The Food & Friends Property Tax Exemption Emergency Amendment Act of 2025 aims to provide a property tax exemption for the property located at 219 Riggs Road, NE, identified as Lot 0005, Square 3766, which is owned by Food & Friends, Inc. The bill amends Chapter 10 of Title 47 of the District of Columbia Official Code by adding a new section, 47-1099.15, that specifies the conditions under which the property will be exempt from taxes. The exemption applies to 97% of the land, with 3% remaining taxable, and is contingent upon the property being used for charitable food distribution or related services by Food & Friends, Inc. or its lessees.

The act is set to take effect on October 1, 2025, following approval by the Mayor or a potential override of a veto by the Council. It is designed as an emergency measure and will remain in effect for no longer than 90 days, in accordance with the provisions for emergency acts outlined in the District of Columbia Home Rule Act. The bill also clarifies that the tax exemption is in addition to any other tax relief or assistance that Food & Friends, Inc. may receive from other sources.