Budget & Taxes (Tax Incentives)

in committee · District of Columbia · Legislature Jul 10, 2026

B 26-0641: Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption Amendment Act of 2026

This bill would exempt specific properties owned by the Archdiocese of Washington from deed recordation and transfer taxes when they are retitled to individual parishes that exclusively use them for religious and nonprofit purposes. The legislation directly affects approximately 105 properties across six wards in Washington, DC, including churches and related facilities in parishes such as St. Augustine, Immaculate Conception, and Holy Name of Jesus. By removing these transfer costs, the bill facilitates the administrative transfer of property titles from the archdiocese to constituent parishes in alignment with church policies, though it does not exempt these properties from ongoing property taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting religious properties from deed recordation and transfer taxes, reducing costs for nonprofit religious organizations.85% confidence

Sub-Topics Tax Incentives

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signed · District of Columbia · Legislature Mar 13, 2026

PR 26-0561: Archdiocese of Washington Parish Real Property, Deed Recordation, and Transfer Tax Exemption Emergency Declaration Resolution of 2026

This resolution declares an emergency to exempt the Archdiocese of Washington and its parishes from real property, deed recordation, and transfer taxes when they retitle properties currently held in the Archbishop's name to reflect parish ownership. The bill addresses a situation where approximately 92 Catholic parish properties across the District were historically recorded under the Archbishop's name because older laws prevented parishes from holding title directly. Under current nonprofit laws, parishes can now incorporate and hold title in their own names, but the transfer process has been blocked by tax authorities, creating uncertainty and potential tax liabilities. The resolution clarifies that these transfers involve no sale or change in beneficial ownership, only a correction of record title to match the actual owners. By granting tax exemptions for these confirmatory deeds, the bill allows parishes to legally update property records without incurring unnecessary costs or delays.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for nonprofit religious properties, reducing tax burden and promoting fiscal relief for community institutions75% confidence

Sub-Topics Tax Incentives

in committee · District of Columbia · Legislature Jul 10, 2026

B 26-0564: Food & Friends Property Tax Exemption Amendment Act of 2026

This bill exempts Food & Friends, Inc.'s property at 219 Riggs Road, NE (Lot 0005, Square 3766) from all property taxes under District law. The exemption applies to 100% of the land and requires the property to continue being used for charitable food distribution or related services. The exemption becomes effective October 1, 2025, and applies in addition to any other existing tax benefits for the organization. This is a targeted exemption for a specific nonprofit's property, not a broad policy change.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit property from taxes to support charitable food distribution, providing tax relief for a public service.85% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · District of Columbia · Legislature Mar 3, 2026

B 26-0416: Displacement Prevention Amendment Act of 2025

The Displacement Prevention Amendment Act of 2025 increases the maximum amount of the District's Schedule H tax credit for renters and homeowners in four specific census tracts (73.04, 74.04, 98.04, and 104) that have high poverty rates and housing cost burdens. It allows eligible residents in these areas to claim a tax credit up to twice the current maximum, helping them offset housing costs. This targeted relief primarily affects low-income households in Ward 8 - where nearly 58% of residents are rent-burdened - and other high-risk neighborhoods. The bill aims to prevent displacement by providing immediate financial stability for residents most vulnerable to eviction.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit max for low-income renters/homeowners in high-poverty areas, providing direct tax relief to offset housing costs.95% confidence ✓ HousingSupports HousingIncreases Schedule H tax credit up to double for low-income residents in high-poverty census tracts to offset housing costs, directly advancing affordable housing access.90% confidence

Sub-Topics Tax Incentives Affordable Housing Renters Tenant Rights

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in committee · District of Columbia · Legislature Mar 3, 2026

B 26-0445: Small Retailer Property Tax Credit Expansion Amendment Act of 2025

This bill increases the maximum annual property tax credit for small retail businesses in Washington, D.C., from $10,000 to $20,000, effective for tax years ending December 31, 2026, and beyond. It directly affects small retailers with under $3 million in annual revenue, including neighborhood restaurants and shops struggling with rising costs. The key mechanism raises the credit amount in the tax code, allowing these businesses to reduce their property taxes or rent paid for property taxes. The change is automatic and applies annually with cost-of-living adjustments, without creating new requirements for businesses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax credit for small retailers ($10k→$20k), providing direct tax relief to qualifying businesses under $3M revenue, aligning with tax relief indicators.90% confidence

Sub-Topics Business Taxes Tax Incentives

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in committee · District of Columbia · Legislature Mar 3, 2026

