Montgomery County Register
June 1, 2017, Montgomery County Register Notices
Pursuant to Chapter 52, Article IV and Article V of the Montgomery County Code (Development Impact Tax for Transportation Improvements and Development Impact Tax for Public School Improvements, respectively), the Director of Finance has adjusted the tax rates set under Sections 52-49 and 52-55. As prescribed by law, the Director must adjust the Transportation Improvements tax rates by the annual average increase or decrease in a published construction cost index specified by regulation for the two most recent calendar years. The Director must calculate the adjustment to the nearest multiple of 5 cents for rates per square foot of gross floor area or one dollar for rates per dwelling unit. Based on the change in the Engineering-News Record’s Baltimore Construction Cost Index for calendar years 2015 and 2016, the existing rates were increased by a rate of 1.26% percent. The rates were adjusted to the nearest 5 cents for rates calculated per square foot of gross floor area (GFA) or adjusted to the nearest dollar for rates calculated per dwelling unit.
The revised Schools Impact Tax Rates were developed by the Montgomery County Planning Board staff, with input from Montgomery County Public Schools staff, and are based on 2016-2017 school year construction costs and enrollment data. The current rates and the new rates are as shown in the accompanying table which was published in the May edition of the County Register. It is being re-published in the June edition of the County Register with a date correction
| Existing Rates | New Rates | |
| Residential | ||
| Red | ||
| Single-family detached | $6,984 | $7,072 |
| Single-family attached | $5,714 | $5,786 |
| Multi-family residential (except high-rise) | $4,443 | $4,499 |
| High-rise residential | $3,174 | $3,213 |
| Multi-family senior residential | $1,269 | $1,285 |
| Orange | ||
| Single-family detached | $17,458 | $17,677 |
| Single-family attached | $14,284 | $14,464 |
| Multi-family residential (except high-rise) | $11,108 | $11,247 |
| High-rise residential | $7,934 | $8,034 |
| Multi-family senior residential | $3,174 | $3,214 |
| Yellow | ||
| Single-family detached | $21,822 | $22,097 |
| Single-family attached | $17,855 | $18,080 |
| Multi-family residential (except high-rise) | $13,884 | $14,059 |
| High-rise residential | $9,917 | $10,042 |
| Multi-family senior residential | $3,967 | $4,017 |
| Green | ||
| Single-family detached | $21,822 | $22,097 |
| Single-family attached | $17,855 | $18,080 |
| Multi-family residential (except high-rise) | $13,884 | $14,059 |
| High-rise residential | $9,917 | $10,042 |
| Multi-family senior residential | $3,967 | $4,017 |
| Non-Residential (per square foot GFA) | ||
| Red | ||
| Office | $6.35 | $6.45 |
| Industrial | $3.20 | $3.25 |
| Bioscience facility | $0.00 | $0.00 |
| Retail | $5.70 | $5.75 |
| Place of worship | $0.00 | $0.00 |
| Private elementary and secondary school | $0.50 | $0.50 |
| Hospital | $0.00 | $0.00 |
| Social Service Agency | $0.00 | $0.00 |
| Other non-residential | $3.20 | $3.25 |
| Orange | ||
| Office | $15.95 | $16.15 |
| Industrial | $7.95 | $8.05 |
| Bioscience facility | $0.00 | $0.00 |
| Retail | $14.25 | $14.45 |
| Place of worship | $0.00 | $0.00 |
| Private elementary and secondary school | $1.30 | $1.30 |
| Hospital | $0.00 | $0.00 |
| Social Service Agency | $0.00 | $0.00 |
| Other non-residential | $7.95 | $8.05 |
| Yellow | ||
| Office | $19.95 | $20.20 |
| Industrial | $9.95 | $10.10 |
| Bioscience facility | $0.00 | $0.00 |
| Retail | $17.80 | $18.00 |
| Place of worship | $0.00 | $0.00 |
| Private elementary and secondary school | $1.65 | $1.65 |
| Hospital | $0.00 | $0.00 |
| Social Service Agency | $0.00 | $0.00 |
| Other non-residential | $9.95 | $10.10 |
| Green | ||
| Office | $19.95 | $20.20 |
| Industrial | $9.95 | $10.10 |
| Bioscience facility | $0.00 | $0.00 |
| Retail | $17.80 | $18.00 |
| Place of worship | $0.00 | $0.00 |
| Private elementary and secondary school | $1.65 | $1.65 |
| Hospital | $0.00 | $0.00 |
| Social Service Agency | $0.00 | $0.00 |
| Other non-residential | $9.95 | $10.10 |
| Existing Rates | New Rates | |
| Countywide | ||
| Single-family detached | $26,827 | $23,062 |
| Single-family attached | $20,198 | $24,227 |
| Multi-family (except high-rise) | $12,765 | $19,937 |
| High-rise | $5,412 | $6,791 |
| Multi-family senior | $0 | $0 |