Montgomery County Register

June 1, 2023, Montgomery County Register Notice

 

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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-News Record's Baltimore Construction Cost Index for calendar years 2021 and 2022, the existing rates were increased by a rate of 9.47%. 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 2021-2022 school year construction costs and enrollment data.

TABLE 1
Transportation Impact Taxes
New Rates for the Period 7/1/2023 through 6/30/2025
     
  Existing Rates New Rates
 Residential Uses ($/unit)    
 Red Policy Areas    
 Single-Family Detached $8,071  $8,835 
 Single-Family Attached $6,603  $7,228 
 Multi-Family Low Rise $5,134  $5,620 
 Multi-Family High-Rise $3,667  $4,014 
 Multi-Family Senior $1,466  $1,605 
 Student-Built Houses $0  $0 
 Orange Policy Areas    
 Single-Family Detached $20,173  $22,084 
 Single-Family Attached $16,506  $18,069 
 Multi-Family Low Rise $12,835  $14,051 
 Multi-Family High-Rise $9,168  $10,036 
 Multi-Family Senior $3,668  $4,015 
 Student-Built Houses $0  $0 
 Yellow Policy Areas    
 Single-Family Detached $25,217  $27,605 
 Single-Family Attached $20,633  $22,587 
 Multi-Family Low Rise $16,044  $17,563 
 Multi-Family High-Rise $11,460  $12,545 
 Multi-Family Senior $4,584  $5,018 
 Student-Built Houses $0  $0 
 Green Policy Areas    
 Single-Family Detached $25,217  $27,605 
 Single-Family Attached $20,633  $22,587 
 Multi-Family Low Rise $16,044  $17,563 
 Multi-Family High-Rise $11,460  $12,545 
 Multi-Family Senior $4,584  $5,018 
 Student-Built Houses $0  $0 
 Commercial Uses ($/SF)    
 Red Policy Areas    
 Office $7.35  $8.05 
 Industrial $3.70  $4.05 
 Bioscience Facility $0.00  $0.00 
 Retail $6.55  $7.15 
 Place of Worship $0.00  $0.00 
 Clergy House $0.00  $0.00 
 Private Elementary and Secondary School $0.60  $0.65 
 Hospital $0.00  $0.00 
 Charitable/Philanthropic Institution $0.00  $0.00 
 Other Non-Residential $3.70  $4.05 
 Agricultural Facility $0.00  $0.00 
 Orange Policy Areas    
 Office $18.45  $20.20 
 Industrial $9.15  $10.00 
 Bioscience Facility $0.00  $0.00 
 Retail $16.45  $18.00 
 Place of Worship $0.00  $0.00 
 Clergy House $0.00  $0.00 
 Private Elementary and Secondary School $1.50  $1.65 
 Hospital $0.00  $0.00 
 Charitable/Philanthropic Institution $0.00  $0.00 
 Other Non-Residential $9.15  $10.00 
 Agricultural Facility $0.00  $0.00 
 Yellow Policy Areas    
 Office $23.05  $25.25 
 Industrial $11.55  $12.65 
 Bioscience Facility $0.00  $0.00 
 Retail $20.55  $22.50 
 Place of Worship $0.00  $0.00 
 Clergy House $0.00  $0.00 
 Private Elementary and Secondary School $1.90  $2.10 
 Hospital $0.00  $0.00 
 Charitable/Philanthropic Institution $0.00  $0.00 
 Other Non-Residential $11.55  $12.65 
 Agricultural Facility $0.00  $0.00 
 Green Policy Areas    
 Office $23.05  $25.25 
 Industrial $11.55  $12.65 
 Bioscience Facility $0.00  $0.00 
 Retail $20.55  $22.50 
 Place of Worship $0.00  $0.00 
 Clergy House $0.00  $0.00 
 Private Elementary and Secondary School $1.90  $2.10 
 Hospital $0.00  $0.00 
 Charitable/Philanthropic Institution $0.00  $0.00 
 Other Non-Residential $11.55  $12.65 
 Agricultural Facility $0.00  $0.00 
 
