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B26-0686 • 2025

Alpha Omega Social Action and Scholarship Foundation Real Property Tax Exemption Act of 2026

Alpha Omega Social Action and Scholarship Foundation Real Property Tax Exemption Act of 2026

Education 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 explicitly states that this exemption is 'in addition to' other tax relief, so uncertainty about stacking exemptions was removed.

Tax Exemption for Alpha Omega Social Action and Scholarship Foundation

This bill removes property taxes for a specific building owned by the Alpha Omega Social Action and Scholarship Foundation if it is used only for charity or education.

What This Bill Does

  • Creates a new tax exemption rule in District of Columbia law for Lot 813, Square 2853 at 1231 Harvard Street NW.
  • Removes property taxes on the building and any improvements if Alpha Omega Social Action and Scholarship Foundation owns it.
  • Requires that the property be used only for charitable or educational purposes to keep the tax break.
  • Forbids using the property for commercial business activities while under this exemption.
  • Forgives all unpaid property taxes, interest, penalties, fees, and other related charges from October 1, 2018 through September 30, 2026.
  • Orders refunds of any tax payments made before the law takes effect within 45 days.

Who It Names or Affects

  • Alpha Omega Social Action and Scholarship Foundation
  • The owner or user of Lot 813, Square 2853 at 1231 Harvard Street NW

Terms To Know

Real property tax exemption
A rule that says a specific building does not have to pay taxes on its value.
Commercial purposes
Using the building for business activities like selling goods or services for profit.

Limits and Unknowns

  • The bill does not take effect until after approval by the Mayor, a review period by Congress, and publication in an official register.
  • The text does not state how much money will be saved or refunded to the foundation.

Bill History

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

    Public Hearing on B26-0686

  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. 2026-05-19 Council of the District of Columbia LIMS

    Referred to Committee of the Whole

  5. 2026-05-15 Council of the District of Columbia LIMS

    Notice of Intent to Act on B26-0686 Published in the District of Columbia Register

  6. 2026-05-06 Council of the District of Columbia LIMS

    B26-0686 Introduced by Chairman Mendelson at Office of the Secretary

Official Summary Text

Alpha Omega Social Action and Scholarship Foundation Real Property Tax Exemption Act of 2026

Current Bill Text

Read the full stored bill text
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1
Chairman Phil Mendelson 2
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A BILL 7
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10
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 11
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To amend Chapter 10 of Title 47 of the District of Columbia Official Code to provide a property 15
tax exemption for the property situated on Lot 813, Square 2853 at 1231 Harvard Street, 16
N.W. 17
18
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 19
act may be cited as the “Alpha Omega Social Action and Scholarship Foundation Real Property 20
Tax Exemption Act of 2026”. 21
Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as 22
follows: 23
(a) The table of contents is amended by adding a new section designation to read as 24
follows: 25
“47-1099.17. Alpha Omega Social Action and Scholarship Foundation; Lot 813, Square 26
2853.”. 27
(b) A new section 47-1099.17 is added to read as follows: 28
“§ 47-1099.17. Alpha Omega Social Action and Scholarship Foundation; Lot 813, Square 29
2853. 30
“(a) The real property, and any improvements on the property, located at 1231 Harvard 31
Street, N.W., known for tax and assessment purposes as Lot 813, Square 2853 (“Property”), shall 32
2

be exempt from the tax imposed by Chapter 8 of this title; provided that the Property is owned by 33
Alpha Omega Social Action and Scholarship Foundation; and provided further, that the Property 34
is used for its charitable and educational purposes, and is not used for commercial purposes. 35
“(b) The tax exemption provided pursuant to this section shall be in addition to and not in 36
lieu of any other tax relief or assistance from any other source applicable to Alpha Omega Social 37
Action and Scholarship Foundation.”. 38
Sec. 3. The Council of the District of Columbia orders that all real property taxes, 39
interest, penalties, fees, and other related charges assessed against Lot 813, Square 2853 for the 40
period between October 1, 2018 and September 30, 2026, be forgiven. Any payments of real 41
property taxes, interest, penalties, fees, or other related charges made prior to the effective date 42
of this act shall be refunded to the person who made the payments no later than 45 days after the 43
effect date of this act. 44
Sec. 4. Fiscal impact statement. 45
The Council adopts the fiscal impact statement in the committee report as the fiscal 46
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 47
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 48
Sec. 5. Effective date. 49
This act shall take effect following approval by the Mayor (or in the event of veto by the 50
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 51
provided in section 602(c)(I) of the District of Columbia Home Rule Act, approved December 52
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 53
Columbia Register. 54