Code of the District of Columbia

Part B. BID Formations.


§ 2–1215.51. Downtown BID.

(a) The formation of the Downtown BID, which shall include all taxable 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 taxable 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 taxable 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 taxable 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;

(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; and

(iv) Subject to paragraph (2) of this subsection, the amount of $120 per unit annually for nonexempt residential properties; provided, that for a residential unit 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 that would otherwise be due.

(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; Feb. 26, 2015, D.C. Law 20-161, § 2(p), 61 DCR 10741; Apr. 7, 2017, D.C. Law 21-243, § 2(c), 64 DCR 1614.)

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).

The 2012 amendment by D.C. Law 19-180 added (c)(3).

The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” throughout the section.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 2(c) of Downtown Business Improvement District Emergency Amendment Act of 2016 (D.C. Act 21-642, Jan. 25, 2017, 64 DCR 935).

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).

For temporary (90 days) amendment of this section, see § 2(p) 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(p) 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).

Editor's Notes

Section 3 of D.C. Law 17-227 provided:

“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.”


§ 2–1215.52. Golden Triangle BID.

(a) The formation of the Golden Triangle BID, which shall include all taxable 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 taxable 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.

(4) Square 0115, Lots 0064, 0065, 0803, and 0804; Square 0073, Lots 0079, 0883, and 0884; Square 0182, Lot 0084; Square 0166, Lot 0861; and Square 0159, Lot 0087; provided, that Lot 0087 is included in the Golden Triangle BID effective as of October 1, 2019.

(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 taxable 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;

(B) For tax years 2011 through 2018:

(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; [ ]

(C) For tax years 2019 and thereafter:

(i)(I) Seventeen 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) Seventeen 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)(I) Fourteen 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.

(iv) The amount of $120 per unit annually for nonexempt residential properties; provided, that for a residential unit 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 that would otherwise be due; and

(D) For tax year 2020 and thereafter, a 3% annual increase in the BID taxes over the current year rates specified in this section is authorized, subject to the requirements of § 2-1215.08(b).


(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; Feb. 26, 2015, D.C. Law 20-161, § 2(q), 61 DCR 10741; Oct. 11, 2018, D.C. Law 22-161, § 2(c), 65 DCR 7680.)

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).

The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” throughout the section.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 2(c) of Golden Triangle Business Improvement District Emergency Amendment Act of 2018 (D.C. Act 22-403, July 16, 2018, 65 DCR 7520).

For temporary (90 days) amendment of this section, see § 2(q) 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(q) 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).


§ 2–1215.53. Georgetown BID.

(a) The formation of the Georgetown BID, which shall include all taxable 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 taxable 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 taxable 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 taxable properties and all taxable portions of mixed use properties for each Class 3, 4, 5 and 9 taxable 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 taxable portion of such property reasonably is ascertainable from District tax records; and

(B) Fifteen cents per $100 of assessed value of all taxable 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 taxable 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 Taxable Area”); and

(ii) The taxable portion of a mixed use property shall be deemed to be an adjusted fraction, the numerator of which shall be the Adjusted Taxable Area and the denominator of which shall be the Adjusted Taxable Area plus the square foot area for the residential portion of such mixed use property (which fraction is referred to herein as the “Adjusted Taxable 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 Taxable Portion thereof.

(2) For the purposes of determining the BID tax under paragraphs (1) of this subsection, the “assessed value” of each taxable 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 taxable 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 taxable property or a mixed use property or a reclassification of any exempt property, or any residential portion of any mixed use property, to a taxable 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; Feb. 26, 2015, D.C. Law 20-161, § 2(r), 61 DCR 10741.)

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.

The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” throughout the section; and substituted “taxable” for “nonexempt” throughout (c).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 2(r) 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(r) 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).

Mayor's Orders

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).


§ 2–1215.54. Capitol Hill BID.

(a) The formation of the Capitol Hill BID, which shall include all taxable 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 taxable 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 taxable 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 for tax year 2013 on a single tax lot or a group of functionally integrated contiguous tax lots under common ownership in the Capitol Hill BID shall not exceed $75,000, with the amount to be allocated among the lots in proportion to their assessed values as determined by the Office of Tax and Revenue.

(3) Notwithstanding paragraph (1) of this subsection, the total BID tax due for tax years 2014 and thereafter on a single tax lot or a group of functionally integrated contiguous tax lots under common ownership in the Capitol Hill BID shall not exceed $125,000 in any tax year, with the amount to be allocated among the lots in proportion to their assessed values as determined by the Office of Tax and Revenue.


