(a) The formation of the Downtown BID, which shall include all nonexempt real property within the geographic areas set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the earlier of the expiration date of this subchapter or the termination or dissolution of the BID.
(b) The Downtown BID shall be comprised of all nonexempt real property within the following areas:
(1) The geographic area bounded by a line that starts at the center of the street at the intersection of Massachusetts Avenue, N.W., and the western edge of I-395; and continues south along the western edge of I-395 to the center of D Street, N.W.; and continues east along the center of D Street, N.W., to the eastern edge of the Department of Labor Building; and continues south along the eastern edge of the Department of Labor Building to the center of C Street, N.W.; and continues west along the center of C Street, N.W., to the center of 2nd Street, N.W.; and continues south along the center of 2nd Street, N.W., to the center of Constitution Avenue, N.W.; and continues west along the center line of Constitution Avenue, N.W., to the center of 15th Street, N.W.; and continues north along the center line of 15th Street, N.W., to the center of Pennsylvania Avenue, N.W.; and continues west along the center line of Pennsylvania Avenue, N.W., to the western property line of 1503 Pennsylvania Avenue, N.W.; and continues north along the building edge of 1503 Pennsylvania Avenue, N.W., to the center of the north-south alley in Square 221; and continues north along the center line of the north-south alley in Square 221 to the center of H Street, N.W.; and continues west along the center line of H Street, N.W., to the center of 16th Street, N.W.; and continues north along the center line of 16th Street, N.W., to the southern edge of Thomas Circle; and continues counterclockwise around the center line of Thomas Circle to the center point of Massachusetts Avenue, N.W.; and continues southeast along the center line of Massachusetts Avenue, N.W., to the center of 9th Street, N.W.; and continues north along the center line of 9th Street, N.W., to the center of N Street, N.W.; and continues east along the center line of N Street, N.W., to the center of the north-south alley in Square 424; and continues south along the center line of the north-south alley in Square 424 to the center of M Street N.W.; and continues east along M Street N.W., to the center of 7th Street, N.W.; and continues south along the center line of 7th Street, N.W., to the center of K Street, N.W.; and continues east along the center line of K Street, N.W., to the center of 6th Street, N.W.; and continues south along the center line of 6th Street, N.W., to the center of Massachusetts Avenue, N.W.; and continues east along the center line of Massachusetts Avenue, N.W., to the center of the street at the intersection of Massachusetts Avenue and the western edge of I-395, is hereby authorized and the BID taxes specified below are hereby imposed through the expiration date of this subchapter or the earlier termination or dissolution of the BID, subject to the requirements of this subchapter, including the BID application and BID registration procedures established pursuant to §§ 2-1215.04(a), 2-1215.05, and 2-1215.06.
(2) The geographic area bounded by a line that starts at the intersection of the center of Massachusetts Avenue, N.W., and the western edge of I-395; and continues southeast along the center of Massachusetts Avenue, N.W., to the center of North Capitol Street; continues north along the center of North Capitol Street to the center of K Street; and continues east along the center of K Street, N.E., to the eastern edge of the eastern sidewalk on First Street, N.E.; and continues south along the eastern edge of the eastern sidewalk on First Street, N.E., to the center of Massachusetts Avenue, N.E.; and continues northwest along the center line of Massachusetts Avenue, N.E., to the center of North Capitol Street; and continues south along the center line of North Capitol Street to the center line of Louisiana Avenue; and continues southwest along the center line of Louisiana Avenue, N.W., to the center of Constitution Avenue, N.W.; and continues west along the center line of Constitution Avenue, N.W., to the center of Second Street, N.W.; and continues north along the center line of Second Street, N.W., to the center of C Street, N.W.; and continues west along the center line of C Street, N.W., to the eastern edge of the Department of Labor Building; and continues north along the eastern edge of the Department of Labor Building to the center of D Street, N.W.; and continues west along the center line of D Street, N.W., to the western edge of I-395; and continues north along the western edge of I-395 to the center of Massachusetts Avenue, N.W. (the starting point).
(c)(1) The BID taxes for nonexempt real properties in the Downtown BID shall be:
(A) The amount of $.149835 per square foot for each net rentable square foot for improved Class 4 Properties where the Office of Taxation and Revenue has records indicating the net rentable area of the property. Net rentable square feet shall be the number of net rentable square feet reported to the District and shall be calculated by the owner using any method that is recognized generally in the District metropolitan area as an appropriate method for measuring space in agreements between landlords and tenants;
(B) The amount of $.149835 per square foot for each equivalent net rentable square foot of improvements for improved Class 4 Properties for any property where the Office of Taxation and Revenue does not have records indicating the net rentable area of the property, and for improved Class 5 Properties. Equivalent net rentable area shall be 90% of the gross building area. For purposes of this paragraph, gross building area shall be determined using records provided by the Office of Taxation and Revenue;
(C) The amount of $74.215 per hotel room for Class 3 Properties; and
(D) The amount of $.149835 per square foot of land area for all unimproved Class 4 Properties, and all improved Class 4 Properties that are surface parking lots, and all unimproved Class 5 Properties. Land area shall be determined using records provided by the Office of Taxation and Revenue;
(2) A 3% annual increase in the BID taxes over the current tax year rates specified in subsection (a) of this section is hereby authorized and imposed subject to the requirements of § 2-1215.08(b).
(3)(A) Notwithstanding paragraph (1) of this subsection, the BID taxes for the nonexempt real properties in the Downtown BID shall be:
(i) The amount of $0.16 per square foot for each net rentable square foot for commercial buildings not being taxed under paragraph (1)(C) of this subsection or sub-subparagraph (ii) of this subparagraph, applying to periods beginning after September 30, 2012;
(ii) The amount of $82 per hotel room annually for property defined under § 47-813(c-3)(3), applying to periods beginning after March 31, 2013; and
(iii) The amount of $0.16 per square foot of land for surface parking lots or unimproved lots without buildings or other improvements on them, applying to periods beginning after September 30, 2012.
