District of Columbia § 47-1099.15 Food & Friends, Inc.; Lot 0005, Square 3766.

District of Columbia Statutes

§ 47-1099.15 — Food & Friends, Inc.; Lot 0005, Square 3766.

District of Columbia § 47-1099.15

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 10Property Exempt from Taxation.

This text of District of Columbia § 47-1099.15 (Food & Friends, Inc.; Lot 0005, Square 3766.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-1099.15 (2026).

Text

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

(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.

(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.

(c)The tax exemption provided pursuant to this section shall be in addition to and not in lieu

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

(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.

(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.

(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.