B 26-0421

                                                                       ENROLLED ORIGINAL
                                             AN ACT
                                  ________________________
                   IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
                                  ________________________
To amend the Business Improvement Districts Act of 1996 to authorize the establishment and
      administration of the Soul of the City Business Improvement District.
       BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
act may be cited as the “Soul of the City Business Improvement District Amendment Act of
2026”.
         Sec. 2. The Business Improvement Districts Act of 1996, effective May 29, 1996 (D.C.
Law 11-134; D.C. Official Code § 2-1215.01 et seq.), is amended by adding a new section 213 to
read as follows:
         “Sec. 213. Soul of the City BID.
         “(a) Subject to review and approval by the Mayor pursuant to sections 6 and 7, the
formation of the Soul of the City Business Improvement District (“BID”), including nonexempt
real property within the geographic area set forth in subsection (b) of this section, is authorized
and the BID taxes imposed in subsection (c) of this section shall be imposed, and become
effective for the half tax year beginning on April 1, 2026, through the earlier of the expiration of
this act or the termination or dissolution of the BID.
         “(b) The Soul of the City BID boundary shall be the geographical area approved by the
Mayor, which shall encompass the following lots as those lots exist as of the effective date of the
Soul of the City Business Improvement District Emergency Amendment Act of 2026, effective
January 22, 2026 (D.C. Act 26-246; 73 DCR ___), which lot descriptions shall remain fixed for
the purposes of this act notwithstanding any later subdivision, consolidation, reconfiguration, or
renumbering of those lots: Square 5868S, Lots 28, 35, 805, 810, 813, 820, 822, 828, 829, 832,
838, 839, 841, 842, 844, 845, 846, 850, 856, 85.8, 859, 861, 862, 864, 866, 867, 868, 869, 870,
871, 872, 873, 874, 875, 876, 877, 878, 879, 880, 881, 882, 883, 884, 885, 886, 887, 888, 889,
890, 891, 892, 893, 894, 895, 896, 897, 898, 899, 900, 901, 902, 903, 904, 905, 906, 907, 908,
909, 910, 911, 912, 913, 914, 915, 916, 917, 918, 919, 920, 921, 922, 923, 924, 925, 926, 927,
928, 929, 930, 931, 932, 933, 934, 935, 936, 937, 938, 939, 940, 941, 942, 943, 944, 945, 946,
947, 948, 959, 960, 961, 962, 963, 964, 965, 966, 967, 968; Square 5889, Lots 37, 38, 39, 51, 52,
53, 54, 55, 56, 57, 58, 62, 805, 815; Square 5890, Lots 142, 143, 144, 145, 146, 147, 148, 149,
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150, 151, 152, 153, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165, 166, 167; Square
5902, Lots 3, 4; Square 5903, Lots 2, 3, 4, 5; Square 5905, Lots 804, 805, 806; Square 5908,
Lots 1, 2, 3, 4, 5, 6, 7; Square 5910, Lots 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13; Square 5911, Lots
1, 2, 3, 4; Square 5912, Lots, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 108, 801, 802, 817, 818, 820,
821, 822, 823, 824, 825, 826, 827, 828, 829, 830, 831; Square 5913, Lots 46, 49, 50, 51, 54, 55,
56, 57, 827, 830, 831, 832, 833, 834, 835, 836, 837, 838, 839, 840, 847, 848, 852, 853, 854, 855,
856, 857, 858, 859, 860, 861, 862, 863, 864; Square 5914, Lots 1, 9, 10, 807, 808; Square 5919,
Lots 2, 3, 4, 801, 802, 803, 804; Square 5920, Lots 104, 105, 106, 107, 108, 109, 110, 111, 112,
113, 114, 116, 117, 118, 123, 124, 125, 126, 127, 128, 129; Square 5921, Lots 11, 12, 13, 17, 18,
817, 818, 819, 820, 821, 822, 823, 824, 825, 826, 827, 828, 829, 830, 833, 907, 908, 909, 910,