(B) Net rentable square feet shall be the number of net rentable square feet reported to, or on record with, the Office of Tax and Revenue. If the Office of Tax and Revenue does not have records for net rentable square feet, then net rentable square feet shall be calculated as 90% of the gross building area as determined using records provided by the Office of Tax and Revenue.
(May 29, 1996, D.C. Law 11-134, § 201, as added Mar. 17, 2005, D.C. Law 15-257, § 2(d), 52 DCR 1161; Apr. 7, 2006, D.C. Law 16-91, § 140(c), 52 DCR 10637; Sept. 11, 2008, D.C. Law 17-227, § 2, 55 DCR 8305; Oct. 22, 2012, D.C. Law 19-180, § 2(b), 59 DCR 9421.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-91 made a technical change in the enacting clause of D.C. Law 15- 257 which resulted in no change in text.
D.C. Law 17-227, in subsec. (c)(1), substituted "The amount of $.149835" for "Fourteen cents" in subpars. (A), (B), and (D), and substituted "The amount of $74.215" for "Sixty dollars" in subpar. (C).
D.C. Law 19-180 added subsec. (c)(3).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 2(b) of Downtown BID Emergency Amendment Act of 2012 (D.C. Act 19-427, July 27, 2012, 59 DCR 9381).
Legislative History of Laws
Law 15-257, the "Business Improvement Districts and Anacostia Waterfront Corporation Clarification Amendment Act of 2004", was introduced in Council and assigned Bill No 15-717, which was referred to Committee of Economic Development. The Bill was adopted on first and second readings on October 5, 2004, and November 9, 2004, respectively. Signed by the Mayor on November 30, 2004, it was assigned Act No. 15-632 and transmitted to both Houses of Congress for its review. D.C. Law 15-257 became effective on March 17, 2005.
For Law 16-91, see notes following § 2-218.54.
For history of Law 19-180, see notes under § 2-1215.15.
Miscellaneous Notes
Section 3 of D.C. Law 17-227 provides:
"Sec. 3. Applicability.
"(a) Section 2(a), (b), and (d) shall apply as of October 1, 2007.
"(b) Section 2(c) shall apply as of April 1, 2008."
(a) The formation of the Golden Triangle BID, which shall include all nonexempt real property within the geographic areas set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the earlier of the expiration date of this subchapter or the termination or dissolution of the BID.
(b) The Golden Triangle BID shall be comprised of all nonexempt real property within the following areas:
(1) Square 70, Lot 195; Square 72, Lots 75 and 76; Square 73, Lots 80, 82, 84, 800, 858, and 876; Square 74, Lots 832 and 840; all of Squares 76, 78, 78s, 85, and 86; Square 99, Lots 49, 50, 52, and 53; all of Squares 100, 105, 106, and 107; Square 115, Lots 79, 81, 82, 84, and 85; all of Squares 116, 117, 118, 126, 127, 137, 138, 139, and 140; Square 159, Lots 75, 76, 82, 84, 814, 815, 816, and 855; all of Squares 160, 161, 162, 163, 164, and 165; Square 182, Lots 827 and 828; Square 183, Lots 91, 105, 106, 107, 111, 847, 857, 879, 880, and 881; Square 184, Lots 3, 69, 71, 804, 805, 842, 845, 849, 855, and 856; all of Squares 185 and 186; and Farragut Square.
(2) Square 166, Lots 32, 33, 38, 41, 841, 859, and 7000; Square 168, Lots 50, 51, and 823; and Square 169, Lots 70 and 71."
(3) Square 166, Lot 42.
(c)(1) For the purposes of this subsection, the terms "Class 2 Property" and "Class 3 Property" shall have the same meanings as provided in § 47-813, as such provision is in effect on August 15, 2008.
(2) The BID taxes for nonexempt real properties in the Golden Triangle BID shall be:
(A) For tax years 2009 and 2010:
(i)(I) Eleven cents for each net rentable square foot of improved Class 2 Property and Class 3 Property, excluding hotels, for any property for which the owner is required to report net rentable area to the Office of Tax and Revenue or for which the Office of Tax and Revenue has records indicating the net rentable area of the property.
(II) Net rentable square feet shall be the number of net rentable square feet reported to, or on record with, the Office of Tax and Revenue;
(ii)(I) Eleven cents for each equivalent net rentable square foot of improvements of improved Class 2 Property and Class 3 Property, excluding hotels, for any property for which the owner is not required to report net rentable area to the Office of Tax and Revenue and for which the Office of Tax and Revenue maintains no record of net rentable area.
(II) Equivalent net rentable area shall be 90% of the gross building area.
(III) Gross building area shall be determined using any method that is recognized generally in the District metropolitan area as an appropriate method for measuring gross building area; and
(iii)(I) Eight cents for each equivalent net rentable square foot of improvements of hotels.
(II) Equivalent net rentable areas shall be 90% of the gross building area; and
(B) For tax years 2011 and thereafter:
(i)(I) Fourteen and one-half cents for each net rentable square foot of improved Class 2 Property and Class 3 Property, excluding hotels, for any property for which the owner is required to report net rentable area to the Office of Tax and Revenue or for which the Office of Tax and Revenue has records indicating the net rentable area of the property.
(II) Net rentable square feet shall be the number of net rentable square feet reported to, or on record with, the Office of Tax and Revenue;
(ii)(I) Fourteen and one-half cents for each equivalent net rentable square foot of improvements of improved Class 2 Property and Class 3 Property, excluding hotels, for any property for which the owner is not required to report net rentable area to the Office of Tax and Revenue and for which the Office of Tax and Revenue maintains no record of net rentable area.