(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; Oct. 17, 2013, D.C. Law 20-33, § 2, 60 DCR 11781; Feb. 26, 2015, D.C. Law 20-161, § 2(s), 61 DCR 10741.)

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.

The 2013 amendment by D.C. Law 20-33 rewrote (c)(2), which read: “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”; and added (c)(3).

The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” in (a); and substituted “taxable” for “nonexempt” twice in (c)(1).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 2 of the Capitol Hill Business Improvement District Emergency Act of 2013 (D.C. Act 20-144, July 31, 2013, 60 DCR 11803, 20 DCSTAT 1994).

For temporary (90 days) amendment of this section, see § 2(s) 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(s) 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).


§ 2–1215.55. Mount Vernon Triangle BID.

(a) The formation of the Mount Vernon Triangle BID, which shall include all taxable 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 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 taxable 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 taxable 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; Feb. 26, 2015, D.C. Law 20-161, § 2(t), 61 DCR 10741.)

Section References

This section is referenced in § 47-857.11.

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).

The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” in (a) and the introductory language of (c)(1); and substituted “taxable” for “nonexempt” in (c)(1)(D)(i).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 2(t) 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(t) 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).


§ 2–1215.56. Adams Morgan BID.

(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 taxable 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 taxable properties in the Adams Morgan BID shall be $.21 for each $100 in assessed value for all taxable 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; Feb. 26, 2015, D.C. Law 20-161, § 2(u), 61 DCR 10741.)

Effect of Amendments

The 2015 amendment by D.C. Law 20-161 substituted “taxable property” for “nonexempt real property” in (a); and, in (c), substituted the first occurrence of “taxable properties” for “nonexempt real properties” and the second occurrence of “taxable properties” for “nonexempt properties.”

Emergency Legislation

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).

For temporary (90 days) amendment of this section, see § 2(u) 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(u) 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).

Temporary Legislation

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).

Mayor's Orders

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).


§ 2–1215.57. NoMa Improvement Association BID.

(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 taxable 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 taxable 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 taxable 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; Feb. 26, 2015, D.C. Law 20-161, § 2(v), 61 DCR 10741.)

Section References

This section is referenced in § 47-857.11.

Effect of Amendments

D.C. Law 17-353 validated a previously made technical correction in subsec. (c)(2).

The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” in (a) and the introductory language of (c)(1); and substituted “taxable” for “nonexempt” in (c)(1)(D).

Emergency Legislation

For temporary (90 days) authorization of a NoMa Parks grant, see § 2142 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) authorization of a NoMa Parks grant, see § 2142 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

For temporary (90 days) amendment of this section, see § 2(v) 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(v) 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).

Short Title

Section 2141 of D.C. Law 20-61 provided that Subtitle O of Title II of the act may be cited as the “NoMa Parks Grant Authorization Act of 2013”.

Editor's Notes

Section 2142 of D.C. Law 20-61 provided: “Grant for NoMa public parks authorized.

“(a) The Director of the Department of General Services (‘DGS’) may issue grants to the NoMa BID, the NoMa Parks Foundation, or a related Friends of NoMa Parks organization for the purpose of acquiring land and building public parks and public spaces that are to be owned by the District, or for which the District has received a suitable and permanent easement, covenant, or ground lease, in accordance with the NoMa Public Realm Design Plan from the funds made available to DGS.

“(b) Notwithstanding the provisions of D.C. Official Code § 47-368.06, grants may be issued pursuant to this section through use of an intra-District transfer, a memorandum of understanding, or a reprogramming from an agency lacking grant-making authority.

“(c) This subtitle [section] shall be administered pursuant to the requirements set forth in [part B of subchapter XII-A of Chapter 3 of Title 1 (§ 1-328.11 et seq.)].”


§ 2–1215.58. Capitol Riverfront BID.

(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.)

Section References

This section is referenced in § 47-857.11.

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.”

The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” throughout the section.

Emergency Legislation

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).

Editor's Notes

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.


§ 2–1215.59. Anacostia BID.

(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 taxable 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 taxable 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; Feb. 26, 2015, D.C. Law 20-161, § 2(x), 61 DCR 10741.)

Effect of Amendments

The 2015 amendment by D.C. Law 20-161 substituted “taxable” for “nonexempt real” throughout the section.

