Code of the District of Columbia

§ 2–1217.01. Definitions.

For the purposes of this subchapter, the term:

(1) “Assessor” means the Office of Taxation and Revenue, or such other person or office responsible for assessing the value of real property.

(2) “Authority” means the District of Columbia Financial Responsibility and Management Assistance Authority.

(3) “Available real property tax revenues” means the revenues resulting from the imposition of the tax provided for in Chapter 8 of Title 47 and payments in lieu of real property taxes and possessory interest taxes, including any penalties and interest charges, exclusive of the special tax provided for in § 1-204.81 and pledged to the payment of general obligation indebtedness of the District.

(4) “Available sales tax revenue” means the revenues resulting from the imposition of the tax imposed pursuant to Chapter 20 of Title 47, including any penalties and interest charges, exclusive of the portion thereof required to be deposited in the Washington Convention Center Fund established pursuant to § 10-1202.08, and exclusive of any provision of law that dedicates any sales or parking tax revenues to the Washington Metropolitan Area Transit Authority.

(5) “Capital City Business and Industrial Area” means the area beginning at the intersection of New York Avenue, N.E., and 9th Street, N.E., to Montana Avenue, N.E.; north on Montana Avenue, N.E., to W Street N.E.; west on W Street, N.E., to 13th Street, N.E.; northwest on 13th Street, N.E., to Brentwood Road, N.E.; southwest on Brentwood Road, N.E., to 9th Street, N.E.; south on 9th Street, N.E., to New York Avenue, N.E.

(6) “Capital City Market Area” means the area beginning at the intersection of Florida Avenue, N.E., and North Capitol Street; southeast on Florida Avenue, N.E., to 12th Street, N.E.; south on 12th Street, N.E., to H Street, N.E.; west on H Street, N.E., to 9th Street, N.E.; north on 9th Street, N.E., to Florida Avenue, N.E.

(7) “Capital improvement” means the same under generally accepted accounting principles.

(8) “CFO” means the Chief Financial Officer of the District as established by § 1-204.24a(a).

(9) “Collector” means the District of Columbia Treasurer, or such other person or office as is from time to time responsible for the collection of real property taxes and sales taxes.

(10) “Comprehensive Plan” means the Comprehensive Plan of the District of Columbia adopted by the Council, as amended from time to time.

(10A) “Contaminated property” means a property abandoned or underutilized because of perceived or actual contamination by hazardous substances; or when the expansion or redevelopment is complicated by perceived or actual contamination by hazardous substances.

(11) “Current assessed value” means for any tax year, the assessed value of each lot of taxable real property within a TIF area as then recorded on the land records of the District as of January preceding the tax year.

(12) “DD Regulations” means the Downtown Development District Regulations, 11 DCMR § 1700 et seq. (1995).

(13) “Development costs” means any or all of the following costs either actual or estimated for a development project:

(A) Costs of studies, surveys, plans and specifications, including professional service costs for architectural, accounting, engineering, legal, marketing, financial and planning services;

(B) Property assembly costs, including acquisition or leasing of land and other property, real or personal, or rights or interests in property, demolition of buildings and other structures, remediation of environmental hazards, and the clearing and grading of land;

(C) Costs of preservation, rehabilitation, reconstruction, repair or remodeling of existing public or private buildings, structures and fixtures;

(D) Costs of any public works or improvements undertaken by, or at the direction of the District or any other governmental unit;

(E) Costs of parking and transportation facilities, stadia, museums, other cultural institutions, educational institutions, retail, entertainment and recreation facilities, telecommunications infrastructure, public plazas, malls, pedestrian walkways and parks that are owned by the District or any other governmental unit or are privately owned but available for use by the general public;

(F) Costs of construction of new public or privately owned housing units and community facilities and costs of preservation, rehabilitation, reconstruction, repair or remodeling of public and private buildings for use as housing units and community facilities;

(G) Costs of maintaining and operating public works and improvements;

(H) Financing costs, including but not limited to all expenses related to the issuance of TIF bonds, interest on TIF bonds, TIF bond reserves, credit enhancements, and costs related to the performance by the District government of its covenants and agreements with the holders of its TIF bonds;

(I) Working capital and working capital reserves directly related to the development of a project;

(J) Administrative costs of the District in issuing TIF bonds pursuant to this subchapter; and

(K) Relocation, job training, and education costs.

(14) “Development sponsor” means any organization or person that seeks to undertake, or undertakes, a project.

(15) “District” means the District of Columbia.