(II) Equivalent net rentable area shall be 90% of the gross building area; and
(iii)(I) Eleven and one-half cents for each equivalent net rentable square foot of improvements of hotels.
(II) Equivalent net rentable areas shall be 90% of the gross building area.
(May 29, 1996, D.C. Law 11-134, § 202, as added Mar. 17, 2005, D.C. Law 15-257, § 2(d), 52 DCR 1161; Apr. 7, 2006, D.C. Law 16-91, § 140(c), 52 DCR 10637; Aug. 15, 2008, D.C. Law 17-212, § 2, 55 DCR 6987.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-91 made a technical change in the enacting clause of D.C. Law 15- 257 which resulted in no change in text.
D.C. Law 17-212 added subsec. (b)(3); and rewrote subsec. (c), which had read as follows:
"(c) The BID taxes for nonexempt real properties in the Golden Triangle BID shall be:
"(1) Eleven cents for each net rentable square foot of improved Class 4 Property, excluding parking lots and above grade parking structures, for any property where the owner is required to report net rentable area to the Office of Taxation and Revenue or where the Office of Taxation and Revenue has records indicating the net rentable area of the property. Net rentable square feet shall be the number of net rentable square feet reported to or on record with the District and shall be calculated using any method that is recognized generally in the District Metropolitan area as an appropriate method for measuring space in agreements between landlords and tenants;
"(2) Eleven cents for each equivalent net rentable square foot of improvements of improved Class 4 Property, excluding parking lots and parking structures for any property where the owner is not required to report net rentable area to the Office of Taxation and Revenue and where the Office of Taxation and Revenue maintains no record of net rentable area. Equivalent net rentable area shall be 90% of the gross building area. For purposes of this paragraph, gross building area shall exclude parking facilities and shall be determined using any method that is recognized generally in the District metropolitan area as an appropriate method for measuring gross building area;
"(3) Eight cents for each equivalent net rentable square foot of improvements of Class 3 Property. Equivalent net rentable areas shall be calculated as set forth in paragraph (2) of this subsection;
"(4) Six cents for each equivalent net rentable square foot of class 4 above-grade parking structures consisting of one or more stories. Equivalent net rentable area shall be calculated as set forth in paragraph (2) of this subsection;
"(5) Six cents for each square foot of land for Class 5 Property and improved parking lots located in Class 4 Property without parking structures as defined in paragraph (4) of this subsection; and
"(6) Two hundred and fifty dollars per year for each below-grade parking structure associated with above-ground improvements."
Legislative History of Laws
For Law 15-257, see notes following § 2-1215.51.
For Law 16-91, see notes following § 2-218.54.
Law 17-212, the "Golden Triangle BID Amendment Act of 2008", was introduced in Council and assigned Bill No.17-597 which was referred to Finance and Revenue. The Bill was adopted on first and second readings on May 6, 2008, and June 3, 2008, respectively. Signed by the Mayor on June 18, 2008, it was assigned Act No. 17-408 and transmitted to both Houses of Congress for its review. D.C. Law 17-212 became effective on August 15, 2008.
(a) The formation of the Georgetown BID, which shall include all nonexempt real property zoned C or W under applicable District zoning law within the geographic areas set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the earlier of the expiration date of this subchapter or the termination or dissolution of the BID.
(b) The Georgetown BID shall be comprised of all nonexempt real property zoned C or W under applicable District zoning law within the following areas: along the northern boundary of M Street, N.W., between the western terminus of the Rock Creek bridge on the east and the eastern boundary of Georgetown University on the west; along 28th Street, N.W., between M Street, N.W., and Olive Street, N.W.; along 29th Street, N.W., and 30th Street, N.W., in each instance between the M Street, N.W., and Olive Street, N.W.; along 31st Street, N.W., between M Street N.W., and N Street, N.W.; along Potomac Street, N.W., 33rd Street, N.W., Bank Street, N. W., 34th Street, N.W., and 35th Street, N.W., in each instance between M Street, N.W., and Prospect Street, N.W.; along Prospect Street, N.W., between Wisconsin Avenue, N.W., and Potomac Street, N.W.; along N Street, N. W., between 31st Street, N.W., and Potomac Street, N.W.; along O Street, N.W., between 31st Street, N.W., and Potomac Street, N.W.; along Dumbarton Street, N.W., between 31st Street, N.W., and Wisconsin Avenue, N.W.; along P Street, N.W., between 32nd Street, N.W., and 33rd Street, N.W.; along Volta Street, N.W., between Wisconsin Avenue, N.W., and 33rd Street, N.W.; along Q Street, N.W., between 32nd Street, N.W., and 33rd Street, N.W.; along 33rd Street, N.W., between Dent Place, N.W., and Wisconsin Avenue, N.W.; along Reservoir Road, N.W., between 32nd Street, N.W., and 34th Street, N.W.; along R Street, N.W., between 32nd Street, N.W., and 34th Street, N.W.; along Wisconsin Avenue, N.W., between M Street, N.W., and R Street, N.W., and within the area bounded on the north by the southern boundary of M Street, N.W., on the east by Rock Creek, on the west by Key Bridge, and on the south by the Potomac River, which area also includes that portion of Pennsylvania Avenue, N.W., between 29th Street, N.W., and Rock Creek.
