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Montgomery County Register Notice


 

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MONTGOMERY COUNTY REGISTER NOTICE

 

Development Impact Tax Rates for July 1, 2011 through June 30, 2013

 

                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 2009 and 2010, the existing rates were increased by a rate of 8.89 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 7/1/2011 through 6/30/2013

 

 

 

Existing Rates

New Rates

Residential

 

 

 

 

 

General

 

 

Single-family detached

$11,411

$12,425

Single-family attached

$9,337

$10,166

Multi-family residential (except high-rise)

$7,261

$7,906

High-rise residential

$5,186

$5,647

Multi-family senior residential

$2,075

$2,259

 

 

 

Metro Station

 

 

Single-family detached

$5,706

$6,213

Single-family attached

$4,669

$5,084

Multi-family residential (except high-rise)

$3,630

$3,953

High-rise residential

$2,593

$2,824

Multi-family senior residential

$1,037

$1,129

 


 

 

Existing Rates

New Rates

Residential (continued)

 

 

 

 

 

Clarksburg

 

 

Single-family detached

$17,116

$18,638

Single-family attached

$14,005

$15,250

Multi-family residential (except high-rise)

$10,891

$11,860

High-rise residential

$7,781

$8,472

Multi-family senior residential

$3,112

$3,388

 

 

 

Non-Residential (per square foot GFA)

 

 

 

 

 

General

 

 

Office

$10.40

$11.30

Industrial

$5.20

$5.65

Bioscience facility

$0.00

$0.00

Retail

$9.30

$10.15

Place of worship

$0.55

$0.60

Private elementary and secondary school

$0.85

$0.95

Hospital

$0.00

$0.00

Social Service Agency

$0.00

$0.00

Other non-residential

$5.20

$5.65

 

 

 

Metro Station

 

 

Office

$5.20

$5.65

Industrial

$2.60

$2.85

Bioscience facility

$0.00

$0.00

Retail

$4.65

$5.05

Place of worship

$0.30

$0.35

Private elementary and secondary school

$0.40

$0.45

Hospital

$0.00

$0.00

Social Service Agency

$0.00

$0.00

Other non-residential

$2.60

$2.85

 


 

 

Existing Rates

New Rates

Non-Residential (per square foot GFA) (continued)

 

 

 

 

Clarksburg

 

 

Office

$12.50

$13.60

Industrial

$6.20

$6.75

Bioscience facility

$0.00

$0.00

Retail

$11.20

$12.20

Place of worship

$0.75

$0.80

Private elementary and secondary school

$1.10

$1.20

Hospital

$0.00

$0.00

Social Service Agency

$0.00

$0.00

Other non-residential

$6.20

$6.75

 

 

 

 

 

 

TABLE 2

Public School Improvements Impact Taxes

 

 

 

 

Existing Rates

New Rates

Countywide

 

 

Single-family detached

$21,920

$23,868

Single-family attached

$16,503

$17,970

Multi-family (except high-rise)

$10,431

$11,358

High-rise

$4,422

$4,815

Multi-family senior

$0

$0

 

 

 

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