By Denis Del Bene, Checkpoint News
The District of Columbia has enacted the Robert F. Kennedy Campus Redevelopment Emergency Act of 2025, which enacts various provisions regarding the redevelopment of the Robert F. Kennedy Memorial Stadium site. (L. 2025, B352 (Act 26-150), effective 09/25/2025 (expires 12/24/2025.)
Among other provisions, the legislation:
(1) Exempts from property taxation each parcel (and improvements) on the RFK Campus on which the stadium and standalone parking facilities that serve the stadium are constructed or to be constructed, so long as the leases authorized between the District and Pro-Football LLC or an affiliate of Pro-Football LLC for the stadium and standalone parking facilities remain in effect.
(2) Exempts from recordation tax deeds with respect to the real property (and improvements) on which the stadium and standalone parking facilities that serve the stadium are constructed or to be constructed, to the extent such deeds convey an interest between the District and Pro-Football LLC, or an affiliate of Pro-Football LLC.
(3) Imposes an additional sales tax of 4.25% on gross receipts from: (a) the sale of tickets to any public event to be performed at the Stadium, and (b) the sale at the stadium of otherwise taxable tangible personal property or services, except for sales of food and beverages or charges for parking motor vehicles.
(4) Provides a sales tax exemption for sales of “personal seat licenses” at the stadium for the term of the lease between the District and Pro-Football LLC, or an affiliate of Pro-Football LLC, for the stadium. For purposes of the exemption, “personal seat license” means a license, location right, or other similar instrument for seats in the stadium issued to a person for the right to purchase season tickets to games and tickets to other events at the stadium.
The legislation establishes the RFK Campus Parking Facilities Fund (Parking Facilities Fund) and provides that all receipts from the sales tax and the additional 4.25% sales tax imposed on sales of tickets to any public event performed at the stadium will be deposited into the Parking Facilities Fund. The legislation also establishes the Stadium Maintenance Fund (Stadium Fund) and provides for certain excess funds from the Parking Facilities Fund to be transferred to the Stadium Maintenance Fund.
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