(c)(1) The BID taxes for nonexempt real properties zoned C or W under applicable District zoning law in the Georgetown BID shall be:
(A) Fifteen cents per $100 of the assessed value of all nonexempt properties and all nonexempt portions of mixed use properties for each Class 3, 4, 5 and 9 nonexempt property within the described geographic area, and for each Class 6, 7, 8, 10, 11, and 12 mixed use property within the described geographic area for which an assessed value for the nonexempt portion of such property reasonably is ascertainable from District tax records; and
(B) Fifteen cents per $100 of assessed value of all nonexempt portions for Class 6, 7, 8, 10, 11, and 12 mixed use property within the described geographic area for which an assessed value for the nonexempt portion of such property reasonably is not ascertainable from District tax records, determined as follows:
(i) The aggregate square foot area for that portion of a mixed use property which is Class 3, 4, or 5 shall be adjusted in each instance by multiplying such square foot area by a factor of 2.7 (which adjusted square footage is referred to herein as the "Adjusted Nonexempt Area"); and
(ii) The nonexempt portion of a mixed use property shall be deemed to be an adjusted fraction, the numerator of which shall be the Adjusted Nonexempt Area and the denominator of which shall be the Adjusted Nonexempt Area plus the square foot area for the residential portion of such mixed use property (which fraction is referred to herein as the "Adjusted Nonexempt Portion"); and
(iii) The assessed value of each such mixed use property for purposes of the BID tax shall be deemed to be the Adjusted Nonexempt Portion thereof.
(2) For the purposes of determining the BID tax under paragraphs (1) of this subsection, the "assessed value" of each nonexempt property and each mixed use property for the entire 5-year term of the BID shall be fixed at the assessed value of each such property as it appears on the assessment roll of the District of Columbia as of the date of registration of the BID and irrespective of any subsequent reassessment, subject however, to the express exception that the "assessed value" of any nonexempt property and any mixed use property shall increase based upon and effective as of any reassessment by the District of Columbia following either (A) a sale of any property or (B) a reclassification of any property from Class 5 (vacant land and vacant buildings) to a nonexempt property or a mixed use property or a reclassification of any exempt property, or any residential portion of any mixed use property, to a nonexempt property.
(3) A 5% annual increase in the BID taxes over the current tax year rates specified in subsection (a) of this section is hereby authorized and imposed subject to the requirements of § 2-1215.08(b).
(May 29, 1996, D.C. Law 11-134, § 203, as added Mar. 17, 2005, D.C. Law 15-257, § 2(d), 52 DCR 1161; Apr. 7, 2006, D.C. Law 16-91, § 140(c), 52 DCR 10637.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-91 made a technical change in the enacting clause of D.C. Law 15- 257 which resulted in no change in text.
Legislative History of Laws
For Law 15-257, see notes following § 2-1215.51.
For Law 16-91, see notes following § 2-218.54.
Miscellaneous Notes
Extension of the term of the Georgetown Business Improvement District Pursuant to 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. (2003 Supp.)), see Mayor's Order 2004-173, October 20, 2004 (51 DCR 10495).
(a) The formation of the Capitol Hill BID, which shall include all nonexempt real property within the geographic areas set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the earlier of the expiration date of this subchapter or the termination or dissolution of the BID.
(b) The Capitol Hill BID shall be comprised of the following areas:
(1) The geographic area bounded by a line beginning at the intersection of the center line of 3rd Street, N.W., and Constitution Avenue, N.W.; continuing east along the center line of Constitution Avenue, N.W., to the center line of Louisiana Avenue, N.W.; continuing northeast along the center line of Louisiana Avenue, N.W., to the center line of North Capitol Street; continuing north along the center line of North Capitol Street to the center line of Massachusetts Avenue; continuing southeast along the center line of Massachusetts Avenue, N.E., to the eastern edge of the sidewalk of 1st Street, N.E.; continuing north along the eastern edge of the sidewalk of 1st Street, N.E., to the center line of H Street, N.E.; continuing east on the center line of H Street, N.E., to the center line between 2nd Street, N.E., and 3rd Street, N.E.; continuing south along the center line between 2nd Street, N.E., and 3rd Street, N.E., to the center line between D Street, N.E., and E Street, N.E. (deviating, if necessary, so as to include alley properties and the Capitol Courts complex); continuing east along the center line between D Street, N.E., and E Street, N.E., to the center line of 4th Street, N.E.; continuing south along the center line of 4th Street, N.E., to the center line of D Street, N.E.; continuing east along the center line of D Street, N.E., to the center line between 6th Street, N.E., and 7th Street, N.E.; continuing south along the center line between 6th Street, N.E., and 7th Street, N.E., to the center line between C Street, N.E., and Constitution Avenue, N.E.; continuing west along the center line between C Street, N.E., and Constitution Avenue, N.E., to the center line between 3rd Street, N.E., and 4th Street, N.E. (having moved south along the center line of 6th Street, N.E., and north along the center line of 4th Street, N.E., so as to remain along the center line between C Street, N.E., and Constitution Avenue, N.E.); continuing south along the center line between 3rd Street, N.E., and 4th Street, N.E., to the center line between A Street, N.E., and East Capitol Street; continuing east along the center line between A Street, N.E., and East Capitol Street, to the center line between 5th Street, N.E., and 6th Street, N.E.; continuing south along the center line between 5th Street, N.E., and 6th Street, N.E., to the center line of East Capitol Street; continuing south along the center line between 5th Street, S.E., and 6th Street, S.E., to the center line between A Street, S.E., and East Capitol Street; continuing west along the center line between A Street, S.E., and East Capitol Street, to the center line between 3rd Street, S.E., and 4th Street, S.E.; continuing south along the center line between 3rd