Bill No.
8-15
Concerning: Taxation -
Development
Impact Tax - Exemptions
Revised:
6-25-15
Draft No.
..L.
Introduced:
Februarv 3.
2015
Enacted:
July
14. 2015
Executive: - - - - - - - - -
Effective: _ _ _ _ _ _ _ _ __
Sunset Date:
---=-=N=on:...:..::e~------
Ch. _ _ , Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Council Vice-President Floreen;
Co-Sponsors Councilmembers Riemer, Rice, Katz and Navarro
AN ACT
to:
(1)
(2)
exempt certain housing units from certain development impact taxes; and
generally amend the law governing development impact taxes.
By amending
Montgomery County Code
Chapter 52, Taxation
Sections 52-49 and 52-89
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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.8-15
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Section
1.
Sections 52-49 and 52-89 are amended as follows:
52-49.
Imposition and applicability of development impact taxes.
*
(g)
(1)
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A development impact tax must not be imposed on:
any Moderately Priced Dwelling Unit built under Chapter 25A or
any similar program enacted by either Gaithersburg or Rockville;
(2)
any other dwelling unit built under a government regulation or
binding agreement that limits for at least 15 years the price or rent
charged for the unit in order to make the unit affordable to
households earning less than 60% of the area median income,
adjusted for family size;
(3)
any Personal Living Quarters unit built under Sec. 59-A-6.15,
which meets the price or rent eligibility standards for a
moderately priced dwelling unit under Chapter 25A;
(4)
any dwelling unit in an Opportunity Housing Project built under
Sections 56-28 through 56-32, which meets the price or rent
eligibility standards for a moderately priced dwelling unit under
Chapter 25A;
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ill
any non-exempt [[rental]] dwelling unit in
~
development in
which at least 25% of the dwelling units are exempt under
paragraph
Q1
.(21
.Q1
or
fil
or any c'ombination of them [[,_ if:
(A)
the development is not located on publicly-owned land or
land that was publicly-owned when the development was
proposed; and
ll
[[ill)
the development has not received other benefits under
Chapter 59 because the development includes more than
the minimum required affordable housing]]; and
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BILL
No.8-15
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[(5)] ®any development located in an enterprise zone designated by
the State or in an area previously designated as an enterprise
zone.
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52-89. Imposition and applicability of tax.
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(c)
(1)
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The tax under this Article must not be imposed on:
any Moderately Priced Dwelling Unit built under Chapter 25A
or any similar program enacted by either Gaithersburg or
Rockville;
(2)
any other dwelling unit built under a government regulation or
binding agreement that limits for at least 15 years the price or
rent charged for the unit in order to make the unit affordable to
households earning less than 60% of the area median income,
adjusted for family size;
(3)
any Personal Living Quarters unit built under Sec. 59-A-6.15,
which meets the price or rent eligibility standards for a
moderately priced dwelling unit under Chapter 25A;
(4)
any dwelling unit in an Opportunity Housing Project built under
Sections 56-28 through 56-32, which meets the price or rent
eligibility standards for a moderately priced dwelling unit under
Chapter 25A;
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ill
any non-exempt [[rental]] dwelling unit in
paragraph
ill
(A)
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development in
which at least 25% of the dwelling units are exempt under
m
.Q1 or
ffi
or any combination of them
[[!l
if:
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the development is not located on publicly-owned land or
land that was publicly-owned when the development was
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BILL
No.8-15
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proposed; and ]]
[[ill} the development has not received other benefits under
Chapter 59 because the development includes more than
the minimum required affordable
housingl]~
and
[(5)]
.{fil
any development located in an enterprise zone designated by
the State or in an area previously designated as an enterprise
zone.
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*
89(c)(5), both inserted
.Qy
Section
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Section 2. Applicability.
County Code Section 52-49(g)(5) and Section 52-
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of this Act, do not @Ply to any development
which received preliminary subdivision plan approval or site plan approval (or
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similar approval in
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municipality) before this Act took effect.
Section 3. Reoorting.
When a development proposes at least 25 percent
affordable dwelling units under Section 52-49(c)5 and Section 52-89(c)5. the
Department of Housing and Community Affairs must report to the Council the
location of the development. the total number of units in the development. and the
number of affordable units within 30 days from the date of the agreement to build
MPDUs.
If
a development with 25 percent of affordable dwelling units does not
obtain an agreement to build MPDUs with the Department of Housing and
Community Affairs. then the Department of Permitting Services must report to the
Council the use of any impact tax exemption under Section 52-49(c)5 and Section
52-89(c)5 within 30 days from the date the exemption is granted.
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No.8-15
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George Leventhal, President, County Council
Approved:
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Approved:
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s
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Date
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Isiah Leggett, County Executive
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This is a correct copy ofCouncil action.
Linda M. Lauer, Clerk of the Council
Date
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