B 26-0485: Art Gallery Tax Exemption Amendment Act of 2025

The Art Gallery Tax Exemption Amendment Act of 2025 would allow non-profit art galleries and museums in Washington, D.C., to claim full property tax exemptions for their entire buildings, including office space and operational areas used to support their cultural mission. Currently, some small galleries (like Hillery Gallery and Heurich House) only received partial exemptions because existing law excluded space used for business operations, even when those activities supported their cultural work. The bill amends DC tax code §47-1002(6) to extend exemptions to all mission-related building space, as long as operations aren't "unrelated trade or business activities." This change directly benefits non-profit cultural institutions seeking consistent tax relief for their full facilities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces D.C. tax revenue by expanding property tax exemptions for non-profits, weakening fiscal management and tax base.90% confidence

Sub-Topics Tax Incentives

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in committee · District of Columbia · Legislature Aug 4, 2026

B 26-0094: Society for Science Real Property Tax Exemption Amendment Act of 2025

This bill grants a permanent real property tax exemption for three specific properties owned or being sold to Society for Science, Inc. The exemption applies to properties at 1719 N St. NW (Lot 0062, Square 0158), 1723 N St. NW (Lot 0802, Square 0158), and 800 8th St. NW (Lot 0031, Square 0404), covering both the land and any improvements. The exemption removes the requirement for these properties to pay real property taxes under Chapter 8 of the District of Columbia tax code, provided Society for Science continues to own and use them. This exemption is in addition to any other tax benefits the organization may receive.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill grants permanent real property tax exemption, providing tax relief per classification indicators for 'support'.95% confidence

Sub-Topics Tax Incentives

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signed · District of Columbia · Legislature Sep 12, 2025

B 26-0040: 1333 M Street, SE Tax Abatement Amendment Act of 2025

This bill provides a 15-year tax abatement for the 1333 M Street, SE development project (River’s Edge) in Ward 6, starting in 2029. It reduces real property taxes on the site by covering amounts exceeding $150,000 annually, but only if the developer sets aside 12% of residential units for households earning ≤60% of median income and completes specific neighborhood improvements. These include a greenway on Water Street, reconstructed bike trails, pedestrian plazas, and 52 public bicycle spaces. The tax relief directly benefits the developer (FRF Land Owner LLC) and aims to support affordable housing and public infrastructure in the Anacostia River neighborhood.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax abatement tied to affordable housing and public improvements, advancing community development through fiscal policy.90% confidence ✓ EnvironmentSupports EnvironmentRequires greenway, bike trails, and pedestrian infrastructure as mandatory conditions for tax abatement, promoting sustainable transportation and green space development.85% confidence ✓ HousingSupports HousingMandates 12% affordable units (≤60% AMI) for tax abatement, directly advancing affordable housing requirements.95% confidence ✓ TransportationSupports TransportationBill mandates bike trails, pedestrian plazas, and public bicycle spaces as part of neighborhood improvements, directly promoting sustainable transportation infrastructure.85% confidence

Sub-Topics Tax Incentives Affordable Housing Property Development Bicycle Infrastructure Pedestrian Safety

signed · District of Columbia · Legislature Feb 27, 2026

B 26-0452: Food & Friends Property Tax Exemption Temporary Amendment Act of 2025

This bill temporarily exempts 97% of the property owned by Food & Friends, Inc. at 219 Riggs Road, NE (Lot 0005, Square 3766) from real property taxes. The exemption applies only as long as the property is used for charitable food distribution or related services, with 3% of the land remaining taxable. The exemption is temporary, taking effect October 1, 2025, and expires 225 days after implementation. It directly affects Food & Friends, Inc., the nonprofit operator of the property.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by exempting 97% of property tax for a nonprofit, weakening budget income through temporary tax relief.85% confidence

Sub-Topics Tax Incentives

in committee · District of Columbia · Legislature Jan 9, 2026

B 26-0281: Reservoir District Tax Exemption Amendment Act of 2025

This bill creates a 20-year real property tax exemption for specific parcels (Lots 809, 810, 814, 815 in Square 3128) owned by McMillan Parcel 2 Owner, LLC and McMillan Parcel 4 Owner, LLC. It requires the property owner to operate 449 housing units, with one-third designated as affordable for households earning 80% of the Area Median Income, and to contract with certified business enterprises for at least 35% of construction spending. The exemption begins October 1, 2029, but is reduced proportionally if the owner fails to meet these housing or contracting requirements. The tax break applies in addition to other existing tax relief for the property.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates a tax exemption reducing government revenue, directly weakening budget resources despite affordable housing conditions.95% confidence ✓ HousingSupports HousingMandates 1/3 of 449 units be affordable (80% AMI) via tax incentive, directly advancing affordable housing goals.95% confidence

Sub-Topics Tax Incentives Landlords Property Taxes

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