Agenda Items 4 & 5
December 5, 2017
Public Hearing
MEMORAND UM
December 1, 2017
TO:
FROM:
County Council
.
.
.
,
~
Robert H. Drummer, Seruor Legislative Attorney
(h
J
Public Hearing:
Expedited Bill 32-17, Taxation - Development Impact Tax for
SUBJECT:
Transportation and Public School Improvements - Definitions - Senior Residential
Expedited Bill 32-17, Taxation- Development Impact Tax for Transportation and Public
School Improvements - Definitions - Senior Residential, sponsored by Lead Sponsor
Councilmember Floreen and Co-Sponsor Councilmember Katz, was introduced on October 31,
2017. A Government Operations and Fiscal Policy Committee worksession is tentatively
scheduled for January 18, 2018 at 9:30 a.m.
Bill 32-17 would replace the multifamily-senior residential category used to impose the
development impact tax for transportation and public school improvements with a senior
residential category.
Background
Development impact taxes are designed to require an applicant to construct a new
development to pay a portion of the County's cost to build transportation improvements and public
school improvements needed to support the new development. The Council approved the initial
impact fee law in 1986, and at the time, applied it to developments in the fastest areas of growth in
the County (Germantown, Fairland, White Oak, and Cloverly). After the Court of Appeals found in
1
1990 that the County did not have authority to impose the impact fee it had enacted, the Council
enacted Expedited Bill 33-90, which converted the impact fee to an impact tax. In 2001, Bill 47-
01 (effective July 2002) established the transportation impact tax countywide.
The Council approved a countywide school impact
tax
in 2003 (effective 2004) which applied
only to residential development. Rates were set for single-family-detached houses, townhouses, low-
rise apartments (up to 4 stories) and high-rise apartments. The rates for single-family-detached houses
and townhouses also included a surcharge for larger homes. Multifamily-senior residential has a $0
school impact
tax
rate because it is assumed that these housing units would not add many students to
the public school system.
1
Eastern Diversified Properties, Inc. v. Montgomery County,
39 Md. 45, 570 A.2d 850 (1990).
 PDF to HTML - Convert PDF files to HTML files
Bill 32-17 would make 2 changes to the impact tax charged to age-restricted senior housing.
First, the Bill would replace the multifamily-senior residential category with a generic senior
residential category. Traditional age-restricted senior housing in the County has been multifamily
units. Recently, the County has received applications for age-restricted senior housing units
comprised of townhouses or villas. Since these age-restricted senior townhouse developments are
also expected to add few students to the public school system, Bill 32-17 would apply the senior
residential rate of $0 for the impact tax for public school improvements to these developments. Bill
32-17 would apply this senior residential tax rate for school impact taxes paid on or after June 22,
2017.
Bill 32-17 would also define the senior residential category for the impact tax for
transportation improvements. The new definition would include "a residential care facility as defined
in Section 59.3.3.2.E used solely for housing seniors or persons with a disability." Under current law,
a residential care facility that has a central kitchen for providing meals to residents and does not
include a kitchen in each housing unit is charged the higher "other non-residential" transportation
impact tax rate instead of the lower multifamily-senior transportation impact tax rate. The current
classification of this type of residential care facility is based upon an assumption that the staff needed
to serve the residents would approximate the impact on the transportation system that results from
other non-residential properties, such as a nursing home. Bill 32-17 would place this type of
residential care facility in the new senior residential category that carries a reduced transportation
impact tax rate.
Resolution to Implement Expedited Bill 32-17 for senior residential units
The Resolution to Implement Expedited Bill 32-17 for senior residential units was
introduced on October 31. The Government Operations and Fiscal Policy Committee will consider
this Resolution during the Bill 32-17 worksession tentatively scheduled for January 18, 2018 at
9:30 a.m.
Bill 37-16 required the Council to set the impact tax rates by resolution. Therefore, Bill
32-17 was introduced with a resolution that would implement the changes to the categories used
for the development impact tax rate schedules. The attached resolution reflects the changes
proposed by Expedited Bill 32-17 and updates the rates that have been in effect since July
1,
2017.
See ©5-6.