911, 912, 913, 938; Square 5922, Lots 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104,
105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 123,
127, 128, 129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140, 141, 142, 143, 144, 145,
146, 147, 148, 149, 150, 151, 152, 153, 154; Square 5923, Lots 12, 13, 14, 15, 16, 17, 18, 19, 20,
21, 22, 23, 24, 25, 26, 56, 57; Square 5924, Lots 43, 77, 78, 79, 80, 81, 82, 83, 86, 87, 113, 124;
Square 5925, Lots, 58, 59, 822, 823; Square 5926, Lots 1, 2, 3, 4; Square 5928, Lots 43, 44, 45,
46, 47, 48, 49, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117; Square 5931, Lot 3; Square
5934, Lots 803, 804, 805; Square 5939, Lots 15, 18, 19, 20, 805; Square 5941, Lots 10, 801;
Square 5942, Lots 31, 33, 36, 816, 817, 818, 819, 820, 821, 822, 824, 825, 826; Square 5943,
Lots 11, 31, 32, 33, 35, 812, 814, 816, 819, 820, 821, 823, 824, 825, 826, 827, 828; Square 5944,
Lots 7, 30, 31, 32, 33, 34, 35, 36, 37, 810, 811, 812, 813; Square 5945, Lots 4, 5, 6, 7, 25, 26, 27,
28, 29, 30, 32, 33, 804, 806, 808, 810, 812, 813; Square 5946, Lots 2, 3, 4, 5, 6, 7, 8, 9, 16, 17,
18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43,
48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73,
74, 75, 76, 77, 78, 803, 805, 826, 827, 832; Square 5947, Lots 5, 6,18, 19, 802, 803, 805, 806,
807, 808, 809, 810, 811; Square 5948, Lots 1, 4, 20, 24, 25, 37, 39, 40, 41, 804, 805, 806, 807,
808, 809, 810, 811, 812, 813, 814, 815; Square 5949, Lots 4, 5, 6, 7, 8; Square 5950, Lots 1, 10,
11, 18, 19, 24, 25, 26, 801, 802, 803, 804, 808, 809, 810; Square 5951, Lots 18, 21, 30, 31, 32,
36, 37, 40, 41, 804, 805, 806, 807, 809, 810, 811, 812; Square 5951N: Lot 801; Square 5952,
Lots 2, 10, 15, 27, 30, 31, 39, 40, 41, 42, 44, 801, 802, 803, 804, 805, 806, 807, 809, 810, 811;
Square 5953, Lots 1, 2, 5, 6, 7, 24, 49, 50, 52, 806, 808, 809, 810, 811, 812, 813, 814, 815, 816,
817, 818, 819, 820, 821; Square 5954, Lots 18, 23, 25, 26, 34, 35, 48, 49, 50, 51, 52, 53, 54, 800,
802, 803, 804, 805, 806, 807, 808, 809, 810, 811, 812, 813, 814; Square 5954W, Lots 800, 801;
Square 5955, Lots 803, 804; Square 5956, Lots 24, 25, 27, 28, 801, 803, 805, 814, 815, 816;
Square 5956W, Lots 4, 801; Square 5957: Lot 1; Square 5958: Lot 31; Square 5959, Lots 1, 2, 3,
4, 36, 37; Square 5960, Lots 19, 20, 64, 800; Square 5975: Lot 806; Parcel 228, Lot 11; Parcel
234, Lots 17, 30; Parcel 235, Lots 45, 51, 53, 62, 66, 67, 69, 72, 73, 74, 75, 77, 78; Parcel 236,
Lots 70, 89, 114; Parcel 242, Lot 69; Parcel 243, Lots 18, 31, 32, 54; Parcel 244, Lots 42, 46;
Reservations 314B0000, 6790000; Square 5976, Lots 8, 9, 10, 11, 12, 17, 18, 19, 21, 30, 800,
803, 804, 805; Square 5977, Lots 8, 9, 11, 12, 30, 804, 805, 806, 808, 809, 810; Square 5978,
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Lots 5, 21, 860, 861, 862, 863, 864, 865, 866, 867, 868, 869, 884, 944, 948, 949, 950, 951, 952,
953, 954, 955, 956, 957, 958, 959, 960, 961, 1018, 1019, 1020, 1021, 1022, 1023, 1024, 1025,
1026, 1027, 1028, 1029, 1030, 1031, 1032, 1033, 1034, 1035, 1036, 1037, 1064, 1065, 1066,
1067, 1068, 1069, 1070; Square 5982, Lots 40, 41, 42, 45, 46, 48, 50, 802, 814, 815, 823; Square
5983, Lots 51, 812; Square 5984, Lots 40, 806; Square 5988, Lots 80, 82, 92; Square 5989, Lots
12, 13, 14, 15, 26, 27, 28, 29, 30, 31, 32, 803; Square 5990, Lots 3, 4, 5, 6, 9, 10, 28, 30, 803;
Square 6004, Lots 1, 2, 3, 4, 5, 6, 7, 8, 9, 12, 13, 14, 806, 807; Square 6004E, Lots, 3, 4, 5, 6, 7,
8, 16, 42, 47, 800, 805, 806; Square 6005, Lots 800, 803, 806, 807; Square 6070, Lots 4, 11, 12,
13, 47, 48, 50, 51, 52, 811, 812, 813, 816, 818, 819, 820, 822, 823; Square 6090, Lots 3, 13, 14,
15, 16, 17, 35, 36, 37, 38, 39, 40, 41, 43, 44, 45, 46, 802, 803, 804, 809, 811; Square 6091, Lots
