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.
TDT rates were scheduled to be phased over a 4-year time period. Because of the recession, the Board of Commissioners adopted a series of ordinances which delayed the final step-increase of the TDT rate phase-in schedule until October 1, 2014.
TDT Rates Increase - Effective July 1, 2019
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 percent. At the request of the Washington County Coordinating Committee, the Board of 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 percent for buildings three years or older, and 75 percent for buildings 20 years or older. The discount was made permanent through A-Engrossed Ordinance 793, adopted Aug. 5, 2014.
- TDT Checklist - Applicant Only
- TDT Calculation
- TDT Credits
TDT Code Language & Rules
- TDT Code Language
- North Bethany TSDC Code Language
- Bonny Slope West TSDC Code Language
Manuals and Reports
- Procedures Manual
- Annual Reports
TDT Election Materials
- Official adopted version of A-Engrossed Ord. 691
- Official adopted version of Ord. 729
- Official adopted version of Ord.741
- Official adopted version of A-Engrossed Ord. 746
- Official adopted version of Ord. 751
- Official adopted version of A-Engrossed Ord. 793