This packet contains:
Expedited Bill 32-17
Legislative Request Report
Resolution to ImplementBill 32-17
Circle#
1
4
5
F:\LAW\BILLS\1732 Development Impact Tax For Trans. And School Improvement\PH Memo.Docx
2
 PDF to HTML - Convert PDF files to HTML files
Expedited Bill No.
=32=--...,_17'------ -
Concerning: Taxation - Development
Impact Tax for Transportation and
Improvements -
Public School
Definitions - Senior Residential
Revised: November
1. 2017
Draft No.L
October
31 • 2017
Introduced:
May
1. 2019
Expires:
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ _ __
Sunset Date: -.:...::N=on:..:..:e:c___ _ _ _ __
Ch. _ _ , Laws of Mont. Co. _ _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Councilmember Floreen
Co-Sponsor: Councilmember Katz
AN EXPEDITED ACT
to:
replace the multifamily-senior residential category used to impose the development
(1)
impact
tax
for transportation and public school improvements with a senior residential
category;
define senior residential; and
(2)
generally amend the law governing the categories of residential dwelling units used
(3)
to impose the development impact
tax
for transportation and public school
improvements.
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-39
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:
 PDF to HTML - Convert PDF files to HTML files
ExPEDITED BILL NO.
32-17
1
Sec.
1.
Section 52-39 is amended as follows:
52-39. Definitions.
fu
this Article the following terms have the following meanings:
2
3
4
5
6
7
8
9
*
*
*
Property owner
means any person, group of persons, firm, corporation, or other
entity with a proprietary interest in the land on which a building permit has been
requested.
Residential
means the use of a building as a dwelling unit.
(
1)
Single-family detached residential
includes detached single-family
1
o
11
12
13
14
dwelling units.
(2)
Single-family attached residential
includes townhouses, duplexes
and other attached single-family dwelling units.
(3)
Multifamily residential
includes:
(A)
(B)
(C)
(4)
garden apartments;
mid-rise and high-rise dwelling unit structures; and
mobile homes.
15
16
17
[Multifamily-senior] Senior residential
means:
18
19
20
21
(A)
[multifamily housing and related facilities for elderly or
handicapped persons, as defined in Section
59-1.4.2,
with
occupancy restricted as provided in Section 59-3.3.2.C]
~
residential care facility as defined in Section 59 .3 .3 .2.E used
solely for housing seniors or persons with~ disability;
(B)
[multifamily housing] dwelling units located in the age-
restricted section of a planned retirement community, as
defined in Section [59-8.3.5] 59.8.3.5; [and]
(C)
[a domiciliary care home, as defined in Section 59-1.4.2 and
subject to Section 59-3.3.2.E, which consists of separate
f:\law\bills\17~elopment impact tax for trans. and school improvement\bill 9.docx
22
23
24
25
26
27
 PDF to HTML - Convert PDF files to HTML files
EXPEDITED BILL NO.
32-17
28
29
30
31
32
33
34
35
36
assisted living units] an independent living facility for
seniors or persons with
59.3.3.2.C; and
(D)
any household living unit constructed under Section
59.3.3.1 that is restricted by a covenant running with the
land for housing persons who are 55 years of age or older.
(5)
High-rise residential
includes any dwelling unit located in a
multifamily residential or mixed use building that is taller than 4
stories, and any I-bedroom garden apartment.
Use and occupancy permit
means a use and occupancy permit issued by the
Department of Permitting Services under Chapter 8.
*
*
*
~
disability as defined in Section
37
38
39
40
41
42
43
44
45
46
Sec. 2. Effective Date.
The Council declares that this legislation is necessary for the immediate
protection of the public interest. This Act takes effect on June 22, 2017.
The
amendments in Section 1 must apply to development impact tax for public school
improvements paid on or after June 22, 2017. The development impact tax rate for
public school improvements imposed for a senior residential development, as defined
in Section 1, payable between June 22, 2017 and July 1, 2017, must be $0.
Approved:
47
48
Roger Berliner, President, County Council
49
Approved:
Date
50
Isiah Leggett, County Executive
Date
~
f:\law\bills\17~elopmen t impact tax for trans. and school improvement\bill 9.docx
 PDF to HTML - Convert PDF files to HTML files
LEGISLATIVE REQUEST REPORT
Expedited Bill 32-17
Taxation
-
Development Impact Tax for Transportation and Public School Improvements
-
Definitions
-
Senior Residential
DESCRIPTION:
Bill 32-17 would replace the multifamily-senior residential category
used to impose the development impact tax for transportation and
public school improvements with a senior residential category.
