Agenda Item 9B
February 3, 2015
Action
MEMORANDUM
TO:
FROM:
SUBJECT:
County Council
(\
Robert H. Drummer, Senior Legislative Attorney
~
Action:
Bil162-14, Taxation - Development Impact Taxes
Ancillary Facilities
Exemption­
Government Operations and Fiscal Policy Committee recommendation: enact with
amendments (2-1, Committee Chair Navarro dissenting on amendments).
Bill 62-14, Taxation - Development Impact Taxes - Exemption - Ancillary Facilities,
sponsored by then-Council President Rice, was introduced on November 25,2014. After the Bill
was introduced, Council President Leventhal and Councilmembers Floreen, Katz, Riemer, and
Navarro added themselves as co-sponsors.
Bill 62-14 would exempt from development impact taxes certain ancillary facilities in
residential developments that do not increase the number of dwelling units in the development and
are not open to the public, such as clubhouses, fitness centers, or administration buildings.
A public hearing was held on January 13, 2015, at which the only speaker was Philip
Marks, representing the Leisure World Board of Directors, who supported the Bill. Mr. Marks
noted that Leisure World had paid about $75,000 in impact taxes in 2005 for an accessory building
after having their appeal ofthe tax denied. They now plan to build a new fitness center, restricted
to current residents, for which the impact tax would amount to $60-90,000.
A fiscal impact statement, received from the Office of Management and Budget after the
hearing, concluded that "the amount of square footage and revenue potentially affected by this
legislation cannot be determined" because of a lack of historical data.
Committee recommendations
At a worksession held on January 29, the Government Operations and Fiscal Policy
Committee considered this Bill and the amendments proposed by the County Executive (discussed
below) and recommended enacting the Bill with the Executive amendments. Committee Chair
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Navarro dissented from the recommendation to add the Executive amendments, preferring to
introduce them as a separate Bill so that they would receive a public hearing.
Introduced Bill - Ancillary Facilities The Committee agreed with Council staff that
taxing ancillary buildings, which are not open to the public and therefore would not add any outside
traffic, is not justified by the purposes ofthe development impact
tax -
to assess new development
a fair share of the cost of new or expended transportation facilities needed to serve that
development. The school impact
tax
also should not
be
assessed because these ancillary facilities
do not add new dwelling units and therefore do not increase the number of students in a
development. Committee recommendation: enact Bill 62-14.
Executive amendments The County Executive, in a memo received after the hearing (see
©11-14), supported Bill 62-14 but urged the Council to further amend this Bill by, among other
changes, deleting the term "social service provider" and replacing it with "charitable, philanthropic
institution", and inserting the term "cultural institution" in the same rate category as private
elementary and secondary schools. These terms were used in the recent zoning recodification, and
the Executive suggested that these amendments take effect retroactively as of October 30, 2014,
when the zoning rewrite took effect.
Council staff did not recommend these amendments for several reasons.
First,
although technically they fit within the scope of advertising for this Bill because it was advertised
broadly (as most bills are, with a "generally amend ..." clause), these amendments are substantive,
effectively broadening the current law's exemptions, and have not been specifically advertised or
made the subject of any hearing. Council staff doubts that any disinterested member ofthe public
is even aware ofthem.
Second,
these amendments will reduce the
tax
due in one or more upcoming
development applications, and the Executive did not initially include any revenue loss estimates
for them. Before the Committee worksession,
Executive staff informed Council staff that the
immediate revenue loss from these amendments, applied retroactively as proposed, would be at
least
$415,
000. Third,
these amendments would complicate the passage of a relatively simple bill,
one that the management of Leisure World
has
sought for some time.
Fourth,
making tax law
changes, even those that broaden exemptions, retroactively as the Executive urged is uncommon
and, in our view, appropriate only when those changes are urgently needed, and we have not been
given any reason why that is the case here.
Thus, rather than attach these amendments to the pending Bill, Council staff
recommended that, ifthe Executive wants to pursue them, he should transmit them to the Council
to be introduced as a separate Bill, to be given its own public hearing.
