The Office of the Deputy Mayor for Planning and Economic Development (DMPED) for the District of Columbia opened the application submission portal for the "Office to Anything" tax conversion program, which was approved by the D.C. Council in 2024. The program offers a tax freeze for up to 15 years to support repositioning of existing office space into any non-residential use, including retail, lodging and new office. The program is not available for conversion to residential use, for which tax abatements are available under the Housing in Downtown (HID) program.
Properties are eligible for an abatement if:
- the property is located within the eligible area, which is the Central Washington Planning Area plus 1,750 linear feet in any direction beyond the boundary
- the building has a minimum of 50,000 square feet
- the property will undergo a repositioning at the time of the application
- the building has a certificate of occupancy for office use for most of the building or, if vacant, was most recently used for office space
The tax freeze has available funds limited to the following program caps:
- fiscal year (FY) 2025 and FY 2026 – $0 total
- FY 2027 – total cap increases to $5 million
- FY 2028 – total cap increases to $6 million
- FY 2029 – total cap increases to $8 million
- future years – the prior year's cap, with 4 percent annual escalation in each successive year
Applicants must first be approved by DMPED through a Pre-Screening form prior to submission of an application. Links to the application, including the Pre-Screening form, can be found on the DMPED website.
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