Traditional age-restricted senior housing in the County has been
multifamily units. Recently, the County has received applications for
age-restricted senior housing units that is a townhouse development.
Since these age-restricted senior townhouse developments are also
expected to add few students to the public school system.
The current classification of a residential care facility is based upon an
assumption that the staff needed to serve the residents would
approximate the impact on the transportation system that results from
other non-residential properties, such as a nursing home. Bill 32-17
would place this type of residential care facility in the new senior
residential category that carries a reduced transportation impact tax rate
based upon analysis of the impact on the transportation system.
PROBLEM:
GOALSAND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
The goal is to properly classify age-restricted senior housing units for
the development impact tax for both public school and transportation
improvements.
Planning Board, County Attorney, Permitting Services
To be requested.
To be requested.
To be requested.
To be researched.
Robert H. Drummer, Senior Legislative Attorney
To be researched.
None.
f:\law\bills\ 1732 development impact tax for trans. and school improvement\lrr.docx
 PDF to HTML - Convert PDF files to HTML files
Resolution No.:
Introduced:
Adopted:
COUNTY COUNCIL
FOR MONTGOM ERY COUNTY, MARYLAN D
Lead Sponsor: Councilmember Floreen
Co-Sponsor: Councilmember Katz
SUBJECT:
Development Impact Tax Rates for Transportation and Public School
Improvements.
Background
1.
Under County Code §52-49(a), the County Council may, by resolution, after a public hearing
advertised at least 15 days in advance, increase or decrease the development impact
tax
rates
for transportation.
Under County Code §52-55(a), the County Council may, by resolution, after a public hearing
advertised at least 15 days in advance, increase or decrease the development impact tax rates
for public school improvements.
A public hearing was held on this resolution on _ _ _ __
This amendment is necessary to update the impact tax rates necessary for transportation and
public school improvements.
Action
2.
3.
4.
The County Council for Montgomery County, Maryland approves the following
resolution:
1.
The development impact tax rates for transportation, effective July 1, 2017
are:
Red Policy
Areas
(Metro
Stations)
Orange
Policy
Areas
Yellow
Policy
Areas
Green
Policy
Areas
Land Use
Residential Uses (per unit)
Single-family detached
Single-family attached
Multi-family, except high-rise
Multi-family high-rise
$7,072
$5,786
$4,499
$3,213
$17,677
$14,464
$11,247
$8,034
$22,097
$18,080
$14,059
$10,042
$22,097
$18,080
$14,059
$10,042
@
 PDF to HTML - Convert PDF files to HTML files
Senior residential
Commercial Uses (per sf GFA)
Office
Industrial
Bioscience facility
Retail
Place of worship
Private elementary and
secondarv school
Hospital
Social service agencies
Charitable, philanthropic
institution
Other non-residential
$1,285
$6.45
$3.25
$0.00
$5.75
$0.00
$0.50
$0.00
$0.00
$0.00
$3.25
$3,214
$16.45
$8.05
$0.00
$14.45
$0.00
$1.30
$0.00
$0.00
$0.00
$8.05
$4,017
$20.20
$10.10
$0.00
$18.00
$0.00
$1.65
$0.00
$0.00
$0.00
$10.10
$4,017
$20.20
$10.10
$0.00
$18.00
$0.00
$1.65
$0.00
$0.00
$0.00
$10.10
2.
The development impact tax rates for public school improvements, effective
July 1, 2017 are:
Tax per dwelling unit
Dwelling type
Single-family detached
Single-family attached
Single-family surcharge
Farm tenant house
Multi-family, except high-rise
Multi-family high-rise
Senior residential
$23,062
$24,227
$2.00 per square foot of gross floor area that exceeds 3,500
square feet, to a maximum of 8,500 square feet
$23,062
$19,937
$6,791
$0
This is a correct copy of Council action.
