Bill No.
62-14
Concerning: Taxation - Development
Impact Taxes - Exemptions -
Ancillary Facilities
Revised:
1-30-15
Draft No.
_2_
Introduced:
November
25 2014
Enacted:
February
3. 2015
Executive:
February
11. 2015
Effective:
October
30 2014
Sunset Date:
~N=on~e~------
Ch.
_4
__ ,
Laws of Mont. Co.
2015
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President Rice, Council Vice President Leventhal, and Councilmembers Floreen, Katz,
Riemer, and Navarro
AN ACT
to:
(I)
(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.
Deleted from 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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BILL
No.
62-14
1
Sec.
1. Sections 52-47. 52-49, 52-57. and 52-89 are amended as follows:
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52-47.
Definitions.
In
this Article the following
terms
have the following meanings:
*
*
*
ChariWhle. philanthropic institution means a wivate. tax-exempt orgapizf!tion
whose
mimary
:function is to proyide services. research. or educational activities in
areas such
as
health.
social seryice. recreation. or epvironmental consezyation.
Cultural
institution means
any
wivarelv-owned or --operated
structure
and land
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8
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10
where works of art or other objects are kept and displayed. or where books.
periodicajs.
and
other reajing material are offered for reyuling. viewing. listening.
studY· or refeyence. but not tvPicajly offeraj for saje.
Cultural
institution includes a
museum. cultura] or art exhibit and library.
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*
*
*
·4
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[[Social service provider means a locally-based, federally tax-exempt
nonprofit direct provider of social services whose primary serxice area is
Montgomery County.]]
52-49.
Imposition and applicability of development impact
taxes.
*
(h)
(1)
*
*
The development impact tax does not apply to:
any reconstruction or alteration of an existing building or part of
a building that does not increase the gross floor area of the
building;
20
21
22
23
ill
any ancillary building in a residential development that:
(A)
24
25
does not increase the number of dwelling units in that
development; and
26
:7
(ID
is
used
only
lll'.
residents
of that development and their
guests, and is not open to the public; and
-2-
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BILL NO. 62-14
'28
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•.1
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[(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
iii
Rockville or Gaithersburg)
to
the extent of the
gross floor area 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
iii
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.
52-57.
Tax rates.
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46
47
48
49
50
(a)
The tax rates for each impact tax district, except as provided
m
subsection (b) are:
*
Cultural
institution
*
*
0.20
Charitable. philanthro0ic institution
.Q
*
52-89.
(d)
*
*
*
51
52
53
4
Imposition and applicability of tax.
*
( 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
a building that does not increase the number of dwelling units of
the building;
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59
ill
any ancillazy building in
!!
residential development that:
(A)
does not increase the number of dwelling units in that
development; and
60
61
ill}
is used only
ID'.
residents of
that
development and their
guests. and is not open
to
the public; and
[(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
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67
~8
69
(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.
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71
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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.
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*
*
*
79
Sec. 2. This Act takes effect as of October 30. 2014.
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BILL No. 62-14
80
Approved·
81
George Leventhal, President, County Council
82
Date
Approved·
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~tlve
0
.•
:;;;{~
~-,
Date
7
84
85
This is a correct copy ofCouncil action.
Linda M.
Lauer,
Clerk of the Council
Date
-5-