Committee recommendation: After extensive discussion with Council staff and Diane
Schwartz Jones, Director of the Department of Permitting Services, representing the County
Executive, the Committee voted 2-1 (Committee Chair Navarro dissenting) to recommend
incorporating the Executive amendments in the Bill. Committee Chair Navarro preferred to
introduce the Executive amendments as a separate Bill so that they would receive a public hearing.
The Committee requested further information from Ms. Jones about the scope and cost of the
Executive amendments, particularly the broad proposed definition of "charitable, philanthropic
institution". Since this Bill is scheduled for Council consideration on February 3, Ms. Jones said
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she could provide that information by Friday January 30; however, that information was not
received before this packet went to print.
This packet contains:
Bill 62-14 with Committee amendments
Legislative Request Report
Fiscal impact statement
Memo from County Executive
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Bill No.
62-14
Conceming: Taxation - Development
Impact Taxes - Exemptions -
Ancillary Facilities
Revised: 1-30-15
Draft No. 2
Introduced:
November 25, 2014
Expires:
May 25,2016
Enacted: _ _ _ _ _ _ _ _ __
Executive: _--:-_ _ _---:_ __
Effective:
October 30.2014
Sunset Date: .....N:..:.:o"-'::n:.::"e-:----=-_ _ __
Ch. _ _, Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President Rice and Councilmembers Floreen, Katz, Riemer, and Navarro
AN
ACT to:
(1)
(2)
exempt from development and school impact taxes certain ancillary facilities
in
certain residential developments; and
generally amend the law governing impact taxes.
By amending
Montgomery County Code
Chapter 52, Taxation
Sections 52-47, 52-49, 52-57, and 52-89
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
Heading or defined term.
Added to existing law
by
original
bill.
Deletedfrom existing law
by
original
bill.
Added
by
amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unaffected by bill.
The County Councilfor Montgomery County, Maryland approves the following Act:
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BILL
No. 62-14
1
2
Sec.
I.
Sections 52-47, 52-49, 52-57, and 52-89 are amended as follows:
52-47.
Definitions.
In
this Article the following telTIlS have the following meanings:
3
4
5
*
*
*
Charitable. philanthropic institution means a private. tax-exempt organization
whose primary function is to provide services. research, or educational activities in
areas such as health, social service. recreation. or environmental conservation.
Cultural institution means any privately-owned or -operated structure and land
where works of art or other objects are kept and displayed. or where books.
periodicals. and other reading material are offered for reading. viewing. listening.
study. or reference, but not typically offered for sale. Cultural institution includes a
museum, cultural or art exhibit. and library.
6
7
8
9
10
11
12
13
*
*
*
14
15
[[Social servIce provider means a locally-based, federally tax-exempt
nonprofit direct provider of social services whose primary service area is
Montgomery County.]]
16
17
52-49.
Imposition and applicability of development impact taxes.
18
19
20
21
22
23
*
*
*
(h) The development impact
tax
does not apply to:
(1) any reconstruction or alteration of an existing building or part of
a building that does not increase the gross floor area of the
building;
ill
any ancillary building in
~
residential development that:
24
25
26
CA)
does not increase the number of dwelling units in that
development; and
.cID
is used only
Qy
residents of that development and their
guests, and is not open to the public; and
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BILL
No. 62-14
28
29
30
31
[(2)]
ill
any building that replaces an existing building on the same site
or in the same project (as approved by the Planning Board or the
equivalent body in Rockville or Gaithersburg) to the extent of the
gross floor area ofthe previous building, if:
(A)
construction begins within one year after demolition or
destruction of the previous building was substantially
completed; or
(B)
the previous building is demolished or destroyed, after the
replacement building is built, by a date specified in a
phasing plan approved by the Planning Board or
equivalent body.
However, if in either case the development impact
tax
that would
be due on the new, reconstructed, or altered building is greater
than the
tax
that would have been due on the previous building if
it were taxed at the same time, the applicant must pay the
difference between those amounts.