Linda M. Lauer, Clerk of the Council
2
 PDF to HTML - Convert PDF files to HTML files
Agenda Items 4 & 5
December 5, 2017
Public Hearing
MEMORAND UM
December 1, 2017
TO:
FROM:
County Council
.
.
.
,
~
Robert H. Drummer, Seruor Legislative Attorney
(h
J
Public Hearing:
Expedited Bill 32-17, Taxation - Development Impact Tax for
SUBJECT:
Transportation and Public School Improvements - Definitions - Senior Residential
Expedited Bill 32-17, Taxation- Development Impact Tax for Transportation and Public
School Improvements - Definitions - Senior Residential, sponsored by Lead Sponsor
Councilmember Floreen and Co-Sponsor Councilmember Katz, was introduced on October 31,
2017. A Government Operations and Fiscal Policy Committee worksession is tentatively
scheduled for January 18, 2018 at 9:30 a.m.
Bill 32-17 would replace the multifamily-senior residential category used to impose the
development impact tax for transportation and public school improvements with a senior
residential category.
Background
Development impact taxes are designed to require an applicant to construct a new
development to pay a portion of the County's cost to build transportation improvements and public
school improvements needed to support the new development. The Council approved the initial
impact fee law in 1986, and at the time, applied it to developments in the fastest areas of growth in
the County (Germantown, Fairland, White Oak, and Cloverly). After the Court of Appeals found in
1
1990 that the County did not have authority to impose the impact fee it had enacted, the Council
enacted Expedited Bill 33-90, which converted the impact fee to an impact tax. In 2001, Bill 47-
01 (effective July 2002) established the transportation impact tax countywide.
The Council approved a countywide school impact
tax
in 2003 (effective 2004) which applied
only to residential development. Rates were set for single-family-detached houses, townhouses, low-
rise apartments (up to 4 stories) and high-rise apartments. The rates for single-family-detached houses
and townhouses also included a surcharge for larger homes. Multifamily-senior residential has a $0
school impact
tax
rate because it is assumed that these housing units would not add many students to
the public school system.
1
Eastern Diversified Properties, Inc. v. Montgomery County,
39 Md. 45, 570 A.2d 850 (1990).
 PDF to HTML - Convert PDF files to HTML files
Bill 32-17 would make 2 changes to the impact tax charged to age-restricted senior housing.
First, the Bill would replace the multifamily-senior residential category with a generic senior
residential category. Traditional age-restricted senior housing in the County has been multifamily
units. Recently, the County has received applications for age-restricted senior housing units
comprised of townhouses or villas. Since these age-restricted senior townhouse developments are
also expected to add few students to the public school system, Bill 32-17 would apply the senior
residential rate of $0 for the impact tax for public school improvements to these developments. Bill
32-17 would apply this senior residential tax rate for school impact taxes paid on or after June 22,
2017.
Bill 32-17 would also define the senior residential category for the impact tax for
transportation improvements. The new definition would include "a residential care facility as defined
in Section 59.3.3.2.E used solely for housing seniors or persons with a disability." Under current law,
a residential care facility that has a central kitchen for providing meals to residents and does not
include a kitchen in each housing unit is charged the higher "other non-residential" transportation
impact tax rate instead of the lower multifamily-senior transportation impact tax rate. The current
classification of this type of residential care facility is based upon an assumption that the staff needed
to serve the residents would approximate the impact on the transportation system that results from
other non-residential properties, such as a nursing home. Bill 32-17 would place this type of
residential care facility in the new senior residential category that carries a reduced transportation
impact tax rate.
Resolution to Implement Expedited Bill 32-17 for senior residential units
The Resolution to Implement Expedited Bill 32-17 for senior residential units was
introduced on October 31. The Government Operations and Fiscal Policy Committee will consider
this Resolution during the Bill 32-17 worksession tentatively scheduled for January 18, 2018 at
9:30 a.m.
Bill 37-16 required the Council to set the impact tax rates by resolution. Therefore, Bill
32-17 was introduced with a resolution that would implement the changes to the categories used
for the development impact tax rate schedules. The attached resolution reflects the changes
proposed by Expedited Bill 32-17 and updates the rates that have been in effect since July
1,
2017.
See ©5-6.
