Land value tax in District of Columbia

B26-0777, the Revenue Stabilization and Land Value Assessment Amendment Act of 2026, was introduced by Councilmember Brianne Nadeau (Ward 1) on July 14, 2026 and referred to the Committee of the Whole. It would require the District to assess land independently — valuing each parcel as if vacant at its highest and best use — laying the groundwork for a future land value tax or split-rate system, without changing current rates.