Emergency Legislation

For temporary (90 days) addition of D.C. Law 11-134, § 210, concerning the Southwest BID, see § 2(c) of the Southwest Business Improvement District Emergency Amendment Act of 2014 (D.C. Act 20-410, Aug. 1, 2014, 61 DCR 8299).

For temporary (90 days) amendment of this section, see § 2(x) 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(x) 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).


§ 2–1215.60. Southwest BID.

(a) Subject to the requirements of §§  2-1215.05 and 2-1215.06, the formation of the Southwest BID, including nonexempt real property within the geographic area set forth in subsection (b) of this section, is authorized and the BID taxes established in subsection (c) of this section shall be imposed through the expiration of this subchapter or the termination or dissolution of the BID.

(b) The Southwest BID shall be comprised of the geographic area bounded by a line beginning the geographic area bounded by a line that starts at the center of the street at the intersection of 15th Street, S.W., and Independence Avenue, S.W.; continuing east along the center line of Independence Avenue, S.W., to the center of the intersection of Independence Avenue, S.W., and 2nd Street, S.W.; continuing south along the center line of 2nd Street, S.W., to the western boundary of the Southeast-Southwest Freeway (I-395); continuing south and southeast along the southwestern boundary of the Southeast-Southwest Freeway (I-395) to the intersection of the Southeast-Southwest Freeway (I-395) and South Capitol Street; continuing south along the center line of South Capitol Street to the intersection of the center line of South Capitol Street and the southern boundary of M Street, S.W.; continuing along southern boundary of M Street, S.W., to the center of the intersection of southern boundary of M Street, S.W., and center line of 6th Street, S.W.; continuing along the center line of 6th Street, S.W., to the intersection of 6th Street, S.W., and the water’s edge of the Washington Channel; continuing along the bank of the Washington Channel northwest to the intersection of the bank of the Washington Channel and 15th Street, S.W.; continuing along the center line of 15th Street, S.W., to the center of the intersection of 15th Street, S.W., and Independence Avenue, S.W.; provided, that the lots located in Squares 0267, 0268, and 0299 shall not be included within the Southwest BID.

(c)(1) The BID taxes for the nonexempt properties in the Southwest BID shall be:

(A)(i) The amount of $0.15 per square foot for each net rentable square foot of improved Class 2 Property, excluding property defined in § 47-813(c-3)(3) and property covered by sub-subparagraph (iii) of this subparagraph 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) The amount of $0.15 per square foot for each equivalent net rentable square foot of improved Class 2 Property, excluding property defined in § 47-813(c-3)(3) and property covered by sub-subparagraph (iii) of this subparagraph 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. Equivalent net rentable area shall be 90% of gross building area. Gross building area shall be determined using any method that is generally recognized in the Washington Metropolitan area as an appropriate method for measuring gross building area;

(iii) Notwithstanding sub-subparagraphs (i) and (ii) of this subparagraph, the total BID tax due on a property or assembly of properties (if the property occupies more than one taxable lot) shall not exceed $100,000 in any year; provided, that this cap may be increased each year proportionately to the applicable annual increase in the BID tax, regardless of whether the BID tax is increased pursuant to paragraph (3) of this subsection or other law, but shall not include any property covered by paragraph (4) of this subsection;

(B) The amount of $0.35 per gross building area for improved vacant and the amount of $0.35 per gross square feet of land area of unimproved vacant Class 2 Property, Class 3 Property, and Class 4 Property;

(C) The amount of $100 per hotel or motel room for property defined in § 47-813(c-3)(3); and

(D) The amount of $120 per unit of Class 1 Property that contains 10 or more residential units available for rental for nontransient residential dwelling purposes.

(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 use 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 4% 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) [§  2-1215.09(b)].

(4) Notwithstanding paragraph (1)(A)(iii) of this subsection, the total BID tax payable with respect to any property that is an integral part of a development larger than 5 acres and the owner of which is required to contribute to the maintenance and improvement of roadways and sidewalks adjacent to the property or otherwise associated with the development in lieu of the District having that responsibility shall be reduced by 30% from that which would otherwise be payable with respect to such property, to reflect the reduced services provided by the Southwest BID with respect to the property.


(May 29, 1996, D.C. Law 11-134, § 210; as added Sept. 9, 2014, D.C. Law 20-136, § 2(c), 61 DCR 6778; Oct. 22, 2015, D.C. Law 21-36, § 7152, 62 DCR 10905.)