This packet contains:
Expedited Bill 32-17
Legislative Request Report
Resolution to ImplementBill 32-17
Circle#
1
4
5
F:\LAW\BILLS\1732 Development Impact Tax For Trans. And School Improvement\PH Memo.Docx
2
 PDF to HTML - Convert PDF files to HTML files
Expedited Bill No.
=32=--...,_17'------ -
Concerning: Taxation - Development
Impact Tax for Transportation and
Improvements -
Public School
Definitions - Senior Residential
Revised: November
1. 2017
Draft No.L
October
31 • 2017
Introduced:
May
1. 2019
Expires:
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ _ __
Sunset Date: -.:...::N=on:..:..:e:c___ _ _ _ __
Ch. _ _ , Laws of Mont. Co. _ _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Councilmember Floreen
Co-Sponsor: Councilmember Katz
AN EXPEDITED ACT
to:
replace the multifamily-senior residential category used to impose the development
(1)
impact
tax
for transportation and public school improvements with a senior residential
category;
define senior residential; and
(2)
generally amend the law governing the categories of residential dwelling units used
(3)
to impose the development impact
tax
for transportation and public school
improvements.
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-39
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:
 PDF to HTML - Convert PDF files to HTML files
ExPEDITED BILL NO.
32-17
1
Sec.
1.
Section 52-39 is amended as follows:
52-39. Definitions.
fu
this Article the following terms have the following meanings:
2
3
4
5
6
7
8
9
*
*
*
Property owner
means any person, group of persons, firm, corporation, or other
entity with a proprietary interest in the land on which a building permit has been
requested.
Residential
means the use of a building as a dwelling unit.
(
1)
Single-family detached residential
includes detached single-family
1
o
11
12
13
14
dwelling units.
(2)
Single-family attached residential
includes townhouses, duplexes
and other attached single-family dwelling units.
(3)
Multifamily residential
includes:
(A)
(B)
(C)
(4)
garden apartments;
mid-rise and high-rise dwelling unit structures; and
mobile homes.
15
16
17
[Multifamily-senior] Senior residential
means:
18
19
20
21
(A)
[multifamily housing and related facilities for elderly or
handicapped persons, as defined in Section
59-1.4.2,
with
occupancy restricted as provided in Section 59-3.3.2.C]
~
residential care facility as defined in Section 59 .3 .3 .2.E used
solely for housing seniors or persons with~ disability;
(B)
[multifamily housing] dwelling units located in the age-
restricted section of a planned retirement community, as
defined in Section [59-8.3.5] 59.8.3.5; [and]
(C)
[a domiciliary care home, as defined in Section 59-1.4.2 and
subject to Section 59-3.3.2.E, which consists of separate
f:\law\bills\17~elopment impact tax for trans. and school improvement\bill 9.docx
22
23
24
25
26
27
 PDF to HTML - Convert PDF files to HTML files
EXPEDITED BILL NO.
32-17
28
29
30
31
32
33
34
35
36
assisted living units] an independent living facility for
seniors or persons with
59.3.3.2.C; and
(D)
any household living unit constructed under Section
59.3.3.1 that is restricted by a covenant running with the
land for housing persons who are 55 years of age or older.
(5)
High-rise residential
includes any dwelling unit located in a
multifamily residential or mixed use building that is taller than 4
stories, and any I-bedroom garden apartment.
Use and occupancy permit
means a use and occupancy permit issued by the
Department of Permitting Services under Chapter 8.
*
*
*
~
disability as defined in Section
37
38
39
40
41
42
43
44
45
46
Sec. 2. Effective Date.
The Council declares that this legislation is necessary for the immediate
protection of the public interest. This Act takes effect on June 22, 2017.
The
amendments in Section 1 must apply to development impact tax for public school
improvements paid on or after June 22, 2017. The development impact tax rate for
public school improvements imposed for a senior residential development, as defined
in Section 1, payable between June 22, 2017 and July 1, 2017, must be $0.