(16) “Downtown area” means the area of the District addressed by the Downtown Interactive Task Force, being the area with the boundary commencing at the intersection of Pennsylvania Avenue, N.W. and 12th Street, N.W.; north on 12th Street, N.W., to N Street, N.W.; east on N Street, N.W., to New Jersey Avenue, N.W.; southeast on New Jersey Avenue, N.W., to 2nd Street, N.W.; south on 2nd Street, N.W., to Pennsylvania Avenue, N.W.; and northwest on Pennsylvania Avenue, N.W., to the point of commencement.

(17) “Downtown Report” means the Interactive Downtown Task Force Report.

(18) “Eligible project” means a project that has been certified by the CFO as complying with the requirements set forth in this subchapter.

(19) “Georgia Avenue Area” means any square located on or abutting Georgia Avenue, N.W., beginning at the intersection Florida Avenue, N.W., and north on Georgia Avenue, N.W., to Eastern Avenue, N.W.

(20) “Gross floor area” means gross floor area within the meaning of the Zoning Regulations of the District.

(21) “HPRB” means the District of Columbia Historic Preservation Review Board.

(22) “Initial assessed value” means the assessed value of each lot of taxable real property within a tax increment area on the date determined by the Council; provided, that the date shall not be earlier than the date on which the Council initially approves the eligible project within the area for the TIF.

(23) “Initial sales tax amount” means the amount of available sales tax revenues from locations within the tax increment area in the fiscal year determined by the Council; provided, that the fiscal year shall not be earlier than the fiscal year immediately preceding the fiscal year in which the Council initially approves the eligible project within the area for the TIF.

(24) “Priority development area” means the downtown area, Capital City Business and Industrial Area; Capital City Market Area; Georgia Avenue Area; any District-designated Foreign Trade Zones or Free Trade Zones as defined under Federal law; any federally-approved Enterprise Zones, Empowerment Zones, or Enterprise Community; Development Zone Areas; and the Southeast Federal Center/Navy Yard Area; and any housing opportunity area, development area, or new or upgraded commercial center designated on the District of Columbia Generalized Land Use Policies Map that is part of the Comprehensive Plan; the Minnesota Avenue area which shall consist of land within the boundary descriptions beginning from East Capitol Street, N.E., to Nannie Helen Burroughs Avenue, N.E.; the Dix Street area which shall consist of land within the boundary descriptions beginning from 58th Street, N.E. to Eastern Avenue, N.E.; the Nannie Helen Burroughs area which shall consist of land within the boundary descriptions beginning from Eastern Avenue, N.E., to 49th Street, N.E.; the Pennsylvania Avenue area which shall consist of land within the boundary descriptions beginning from Branch Avenue, S.E., to Carpenter Street, S.E.; and the Benning Road area which shall consist of land within the boundary descriptions beginning from East Capitol Street, S.E., to 44th Street, N.E., from Hanna Place, S.E., to Hillside Road, S.E., and from 39th Street, S.E., to 36th Street, S.E.; the Division Avenue area from Eads Street, N.E., to Hayes Street, N.E.; any block, a portion of which is located in the Uptown Arts-Mixed Use Overlay District, as defined in subsection 1900.1 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1900.1); and the census tracts located in the District for which the poverty rate is not less than 10% as determined on the basis of the 1990 census; and contaminated property areas as defined in paragraph (10A) of this section.

(25) “Project” means any capital improvement undertaken within a TIF area.

(26) “Real property tax increment revenues” means the portion of the available real property tax revenues allocable to one or more tax allocation funds pursuant to this subchapter.

(27) “Sales tax increment revenues” means the portion of the available sales tax revenues allocable to one or more tax allocation funds pursuant to this subchapter.

(28) “Southeast Federal Center/Navy Yard Area” means the area beginning at the intersection of Interstate 395/295 (SW/SE Freeway) and the Anacostia River Waterfront, S.W., northwest to 14th Street, S.W.; south on 14th Street, S.W., to the Washington Channel Waterway; east along the Washington Channel Waterway to the Anacostia River eastern banks and adjacent areas encompassing the public housing and residential parcels adjacent to the Navy Yard, 8th Street, S.W., commercial corridor, marine barracks, Buzzard Point area, northern tip of the Naval station, Poplar Point, Anacostia waterfront, portions of the West Campus of Saint Elizabeth’s, and the area surrounding the Anacostia Metro Station.

(29) “Special merits” means other economic, cultural, social, or financial factors, apart from the criteria established in this subchapter, that may justify the approval of TIF for a project. The special merits shall be established, by regulation, by the CFO in consultation with the City Administrator or during a control year, as defined in § 47-393, the Chief Management Officer (“CMO”), and the Director of the Department of Housing and Economic Development.

(30) “TIF” means tax increment financing.

(31) “TIF area” means any area designated and established for TIF pursuant to the provisions of this subchapter.

(32) “TIF bonds” means bonds, notes or other obligations issued pursuant to this subchapter.