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Development Impact Taxes are, set by the Montgomery County Council, assessed on new residential and commercial buildings and additions to commercial buildings in the county to fund, in part, the improvements necessary to increase the transportation or public-school systems capacity, thereby allowing development to proceed.

In addition to Impact Taxes your development may be assessed a Local Area Transportation Improvement Policy fee (LATIP).

The Department of Permitting Services is charged with collection of Development Impact Taxes. 

 

Commercial Impact Tax Fee Estimator

The  Commercial Impact Tax Estimator will use an excel spreadsheet to assist you in estimating the commercial impact tax fee. The final fee will be calculated by DPS prior to scheduling final inspections. 

Commercial Impact Tax Fee Estimator

Residential Impact Tax Fee Estimator

The Residential Impact Tax Estimator will use an excel spreadsheet to assist you in estimating the residential impact tax fee. The final fee will be calculated by DPS prior to scheduling final inspections. 

Residential Impact Tax Fee Estimator

 

Transportation

Transportation impact development taxes are assesed on residential and commercial projects.

Schools

School development impact taxes are assesed only on residential projects.

Local Area Transportation Improvement Policy

LATIP assessment is determined by the Maryland National Capital Park and Planning Commission (MNCPPC) at the time of preliminary plan approval for subdivisions that were approved under the Local Area Transportation Review provision in the count Subdivision Staging Policy (SSP). It is currently assessed in the White Oak area.