Montgomery County Register

May 1, 2021 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, 52-55, and 52-59. 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-NewsRecord's Baltimore Construction Cost Index for calendar years 2019 and 2020, the existing rates were increased by a rate of 2.97% 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 Public School Improvements Impact Tax Rates were developed by the Montgomery County Planning Board staff, with input from Montgomery County Public Schools staff, and are based on 2020-2021 school year construction costs and enrollment data. The current rates and the new rates are as shown in the accompanying text, which should be published in the May edition of the County Register.

 
TABLE 1
Transportation Impact Taxes
New Rates for the Period 7/1/2021 through 6/30/2023
 
  Existing Rates New Rates
Residential Uses ($/unit)    
Red Policy Areas    
Single-Family Detached $7,838 $8,071
Single-Family Attached $6,413 $6,603
Multi-Family Low Rise $4,986 $5,134
Multi-Family High Rise $3,561 $3,667
Multi-Family Senior $1,424 $1,466
Student-Built Houses $0 $0
Orange Policy Areas    
Single-Family Detached $19,591 $20,173
Single-Family Attached $16,030 $16,506
Multi-Family Low Rise $12,465 $12,835
Multi-Family High Rise $8,904 $9,168
Multi-Family Senior $3,562 $3,668
Student-Built Houses $0 $0
Yellow Policy Areas​    
Single-Family Detached $24,490 $25,217
Single-Family Attached $20,038 $20,633
Multi-Family Low Rise $15,582 $16,044
Multi-Family High Rise $11,130 $11,460
Multi-Family Senior $4,452 $4,584
Student-Built Houses $0 $0
Green Policy Areas    
Single-Family Detached $24,490 $25,217
Single-Family Attached $20,038 $20,633
Multi-Family Low Rise $15,582 $16,044
Multi-Family High Rise $11,130 $11,460
Multi-Family Senior $4,452 $4,584
Student-Built Houses $0 $0
Commercial Uses ($/SF)    
Red Policy Areas    
Office $7.15 $7.35
Industrial $3.60 $3.70
Bioscience Facility $0.00 $0.00
Retail $6.35 $6.55
Place of worship $0.00 $0.00
Clergy House $0.00 $0.00
Private elementary and secondary school $0.55 $0.60
Hospital $0.00 $0.00
Charitable/Philanthropic Institution $0.00 $0.00
Other Non-Residential $3.60 $3.70
Agricultural Facility $0.00 $0.00
Orange Policy Areas    
Office $17.90 $18.45
Industrial $8.90 $8.90
Bioscience Facility $0.00 $0.00
Retail $16.00 $16.45
Place of Worship $0.00 $0.00
Clergy House $0.00 $0.00
Private School $1.45 $1.50
Hospital $0.00 $0.00
Charitable/Philanthropic Institution $0.00 $0.00
Other Non-Residential $8.90 $9.15
Agricultural Facility $0.00 $0.00
Yellow Policy Areas    
Office $22.40 $23.05
Industrial $11.20 $11.55
Bioscience Facility $0.00 $0.00
Retail $19.95 $20.55
Place of Worship $0.00 $0.00
Clergy House $0.00 $0.00
Private School $1.85 $1.90
Hospital $0.00 $0.00
Charitable/Philanthropic Institution $0.00 $0.00
Other Non-Residential $11.20 $11.55
Agricultural Facility $0.00 $0.00
Green Policy Areas    
Office $22.40 $23.05
Industrial $11.20 $11.55
Bioscience Facility $0.00 $0.00
Retail $19.95 $20.55
Place of Worship​ $0.00 $0.00
Clergy House $0.00 $0.00
Private School $1.85 $1.90
Hospital $0.00 $0.00
Charitable/Philanthropic Institution $0.00 $0.00
Other Non-Residential $11.20 $11.55
Agricultural Facility $0.00 $0.00

 

 
 
TABLE 2
Public School Improvements Impact Taxes
New Rates for the Period 7/1/2021 through 6/30/2023
 
  Existing Rates New Rates
Infill Impact Areas    
Single-Family Detached $20,510 $20,837
Single-Family Attached $17,841 $18,053
Multi-Family Low Rise $5,200 $5,487
Multi-Family High Rise $3,193 $3,116
Farm Tenant House $20,510 $20,837
Senior Residential $0 $0
Turnover Impact Areas    
Single-Family Detached $21,990 $21,737
Single-Family Attached $23,813 $24,547
Multi-Family Low Rise $12,148 $11,354
Multi-Family High Rise* $2,600 $5,061
Farm Tenant House $21,990 $21,737
Multi-Family Senior $0 $0
* The increase in the Turnover Impact Area Multi-Family Rise impact tax rate is
largely due to a correction in the classification of three structures in the Turnover
Impact Areas from multi-family high rise to multi-family senior.
 
TABLE 3
Public School Utilization Premium Payments
New Rates for the Period 7/1/2021 through 6/30/2023
 
                                                                   Existing Rates                                     New Rates
  Elementary Middle High Elementary Middle High
Residential TIER 1 UPP (per unit)            
Infill Impact Areas            
Single-Family Detached $3,418 $2,051 $2,735 $3,473 $2,084 $2,778
Single-Family Attached $2,974 $1,784 $2,379 $3,009 $1,805 $2,407
Multi-Family Low Rise $867 $520 $693 $915 $549 $732
Multi-Family High Rise $532 $319 $426 $519 $312 $415
Turnover Impact Areas​            
Single-Family Detached $3,665 $2,199 $2,932 $3,623 $2,174 $2,898
Single-Family Attached $3,969 $2,381 $3,175 $4,091 $2,455 $3,273
Multi-Family Low Rise $2,025 $1,215 $1,620 $1,892 $1,135 $1,514
Multi-Family High Rise $433 $260 $347 $844 $506 $675
Residential TIER 2 UPP (per unit)            
Infill Impact Areas            
Single-Family Detached $6,837 $4,102 $5,469 $6,946 $4,167 $5,557
Single-Family Attached $5,947 $3,568 $4,758 $6,018 $3,611 $4,814
Multi-Family Low Rise $1,733 $1,040 $1,387 $1,829 $1,097 $1,463
Multi-Family High Rise $1,064 $639 $851 $1,039 $623 $831
Turnover Impact Areas            
Single-Family Detached $7,330 $4,398 $5,864 $7,246 $4,347 $5,797
Single-Family Attached $7,938 $4,763 $6,350 $8,182 $4,909 $6,546
Multi-Family Low Rise $4,049 $2,430 $3,239 $3,785 $2,271 $3,028
Multi-Family High Rise $867 $520 $693 $1,687 $1,012 $1,350
Residential TIER 3 UPP (per unit)            
Infill Impact Areas            
Single-Family Detached $10,255 $6,153 $8,204 $10,419 $6,251 $8,335
Single-Family Attached $8,921 $5,352 $7,136 $9,027 $5,416 $7,221
Multi-Family Low Rise $2,600 $1,560 $2,080 $2,744 $1,646 $2,195
Multi-Family High Rise $1,597 $958 $1,277 $1,558 $935 $1,246
Turnover Impact Area            
Single-Family Detached $10,995 $6,597 $8,796 $10,869 $6,521 $8,695
Single-Family Attached $11,907 $7,144 $9,525 $12,274 $7,364 $9,819
Multi-Family Low Rise $6,074 $3,644 $4,859 $5,677 $3,406 $4,542
Multi-Family High Rise $1,300 $780 $1,040 $2,531 $1,518 $2,024
 
 
 

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