Effect of Amendments

The 2015 amendment by D.C. Law 21-36 added “but shall not include any property covered by paragraph (4) of this subsection” in (c)(1)(A)(iii); and added (c)(4).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7122 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).


§ 2–1215.61. Dupont Circle BID.

(a) Subject to review and approval by the Mayor pursuant to §§ 2-1215.05 and 2-1215.06, the formation of the Dupont Circle BID, including nonexempt real property within the geographic area 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 expiration of this subchapter or the termination or dissolution of the BID.

(b) The Dupont Circle BID shall be comprised of the geographic area bounded by a line that begins at the southwest corner of Square 67, the beginning being the intersection of the north line of P Street, N.W., and the east line of 22nd Street, N.W., and leaving the beginning and running with the boundary of the proposed Dupont Circle BID with the east line of 22nd Street, N.W., north, to the north line of a 15-foot public alley in Square 67; with the north line of the public alley, east, to the northerly line of the 30-foot public alley in Square 67; with the northerly line of the 30-foot public alley, southeasterly, to a break in the north line of the public alley; continuing along the north line of the 30-foot public alley, east, to the southeasterly line of a 15-foot public alley in Square 67; thence with the southeasterly line of the public alley, northeasterly, to the southwesterly line of Massachusetts Avenue, N.W.; thence running with the southwesterly line of Massachusetts Avenue, N.W., southeasterly, to the west line of 21st Street, N.W.; thence running through Massachusetts Avenue, N.W., northeasterly, to the intersection of the south line of Q Street, N.W., and the east line of 21st Street, N.W.; thence running along the south line of Q Street, N.W., east, to the south extension of the west line of Lot 151, Square 93; thence running across Q Street, N.W., with the south extension of the west line of Lot 151, Square 93, and with the west lines of Lots 151 and 154, Square 93, north, to a point on the public alley system in Square 93; thence running with a northwest line of Lot 154, Square 93, northeasterly, to a common corner of Lots 154 and 155, Square 93; thence with the southwesterly line of Lot 155, Square 93, northwesterly, to the east line of a 15-foot public alley in Square 93; thence running with the east line of the public alley, north, to the south line of Hillyer Place, N.W.; thence running across Hillyer Place, N.W., northwesterly, to the intersection of the north line of Hillyer Place, N.W., and the northeasterly line of a 15-foot public alley in Square 93; thence running with the northeasterly line of the public alley, northwesterly, to the north line of a 16-foot public alley in Square 93; thence running with the north line of the public alley, west, to a west line of Lot 830, Square 93; thence running with a west line of Lot 830, Square 93, north, to a north line of Lot 830, Square 93; thence running with a north line of Lot 830, Square 93, east, to a west line of Lot 830, Square 93; thence running with a west line of the Lot 830, Square 93, north, to the south line of R Street, N.W.; thence running through R Street, N.W., northwesterly, to the southwest corner on R Street, N.W., of Lot 65, Square 92; thence running with a west line of Lot 65, Square 92, north, to a line in the west boundary of the Lot 65, Square 92; thence running with the line, east, to a line in the west boundary of Lot 65, Square 92; thence running with the line, north, to a line in the west boundary of Lot 65, Square 92; thence running with the line, west, to a line in the west boundary of Lot 65, Square 92; thence running with the line, north, to a south line of the Lot 65, Square 92; thence running with the south line, west, to a west line of Lot 65, Square 92; thence running with the west lines of Lots 65 and 37, Square 92, north, to the northeasterly line of a 4-foot public alley; thence running with the northeasterly lines of the 4-foot public alley and a 12-foot public alley in Square 92, northwesterly, to the north line of a 12-foot public alley in Square 92; thence running with the north line of the public alley, west, to the east line of 21st Street, N.W.; thence running with the east line of 21st Street, N.W., north, to the south line of S Street, N.W.; thence running through S Street, N.W., and Florida Avenue, N.W., northwesterly, to the north line of S Street, N.W., and the southwest corner of Lot 37, Square 2532; thence running with the west line of the Lot 37, Square 2532, north, to the south line of a 15-foot public alley in Square 2532; thence running through the public alley, northwesterly, to the southwest corner of Lot 32, Square 2532; thence running with the west line of Lot 32, Square 2532, and the west line of Lot 31, Square 2532, north, to the south line of Bancroft Place, N.W.; thence running through Bancroft Place, N.W., northwesterly, to the intersection of the north line of Bancroft Place, N.W., and the east line of a 15-foot public alley in Square 2531; thence running with the east line of the alley, northerly, to a break in the east line of the alley; thence continuing along the easterly line of the alley, northwesterly, to the southeasterly line of Leroy Place, N.W.; thence running through Leroy Place, N.W., northwesterly, to the northwesterly line of Leroy Place, N.W. and the southwesterly corner of Lot 310, Square 2530; thence running with the southwesterly line of Lot 310, Square 2530, northwesterly, to the northwest corner of the lot; thence running with the northwesterly line of Lot 310, Square 2530, northeast, to the southwesterly corner of Lot 820, Square 2530; thence running with the southwesterly line of the Lot 820, Square 2530, northwesterly, to the southeasterly line of California Street, N.W.; thence running with the southeasterly line of California Street, N.W., northeasterly, to the southwesterly line of Connecticut Avenue, N.W.; thence running through the Connecticut Avenue, N.W., northeasterly, to the northwesterly corner of U.S. Reservation 303 (also referred to as Lot 801, Square South of 2536); thence running with the southeasterly line of California Street, N.W., through Columbia Road, N.W., northeasterly, to a northwest corner of former Lot 41, Square 2535 (now known for assessment and taxation purposes as Lots 832, 833, and 7000-7006, Square 2535); thence running along the northeasterly boundary of former Lot 41, Square 2535, southeasterly, to a break in the northeasterly