*NOTE: This section was created by emergency legislation that will expire on September 25, 2026.*

1. (a) The real property, and any improvements on the property, located at 219 Riggs Road, NE, known for tax and assessment purposes as Lot 0005, Square 3766 ("Property"), shall be exempt from the tax imposed by Chapter 8 of this title; provided, that the Property is owned by Food & Friends, Inc; and provided further, that Food & Friends, Inc., or any lessee of the Property, continues to use the Property to provide charitable food distribution or related services.
2. (b) This exemption, based on the square footage of the site, shall apply to 97% of the land, leaving 3% of the land in a taxable status.
3. (c) The tax exemption provided pursuant to this section shall be in addition to and not in lieu of any other tax relief or assistance from any other source applicable to Food & Friends, Inc.

For temporary (225 days) creation of § 47-1099.15, see § 47-1099.15 of Food & Friends Property Tax Exemption Temporary Amendment Act of 2025 (D.C. Law 26-91, Feb. 12, 2026, 0 DCR 0).

For temporary (225 days) creation of this section, see § 47-1099.15 of Food & Friends Property Tax Exemption Temporary Amendment Act of 2025 (D.C. Law 26-91, Feb. 12, 2026, 0 DCR 0).

*NOTE: This section was created by emergency legislation that will expire on September 25, 2026.*

Emergency Legislation

For temporary (90 days) creation of this section, see § 47-1099.15 of Food & Friends Property Tax Exemption Emergency Amendment Act of 2025 (D.C. Act 26-211, Nov. 24, 2025, 0 DCR 0).

History

Feb. 12, 2026, D.C. Law 26-91, § 2(b)

Temporary Legislation

For temporary (225 days) creation of this section, see § 47-1099.15 of Food & Friends Property Tax Exemption Temporary Amendment Act of 2025 (D.C. Law 26-91, Feb. 12, 2026, 0 DCR 0).