TABLE 2
     
Public School Improvements Impact Taxes
New Rates for the Period 7/1/2023 through 6/30/2025
     
  Existing Rates New Rates
 Infill Impact Areas    
 Single-Family Detached $20,837  $30,343 
 Single-Family Attached $18,053  $26,028 
 Multi-Family Low Rise $5,487  $9,275 
 Multi-Family High Rise $3,116  $4,911 
 Farm Tenant House $20,837  $30,343 
 Senior Residential $0  $0 
 Turnover Impact Areas    
 Single-Family Detached $21,737  $30,719 
 Single-Family Attached $24,547  $35,018 
 Multi-Family Low Rise $11,354  $17,827 
 Multi-Family High Rise $5,061  $11,601 
 Farm Tenant House $21,737  $30,719 
 Multi-Family Senior $0  $0 
 
TABLE 3
             
Public School Utilization Premium Payments
New Rates for the Period 7/1/2023 through 6/30/2025
             
  Existing Rates New Rates
  Elementary Middle High Elementary Middle High
 Residential TIER 1 UPP (per unit)            
 Infill Impact Areas            
 Single-Family Detached $3,473 $2,084 $2,778 $5,057 $3,034 $4,046
 Single-Family Attached $3,009 $1,805 $2,407 $4,338 $2,603 $3,470
 Multi-Family Low Rise $915 $549 $732 $1,546 $928 $1,237
 Multi-Family High Rise $519 $312 $415 $819 $491 $655
 Turnover Impact Areas            
 Single-Family Detached $3,623 $2,174 $2,898 $5,120 $3,072 $4,096
 Single-Family Attached $4,091 $2,455 $3,273 $5,836 $3,502 $4,669
 Multi-Family Low Rise $1,892 $1,135 $1,514 $2,971 $1,783 $2,377
 Multi-Family High Rise $844 $506 $675 $1,934 $1,160 $1,547
 Residential TIER 2 UPP (per unit)            
 Infill Impact Areas            
 Single-Family Detached $6,946 $4,167 $5,557 $10,114 $6,069 $8,091
 Single-Family Attached $6,018 $3,611 $4,814 $8,676 $5,206 $6,941
 Multi-Family Low Rise $1,829 $1,097 $1,463 $3,092 $1,855 $2,473
 Multi-Family High Rise $1,039 $623 $831 $1,637 $982 $1,310
 Turnover Impact Areas            
 Single-Family Detached $7,246 $4,347 $5,797 $10,240 $6,144 $8,192
 Single-Family Attached $8,182 $4,909 $6,546 $11,673 $7,004 $9,338
 Multi-Family Low Rise $3,785 $2,271 $3,028 $5,942 $3,565 $4,754
 Multi-Family High Rise $1,687 $1,012 $1,350 $3,867 $2,320 $3,094
 Residential TIER 3 UPP (per unit)            
 Infill Impact Areas            
 Single-Family Detached $10,419 $6,251 $8,335 $15,172 $9,103 $12,137
 Single-Family Attached $9,027 $5,416 $7,221 $13,014 $7,808 $10,411
 Multi-Family Low Rise $2,744 $1,646 $2,195 $4,638 $2,783 $3,710
 Multi-Family High Rise $1,558 $935 $1,246 $2,456 $1,473 $1,964
 Turnover Impact Areas            
 Single-Family Detached $10,869 $6,521 $8,695 $15,360 $9,216 $12,288
 Single-Family Attached $12,274 $7,364 $9,819 $17,509 $10,505 $14,007
 Multi-Family Low Rise $5,677 $3,406 $4,542 $8,914 $5,348 $7,131
 Multi-Family High Rise $2,531 $1,518 $2,024 $5,801 $3,480 $4,640

 

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