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A total of 22 independent municipalities and/or special taxing districts exist within Montgomery County. These municipalities are generally responsible for their own budgets and independently provide a wide array of services to their residents. A portion of the services provided fall into the category of capital improvements projects which, because of expected long-term usefulness, size, and cost, require significant expenditures of capital funds. Capital improvements are frequently programmed over more than one year and result in a durable capital asset: facilities and infrastructures such as buildings, roads, recreational facilities, and utilities.

A number of capital improvements which fall within municipal limits, or serve primarily the residents of a particular municipality, are included as projects in the County's FY19-24 Recommended Capital Improvements Program (CIP). Municipal financing for such projects generally appears labeled as intergovernmental funding on the project description form (PDF) and in summary reports.

In addition, the municipality itself may adopt and publish a capital improvements program. Of the several municipalities in Montgomery County, the City of Gaithersburg, the City of Rockville and the City of Takoma Park formally adopt five-year Capital Improvements Programs, and the Town of Poolesville formerly adopts a six-year Capital Improvements Program.


The City of Gaithersburg's five-year Capital Improvements Program is presented annually in the City's Budget. The recommended program will cover the period from FY19-23 and will contain a listing of the various capital projects being undertaken. Final action on the budget takes place annually in June. The City continues to be committed to using a Pay-As-You-Go approach to fund capital projects, thereby incurring no bonded debt. The City of Gaithersburg is one of the few municipalities in the country that is able to do so. To access information about these projects, go to www.gaithersburgmd.gov.


The City Manager of Rockville annually submits to the Mayor and City Council a five-year Capital Improvements Program (CIP). The CIP maps the City's capital investments, which consist of new buildings and facilities, significant on-going maintenance, and improvements to current facilities. The CIP is both a fiscal and planning device that allows the City to inventory and monitor all capital project costs, funding sources, departmental responsibilities, and project schedules. For further information regarding the City of Rockville's FY19-23 Capital Improvements Program may be obtained by visiting the City's website at www.rockvillemd.gov/budget or by contacting the City's Budget Office at 240.314.8400.


City of Takoma Park has a five-year Capital Improvements Program. Capital projects are funded through a variety of means, including an Equipment Replacement Reserve, Community Development Block Grant (CDBG) funds, and other Federal and State grant funds. For information regarding Takoma Park's FY19-23 CIP, please contact the City of Takoma Park Finance Department at 301.891.7210.


The Town Manager annually submits to the Commissioners of the Town of Poolesville a recommended six-year Capital Improvements Program. Capital items are typically related to its parks, major town projects, roads, and the drinking water and wastewater treatment systems. Further information regarding Poolesville's FY19-24 Capital Budget Plan may be obtained at www. poolesvillemd.gov.