(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 taxable 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 subchapter 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 taxable properties in the Capitol Riverfront BID shall be:
(A)(i) $0.17 per square foot for commercial buildings greater or equal to 8,000 square feet, and $0.17 per lot square foot or $0.09 per $100 of assessed value, whichever is less, 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;
(ii) For the purposes of this subparagraph, the term "per lot square foot" means each square foot of land attributed to the lot as reflected in the records of the Office of Tax and Revenue.
(B) $126 per unit for residential units annually;
(C) $100 per hotel room annually;
(D) $0.17 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) $0.38 per square foot for unimproved land that is up to 88,000 square feet, $0.075 per square foot for unimproved land that is 88,000 to 200,000 square feet, and $0.20 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 taxable 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; Feb. 26, 2015, D.C. Law 20-161, § 2(w), 61 DCR 10741; Dec. 13, 2017, D.C. Law 22-34, § 2, 64 DCR 10758.)
This section is referenced in § 47-857.11.
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.”
The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” throughout the section.
For temporary (90 days) amendment of this section, see § 2 of Capitol Riverfront Business Improvement District Congressional Review Emergency Amendment Act of 2017 (D.C. Act 22-162, Oct. 23, 2017, 64 DCR 10776).
For temporary (90 days) amendment of this section, see § 2 of Capitol Riverfront Business Improvement District Emergency Amendment Act of 2017 (D.C. Act 22-122, July 28, 2017, 64 DCR 7420).
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).
For temporary (90 days) amendment of this section, see § 2(w) of the Business Improvement Districts Emergency Amendment Act of 2014 (D.C. Act 20-435, Oct. 7, 2014, 61 DCR 10717, 20 STAT 4154).
For temporary (90 days) amendment of this section, see § 2(w) of the Business Improvement Districts Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-582, Jan. 13, 2015, 62 DCR 1269, 21 STAT 735).
Section 3 of D.C. Law 22-34, provided that the amendments made by section 2 of D.C. Law 22-34 shall apply to tax years beginning after September 30, 2017.
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