Montgomery County Register
March 1, 2026, Montgomery County Register Notices
Pursuant to Chapter 52, Article X, section 85(d)(2) of the Montgomery County Code, the Chief Administrative Officer (CAO) has adjusted the total real property tax values and income levels for the local Homeowners Property Tax Credit (HOTC) under subsections 52-85 (a)(7), (b)(3), and (c)(2).
The HOTC property tax values and income levels adjustment is the mathematical outcome of the most recent published Consumer Price Index for All Urban Consumers (CPI-U) for the Washington-Arlington-Alexandria Core Based Statistical Area (CBSA) at the time of the adjustment divided by the annual value of the CPI-U for the CBSA from the year prior to the current year. The CAO must round those calculated adjustments to the nearest multiple of $10.
The CPI-U for the CBSA increased from a 2024 annual level of 315.186 to a 2025 annual level of 321.993, an increase of 2.16%. The existing HOTC property tax values and income levels and those values increased by 2.16% ─ the resulting new values as of July 1, 2026 ─ are shown in the table below.
| TABLE 1 | |||
| HOTC Property Tax Levels and Income Levels | |||
| New Levels for the Period Levy Year 2026 | |||
| Code Section | Existing Level | New Value as of 7/1/2026 | |
| Total Real Property Tax Multiplier | 52-85 (a) (7) | $375,000 | $383,100 |
| Eligibility - Net Worth | 52-85 (b) (3) | $250,000 | $255,400 |
| Eligibility - Gross Income | 52-85 (b) (3) | $75,000 | $76,620 |
| Allowable Percentage Combined Gross Income Limit - 0% | 52-85 (c) (2) | $25,000 | $25,540 |
| Allowable Percentage Combined Gross Income Limit - 2% | 52-85 (c) (2) | $7,500 | $7,660 |
| Allowable Percentage Combined Gross Income Limit - 5% | 52-85 (c) (2) | $10,000 | $10,220 |
| Allowable Percentage Combined Gross Income Limit - 6.5% | 52-85 (c) (2) | $10,000 | $10,220 |
| Allowable Percentage Combined Gross Income Limit - 8% | 52-85 (c) (2) | $52,500 | $53,630 |
BY DECISION OF:
Jennifer Harling, Esq., Chief Labor Relations Officer Date: March 1, 2026
Office of Labor Relations
The Montgomery County Fire and Rescue Service (MCFRS), Office of the Fire Chief, requested that the Office of Labor Relations (OLR) assess and evaluate the essential duties of and issue a bargaining unit determination for the following Fire/Rescue Captain positions:
Fire/Rescue Captain, Quality Assurance/Quality Improvement
Grade B2
Classification Specification No. 003167
Position Nos. 002521.1 Fire/Rescue Captain- EMS QA-EMIHS
and 017356.2 Fire/Rescue Captain – EMS QI-EMIHS
In accordance with sections 33-105(b), 2-25D, and 2-64I (See Editor’s Note) of the Montgomery County Code (hereinafter, “Code”), the Chief Labor Relation Officer (hereinafter, “CLRO”) has determined that these Fire/Rescue Captain, Quality Assurance/Quality Improvement, Grade B2 positions, Nos. 002521.1 and 017356.2 are appropriately and necessarily excluded from the bargaining unit, pursuant to Code Article X (Fire and Rescue Collective Bargaining), Section 33-148(4)(C)(i) and (vi), which provides, in pertinent part, that:
Captain, Fire/Rescue Lieutenant . . . but not: (C) a Fire/Rescue Lieutenant or
Captain whose primary assignment is in (i) budget; . . . or (vi) quality
assurance. [Emphasis Supplied]
In this regard, a thorough review of the duties attendant to these Fire/Rescue Captain positions revealed that substantial budgetary and quality assurance-related responsibilities are central thereto, and that these responsibilities comprise a significant portion thereof.
Any individual or agent of the certified bargaining representative may file an objection to this determination with the Labor Relations Administrator, with notice to the Chief Labor Relations Officer, within 10 days of the publication of this notice:
Mark Pearce Jennifer Harling, Esq.
Montgomery County Labor Relations Administrator Chief Labor Relations Officer
11140 Rockville Pike Ste 100 Room 534 101 Monroe Street, 12 th Floor
Rockville, Maryland 20854 Rockville, MD 20850
[email protected] [email protected]
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