Street, S.E., and 4th Street, S.E., to the center line of Independence Avenue, S.E.; continuing east along the center line of Independence Avenue, S.E. to the center line of 4th Street, S. E.; continuing south along the center line of 4th Street, S.E., to the center line of North Carolina Avenue, S.E.; continuing southwest along the center line of North Carolina Avenue, S.E., to the center line of 3rd Street, S.E. (that point being the intersection of 3rd Street, S.E., and D Street, S.E.); continuing west along the center line of D Street, S.E., to the center line of 2nd Street, S.E.; continuing south along the center line of 2nd Street, S.E., to the center line of North Carolina Avenue, S.E.; continuing southwest along the center line of North Carolina Avenue, S.E., to the center line of E Street, S.E.; continuing west along the center line of E Street, S.E., to the center line of Canal Street, S.E.; continuing northwest along the center line of Canal Street, S.E., to the center line of South Capitol Street; continuing northwest along the center line of Washington Avenue, S.W. (the continuation of Canal Street) to the center line of Independence Avenue, S.W.; continuing west along the center line of Independence Avenue, S.W., to the center line of 3rd Street, S.W.; continuing north along the center line of 3rd Street, S.W., and then along the center line of 3rd Street, N.W., to the center line of Constitution Avenue, N.W. (the beginning point);
(2)(A) Pennsylvania Avenue, S.E., from the center line of 4th Street, S.E., to the center line of 17th Street, S.E. (Barney Circle); and
(B) The lots abutting the section of Pennsylvania Avenue, S.E., set forth in subparagraph (A) of this paragraph;
(3)(A) D Street, S.E., from the center line of 7th Street, S.E., to the center line of 9th Street, S.E., and the lots abutting that section of D Street, S.E.; and
(B) The lots abutting the section of D Street, S.E., set forth in subparagraph (A) of this paragraph;
(4)(A) E Street, S.E., from the center line of 10th Street, S.E., to the center line of 12th Street, N.E.; and
(B) The lots abutting the section of E Street, S.E., set forth in subparagraph (A) of this paragraph;
(5)(A) G Street, S.E., from the center line of 13th Street, S.E., to the center line of 14th Street, S.E.; and
(B) The lots abutting the section of G Street, S.E., set forth in subparagraph (A) of this paragraph;
(6)(A) The portion of Potomac Avenue, S.E., north of its center line, from the center line of 13th Street, S.E., to the northern intersection of 13th Street, S.E., with the center line of Pennsylvania Avenue, S.E.; and
(B) The lots abutting the northern section of Potomac Avenue, S.E., set forth in subparagraph (A) of this paragraph;
(7) The geographic area bounded by a line beginning at the intersection of the center line of 6th Street, S.E., and the center line of Pennsylvania Avenue, S.E.; continuing north along the center line of 6th Street, S.E., to the center line of North Carolina Avenue, S.E.; continuing northeast along the center line of North Carolina Avenue, S.E., to the center line of 7th Street, S.E.; continuing north along the center line of 7th Street, S.E., to the center line between Independence Avenue, S.E., and A Street, S.E.; continuing east along the center line between Independence Avenue, S.E., and A Street, S.E., to the center line between 7th Street, N.E. , and 8th Street, N.E.; continuing south along the center line between 7th Street, N.E., and 8th Street, N.E., to the center line of Pennsylvania Avenue, S.E.; continuing northwest along the center line of Pennsylvania Avenue, S.E., to the center line of 6th Street, S.E. (the beginning point); and
(8) The geographic area bounded by a line beginning at the intersection of the center line of 7th Street, S.E., and the center line of Pennsylvania Avenue, S.E.; continuing south along the center line of 7th Street, N.E., to the center line of I Street, S.E.; continuing east along the center line of I Street, S.E., to the center line between 8th Street, S.E., and 9th Street, S.E.; continuing north along the center line between 8th Street, S.E., and 9th Street, S.E., to the center line between E Street, S.E., and G Street, S.E.; continuing east along the center line between E Street, S.E., and G Street, S.E., to the center line between 10th Street, S.E., and 11th Street, S.E.; continuing south along the center line between 10th Street, S. E., and 11th Street, S.E., to the northern border of the Southeast/Southwest Freeway; continuing east along the northern border of the Southeast/Southwest Freeway to the center line of 11th Street, S.E.; continuing north along the center line of 11th Street, S.E., to the center line of K Street, S.E.; continuing east along the center line of K Street, S.E., to the center line between 11th Street, S.E., and 12th Street, S.E.; continuing north along the center line between 11th Street, S.E., and 12th Street, S.E., to the center line of I Street, S.E.; continuing east along the center line of I Street, S.E., to the center line of 12th Street, S.E.; continuing north along the center line of 12th Street, S.E., to the center line of G Street, S.E.; continuing east along the center line of G Street, S.E., to the center line between 12th Street, S.E., and 13th Street, S.E.; continuing north along the center line between 12th Street, S.E., and 13th Street, S.E., to the center line of Pennsylvania Avenue, S.E.; continuing northwest along the center line of Pennsylvania Avenue, S.E., to the center line of 7th Street, S.E. (the beginning point).
(c)(1) The BID taxes for properties in the Capitol Hill BID shall be:
(A) Fifteen cents per $100 of 90% of the assessed value of all nonexempt properties for which the District provides an integrated assessment of both the commercial and residential components; and
(B) Fifteen cents per $100 of 100% of the assessed value of all nonexempt properties for which the District does not provide an integrated assessment of the commercial and residential components.
(2) Notwithstanding paragraph (1) of this subsection, the total BID tax due on a property or distinct assembly of properties (if the property occupies more than one taxable lot) in the Capitol Hill BID shall not exceed $75,000.00 in any year.
(May 29, 1996, D.C. Law 11-134, § 204, as added Mar. 17, 2005, D.C. Law 15-257, § 2(d), 52 DCR 1161; Apr. 7, 2006, D.C. Law 16-91, § 140(c), 52 DCR 10637.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-91 made a technical change in the enacting clause of D.C. Law 15- 257 which resulted in no change in text.
