Urban 42
Development and such households will pay rents that are no more than 30% of 80% of the 43
adjusted Area Median Income; and 44
“(G) Designating no less than 48 of the 350 affordable units to be leased to 45
individuals and families with annual incomes not in excess of 60% of the Area Median Income, 46
as determined from time to time by the United Stated Department of Housing and Urban 47
Development and such households will pay rents that are no more than 30% of 60% of the 48
adjusted Area Median Income. 49
“(3) “151 Q Street Residential Property” means the real property, including any 50
improvements constructed thereon, located in Lots 816, 817, 818, 819, and 820, Square 3576 (or 51
as the land for such lots may be subdivided into a record lot or lots or assessment and taxation 52
lots, condominium lots, air rights lots, or any combination in the future). 53
“(b)(1) Beginning in Tax Year 2031, 100% of the tax imposed by Chapter 8 of this title 54
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on the 151 Q Street Residential Property shall be abated. 55
“(2) The real property tax abatement granted by paragraph (1) of this 56
subsection shall apply for 10 consecutive real property tax years. 57
“(3) The real property tax abatements granted by paragraphs (1) and (2) of 58
this subsection shall not exceed, in the aggregate, $21 million. 59
“(4) Prior to receiving the tax abatement granted under this subsection, the 60
Owner shall remedy any notice of infraction and pay any outstanding fine issued prior to October 61
2031 by the Department of Buildings. 62
“(5) While receiving the tax abatement granted under this subsection, the 63
Owner shall undertake ongoing capital improvements and routine replacements to maintain and 64
improve living conditions at the Property. Any building code infraction issued after October 65
2031 shall be addressed by the Owner within three months, provided tenant provides access to 66
the apartment in which there is a building code infraction and the Department of Buildings 67
provides a timely inspection. In addition, the Owner replace and upgrade in-unit fixtures and 68
finishes as necessary to maintain safe, functional, and modern residential units. Owner shall also 69
maintain and periodically renovate common areas, including hallways, the business center, 70
clubhouse, and outdoor amenities such as the pool area and associated furniture. Owner shall 71
ensure that work orders submitted by tenants are addressed in a timely manner and that all 72
building systems and facilities including the garage, security infrastructure, heating, ventilation, 73
and air conditioning systems, and plumbing are properly maintained and repaired as necessary to 74
ensure the Property remains safe, functional, and habitable for residents. 75
“(6) Beginning in December 2031 and on an annual basis thereafter, a 76
representative of the Department of Buildings shall transmit a written letter to the Owner and the 77
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Office of the Chief Financial Officer’s Office of Taxation and Revenue detailing whether the 78
Owner is in compliance with paragraphs (4) and (5) of this subsection. The Owner shall have 79
thirty days after the issuance of that letter to cure any material deficiency in meeting its 80
obligations under paragraphs (4) and (5) or this subsections, provided tenant provides access to 81
the apartment in which there is a building code infraction and the Department of Buildings 82
provides a timely inspection, after which it will lose the tax abatement for the previous tax year if 83
Owner fails to provide commercially reasonable efforts to make the repairs in the thirty day 84
window. 85
“(c) The abatement pursuant to subsection (b) of this section shall be in addition to, and 86
not in lieu of, any other tax relief or assistance from any other source applicable to the 151 Q 87
Street Residential Property. 88
“(d) This section shall not: 89
“(1) Prevent or restrict to owner from utilizing any other tax, development, or 90
other economic incentives available to the 151 Q Street Residential Property; or 91
“(2) Limit the owner of the 151 Q Street Residential Property from appealing or 92
contesting its real estate tax assessment.” 93
Sec. 3. Fiscal impact statement. 94
The Council adopts the fiscal impact statement in the committee report as the fiscal 95
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 96
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 97
Sec. 4. Effective date. 98
This act shall take effect after approval by the Mayor (or in the event of veto by the 99
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 100
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provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 101
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 102
Columbia Register. 103