boundary; thence continuing along the northeasterly boundary of former Lot 41, Square 2535, southeasterly, to the southwesterly line of 19th Street, N.W.; thence running with the southwesterly line of 19th Street, N.W., southeasterly, to the northwesterly line of Florida Avenue, N.W.; thence running with the northwesterly line of Florida Avenue, N.W., crossing T Street, N.W., southwesterly, to the north extension of the west line of 20th Street, N.W.; thence running across Florida Avenue, N.W., with the north extension and with the west line of 20th Street, N.W., south, to the south corner of Square 91 and the northeasterly line of Connecticut Avenue, N.W.; thence running through R Street, N.W., southeasterly, to the northwest corner of Square 111; thence running with the south line of R Street, N.W., east, to the west line of a 15-foot public alley in Square 111; thence running with the west line of the alley, south, to a break in the west line of the alley; thence continuing with the west line of a 15-foot public alley, southeasterly, to the west extension of the north line of Lot 820, Square 111; thence running with the north extension and the north line of Lot 820, Square 111, east, to the northeast corner of the Lot 820, Square 111, and the west line of an irregularly shaped public alley in Square 111; thence running with the west line of the public alley, south, to a break in the west line of the public alley; thence continuing with the west line of the irregularly shaped public alley, southeasterly, to the north line of Lot 824, Square 111; thence running along the north line of Lot 824, Square 111, east, to the westerly line of a 10-foot public alley in Square 111; thence running with the westerly line of the 10-foot public alley, southeasterly, to the west extension of the north line of Lot 54, Square 111; thence running with the west extension and the north line of Lot 54, Square 111, east, to the west line of 19th Street, N.W.; thence running with the west line of 19th Street, N.W., through Q Street, N.W., south, to the south line of Q Street, N.W.; thence running with the south line of Q Street, N.W., through 19th Street, N.W., east, to the northeast corner on Q Street, N.W., of Lot 4, Square 135; thence running with a northeasterly boundary of Lot 4, Square 135, south, to a northeast line of Lot 4, Square 135; thence continuing with a northeasterly boundary of Lot 4, Square 135, southeasterly, to the northwesterly line of New Hampshire Avenue, N.W.; thence running with the northwesterly line of New Hampshire Avenue, N.W., southwesterly, to the northeasterly line of Dupont Circle and the southeasterly corner of Lot 4, Square 135; thence running through New Hampshire Avenue, N.W., southeasterly, to a northwest corner of Lot 35, Square 136, and the southeast line of New Hampshire Avenue, N.W.; thence running with the southeasterly line of New Hampshire Avenue, N.W., northeasterly, to the north most corner of Lot 35, Square 136; thence running with a northeast line of Lot 35, Square 136, southeasterly, to a northeast corner of Lot 35, Square 136; thence continuing with a northeast line of Lot 35, Square 136, southeasterly, to a northeast corner of Lot 35, Square 136; thence continuing with a northeast line of Lot 35, Square 136, southeasterly, to the north line of Lot 1, Square 136; thence running with the north line of Lot 1, Square 136, west, to the northeast corner of Lot 34, Square 136; thence running with the east line of Lot 34, Square 136, south, to the north line of P Street, N.W.; thence running with the north line of P Street, N.W., West, to the southwest corner of Lot 34, Square 136; thence running through P Street, N.W., southerly, to the north point of curvature of U.S. Reservation 61; thence continuing through P Street, N.W., with a north line of U.S. Reservation 61 and its east extension, easterly, to the west line of 19th Street, N.W.; thence running with the west line of 19th Street, N.W., south, to the southeasterly extension of the southwest line of U.S. Reservation 61; thence running through Massachusetts Avenue, N.W., with the southeasterly extension and the southwest line of U.S. Reservation 61, northwesterly, to the south point of the curvature of U.S. Reservation 61; thence running through Massachusetts Avenue, N.W., Connecticut Avenue, N.W., 19th Street, N.W., and New Hampshire Avenue, N.W., on the arc of Dupont Circle to the right, southwesterly, to the northwesterly line of New Hampshire Avenue, N.W. and a northeast corner of Lot 816, Square 114; thence running with the northwesterly line of New Hampshire Avenue, N.W., southwesterly, to the north line of O Street, N.W.; thence running with the north line of O Street, N.W., west, to the east line of 20th Street, N.W.; thence running with the east line of 20th Street, N.W., north, to the east extension of the south line of Lot 99, Square 96; thence running through 20th Street, N.W., with the east extension, and along the south line of Lot 99, Square 96, and its west extension, west, to the east line of Lot 44, Square 96; thence running with the east line of Lot 44, Square 96, south, to the south line of the lot; thence running along the south lines of Lots 44, 43, 42, and 41, Square 96, and across Hopkins Street, N.W., and along the south lines of Lot 21, 20, 19, 18, 17, and 104, Square 96, and across 21st Street, N.W., and along the south line of Lot 93, Square 68, west, to an east line of Lot 96, Square 68; thence running with an east line of the Lot 96, Square 68, south, to a south line of the lot; thence running with the south line of Lot 96, Square 68, west, to a break in the south boundary of the lot; thence continuing along a south line of Lot 96, Square 68, northwesterly, to a break in the south boundary of the lot; thence continuing along a south line of Lot 96, Square 68, and the south line of Lot 76, Square 68, and its west extension, west, to the east line of Lot 88, Square 68; thence running with the east line of Lot 88, Square 68, and its south extension across a 30-foot public alley in Square 68, south, to the northeast corner of Lot 818, Square 68; thence running with a north line of Lot 818, Square 68, west, to a break in the north boundary of Lot 818, Square 68; thence continuing along a north line of Lot 818, Square 68, south, to a break in the north boundary of Lot 818, Square 68; thence running with a north line of Lot 818, Square 68, and the north line of Lot 86, Square 68, west, to the east line of 22nd Street, N.W.; thence running with the east line of 22nd Street, N.W., and its north extension across P Street, N.W., north, to the place of beginning.

