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MONTGOMERY COUNTY REGISTER NOTICE

 

Development Impact Tax Rates for July 1, 2009 through June 30, 2011

 

         Pursuant to Chapter 52, Sections 57(e) and 90(e) of the Montgomery County Code (Development Impact Tax for Transportation Improvements and Development Impact Tax for Public School Improvements, respectively) the Director of Finance has adjusted the tax rates set under Sections 57(a) and 90(e).  As prescribed by law, the Director must adjust the tax rates by the annual average increase or decrease in a published construction cost index specified by regulation for the two most recent calendar years.  The Director must calculate the adjustment to the nearest multiple of 5 cents for rates per square foot of gross floor area or one dollar for rates per dwelling unit.  Based on the change in the Engineering-News Record's Baltimore Construction Cost Index for calendar years 2007 and 2008, the existing rates were increased by a rate of 7.16 percent. The rates were adjusted to the nearest 5 cents for rates calculated per square foot of gross floor area (GFA) or adjusted to the nearest dollar for rates calculated per dwelling unit.  Table 1 provides the new rates for the Development Impact Tax for Transportation Improvements, while Table 2 provides the new rates for the Development Impact Tax for Public School Improvements.

 

TABLE 1
Transportation Impact Taxes
New Rates for the Period 7/1/2009 through 6/30/2011


Residential

  Existing Rates

  New Rates

     
General    
Single-family detached

$10,649

$11,411

Single-family attached

$8,713

$9,337

Multi-family residential (except high-rise)

$6,776

$7,261

High-rise residential

$4,840

$5,186

Multi-family senior residential

$1,936

$2,075

     
Metro Station    
Single-family detached

$5,325

$5,706

Single-family attached

$4,357

$4,669

Multi-family residential (except high-rise)

$3,388

$3,630

High-rise residential

$2,420

$2,593

Multi-family senior residential

$968

$1,037

     
Clarksburg    
Single-family detached

$15,973

$17,116

Single-family attached

$13,070

$14,005

Multi-family residential (except high-rise)

$10,164

$10,891

High-rise residential

$7,261

$7,781

Multi-family senior residential

$2,904

$3,112

     
Non-Residential (per square foot GFA)    
     
General    
Office

$9.69

$10.40

Industrial

$4.85

$5.20

Bioscience facility

$0.00

$0.00

Retail

$8.67

$9.30

Place of worship

$0.51

$0.55

Private elementary and secondary school

$0.77

$0.85

Hospital

$0.00

$0.00

Social Service Agency

$0.00

$0.00

Other non-residential

$4.85

$5.20

     
Metro Station    
Office

$4.85

$5.20

Industrial

$2.43

$2.60

Bioscience facility

$0.00

$0.00

Retail

$4.34

$4.65

Place of worship

$0.26

$0.30

Private elementary and secondary school

$0.39

$0.40

Hospital

$0.00

$0.00

Social Service Agency

$0.00

$0.00

Other non-residential

$2.43

$2.60

     
Clarksburg    
Office

$11.65

$12.50

Industrial

$5.78

$6.20

Bioscience facility

$0.00

$0.00

Retail

$10.46

$11.20

Place of worship

$0.68

$0.75

Private elementary and secondary school

$1.02

$1.10

Hospital

$0.00

$0.00

Social Service Agency

$0.00

$0.00

Other non-residential

$5.78

$6.20

 
 TABLE 2
Public School Improvements Impact Taxes
  

 

 

Existing Rates 

New Rates

Countywide    
Single-family detached

$20,456

$21,920

Single-family attached

$15,401

$16,503

Multi-family (except high-rise) 

$9,734

$10,431

High-rise

$4,127

$4,422

Multi-family senior

$0

$0

 
 

 

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