Agenda Item 4A
September 23. 2014
Introduction
MEMORANDUM
TO:
FROM:
County Council
cr
Glenn Orlin. Deputy Council Administrator
L'~Chael
Faden, Senior Legislative Attorney
Introduction:
Expedited Bill 43-14, Parking Lot Districts - Tax Exemption
SUBJECT:
Expedited Bill 43-14. Parking Lot Districts
Tax Exemption. sponsored by
Councilmembers Floreen and Berliner, is scheduled to be introduced on September 23,2014. A
public hearing is tentatively scheduled for October 14 at 1:30 p.m.
Bill 43-14 would allow property owners in County parking lot districts to apply for an
exemption from applicable parking lot district taxes during a one-time window ending December
31, 2014. notwithstanding the current law's April 1 deadline to file applications.
This packet contains:
Expedited Bill 43-14
Legislative Request Report
F:\LAW\BILLS\I443 Parking Lot Districts - Tax Exemptions\lntro Memo.Doc
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Expedited Bill No.
-,-,43=-:--,-14-,---=-~~----:::-­
Concerning: Parking Lot Districts - Tax
Exemption
Revised: 9-11-14
Draft No. 2
Introduced:
September 23,2014
Expires:
March 23, 2016
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ _ __
Sunset Date: -=Ju""lv.....
1.!. •..!::2=.01..:..:S<--_ _ __
.
1.
Ch. _ _,
Laws
of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Councilmembers Floreen and Berliner
AN EXPEDITED ACT
to:
(1)
allow certain property owners to apply for an exemption from certain parking lot
district taxes during a certain time period, notwithstanding certain requirements of
law; and
(2)
generally amend the law governing parking lot districts.
By amending
Montgomery County Code
Chapter 60, Silver Spring, Bethesda, Wheaton and Montgomery Hills Parking Lot
Districts
Section 60-14, Application for exemption; determination
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 wu;iffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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Expedited Bill No. 43-14
1
Sec.
1.
Section 60-14 is amended as follows:
60-14.
Application for exemptioD; determination.
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(a)
Any property owner or lessee
in
any district may apply, in the
following manner, for an exemption from the special taxes prescribed
in this Chapter. On or before April 1 of the application year, the
owner or lessee must file with the Department of Transportation an
application in the form and containing information the Department
requires to determine whether the Department should grant an
exemption.
Notwithstanding the preceding sentence, an owner or
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lessee may file an application for an exemption under this Section no
later than December 31, 2014, for the tax year beginning on July
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2014, and, if the Department fmds that the property is eligible for an
exemption, the Department must direct the Department of Finance to
refund any parking lot district tax paid for that property in tax year
2014.
If the Department grants an exemption for a particular
property, the exemption continues for each successive year unless
there is a change in the number of parking spaces or in the floor area,
number of employees, or any other factor governing the number of
automobile parking spaces required to qualifY for continued
exemption. The property owner or lessee promptly must notifY the
Department of any change in qualifYing factors.
The Department
may, no more than once in any 12 month period, require any lessee or
owner of exempt property to file an information return to determine
whether the property meets the requirements for exemption.
The
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exemption ends if the lessee or owner does not file the information
return.
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* *
*
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Parking Lot Districts· Tax Exemptions\I443 BiIll.Doc
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Expedited Bill No. 43-14
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Sec. 2.
Expedited Effective Date; Expiration.
The Council declares
that this legislation is necessary for the immediate protection of the public interest.
This Act takes effect when it becomes law and expires on July 1,2015.
Approved:
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Craig
L.
President, County Council
Date
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Approved:
Isiah Leggett, County Executive
Date
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This is a correct copy ofCouncil action.
M. Lauer, Clerk ofthe Council
Date
0)
F:\LAW\BILLS\1443 Parking Lot Districts - Tax Exemptions\1443 BiIll.Ooc
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LEGISLATIVE REQUEST REPORT
Expedited Bill 43-14
Parking
Lot
Districts
-
Tax Exemption
DESCRIPTION:
Allows property owners in County parking lot districts to apply for
an exemption from applicable parking lot district taxes during a one­
time window ending December 31,2014, notwithstanding the current
law's April 1 deadline to file applications.
Some property owners in County parking lot districts may have been
unaware of the need for County Department of Transportation
approval of applicable property
tax
exemptions, and the deadline to
apply for those exemptions.
To open a one-time window for affected property owners
in
County
parking lot districts to apply for applicable property
tax
exemptions.
Department of Transportation, Finance Department
To be requested.
To be requested.
To be requested.
To be researched.
Michael Faden, Senior Legislative Attorney, 240-777-7905; glenn
Orlin, Deputy Council Administrator, 240-777-7936
Applies only to County parking lot districts.
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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