(a) The Council must establish the tax rates for each impact tax district, except as provided in subsection (b), by resolution, after a public hearing advertised at least 15 days in advance.
(b) For any development located in the White Flint Impact Tax District, the tax rates are $0.
(c) Any Productivity Housing unit, as defined in Section
25B-17(j), must pay the tax at 50% of the applicable rate calculated in subsection (a).
(d) Any building that would be located within one-half mile of the Germantown, Metropolitan Grove, Gaithersburg, Washington Grove, Garrett Park, or Kensington MARC stations must pay the tax at 85% of the applicable rate calculated in subsection (a).
(e) The County Council by resolution, after a public hearing advertised at least 15 days in advance, may increase or decrease the rates established under this Section.
(f) The Director of Finance, after advertising and holding a public hearing as required by Section
52-17(c), must adjust the tax rates set in or under this Section on July 1 of each odd-numbered year 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. The Director must publish the amount of this adjustment not later than May 1 of each odd-numbered year. (1986 L.M.C., ch. 54, § 1; 1989 L.M.C., ch. 17, § 1; 1990 L.M.C., ch. 40, § 1; 1992 L.M.C., ch. 17, § 1; 1995 L.M.C., ch. 25, § 1; 1997 L.M.C., ch. 34, § 1; 1999 L.M.C., ch. 3, § 1; , § 1; , § 1; , §§ 1 and 2;
, § 1; , § 1;
, § 1; , § 2;
, § 1.)
Editor’s note—Section 52-39 (formerly Section 52-47, , § 1) is quoted in F.D.R. Srour Partnership v. Montgomery County, 179 Md. App. 109, 944 A.2d 1149 (2008), aff’d., 407 Md. 233, 964 A.2d 650 (2009).
, § 1, states: Sec. 2. Effective date; Transition. This Act takes effect on March 1, 2017. The amendments to the development impact tax for transportation improvements and the development impact tax for public school improvements added by Section 1 of this Act, must apply to any application for a building permit filed on or after March 1, 2017. If a property owner is required to pay the development impact tax rates for transportation or public school improvements that take effect on March 1, 2017, the Director of Finance:
(a) must not require the payment of a transportation mitigation payment or a school facilities payment for the same development; and
(b) must refund the payment or give the property owner a credit against the development impact tax for
transportation due for the development in the amount of any transportation mitigation payment made for the same development prior to March 1, 2017.
, § 2 states: Expedited Effective Date. .... This Act takes effect on the date on which it becomes law and must apply to any transportation mitigation payment made on or after November 29, 2016.
, § 2, states: Effective date; Transition. This Act takes effect on March 1, 2017. The amendments to the development impact tax for transportation improvements and the development impact tax for public school improvements added by Section 1 of this Act, must apply to any application for a building permit filed on or after March 1, 2017. Any property owner who is required to pay the development impact tax rates for transportation or public school improvements that take effect on March 1, 2017 must not be required to pay a transportation mitigation payment or a school facilities payment.
, § 2, amended by , § 3, states, in part: ... Applicability; Refunds. ... This Act takes effect on December 1, 2010, and applies to any development located in the White Flint impact tax district for which a building permit is issued on or after December 1, 2010. If any development impact tax was collected under Article VII (now Article IV, , § 1) of County Code Chapter 52 before this Act took effect for any development to which this Act applies, the Director of Finance must promptly refund that tax as if a refund were due and claimed under County Code Section 52-54 (now Section
52-46, , § 1).
2003 L.M.C., ch. 27, § 2, states:
(a) This Act takes effect on March 1, 2004. The development impact tax imposed under Article VII (now Article IV, , § 1) of Chapter 52, as amended by Section 1 of this Act, applies to any building for which an application for a building permit is filed on or after that date.
(b) The development impact tax rates imposed under Section 52-57 (now Section
52-49, , § 1), as amended by Section 1 of this Act, do not apply to any building located in a Metro Station Policy Area or Town Center Policy Area if:
(1) a site plan which includes that building was approved by vote of the County Planning Board, or the equivalent body in any municipality, before May 1, 2003; and
(2) (A) a building permit is issued for that building before September 1, 2006; or
(B) if the building is part of a mixed use project, a building permit is issued for any building or structure in that project before March 1, 2005.
Any building to which this subsection applies is liable for the tax at the rates in effect on February 29, 2004.
(a) This Act takes effect on July 1, 2002, and applies to any development for which an application for a building permit is filed on or after that date.
(b) Each taxpayer in the County District must pay the development impact tax at 25% of the rates set in Section 52-57 (now Section
52-49, , § 1), as amended by Section 1 of this Act, for building permit applications filed between July 1, 2002 and December 31, 2002; 50% of the rates set in Section 52-57 (now Section
52-49, , § 1) for building permit applications filed between January 1, 2003, and June 30, 2003; 75% of the rates set in Section 52-57 (now Section
52-49, , § 1) for building permit applications filed between July 1, 2003 and December 31, 2003; and 100% of the rates set in Section 52-57 (now Section
52-49, , § 1) for building permit applications filed on or after January 1, 2004. To the extent that any taxpayer pays a lower rate than that set in Section 52-57 (now Section
52-49, , § 1) because this subsection applies, any credit claimed under Section 52-55 (now Section
52-47, , §1) must be reduced by the same ratio.
(c) In the County District, the development impact tax does not apply to any building if:
(1) a subdivision plan, project plan, or an equivalent development approval mechanism in Gaithersburg or Rockville, which includes that building was approved before July 1, 2002, and
(2) a building permit is issued before July 1, 2003.
Annotation to Ed. note (uncodified section of Bill):, § 2(a) is quoted in F.D.R. Srour Partnership v. Montgomery County, 179 Md. App. 109, 944 A.2d 1149, cert. granted, 405 Md. 290, 950 A.2d 828 (2008).
2001 L.M.C., ch. 10, § 1, added paragraph (c), Clarksburg. Previous paragraph (c) was changed to (d) editorially.
1992 L.M.C., ch. 17, §§ 3 and 4, read as follows:
“Sec. 3. The tax rates in Section 52-57 (now Section 52-49, , § 1), as amended by Section 1 of this Act, that apply to the Eastern Montgomery County impact tax district take effect on August 1, 1992, and apply to each development for which an application for a building permit is filed on or after that date. The tax rates in Section 52-57 (now Section 52-49, , § 1), as amended by Section 1 of this Act, that apply to the Germantown impact tax district take effect on July 1, 1993, and apply to each development for which an application for a building permit is filed on or after that date. “Sec. 4. Notwithstanding the provisions of Section 52-57 (now Section 52-49, , § 1), before its amendment by Section 1 of this Act, the tax rates that apply in the Germantown impact tax district to any development for which an application for a building permit is filed between August 1, 1992, and June 30, 1993, are as follows: Single-family residential (per dwelling unit) | |
Multifaily residential (per dwelling unit) | |
Office (per 1,000 sq.ft. GFA) | |
Industrial (per 1,000 sq.ft. GFA) | |
Retail (per 1,000 sq.ft. GFA) | |
Places of worship (per 1,000 sq.ft. GFA) | |
Private elementary and secondary schools (per 1,000 sq.ft. GFA) | |
Other nonresidential (per 1,000 sq.ft. GFA) | |