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
52-57.
(a)
Tax rates.
The tax rates for each impact
tax
district, except as provided
subsection (b) are:
ill
47
48
49
50
*
Cultural institution
*
*
Charitable. philanthropic institution
*
52-89.
*
*
*
*
51
52
53
54
Imposition and applicability of tax.
*
(d)
(1)
The tax under this Article does not apply to:
any reconstruction or alteration of an existing building or part of
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BILL
No.
62-14
55
56
57
a building that does not increase the number of dwelling units of
the building;
ill
any ancillary building in
~
residential development that:
CA)
does not increase the number of dwelling units in that
development; and
58
59
60
61
.cID
is used only
Qy
residents of that development and their
guests, and is not open to the public; and
62
63
64
65
[(2)]
ill
any building that replaces an existing building on the same site
or in the same project (as approved by the Planning Board or the
equivalent body in Rockville or Gaithersburg) to the extent of the
number of dwelling units of the previous building, if:
(A)
construction begins within one year after demolition or
destruction of the previous building was substantially
completed; or
(B)
the previous building is demolished or destroyed, after the
replacement building is built, by a date specified in a
phasing plan approved by the Planning Board or
equivalent body.
However, if in either case the tax that would be due on the new,
reconstructed, or altered building is greater than the tax that
would have been due on the previous building if it were taxed at
the same time, the applicant must pay the difference between
those amounts.
66
67
68
69
70
71
72
73
74
75
76
77
78
79
*
*
*
Sec. 2 ... This Act takes effect as of October 30.2014.
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LEGISLATIVE REQUEST REPORT
Bill 62-14
Taxation
-
Development Impact Taxes
DESCRIPTION:
Exemption
-
Ancillary Facilities
Would exempt from development impact taxes ancillary facilities in
residential developments that do not increase the number of dwelling
units in the development or attract members of the public, such as
clubhouses, fitness centers, or administration buildings.
Under current interpretations of County law, development impact
taxes could be charged for new or enlarged ancillary facilities in
residential developments that do not increase the number of units in
the development or the traffic to or from the development.
To clarify the application of the development impact taxes to certain
ancillary facilities.
Finance Department, Department of Permitting Services
To be requested.
To be requested.
To be requested.
To be researched.
Michael Faden, Senior Legislative Attorney, 240-777-7905
Applies only to County impact taxes, which apply Countywide.
PROBLEM:
GOALS AND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
Not applicable.
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Fiscal Impact Statement
Bill 62-14 Development .Impact Taxes -
Exemption - Ancillary Facilities
1. Bill Summary
Bill 62-14 would
exempt
certain
ancillary facilities
in residential developments
from
development impact taxes.
Structures that
do not increase the number of dwelling units
in the development and are not open to
the
public, such as clubhouses, fitness centers, or
administration buildings, would be
exempt from
such
taxes.
2. An estimate of changes in County revenues
and
expenditures
regardless
of
whether
the
revenues
or t'xpenditures are assumed
in the
recommended
or approved budget. Includes
source of information, assumptions, and methodologies used.
There will be a loss of tax
revenue;
however,
the
exact amount cannot be
determined.
The
Bm
will
not change County expenditures.
The
County
does not maintain data on development impact taxes collected for
ancillary
facilities
as
described
in the legislation. Due to the absence of
specific
data
for the square
footage
of
ancillary
facilities,
a
chart
shOWing
the
development
impact
tax:
by
square
i()Qtage and impact
tmcarea is provided to
show potentia11ost
revenue from exempting
space previously
su~ject
to
taxatiol1,
The square
footage
amounts shown
below
are
illustrative; the amount of square footage and revenue potentially affected
by
this
legislation
cannot be detennined,
·Impact Tax Rates bv Area
Tax
by
Building
Area
Metro Station
Clarksburg
General
Other residential
{per SF GFA}
$3.10
L___
Square footage
Potential
Lost
Assuming
Ollfere.rt
A_m_o_U_fl_tS _
- l -_ _
.