Approved:
47
48
Roger Berliner, President, County Council
49
Approved:
Date
50
Isiah Leggett, County Executive
Date
~
f:\law\bills\17~elopmen t impact tax for trans. and school improvement\bill 9.docx
 PDF to HTML - Convert PDF files to HTML files
LEGISLATIVE REQUEST REPORT
Expedited Bill 32-17
Taxation
-
Development Impact Tax for Transportation and Public School Improvements
-
Definitions
-
Senior Residential
DESCRIPTION:
Bill 32-17 would replace the multifamily-senior residential category
used to impose the development impact tax for transportation and
public school improvements with a senior residential category.
Traditional age-restricted senior housing in the County has been
multifamily units. Recently, the County has received applications for
age-restricted senior housing units that is a townhouse development.
Since these age-restricted senior townhouse developments are also
expected to add few students to the public school system.
The current classification of a residential care facility is based upon an
assumption that the staff needed to serve the residents would
approximate the impact on the transportation system that results from
other non-residential properties, such as a nursing home. Bill 32-17
would place this type of residential care facility in the new senior
residential category that carries a reduced transportation impact tax rate
based upon analysis of the impact on the transportation system.
PROBLEM:
GOALSAND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
The goal is to properly classify age-restricted senior housing units for
the development impact tax for both public school and transportation
improvements.
Planning Board, County Attorney, Permitting Services
To be requested.
To be requested.
To be requested.
To be researched.
Robert H. Drummer, Senior Legislative Attorney
To be researched.
None.
f:\law\bills\ 1732 development impact tax for trans. and school improvement\lrr.docx
 PDF to HTML - Convert PDF files to HTML files
Resolution No.:
Introduced:
Adopted:
COUNTY COUNCIL
FOR MONTGOM ERY COUNTY, MARYLAN D
Lead Sponsor: Councilmember Floreen
Co-Sponsor: Councilmember Katz
SUBJECT:
Development Impact Tax Rates for Transportation and Public School
Improvements.
Background
1.
Under County Code §52-49(a), the County Council may, by resolution, after a public hearing
advertised at least 15 days in advance, increase or decrease the development impact
tax
rates
for transportation.
Under County Code §52-55(a), the County Council may, by resolution, after a public hearing
advertised at least 15 days in advance, increase or decrease the development impact tax rates
for public school improvements.
A public hearing was held on this resolution on _ _ _ __
This amendment is necessary to update the impact tax rates necessary for transportation and
public school improvements.
Action
2.
3.
4.
The County Council for Montgomery County, Maryland approves the following
resolution:
1.
The development impact tax rates for transportation, effective July 1, 2017
are:
Red Policy
Areas
(Metro
Stations)
Orange
Policy
Areas
Yellow
Policy
Areas
Green
Policy
Areas
Land Use
Residential Uses (per unit)
Single-family detached
Single-family attached
Multi-family, except high-rise
Multi-family high-rise
$7,072
$5,786
$4,499
$3,213
$17,677
$14,464
$11,247
$8,034
$22,097
$18,080
$14,059
$10,042
$22,097
$18,080
$14,059
$10,042
@
 PDF to HTML - Convert PDF files to HTML files
Senior residential
Commercial Uses (per sf GFA)
Office
Industrial
Bioscience facility
Retail
Place of worship
Private elementary and
secondarv school
Hospital
Social service agencies
Charitable, philanthropic
institution
Other non-residential
$1,285
$6.45
$3.25
$0.00
$5.75
$0.00
$0.50
$0.00
$0.00
$0.00
$3.25
$3,214
$16.45
$8.05
$0.00
$14.45
$0.00
$1.30
$0.00
$0.00
$0.00
$8.05
$4,017
$20.20
$10.10
$0.00
$18.00
$0.00
$1.65
$0.00
$0.00
$0.00
$10.10
$4,017
$20.20
$10.10
$0.00
$18.00
$0.00
$1.65
$0.00
$0.00
$0.00
$10.10
2.
The development impact tax rates for public school improvements, effective
July 1, 2017 are:
Tax per dwelling unit
Dwelling type
Single-family detached
Single-family attached
Single-family surcharge
Farm tenant house
Multi-family, except high-rise
Multi-family high-rise
Senior residential
$23,062
$24,227
$2.00 per square foot of gross floor area that exceeds 3,500
square feet, to a maximum of 8,500 square feet
$23,062
$19,937
$6,791
$0
This is a correct copy of Council action.
Linda M. Lauer, Clerk of the Council
2