2023 District of Columbia Code › Title 2 - Government Administration › Chapter 12 - Business and Economic Development › Subchapter VIII - Business Improvement Districts › Part B - BID Formations › § 2–1215.61. Dupont Circle BID

§ 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.)