The Art Gallery Tax Exemption Amendment Act of 2025 aims to enhance the property tax exemption for art galleries and museums in the District of Columbia. Currently, these organizations are exempt from real property tax, but many have only received partial exemptions due to the inclusion of office spaces and other business operations that support their cultural missions. This bill seeks to amend Section 47-1002(6) of the District of Columbia Official Code to allow for a full tax exemption for the entire building, provided that the business operations do not constitute unrelated trade or business activities.

The proposed amendment specifies that any portion of the art gallery building used for business operations that supports the cultural mission of the organization will also be eligible for tax exemption. This change is intended to provide greater financial support to small galleries and museums, thereby bolstering the District's cultural identity and economy. The bill will take effect following approval by the Mayor and a 30-day congressional review period.