Duke District properties would pay taxes after mayoral approval

The Mayor could approve a Duke Business Improvement District, a special district that would charge taxes to covered properties. It would cover only the listed tax lots as they exist when the section takes effect, and later lot changes would not alter the boundary. Formation would require the Mayor's review and approval under referenced sections 6 and 7. Taxes would apply from the half tax year beginning April 1, 2027, until the underlying law expires or the district ends, whichever comes first. The act must first complete mayoral action, congressional review, and publication.

Covered properties would pay district taxes based on assessed value, rooms, units, or use for religious worship. The 14-cent rate would cover Class 2 properties other than hotels, Class 3 properties, and surface parking. Hotels would pay $120 per room, and Class 1A or 1B properties would pay $110 per unit. Units reserved by income under a federal or District affordable housing program would pay $10 each, capped at $1,500 per building. A building or part used mainly for religious worship or services would pay $100. Lessees or users of tax-exempt land under a ground lease would pay based on the building and their rights to or use of the land. Rates could rise 5% annually if section 8(b)'s requirements are met. The $120 hotel or motel charge would apply annually.

The district would set board representation for Howard University and a local cultural institution, and receive matching money from a parking fund when available. The board would include at least one member for Howard University and at least one for a performance venue or other cultural institution inside the district. An empty required board seat would not violate the law. Matching money would depend on available funds, and the Chief Financial Officer would decide its form and payment schedule.