~~l_!.~ounts
by
Impact TaX Area for Bill
~
_
Foot_·
Metro
Station
Clarksburg
General
~e
$7.35
$6.15
Sq~
1
I
!
1,000
10,000
50,000
100,000
200,000
$3,100
$31,000
$155,000
$310,000
$620,000
$7,350
$73,500
$367,500
$735,000
$1,470,000
$6,150
$61,500
$307,500
$615,000
$1,230,000
1
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3. Revenue and expenditure estimates covering at least the next 6 fiscal years.
No
current
or
historical
data
is
available
for
the revenue associated with
this
legislation~
4. An actuarial analysis through the entire amortization period for each regulation that
would affect retiree pension or
gtQUP
insurance costs.
This
is
not applicable to this
Bill.
5. Later actions that may affect future revenue and expenditures
if
the legislation authorizes
future
spending.
This is
not applicable to this
Hm.
6.
An
estimate
of
(be staff time needed
to
implement the legislation.
Implementation of this
BiD
will require minimal
stafftime~
7. An explanation of how the addition ofnew staff responsibilities would affect other duties.
This is not applicable to this Bill.
8. An estimate of costs when an additional appropriation is needed.
This
is
not applicable to this Bill.
9. A description ofany variable that could affect revenue and. cost estimates.
The square footage of structures meetiilg the Bill's qualifications
will
affect the amount
of revenue loss associated with this legislation. However, this is unpredictable given the
lack of historical data.
10. Ranges
of
revenue or expenditures
that
are uncertain or difficult to project.
It
is difficult to predict the potential lost revenue as there are no estimates of the revenue
obtained from the associated square footage for the ancillary facilities that are proposed
for exemption.
11. Ifa
legislation is
likely
to
have no fiscal impact,
why
that is the case.
This is not applicable to this BilL
12. Other fiscal impacts or comments.
This
is
not applicable to this Bill.
2
(j)
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13. The following contributed to and concurred with this analysis (enter name and dept.)
Robert Hagedoom, Department of Finance
Michael Coveyou, Department of Finance
David Platt, Department ofFinance
Mary Casciotti, Department of Finance
Badi Mansouri, Department of Permitting Services
Elyse Greenwald, OfIice of Management and Budget
Dennis Hetman, Office of Management and Budget
Dat1
I
3
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Economic Impatt Statement
BiIl62~14,
Development Impact Taxes - Exemption-Ancillary )"'acitities
Background:
This legislation would exempt from development impact
tax~s
certain
anoiUary
facilities
in residential developments that do not increase the number ofdwelling units in the
development
and are
not open
to
the public, such as clubhouses, fitness centers; or
administration bUildings.
1. The sources of information, assumptions; and methodologies used.
Department of
Finance, Fiscal
Management
s~
contacted
th.e
Department of
Pennitting
Services (DPS) and Department of
Finance Treasury
staff
to
determine
if
any inf'Onnation
is
available as to
the
number of
pennits
and
square
footage
that
are received for the types
of
structures
to
be
included
in
the impact
tax
exemption.
According to DPS, sincepennitand square footage data are not specifically Segregated,
pennits and square fO('ltage in the legislative category cannot
be
identified.
Pennit
data
are
maintained
by residential and commercial categories. Townhome developments
which would have homeowner association sponsored facilities, such as swimming pools
and fitness centers, are included
in
the residential category and apartments or multi­
family structures which would have similar facilities are contained in the conu,nercial
category. Therefore, the total number of penuits and associat(Xi square footage data for
the ancillary facilities are not available.
2. A description of
any
variable that could affect the economic impact estimates.
Variables would be the number of new facilities being const:nicted and required pennits
as well as the number of facilities being permitted for redevelopment.
The
location of the facilities being exempted from the impactta.x is another variable
with
respect to the revenue loss ofllie County. The transportation impact
tax
has three non­
residential
tax
rates per square footage for three geographical areas of the County.
lbe
Metro Station impact
tax
rate is $3.10
per
sq.
it,
for Clarksburg
it
is $7.35 per sq.
ft.
and
for General Areas - other
than
Metro and Clarksburg· it is $6.15
per
sq.
ft.
