District of ColumbiaB26-0559Council Period 26 (2025-2026)HouseWALLET

Soul of the City Business Improvement District Emergency Amendment Act of 2026

Sponsored By: Trayon White Sr. (Democratic)

Became Law

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 3 costs, 0 mixed.

Business district tax breaks for safety and affordable units

A property is exempt from the district tax for the next tax year if the owner spent over $250,000 in the prior year on qualifying safety work, and the district certifies it. Qualifying work must improve public space next to the property or add retail security for that property. Also, a unit is exempt if it is income‑restricted under a federal or District program, the household earns 100% of AMI or less, and the district certifies it. These exemptions apply under the district starting April 1, 2026.

Business district tax rates and 3% increase

The law sets tax rates for the district starting April 1, 2026. Class 2 properties (not hotels) pay $0.18 per $100 of assessed value. Hotels and motels pay $120 per room each year. Class 1A units in buildings with 5 or more rental units placed in service after July 17, 1985 pay $120 per unit each year. All other Class 1A or 1B property is exempt from this district tax. The rates can rise by 3% each year unless limited by law.

Business district taxes on leaseholds

When a taxable building in the district sits on tax‑exempt land under a ground lease, the district counts the building and the leasehold interest. The lessee or user owes the district tax. The District collects it using the same rules as possessory interest taxes. This starts April 1, 2026.

New Soul of the City business district

The law authorizes the Soul of the City business improvement district, subject to the Mayor’s approval. The district’s map is the fixed list of lots named in the law as of January 6, 2026. New district assessments apply inside this map starting April 1, 2026. Later lot splits or renumbering do not change what is in or out. These assessments continue until the act expires or the district ends.

Sponsors & Cosponsors

Sponsor

Trayon White Sr.
Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 24 • No: 0

House vote • 1/6/2026

Final Reading

Yes: 12 • No: 0