Mu Lambda Foundation, Inc. Real Property Tax Exemption Act of 2025
Summary
This bill grants a real property tax exemption for the property at 2405 First Street, NW, identified for tax purposes as Lot 157, Square 3127. The exemption applies to the land and improvements on the property and is available only while the property is owned by Mu Lambda Foundation, Inc., used for its charitable and educational purposes, and not used for commercial purposes.
The exemption period runs from October 1, 2025 through September 30, 2055. The bill also states that the exemption is supplemental to, and does not replace, any other tax relief or assistance the foundation may receive from other sources. The act amends Chapter 10 of Title 47 of the D.C. Official Code by adding a new section specifically for the Mu Lambda Foundation house/property.
Impact
The bill creates a new, property-specific exemption from the District’s real property tax under Chapter 8 of Title 47, and it adds a corresponding section to the D.C. Code and table of contents. In practical terms, it removes this parcel from the taxable real property base for the 30-year exemption period, so long as the ownership, use, and noncommercial conditions are met. The measure affects Mu Lambda Foundation, Inc. directly and has a limited, localized fiscal effect reflected in the committee report’s fiscal impact statement.
Sentiment
The available voting history shows strong support and no recorded opposition: the bill passed first reading 10-0 and final reading 11-0. With no committee transcript provided, there is no evidence of substantive controversy in the record supplied. The unanimous votes suggest the Council viewed the exemption as a routine or broadly acceptable charitable tax relief measure.
Contention
No specific points of contention appear in the provided materials. The main conditions built into the bill are that the property must remain owned by Mu Lambda Foundation, Inc., be used for charitable and educational purposes, and not be used commercially. Those restrictions are the only apparent policy safeguards, and there is no recorded disagreement in the votes or transcripts about the scope, duration, or fiscal impact of the exemption.