Transportation Development Tax / TDT
Updated: January 9, 2014
Transportation Development Tax
Tax on new development, dedicated to transportation improvements.
On Tuesday November 4, 2008 the citizens of Washington County approved Measure No. 34-164, the Transportation Development Tax (TDT). The TDT replaced the previous tax, known as the Traffic Impact Fee (TIF), passed county-wide in 1990. The TDT went into effect on July 1, 2009, increasing the previous TIF rates as well as updating and clarifying various procedures. Once fully phased-in, the TDT will essentially double the rates developers pay for the impact new development has on the transportation system. The TDT is levied countywide including within the Cities.
The TDT has been thoroughly reviewed by the Washington County Coordinating Committee (WCCC). The TDT is based on the estimated traffic generated by each type of development. All revenue is dedicated to transportation capital improvements designed to accommodate growth. Eligible projects are on major roads, including sidewalks and bike lanes, as well as transit capital projects (such as bus shelters).
The TDT is collected prior to the issuance of a building permit; or in cases where no building permit is required (such as for golf courses or parks ), prior to final approval of a development application. Options exist, however, for payment of the tax over time, or in certain cases, deferral of payment until occupancy. Credit toward the TDT may also be approved for constructing eligible transportation improvements.
The TDT rates were scheduled to be phased over a 4-year time period. Because of the recession, the Board of County Commissioners adopted an Ordinance (A-Engrossed No 746) which delayed the final step-increase of the TDT rate phase-in schedule to June 30, 2015. This delay was reviewed and continued in the spring of 2013 and will be reviewed again in the spring of 2014. The final step increase would otherwise have taken effect on July 1, 2012.
Temporary Discount for Change of Use
Effective July 19, 2012, applicants changing the use of an existing building may be eligible for a TDT discount as high as 75%. At the request of the Washington County Coordinating Committee, the Board of County Commissioners considered and approved this temporary discount on June 19, 2012 under Ordinance 751. Discount eligibility is limited to buildings at least three years old that are changing to certain commercial, industrial or office uses. Discounts are applied to the first 5,000 square feet of floor area, and are calculated at 50% for buildings three years or older, and 75% for buildings 20 years or older. The discount expires on June 30, 2015. See Ordinance 751 or contact county LUT staff for more details.
- TDT Checklist - Applicant Only
- TDT Self Calculation Form
- TDT Credit Request Form
- Residential SDC Estimation Table
- Commercial SDC Estimation Packet
TDT Code Language & Rules
- TDT Code Language
- Appendix A: Methodology Report - Revised
- Appendix B: Rate Schedule Revised
- Appendix C: Capital Improvements Project List (amended 8/20/13)
- Appendix C: Capital Improvements Project Map
- Appendix D: Weighted Average Inflation Index
Manuals and Reports
TDT Election Materials