Transportation Development Tax / TDT
Transportation Development Tax
Tax on new development, dedicated to transportation improvements.
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 a series of ordinances which delayed the final step-increase of the TDT rate phase-in schedule until October 1, 2014.
TDT Changes Effective October 1, 2014
On August 5, 2014 the Board of County Commissioners adopted an ordinance modifying the TDT, Ordinance 793. The ordinance implements Board direction given in March 2014 to:
- End the TDT rate discounts that have been in effect since 2009;
- Lock in TDT rates at the time of building permit acquisition, even if deferring payment until occupancy;
- Make the Change-in-Use Discount permanent for small commercial spaces.
- July 3, 2014 - County Counsel files Ordinance 793
- July 15, 2014 - First reading of the ordinance
- August 5, 2014 - Second reading and first public hearing; ordinance adopted.
- October 1, 2014 - Changes become effective
For more information, please contact Long Range Planning at 503-846-3519 or e-mail firstname.lastname@example.org.
Discount for Change of Use
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 a temporary discount 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 was made permanent through A-Engrossed Ordinance 793, adopted on August 5, 2014.
- TDT Checklist - Applicant Only
- TDT Self-Calculation Form
- TDT Credit Request Form
- TDT Credit Eligibility Chart
- Residential SDC Estimation Table
- Commercial SDC Estimation
- Additional North Bethany SDC Table
- North Bethany TSDC Credit Request Form
- TDT Change of Use Form
- TDT Rate Table
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