Legislative History of Laws
For Law 15-257, see notes following § 2-1215.51.
For Law 16-91, see notes following § 2-218.54.
(a) The formation of the Mount Vernon Triangle BID, which shall include all nonexempt real property within the geographic areas set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the expiration date of this act or the termination or dissolution of the BID.
(b) The Mount Vernon Triangle BID shall be comprised of the geographic area bounded by a line that begins at the center of the intersection of Seventh Street, N.W., and New York Avenue, N.W.; and continues northeast down the middle of New York Avenue, N.W., until it reaches New Jersey Avenue, N.W.; and continues southeast down the middle of New Jersey Avenue, N.W., until it reaches Massachusetts Avenue, N.W.; and continues northwest down the middle of Massachusetts Avenue, N.W. until it reaches Sixth Street, N.W., and continues north down the middle of Sixth Street, N.W., until it reaches K Street, N.W.; and continues west down the middle of K Street, N.W. , until it reaches Seventh Street, N.W.; and continues north down the middle of Seventh Street, N.W., until it reaches the center of the intersection of Seventh Street, N.W., and New York Avenue, N.W. (the beginning point).
(c)(1) The BID taxes for the nonexempt real properties in the Mount Vernon Triangle BID shall be:
(A) The amount of $.35 per square foot of land;
(B) The amount of $.15 per rentable square foot of commercial buildings; provided, that any supermarket that is receiving a tax incentive pursuant to § 47-3802 shall not be required to pay the BID tax during the term of the incentive;
(C) The amount of $90 per hotel room annually; and
(D)(i) The amount of $120 per unit annually for nonexempt residential properties.
(ii) If a residential unit is restricted to residents based upon income pursuant to a Federal or District affordable housing program, the BID tax due on the unit shall be computed by applying the percentage of area median income eligible residents must meet to participate in the affordable housing program to the amount of the BID tax which would otherwise be due.
(2) Subject to the requirements of § 2-1215.08, the BID taxes set forth in this subsection may be increased by 5%.
(May 29, 1996, D.C. Law 11-134, § 205, as added Mar. 17, 2005, D.C. Law 15-257, § 2(d), 52 DCR 1161; Apr. 7, 2006, D.C. Law 16-91, § 140(c), 52 DCR 10637; Mar. 8, 2007, D.C. Law 16-246, § 2, 54 DCR 618; Mar. 25, 2009, D.C. Law 17-353, § 156, 56 DCR 1117.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-91 made a technical change in the enacting clause of D.C. Law 15- 257 which resulted in no change in text.
D.C. Law 16-246 rewrote subsec. (c) which had read as follows:
"(c) The BID taxes for the nonexempt real properties in the Mount Vernon Triangle BID shall be 20 cents per square foot of land."
D.C. Law 17-353 validated a previously made technical correction in subsec. (c)(2).
Legislative History of Laws
For Law 15-257, see notes following § 2-1215.51.
For Law 16-91, see notes following § 2-218.54.
Law 16-246, the "Mount Vernon Triangle BID Amendment Act of 2006", was introduced in Council and assigned Bill No. 16-937, which was referred to Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 14, 2006, and December 5, 2006, respectively. Signed by the Mayor on December 28 2006, it was assigned Act No. 16-602 and transmitted to both Houses of Congress for its review. D.C. Law 16-246 became effective on March 8, 2007.
For Law 17-353, see notes following § 2-218.42.
(a) Subject to review and approval by the Mayor under §§ 2-1215.05 and 2- 1215.06, the formation of the Adams Morgan BID, including nonexempt real property within the geographic areas set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the expiration date of this subchapter or the termination or dissolution of the BID.
(b) The Adams Morgan BID shall be comprised of the geographic area along 17th Street, N.W., between Columbia Road, N.W., and Fuller Street, N.W. ; along 18th Street, N.W., between Columbia Road, N.W., and Florida Avenue, N.W.; along Adams Mill Road, N.W., between Columbia Road, N.W., and Lanier Place, N.W.; along Belmont Road, N.W., between 18th Street, N.W., and Columbia Road, N.W.; along Biltmore Street, N.W., between Columbia Road, N.W., and Cliffbourne Place, N.W.; along California Street, N.W., between 18th Street, N.W., and Florida Avenue, N.W.; along Champlain Street, N.W., between Columbia Road, N.W., and Kalorama Road, N.W.; along Columbia Road, N.W., between 16th Street, N.W., and Wyoming Avenue, N.W.; along the north side of Florida Avenue, N.W., between 19th Street N.W., and California Street, N.W.; along Kalorama Road, N.W., between 18th Street, N.W., and Champlain Street, N.W.; along Lanier Place, N.W., between Ontario Road, N.W. , and Adams Mill Road, N.W.; along Ontario Road, N.W., between Columbia Road, N.W., and Lanier Place, N.W.; along the north side of U Street, N.W., between 18th Street, N.W., and Florida Avenue, N.W.; along Vernon Street, N. W., between 18th Street, N.W., and 19th Street, N.W.; along Wyoming Avenue, N.W., between 19th Street, N.W., and Columbia Road, N.W.
(c) The BID taxes for the nonexempt real properties in the Adams Morgan BID shall be $.21 for each $100 in assessed value for all nonexempt properties and all commercial portions of mixed use properties.
(May 29, 1996, D.C. Law 11-134, § 206, as added by Mar. 8, 2006, D.C. Law 16-56, § 2(b), 53 DCR 10.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 2(b) of the Adams Morgan Business Improvement District Temporary Amendment Act of 2005 (D.C. Law 16-16, Sept. 14, 2005, law notification 52 DCR 9774).
