Montgomery County, MD

This tax is levied by the State of Maryland for the payment of principal and interest on State bonds.

The General County tax is levied on all property in the County and funds, in part, such basic services as police protection, elementary and secondary education, the community college, transportation, health and social services, and libraries. There are additional County taxes that are levied either Countywide or in specially defined areas of the County to fund projects and programs. The following taxes are Countywide (all taxpayers pay these taxes): the Transit Tax, which funds public transportation services including the Ride On bus system, the Fire District Tax, which funds fire and rescue services, and the Advance Land Acquisition Tax, which funds land acquisitions by the Maryland-National Capital Park and Planning Commission (M-NCPPC). Seven additional taxes are levied only in specially defined areas: the Metropolitan Tax funds M-NCPPC local park facilities and parks programs and the Regional Tax funds M-NCPPC planning and administrative programs; five additional taxes fund recreation facilities and programs, storm drainage improvements, parking lot districts, urban districts, and noise abatement districts. Whether a taxpayer pays one of these special area taxes depends on where the property is located. To determine which Special Area taxes apply, please refer to the Tax Rate Schedule

The State of Maryland levies a fee on all properties in support of a dedicated Bay Restoration Fund (BRF) used to improve the water quality of the Chesapeake Bay. Since most property owners receive water and/or sewer service from their utility company, the majority of taxpayers pay this charge on their utility bill. Those who have a septic system and do not receive water service from a public utility are levied the fee on their property tax bill. For more information on the BRF, visit the Maryland Department of the Environment at www.mde.state.md.us/programs/Water/BayRestorationFund/Pages/index.aspx or call 410-537-3110 or 410-537-3382. A financial hardship exemption for eligible homeowners is available. If you are levied the BRF on your tax bill and wish to determine if you meet the eligibility criteria, please visit us at www.montgomerycountymd.gov/Finance/Resources/Files/BayRestorationForm.pdf or call 311.

This charge funds many of the County’s clean water initiatives mandated by the State including projects to restore eroded stream banks, upgrade stormwater ponds, control litter, clean storm drains, and install rain barrels, rain gardens and green roofs. A hardship exemption is available for homeowners and 501(c) (3) organizations, while property owners with stormwater controls may be eligible for a reduction. For more information, visit the Department of Environmental Protection at www.montgomerycountymd.gov/water/wqpc/index.html or call 311.

All ratepayers are billed directly for County supported solid waste and recycling services, facilities and programs. The solid waste charge is made up of components which vary based on the services provided. For non-residential property owners, the charge is based on the gross floor area and/or generator category, and for multi-family dwelling owners it is based on the number of units on file. For more information, visit the Department of Environmental Protection at http://www.montgomerycountymd.gov/dep or call 311.

In 2024, the Friendship Heights Urban District was created in partnership with the Friendship Heights Alliance and District of Columbia.

The Urban District coordinates place management, community building, and revitalization along the Wisconsin Avenue corridor in Chevy Chase, Maryland. The Urban District is managed, via contract with the Friendship Heights Alliance, a 501c(6) organization, by the Bethesda-Chevy Chase Regional Services Center.

Services provided by the Urban District include:

• Coordination among property owners, residents, businesses, and government stakeholders around planning, design and economic development.
• Marketing of Friendship Heights to attract residents, customers, and businesses vitality to the neighborhood.
• Enhanced cleaning and maintenance services along Wisconsin Avenue and commercial side streets.
• A more dynamic and vibrant public realm through landscaping, public art, and other placemaking interventions.

For more information: Friendship Heights Alliance

Transportation Demand Management (TDM) fees are charges for providing programs and services in Transportation Management Districts to support reducing traffic congestion and promoting alternative modes of travel, including transit, biking, car/vanpooling, and walking, as mandated by the Montgomery County Code. Fees are set by County Council Resolution each year during the budget process. TDM fees are currently 10 cents per square foot of Gross Floor Area (GFA) of commercial space for projects built after certain dates as designated in that Resolution. For more information about the fees, please refer to County Code Section 42A-31 or call MC311.

Note: County has waived penalties and interest during the Maryland declared Covid-19 emergency. P&I amounts have been adjusted accordingly.

The White Flint Development District tax rate is 0.11052 and the tax amount calculated is correct; however, the property tax bill only displays 4 decimal places which is 0.1105.

If the ITOC Recapture LY22 charge IS showing on your bill Most homeowners will not have this charge on their bill. However, if this charge is on your bill, it means you do not have a Homestead Tax Credit application on File with SDAT. Beginning with Levy Year 2022 (LY22), the period July 1, 2022, through June 30, 2023, State law requires a Homestead Tax Credit application to be on file with SDAT to qualify for the County Income Tax Offset Credit (ITOC). The ITOC is listed as "County Property Tax Credit" on tax bills and has been $692 for each eligible property for several years. If you have “ITOC Recapture LY22” and the property is your primary residence, please apply for the Homestead Tax Credit to receive the ITOC again beginning July 1, 2024. The Homestead Tax Credit is a one-time application and is necessary to ensure that the ITOC appears on future tax bills. To apply for the Homestead Tax Credit online, go to: https://sdathtc.dat.maryland.gov/ or for a paper application, go to: https://dat.maryland.gov/SDAT%20Forms/Homestead_application.pdf.