19, 20, 21, 22, 23, 24, 25, 26, 33; Square 6094, Lots 36, 41, 42, 45, 800, 804; Square 6095, Lots
28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 39, 40, 804; Square 6118, Lot 37; Square 6129, Lots 60,
61, 71, 76, 78, 79, 80, 83, 84, 86, 88, 800, 802, 811, 814, 815, 816, 817, 818, 821, 822, 823, 825,
826, 827, 828; Square 6149, Lot 802; Square 6150, Lots 7, 8, 808, 816, 817; and Square 6151,
Lots 42, 808.
        “(c)(1) The BID taxes for nonexempt properties in the Soul of the City BID shall be as
follows:
                        “(A) The amount of $0.18 per $100 of the assessed value for Class 2
Properties, excluding hotels;
                        “(B) The amount of $120 per hotel or motel room annually; and
                        “(C)(i) The amount of $120 per unit annually of Class 1A property that
contains 5 or more residential units available for rental for non-transient residential dwelling
purposes that were placed in service after the effective date of the Rental Housing Act of 1985,
effective July 17, 1985 (D.C. Law 6-10; D.C. Official Code § 42-3501.01 et seq.). All other
Class 1A or 1B property is exempt from this BID tax.
                                “(ii) If a residential unit is restricted to residents based upon
income pursuant to a federal or District affordable housing program, any residential unit with a
household income of 100% or less of the area median income, which the BID shall identify and
certify as such, shall be exempt from the BID tax that would otherwise be due on the unit.
                “(2) To the extent that a building that is subject to the BID tax is constructed
pursuant to a ground lease on land that is exempt from real property taxes, the assessed value of
the real property for purposes of the BID tax shall include the value of the building and the
leasehold interest, possessory interest, beneficial interest, or beneficial use of the land, and the
lessee or user of the land shall be assessed the corresponding BID tax, which shall be collected in
the same manner as possessory interest taxes under D.C. Official Code § 47-1005.01, or as
otherwise provided in this act.
                “(3) Taxable property for which the owner has expended more than $250,000
during the previous tax year on safety-related activities that either enhance public space abutting
the owner’s taxable property or supplement retail security for the owner’s taxable property
within the BID, which the BID shall certify subject to satisfactory proof provided by the owner,
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shall be exempt from the BID tax that would otherwise be due on the property for the following
taxable year.
               “(4) Subject to the requirements of section 9(b), a 3% annual increase in the BID
taxes over the current tax year rates specified in paragraph (1) of this subsection is authorized.”.
       Sec. 3. Fiscal impact statement.
       The Council adopts the fiscal impact statement in the committee report as the fiscal
impact statement required by section 4a of the General Legislative Procedures Act of 1975,
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).
       Sec. 4. Effective date.
       This act shall take effect following approval by the Mayor (or in the event of a veto by
the Mayor, action by the Council to override the veto) and a 30-day period of congressional
review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved
December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)).
               ___________________________________
               Chairman
               Council of the District of Columbia
_________________________________
Mayor
District of Columbia
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