DOH Service Telephone Directory
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2014 HP0 Housing Production Trust Fund Subsidy
The subsidy account previously reflected the total Dedicated Taxes (General Fund) transfer to the Housing Production Trust Fund (HPTF) to fulfill its operational obligations during a budgetary year. Beginning in FY 2013, this transfer is no longer budgeted in the General Fund, but Local funds were transferred to the HPTF in the FY 2013 budget.
The HPTF, which is administered by the District of Columbia’s Department of Housing and Community Development (DHCD), is a legally separate entity for which the elected officials of the District of Columbia are financially accountable. Details of the HPTF’s operating budget are provided in the Enterprise and Other Funds section of the budget document.
In FY 2007, a subsidy account for this entity was created to show the annual transfer of dedicated deed recordation and deed transfer taxes from the District’s General Fund to the HPTF. In total, 15 percent of these tax revenues are dedicated to the HPTF. This 15 percent share was budgeted in two agencies. First, the amount required for debt service on borrowing for New Communities projects was budgeted in the Repayment of Revenue Bonds agency, in the Financing and Other appropriation title. Second, the remaining amount of the 15 percent share was budgeted in the HPTF Subsidy agency, to be transferred to the HPTF. Starting in FY 2013, these funds are deposited directly into the HPTF, thus there is no transfer of Dedicated Taxes through the General Fund.