Emergency Act Amendments
For temporary (90 day) addition, see § 2(b) of Adams Morgan Business Improvement District Emergency Amendment Act of 2005 (D.C. Act 16-80, May 18, 2005, 52 DCR 5254).
For temporary (90 day) addition, see § 2(b) of Adams Morgan Business Improvement District Emergency Amendment Act of 2005 (D.C. Act 16-80, May 18, 2005, 52 DCR 5254).
For temporary (90 day) addition, see § 2(b) of Adams Morgan Business Improvement District Congressional Review Emergency Amendment Act of 2005 (D.C. Act 16-142, July 26, 2005, 52 DCR 7169).
Legislative History of Laws
For Law 16-56, see notes following § 2-1215.04.
Miscellaneous Notes
Registration of the Adams Morgan Business Improvement District pursuant to 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. (2005 Supp.), see Mayor's Order 2005-121, August 22, 2005 (52 DCR 8663).
(a) Subject to review and approval by the Mayor under the provisions of §§ 2-1215.04 and 2-1215.05, the formation of the NoMa Improvement Association BID, including nonexempt real property within the geographic areas set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the expiration date of this subchapter or the termination or dissolution of the BID.
(b)(1) The NoMa Improvement Association BID shall be comprised of the geographic area bounded by a line that starts at the center of the street at the intersection of Massachusetts Avenue, N.E., and 1st Street, N.E.; continuing north along the center line of 1st Street, N.E., to the center line of H Street, N.E.; continuing east along the center line of H Street, N.E., to the center line of 2nd Street, N.E.; continuing north along the center line of 2nd Street, N.E., to the center line of K Street, N.E.; continuing east along the center line of K Street, N.E., to the center line of 3rd Street, N.E.; continuing north along the center line of 3rd Street, N.E. (and including Square 0774, Lot 0058), to the center line of M Street, N.E.; continuing east along the center line of M Street, N.E., to 4th Street, N.E.; continuing along the center line of 4th Street, N.E., to the center line of Florida Avenue, N.E.; continuing northwest along the center line of Florida Avenue, N.E., until it crosses the WMATA rail line; continuing northeast along the boundary of the WMATA rail line until it crosses R Street, N.E.; continuing west along the center line of R Street, N.E., to Eckington Place, N.E.; continuing south along the center line of Eckington Place, N.E., to the center line of Q Street, N.E.; continuing west along the center line of Q Street, N.E. (and including Square 3519, lots 0043, 0063, and 0070), to the center line of North Capitol Street (but excluding Square 3516, lots 0104 through 0114 and 0118 through 0133, and 0807); continuing south along the center line of North Capitol Street to the center line of Eye Street, N.W.; continuing west along the center line of Eye Street, N.W., to the center line of New Jersey Avenue, N.W.; continuing southeast along the center line of New Jersey Avenue, N.W., to the center line of Massachusetts Avenue, N.W., continuing southeast along Massachusetts Avenue, N.W., to the center line of 1st Street, N.E. (the starting point).
(2) Notwithstanding paragraph (1) of this subsection, any property within the NoMa Improvement Association BID geographic area that is also within the geographic area of the Downtown BID shall not be deemed part of the NoMa Improvement Association BID ("overlapping properties") until October 1, 2007, conditioned upon the receipt of a resolution of the Board of Directors of the Downtown BID agreeing to release any overlapping properties from the Downtown BID.
(c)(1) The BID taxes for the nonexempt real properties in the NoMa Improvement Association BID shall be:
(A) The amount of $0.15 per rentable square foot for buildings of 50,000 square feet or more, which rate shall become effective one year after issuance of final certificate of occupancy; provided, that those buildings which have a certificate of occupancy or other District license for distribution, manufacturing, industrial, storage, or similar warehouse use shall be assessed at the rate set forth in subparagraph (B) of this paragraph;
(B) The amount of $0.05 per $100 of the prior year's assessed value of all buildings that are less than 50,000 square feet or other unimproved land;
(C) The amount of $90 per hotel room annually; and
(D) The amount of $120 per unit annually for nonexempt residential condominium properties.
(2) A 4% increase in the BID taxes over the current tax year rates specified in subsection (a) of this section is hereby authorized subject to the requirements of § 2-1215.08(b).
(May 29, 1996, D.C. Law 11-134, § 207, as added Mar. 8, 2007, D.C. Law 16-245, § 2(c), 54 DCR 615; Mar. 25, 2009, D.C. Law 17-353, § 190, 56 DCR 1117.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 17-353 validated a previously made technical correction in subsec. (c)(2).
Legislative History of Laws
For Law 16-245, see notes following § 2-1215.02.
For Law 17-353, see notes following § 2-218.42.
(a) Subject to review and approval by the Mayor under the provisions of §§ 2-1215.04 and 2-1215.05, the formation of the Capitol Riverfront BID, including nonexempt real property within the geographic area set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the expiration date of this act or the termination or dissolution of the BID.
(b) The Capitol Riverfront BID shall be comprised of the geographic area bounded by a line beginning at the intersection of an extension south of the center line of 2nd Street, S.W., and the northern bank of the Anacostia River; continuing north along extension of the center line of 2nd Street, S.W., to the center line of 2nd Street, S.W.; continuing north along the center line of 2nd Street, S.W., to the center line of Q Street, S. W.; continuing east along the center line of Q Street, S.W., to the center line of Half Street, S.W.; continuing north along the center line of Half Street, S.W., to the center line of P Street, S.W.; continuing east along the center line of P Street, S.W., to the center line of South Capitol Street; continuing north along the center line of South Capitol Street to the southern boundary of the Southeast-Southwest Freeway (I-395); continuing southeast along the southern boundary of the Southeast-Southwest Freeway (I-395) to the intersection of an extension south of the center line of 15th Street, S.E.; continuing south along the extension of the center line of 15th Street, S.E., to the northern bank of the Anacostia River; continuing southwest along the northern bank of the Anacostia River to the center line of 2nd Street, S.W.
