Agenda Item 8
October 14,2014
Public Hearing
MEMORANDUM
TO:
FROM:
SUBJECT:
County Council
~Michael
Faden, Senior Legislative Attorney
Public Hearing:
Expedited Bill 43-14, Parking Lot Districts
Tax Exemption
Expedited Bill 43-14, Parking Lot Districts - Tax Exemption, sponsored by
Councilmembers Floreen and Berliner, was introduced on September 23, 2014.
A
Transportation, Infrastructure, Energy and Environment Committee worksession is tentatively
scheduled for October 30 at 2:30 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 Bil143-14
Legislative Request Report
F:\LAW\BILLS\I443 Parking Lot Districts - Tax Exemptions\PH Memo.Doc
Circle #
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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::.!;ly'-1..:....,.:2....
0.:...:15"--_ _ __
ChI _ _, 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 unaffected by bill,
The County Council for Montgomery County, Maryland approves the following Act:
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Expedited Bill No. 43-14
Sec. 1.
SectioD 60-14 is amended as follows:
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60-14.
Application for exemptioD; determination.
(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
lessee may file an application for an exemption under this Section no
later than December 31, 2014, for the tax year beginning on July
1..,.
2014, and, if the Department finds 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
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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
exemption ends if the lessee or owner does not file the information
return.
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*
Parking Lot Districts - Tax Exemptions\I443 BiIIl.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.
Rice, President, County Council
Date
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Approved:
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Leggett, County Executive
Date
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This is a correct copy o/Council action.
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Linda M. Lauer, Clerk of the Council
Date
(D
F:\LAW\BILLS\I443 Parking
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Districts - Tax Exemptions\I443 Bill
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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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