Expedited Bill No.         59-10               

Concerning:  Transportation Impact Tax – Amendments – White Flint Impact Tax District             

Revised:    2-11-11            Draft No. 2  

Introduced:      December 14, 2010        

Enacted:         February 15, 2011          

Executive:       February 24, 2011          

Effective:        December 1, 2010          

Sunset Date:  None                             

Ch.      1  , Laws of Mont. Co.    2011    


County Council

For Montgomery County, Maryland


By: Council President at the Request of the County Executive



(1)        create a White Flint impact tax district;

(2)        define the boundaries of the White Flint impact tax district;

(3)        set the rates of the transportation impact tax for the district; and

(4)        generally amending the law governing the transportation impact tax.


By amending

            Montgomery County Code

            Chapter 52, Taxation

            Sections 52-49 and 52-57



Boldface                                             Heading or defined term.

Underlining                                          Added to existing law by original bill.

[Single boldface brackets]                  Deleted from existing law by original bill.

Double underlining                              Added by amendment.

[[Double boldface brackets]]              Deleted from existing law or the bill by amendment.

*   *   *                                                  Existing law unaffected by bill.











The County Council for Montgomery County, Maryland approves the following Act:


          *        *        *

          (c)      The following impact tax districts are established[, consisting of the listed Policy Areas as defined in the Growth Policy]:

                   (1)     Metro Station: Friendship Heights, Bethesda CBD, Grosvenor, White Flint, Twinbrook, Rockville Town Center, Shady Grove Metro, Silver Spring CBD, Wheaton CBD, and Glenmont Metro station policy areas, as defined in the most recent Subdivision Staging Policy, except as modified by paragraph [[(4)]] (3) for the White Flint policy area;

                   (2)     Clarksburg: Clarksburg policy area, as defined in the most recent Subdivision Staging Policy;

                   (3)     White Flint: The [[area]] part of the White Flint Metro Station Policy Area included in the White Flint Special Taxing District in Section 68C-2; and

                   (4)     General: Any part of the County, including any municipality, not located in [a listed policy area] an area listed in paragraphs (1)-(3).

          *        *        *

52-57. Tax rates.

(a)     The tax rates for each impact tax district, except as provided in subsection (b), are:

          *        *        *

(b)     For any development located in the White Flint Impact Tax District, the tax rates are:

Tax per Dwelling Unit or per Square Foot of Gross Floor Area (GFA)

Building Type

White Flint

High-rise residential (per dwelling unit)

$0                                                                                                                                           1,250

Multifamily-senior residential (per dwelling unit)

$0                                                                                                                                              500

Office (per sq.ft. GFA)

$0                                                                                                                                             2.50

Industrial (per sq.ft. GFA)

$0                                                                                                                                             1.25

Bioscience facility (per sq.ft. GFA)

$0                                                                                                                                                  0

Retail (per sq.ft. GFA)

$0                                                                                                                                             2.25

Place of worship (per sq.ft. GFA)

$0                                                                                                                                             0.15

Private elementary and secondary school (per sq.ft. GFA)

$0                                                                                                                                             0.20

Hospital (per sq.ft. GFA)

$0                                                                                                                                                  0

Other nonresidential (per sq.ft. GFA)

$0                                                                                                                                             1.25

          [(b)](c)        *        *        *

          [(c)](d)        *        *        *

[(d)](e)        *        *        *

          [(e)](f)         *        *        *

          [(f)](g)         *        *        *

          Sec. 2.         Expedited Effective Date; Applicability; Refunds.

          The Council declares that this Act is necessary for the immediate protection of the public interest.  This Act takes effect on the date when it becomes law, and applies to any development located in the White Flint impact tax district for which [[an application for]] a building permit is [[filed]] issued on or after December 1, 2010.  If any development impact tax was collected under Article VII of County Code Chapter 52 before this Act took effect for any development to which this Act applies, the Director of Finance must promptly refund that tax as if a refund were due and claimed under County Code Section 52-54.