(c)(1) The BID taxes for the nonexempt properties in the Dupont Circle BID shall be as follows:

(A) Except as provided in subparagraph (B) of this paragraph, the amount that is the product of $.09 per $100 multiplied by the tax year's assessed value of a particular Class 2, 3, or 4 property, up to $70 million annually. Any amount of the tax year's assessed value of such property above $70 million shall be taxed in the amount that is the product of $.02 per $100 for the first tax year, increased by the rate of $.005 per $100 each tax year thereafter until the total BID tax rate is $.09 per $100, multiplied by the tax year's assessed value of such property above $70 million.

(B) The amount of $120 per hotel or motel room annually, for property defined under § 47-813(c-3)(3).

(C) The amount of $120 per unit annually of Class 1 property that contains 5 or more residential units available for rental for non-transient residential dwelling purposes that were placed in service after July 17, 1985. All other Class 1 property is exempt from this BID tax.

(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 § 47-1005.01, or as otherwise provided in this subchapter.

(3) A 3% 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). Notwithstanding the annual increase authorized in this paragraph, all tax amounts shall remain fixed for the first 5 years.

(4) BID taxes under this section shall be imposed and become effective for tax years beginning after September 30, 2018, notwithstanding any other provision to the contrary under this subchapter.


(May 29, 1996, D.C. Law 11-134, § 211; as added June 5, 2018, D.C. Law 22-107, § 2, 65 DCR 3793.)