The resolution declares an emergency regarding the need to amend the property tax status for the non-profit organization Food & Friends, located at 219 Riggs Road, NE, in the District of Columbia. Established in 1988, Food & Friends provides essential meal delivery services to residents with serious illnesses, including HIV/AIDS and cancer. The organization is planning an expansion to enhance its operations and continue serving the community, having delivered over a million meals to District residents in 2024 alone. The existing property tax exemption, which Food & Friends has held since 2006, is crucial for its financial sustainability and ability to provide necessary nutrition services, especially amid rising food insecurity.

The resolution emphasizes the urgent need for legislative action to ensure that Food & Friends can maintain its operations and support vulnerable residents who rely on its services. It states that the circumstances warrant immediate adoption of the Food & Friends Property Tax Exemption Emergency Amendment Act of 2025, allowing the Council to proceed with a single reading of the legislation. The resolution is designed to take effect immediately to address the pressing needs of the organization and the community it serves.