Agenda Item 5A
February 6, 2018
February 2, 2018
Zyontls'e~or Legislative Analyst
Expedited Bill 36-17, Taxation- Development Impact Tax-Exemptions
Government Operations and Fiscal Policy Committee recommendation (3-0):
enact Bill with
the following amendments:
Replace the phrase
an approved development is amended to include
additional dwellings .... " to read
development approved before October
22, 2015 is amended any time thereafter to include additional units."
Add an additional provision as follows:
the relevant preliminary subdivision plan was approved before January 1,
2008, Sections 52-41(g)(5) and 52-54(c) apply to building permit
applications for the unbuilt portion of the development.
Replace ''this Act took effect" in subsection (a) with "October 22, 2015",
which was the date the Act took effect.
Introduction and Public Hearing
Expedited Bill 36-17, Taxation - Development Impact Tax - Exemptions - Amendments,
sponsored by Lead Sponsor Councilmember Floreen, was introduced on October 31, 2017. The
primary goal of Bill 36-17 is to reduce the tax burden on projects that provide at least 25%
affordable housing. The Bill would allow a development that increases the number of dwelling
units previously approved to take advantage of the development tax exemption for projects with
25% affordable housing. As proposed, a development that provides 25% affordable units by
increasing the number of units in proposed development would qualify for the exemption.
A public hearing was held on December 5, 2017 at which a representative of the Sandy Spring
Friend's House spoke in favor of the amendment. The Friend's House recently received a special
exception amendment to increase the number of units on the property. The speaker indicated the
fact that the number of units being increased distinguished it from other previously approved
projects in the pipeline. A second speaker also supported the Bill but requested an amendment to