The
transportation
tax
also has fifteen impact
tax
rates for the three geographical areaS and
five building types ranging from a minimum of'S 1,228 for a multifamily-senior
residential dwelling unit in the Metro Station area to a maximum of$20,258 for a single­
family detached residential dwelling unit
in
the Clarksburg area.
3.
The
Bill's positive
or negative effed,
if
any
on
employment, spending, saving,
investment, incomes, and property values
in
the County.
Bill 62-14 applies to ancillary buildings (community serving clubhouses, pool houses,
workout rooms,
party
rooms, etc.) in a residential development that do not increase the
number of dwelling units in the development and that are only for the use of residents and
their guests. Transportation impact taxes for this type of use range between $3.1
Otsf
to
Page 1 of2
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Economic Impact Statement
Bill 62-14, Development Impact Taxes - Exemption-Ancillary Facilities
$735/sfdepending upon location. Theref<lre, for a
5,000
sq.
ft.
structure.
the cost
savings
for
a
development or
community
would range between
$15,500
and
$36,150.
.For
an
existing community association,
the
added
cost
would
be a direct
pass through to
home
owners
or
renters.
For a
new community,
this
cost
savings
would likely have a
small
impact,
but
would
resblt in
avoided costs
to either the
developer
or as
pass-through
to the
purchasers.··
.
Where
communities
are pressed
for funds, this cost
savings
removes an impediment
to
community investment
which
maintains and enhances the property values and
quality
of
life of a community.
For reasons discussed
in
#1;
above.
this
legislation
will reduce the County's revenue base
but
the specific impact is
unknown.
4.
If
a Bm
is
likely
to have
DO
economi~
impact; why
is
that
'the ease?
This bill will have
an
economic
impact; however, no precise
estimate
of the economic
impact can be made
as no data
are
available
on the number
and
square
footage oithe
possible future
facility
struotures
that would
qualify
for1he
exemption.
5. The following contributed to or concurred with this analysis:
David
Platt~
Mary
Cascioi~
and Rob Hagedoom, Finance; Hadi Mansouri, DPS
_I
F. Beach; Director
. ent
of
Finance
I
.
/2-<)
(16
Date
Page
2of2
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---­
OFFICE OF THE COUNTY EXECUTIVE
ROCKVILLE. MARYLAND 20850
It)":::
e~
Jdr
~t-
Isiah Leggett
County Executive
110NTGOHERY COUNTY
C(HltJCIL
I
RECEIVED
13j)
Jz..
GD
MEMORANDUM
January 13,2015
TO:
George Leventhal, President, County Council
Roger Berliner, Councilmember
Marc Eirich, Councilmember
Nancy Floreen, Councilmember
Tom Hucker, Councilmember
Sidney Katz, Councilmember
Nancy Navarro, Councilmember
Craig Rice, Councilmember
Hans Riemer, Councilmember
Isiah Leggett, County Executiv
Bill 62-14, Taxation
Facilities
Development Impact Taxes - Exemptions
Ancillary
FROM:
SUBJECT:
I am writing to express my support for Bill 62-14 that would create a limited
development impact tax exemption for ancil1ary buildings that do not increase the number of
dwelling units in a subdivision and are dedicated to the use and enjoyment ofthe residents ofthe
subdivision and their guests. This bill is consistent with the intent of development impact taxes
and I believe that the ancillary buildings contemplated may actually help reduce the drain on
transportation system capacity as the ancillary building serves the community and reduces the
need for travel to areas outside of the community for the activities provided at the accessory
building.
As
the CoWlty Council considers Bill 62-14, I urge the Council to consider an
amendment that would carry forward recent definitions adopted by the Council in the Zoning
Rewrite (Zoning Text Amendment 13-04) and clarify an existing ambiguity within chapter 52
..._
........./311. . .
