The Food & Friends Property Tax Exemption Emergency Amendment Act of 2025 aims to provide a property tax exemption for the real property located at 219 Riggs Road, NE, identified as Lot 0005, Square 3766, as long as it is owned by Food & Friends, Inc. The bill specifies that the property must be used for charitable food distribution or related services to qualify for the exemption. The exemption will apply to 97% of the land, with only 3% remaining taxable. Additionally, this tax exemption is stated to be supplementary to any other tax relief or assistance that Food & Friends, Inc. may receive.

The bill includes amendments to Title 47 of the District of Columbia Code, specifically adding a new section (47-1099.15) that outlines the details of the property tax exemption. The act is set to take effect on October 1, 2025, following approval by the Mayor or a Council override of a potential veto. 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 in the District of Columbia.