B26-0564: Food & Friends Property Tax Exemption Amendment Act of 2026

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

25 Food & Friends, Inc, and provided that Food & Friends, Inc., or any lessee of the Property, 26 continue to use the Property to provide charitable food distribution, or related services. 27 “(b) This exemption, based on the square footage of the site, shall apply to 100% of the 28 land. 29 “(c) The tax exemption provided pursuant to this section shall be in addition to and not in 30 lieu of any other tax relief or assistance from any other source applicable to Food & Friends, 31 Inc.”.” 32 Sec. 3. Applicability. 33 This act shall apply as of October 1, 2025. 34 Sec. 4. Fiscal impact statement. 35 The Council adopts the fiscal impact statement of the Budget Director as the fiscal impact 36 statement required by section 4a of the General Legislative Procedures Act of 1975, approved 37 October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 38 Sec. 5. Effective date. 39 This act shall take effect following approval by the Mayor (or in the event of veto by 40 the Mayor, action by the Council to override the veto), and a 30-day period of congressional 41 review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved 42 December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)). 2