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Development Impact Tax Rates -  July 1, 2007 through June 30, 2009


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Pursuant to Chapter 52, Sections 57(e) and 90(e) 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 57(a) and 90(e).  As prescribed by law, the Director must adjust the previous rates by the change in the average annual rates in the Consumer Price Index for All Urban Consumers (CPI) for the Washington-Baltimore Consolidated Metropolitan Statistical Area for the two most recent years.  Based on the change in the CPI over the past two years, the existing rates were increased by a rate of 7.64 percent and to the nearest 5 cents for rates per square foot of gross floor area (GFA) or one dollar for rates per dwelling unit.  Table 1 provides the new rates for the Development Impact Tax for Transportation Improvements, while Table 2 provides the new rates for the Development Impact Tax for Public School Improvements.

TABLE 1
Development Impact Tax for Transportation Improvements Tax Rates

Existing Rates  New Rates
Residential
General
 Single-family detached $5,819 $6,264
 Single-family attached $4,761  $5,125
 Multi-family residential (except high-rise) $3,703 $3,986
 High-rise residential $2,645 $2,847
 Multi-family senior residential $1,058 $1,139
 Metro Station
 Single-family detached $2,910 $3,132
 Single-family attached $2,381 $2,563
 Multi-family residential (except high-rise) $1,852  $1,993
 High-rise residential $1,323 $1,424
 Multi-family senior residential $  529  $   569
Clarksburg
 Single-family detached $8,729 $9,396
 Single-family attached $7,142 $7,688
 Multi-family residential (except high-rise) $5,555 $5,979
 High-rise residential $3,968  $4,271
 Multi-family senior residential $1,587 $1,708
Non-Residential (per square foot GFA)
General
 Office $5.30 $5.70
 Industrial $2.65 $2.85
 Bioscience facility $0.00 $0.00
 Retail $4.75 $5.10
 Place of worship $0.30 $0.30
 Private elementary and secondary school $0.40 $0.45
 Hospital $0.00 $0.00 
 Other non-residential $2.65 $2.85
Metro Station
 Office $2.65 $2.85
 Industrial $1.30

$1.40

 Bioscience facility $0.00 $0.00
 Retail $2.40 $2.60
 Place of worship $0.15 $0.15
 Private elementary and secondary school $0.20 $0.20
 Hospital $0.00 $0.00
 Other non-residential $1.30 $1.40
 Clarksburg
 Office $6.35 $6.85
 Industrial $3.15 $3.40
 Bioscience facility $0.00 $0.00
 Retail $5.70 $6.15
 Place of worship $0.35 $0.40
 Private elementary and secondary school $0.55 $0.60
 Hospital $0.00 $0.00 
 Other non-residential $3.15 $3.40

TABLE 2
Development Impact Tax for Public School Improvements Tax Rates

Existing Rates  New Rates
Countywide
 Single-family detached $8,464 $9,111
 Single-family attached $6,348  $6,833
 Multi-family (except high-rise) $4,232 $4,555 
 High-rise $1,693 $1,822
 Multi-family senior $0.00 $0.00

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