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Bill

B 26-0686

Alpha Omega Social Action and Scholarship Foundation Real Property Tax Exemption Act of 2026

26th Council Period (2025-2026) Introduced by Phil Mendelson

The bill grants a targeted real property tax exemption for 1231 Harvard Street, N.W. (Lot 813, Square 2853) owned and used for charitable/educational purposes by Alpha Omega Social

Public Hearing on B26-0686
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Bill Summary · B 26-0686

Purpose and intent

  • Establishes a targeted real property tax exemption for a specific property owned by Alpha Omega SocialAction and Scholarship Foundation.
  • Aims to support the charitable and educational use of the property at 1231 Harvard Street, N.W. (Lot 813, Square 2853) by exempting it from District of Columbia real property taxes.

Key provisions and changes

  • New tax exemption designation:
    • Adds a new section 47-1099.17 to the DC Official Code: “Alpha Omega SocialAction and Scholarship Foundation; Lot 813, Square 2853.”
    • Provides that the real property at 1231 Harvard Street, N.W. (Lot 813, Square 2853) is exempt from real property taxes if:
    • The property is owned by Alpha Omega SocialAction and Scholarship Foundation, and
    • The property is used for its charitable and educational purposes and not for commercial purposes.
    • The exemption is in addition to any other tax relief the foundation may receive from other sources.
  • Forgiveness of prior tax liabilities:
    • The Council orders that all real property taxes, interest, penalties, fees, and related charges assessed against Lot 813, Square 2853 for October 1, 2018 through September 30, 2026 be forgiven.
    • Any payments already made prior to the act’s effective date must be refunded to the payer within 45 days after the act’s effective date.
  • Fiscal and effective date:
    • The act adopts the fiscal impact statement from the committee report.
    • Effective date: On approval by the Mayor (or overridden veto by the Council), followed by a 30-day congressional review and publication in the DC Register.

Who/what is affected

  • Affected property: 1231 Harvard Street, N.W. (Lot 813, Square 2853).
  • Beneficiary: Alpha Omega SocialAction and Scholarship Foundation (must own the property and use it for charitable/educational purposes, not for commercial activity).
  • Other potential taxpayers in the District are unaffected; the exemption applies specifically to this property.

Procedural and timeline aspects

  • Introduction and sponsorship:
    • Introduced in May 2026 by Chairman Phil Mendelson; co-sponsored by Mendelson.
  • Process:
    • Referred to the Committee of the Whole (May 19, 2026).
  • Effective timeline:
    • After mayoral approval (or Council action to override a mayoral veto) + 30 days of congressional review + publication in the DC Register.
  • Tax relief retroactivity:
    • Provides retroactive forgiveness for taxes and related charges assessed between Oct 1, 2018 and Sept 30, 2026, with refunds to any payers due within 45 days after the act’s effective date.

Notable details

  • The exemption is “in addition to” other tax relief, meaning it does not replace or replace any existing relief but adds to it.
  • The act specifically requires ongoing non-commercial charitable/educational use by the Foundation to maintain the exemption.

Compiled from official sources — confirm details with the bill’s official record.

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