......
773-3... TTY
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George Leventhal, President, County Council and
Councilmembers
January 13,2015
Page 2
with respect to "social service provider" - a term that is defined but not actually used in Chapter
52. Specifically. Zoning Text Amendment 13-04 defines "Charitable, Philanthropic Institution,"
which reflects the concept of "social service provider." To further capture the Council's intent
when that definition was created, I recommend adding a row
to
the table in Montgomery County
Code Section 52-57 providing for the Charitable, Philanthropic Institution. I also recommend
that Cultural Institutions, as defined
in
the Zoning Rewrite, be added to the table row providing
for reduced rates for private elementary and secondary schools. The educational function of
Cultural Institutions justifies treatment similar to private elementary and secondary schools.
It
would make sense for these changes
to
take effect as of the effective date of Zoning Text
Amendment 13-04 (October 30,2014).
As you consider the Bill, there are some clarifications that have
been
identified by
Executive staff that may be beneficial. One question that staffhas raised is why the exemption is
needed for school impact taxes which are based upon dwelling units when, by definition, the
ancillary building in the bill does not increase the number of dwelling units. Additionally. it may
be advisable to substitute the term "subdivision"
in
place of "development" that is used in the bill
and which has a specific definition in Montgomery County Code section 52-47.
Executive staff is available to work with you as you consider these amendments.
Attachment
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Sec. 52-47. Definitions.
In this Article the following terms have the following meanings:
•••
capital improvements program (CIP) means the current adopted six-year capital improvements
program.
Charitable. Philanthropic Institutign means a private, tax-exempt organization whose primary
function is
to
provide services. research. or educational activities in areas such as health. social service.
recreation. or environmental conservation.
Cultural Institution means any priyatelv owned or ope@ted structure and land where wgrks
gf
!lrt or other objects are kePt and displayed. or where books, oeriodigls. and other reading mateOal
is
offered for reading, vieWing. listening, study, or reference, but not typicallY ottered for sale, Cultural
Institutipn includes a museum, cultural or art exhibit, and library,
Development means the carrying out of any building activity or the making of any material
change in the use of any structure or land which reqUIres issuance of a building permit and:
(1)
(2)
Increases the number of dwelling units; or
Increases the gross floor area of nonresidential development.
•••
[[Social service provider means a locally-based. federally tax-exempt nonprofit direct provider of
social services whose primary service area is Montgomery County.]]
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Sec.
52-57.
Tax rates.
(a)
The tax rates for each impact tax district, except as provided in subsection {b)'are:"
"Editor's note-The current rates, in accordance with paragraph
(f),
below, can
be
obtained from the
Department of Permitting Services,
240-m-624O.
Tax per Dwelling Unit or per Square Foot of Gross Floor Area (GFA)
Building Type
Metro Station Clarksburg
General
Single-family detached residential (per dwelling unit)
Single-family attached residential (per dwelling unit)'
Multifamily residential
(except high-rise) (per dwelling unit)
High-rise residential (per dwelling unit)
Multifamll't"senior residential (per dwelling unit)
Office (per sq.ft. GFA)
Industrial (per sq.ft. GFA)
Bioscience
facility
(per sq.ft. GFA)
Retail (per sq.ft. GFA)
Place of worship (per sq.ft. GFA)
$
$
$
$
2,750
$
2,250
$
1,750
$
1,250
$
500
2.50
1.25
0
2.25
0.15
0.20
0
1.25
8
1
250
$
5,500
4,500
3,500
2,500
1,000
5
2.50
0
4.50
0.30
0.40
0
2.50
6,750
$
5,250
$
3,750
$
'1,500
$
6
3
0
5.40
035
O.SO
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Private elementary and secondary school (per sq.ft. GFA)$
$
$
$
~
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Hospital (per sq.ft. GFA)
Other nonresidential (per sq.ft. GFA)
Cbaritibl;.
gbilan
t h[2Qil; institutiQIl
$
$
$
$
~
0
3
~
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