(c)(1) The BID taxes for the nonexempt real properties in the Capitol Riverfront BID shall be:
(A) $0.16 per square foot for commercial buildings greater or equal to 8,000 square feet, and $0.09 per $100 of assessed value for commercial buildings less than 8,000 square feet; provided, that the BID tax imposed on any such real property shall not exceed $100,000 annually;
(B) $120 per unit for residential units annually;
(C) $95 per hotel room annually;
(D) $0.16 per square foot for land or buildings with existing active industrial, utility, or storage use;
(E) $0.08 per square foot for real property within the new proposed Frederick Douglass Memorial Bridge right-of-way; and
(F) $0.36 per square foot for unimproved land that is up to 88,000 square feet, $0.065 per square foot for unimproved land that is 88,000 to 200,000 square feet, and $0.18 per square foot for unimproved land that is greater than 200,000 square feet; provided, that the BID tax imposed on any such unimproved land shall not exceed $100,000 annually.
(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 a personal liability of the lessee. Delinquencies shall be collected in the same manner as possessory interest taxes under § 47-1005.01 or as otherwise provided in this subchapter.
(3) A 5% annual increase in the BID taxes over the current tax year rates specified in paragraph (1) of this subsection is authorized subject to the requirements of § 2-1215.08(b).
(4) For the purposes of this subsection, the real property located in Square 770, Lot 802, designated as the DOT PILOT Area under the DOT Pilot Revision Emergency Approval Resolution of 2006, effective October 18, 2006 (Res. 16- 845; 53 DCR 8970), shall be deemed a nonexempt real property.
(May 29, 1996, D.C. Law 11-134, § 208, as added Oct. 18, 2007, D.C. Law 17-27, § 2(c), 54 DCR 8020; Mar. 25, 2009, D.C. Law 17-353, §§ 179, 219, 56 DCR 1117; July 13, 2012, D.C. Law 19-161, § 2, 59 DCR 5704.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 17-353 validated a previously made technical correction in subsec. (c)(3).
D.C. Law 19-161 rewrote subsec. (c)(1), which formerly read:
"(c)(1) The BID taxes for the nonexempt real properties in the Capitol Riverfront BID shall be:
"(A) The amount of $0.09 per $100 of the assessed value of real property containing less than 50,000 square feet of gross building area;
"(B) The amount of $0.04 per $100 of the assessed value of land and buildings which have a certificate of occupancy or other District license indicating that the land or building has an existing active industrial, utility, or storage use;
" (C) The amount of $0.02 per $100 of assessed value of land and buildings located, in whole or in part, within the right-of-way for the realignment of the Frederick Douglass Memorial Bridge;
"(D) The amount of $0.12 per square foot of commercial buildings containing 50,000 square feet of gross building area or more; provided, that the BID tax imposed on any such real property shall not exceed $75,000 annually;
"(E) The amount of $72 per hotel room annually; and
"(F) The amount of $96 per unit annually for nonexempt residential properties; provided, that if a residential unit is restricted to residents based upon income pursuant to a federal or District affordable housing program, the BID tax due on the unit shall be computed by applying the percentage of area median income that an eligible household must meet to participate in the affordable housing program for the unit to the amount of the BID tax which would otherwise be due."
Emergency Act Amendments
For temporary (90 day) addition, see § 2(c) of Capitol Riverfront Business Improvement District Emergency Amendment Act of 2007 (D.C. Act 17-78, July 27, 2007, 54 DCR 7631).
Legislative History of Laws
For Law 17-27, see notes following § 2-1215.02.
For Law 17-353, see notes following § 2-218.42.
Law 19-161, the "Capitol Riverfront BID Amendment Act of 2012", was introduced in Council and assigned Bill No. 19-707, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 17, 2012, and May 1, 2012, respectively. Signed by the Mayor on May 15, 2012, it was assigned Act No. 19-369 and transmitted to both Houses of Congress for its review. D.C. Law 19-161 became effective on July 13, 2012.
(a) Subject to review and approval by the Mayor under the provisions of §§ 2-1215.04 and 2-1215.05, the formation of the Anacostia BID, which shall include all nonexempt real property within the geographic areas set forth in subsection (b) of this section, is authorized and the BID taxes established in subsection (c) of this section are imposed through the earlier of the expiration date of this subchapter or the termination or dissolution of the BID.
(b) The Anacostia BID shall be comprised of the geographical area which is delineated as follows:
(1) All lots bordering Good Hope Road, S.E., between the Anacostia River and the intersection with 18th Street, S.E.;
(2) All lots bordering Martin Luther King, Jr. Avenue, S.E., between S Street, S.E., and the intersection with Magnolia Street, S.E.;
(3) All lots bordering Howard Road, S.E., between Martin Luther King, Jr. Avenue, S.E., and the intersection with Anacostia Drive, S.E.;
(4) All lots bordering Anacostia Drive, S.E., between Howard Road, S.E., and the intersection with Good Hope Road, S.E.; and
(5) All lots bordering Shannon Place, S.E., between U Street, S.E., and Chicago Street, S.E.
(c) The BID taxes for the nonexempt real properties in the Anacostia BID shall not exceed $0.19 per $100.00 of assessed value.
(May 29, 1996, D.C. Law 11-134, § 209, as added Dec. 24, 2009, D.C. Law 18-99, § 2(b), 56 DCR 8707.)
HISTORICAL AND STATUTORY NOTES
Legislative History of Laws
For Law 18-99, see notes following § 2-1215.04.
