District of Columbia BID Tax Rate Increased

The District of Columbia Capitol Riverfront Business Improvement District (BID) tax is increased, on an emergency basis. The increase includes:

  • 17 cents (previously, 16 cents) per square foot for each net rentable square foot for specified commercial buildings
  • 17 cents per lot square foot or 9 cents per $100 of assessed value, whichever is less, for commercial buildings less than 8,000 square feet (previously, 9 cents per $100 of assessed value for commercial buildings less than 8,000 square feet)
  • $100 per hotel room annually (previously, $95)
  • $126 per unit for residential units annually (previously, $120)
  • 7 cents (previously, 16 cents) per square foot for land or buildings with existing active industrial, utility, or storage use
  • 38 cents (previously, 36 cents) per square foot for unimproved land that is up to 88,000 square feet; 75 cents (previously, 65 cents) per square foot for unimproved land that is 88,000 to 200,000 square feet, and 20 cents (previously, 18 cents) per square foot for unimproved land that is greater than 200,000 square feet.

District of Columbia Capitol Riverfront Business Improvement District (BID) Tax

The BID tax is an additional real property tax or a possessory interest tax. The tax is assessed and levied on:

  • the owner of property; or
  • the holder of a possessory interest in the BID.

Act 22-162 (D.C.B. 22-490 ), Laws 2017, effective October 23, 2017, for a 90-day period that expires January 20, 2018, and applicable to tax years beginning after September 30, 2017

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