This emergency act amends the District of Columbia tax code to grant a property tax exemption for the real property at 219 Riggs Road, NE, known as Lot 0005, Square 3766, which is owned by Food & Friends, Inc. The exemption applies only if the property continues to be used by Food & Friends, Inc., or a lessee, to provide charitable food distribution or related services.
The bill makes the exemption partial rather than total: 97% of the land is exempt from the property tax imposed under Chapter 8 of Title 47, while 3% remains taxable. It also specifies that the exemption is additive and does not replace any other tax relief or assistance that Food & Friends may receive. The act is set to apply beginning October 1, 2025, and is enacted on an emergency basis, meaning it is temporary and intended to take effect immediately upon mayoral approval.
Impact
The bill creates a new, property-specific exemption in Chapter 10 of Title 47 of the D.C. Official Code for Food & Friends, Inc.’s site at 219 Riggs Road, NE. It reduces the property tax burden on that parcel by exempting most of the land and any improvements, so long as the property is used for charitable food distribution or related services. Because it is an emergency act, the measure is temporary and remains in effect for no longer than 90 days unless replaced by further legislation.
Sentiment
The available voting record suggests strong support for the measure: it passed final reading unanimously, 13-0. No committee transcripts are available, but the bill’s narrow charitable purpose and targeted tax relief indicate a generally favorable reception. The emergency designation also suggests the Council viewed the exemption as time-sensitive and noncontroversial.
Contention
There is little evidence of substantive opposition in the available record. The main policy feature that could draw attention is the highly specific, parcel-by-parcel tax exemption for a single nonprofit organization, which may raise questions about preferential treatment or the use of emergency legislation for tax relief. The bill also limits the exemption to 97% of the land, leaving 3% taxable, but no recorded discussion explains any dispute over that allocation.