Montgomery County Register

June 1, 2017, Montgomery County Register Notices

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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

TABLE 1
Transportation Impact Taxes
New Rates for the Period 7/1/2017 through 6/30/2019
 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
TABLE 2
Public School Improvements Impact Taxes
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

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