Montgomery County Council Introduces Expedited Bill for Parking Lot District Exemptions

September 24, 2014

On September 23, 2014, the Montgomery County Council introduced Expedited Bill 43-14 regarding tax exemptions in the County's Parking Lot Districts (PLDs), with a public hearing tentatively scheduled for October 14, 2014.

The County charges a PLD tax for all properties in the PLDs in the County (Silver Spring, Bethesda, Wheaton, and Montgomery Hills), with an exemption for properties that satisfy County Code parking requirements (with a partial taxation scenario for partial satisfaction).  The Code currently includes provisions for a property owner or lessee providing Code parking to file for a PLD tax exemption by April 1st of the tax year starting July 1st.  Because it became apparent that many clients were unaware of the provisions to secure a PLD tax exemption, and because of other "noticing" issues pertaining to the PLD tax, we raised these issues with some County Council members.

If passed, Bill 43-14, sponsored by Roger Berliner and Nancy Floreen, would allow property owners or lessees in the PLDs to apply for an exemption from PLD taxes for this current tax year that started July 1, 2014, during a one-time window ending December 31, 2014, notwithstanding the current law's April 1, 2014 deadline.

If you own or lease property in a County PLD that is providing the Code required parking but does not reflect a credit from the PLD tax on the July 1st tax bill, your rights could be affected, and Bill 43-14 could potentially be of benefit.  

Please contact one of the attorneys below if you have questions about whether your property is in a PLD, whether your property is subject to the PLD tax, your rights regarding any imposition of the tax, or how to determine whether pending Bill 43-14 may impact your property. 

Todd D. Brown at 301-961-5218 or tbrown@linowes-law.com

Yum Yu Cheng at 301-961-5219 or ycheng@linowes-law.com

C. Robert Dalrymple at 301-961-5208 or bdalrymple@linowes-law.com 

Heather Dlhopolsky at 301-961-5270 or hdlhopolsky@linowes-law.com

Stephen P. Elmendorf at 301-961-5110 or selmendorf@linowes-law.com

Erin E. Girard at 301-961-5153 or egirard@linowes-law.com

Nathan J. Greenbaum at 301-961-5196 or ngreenbaum@linowes-law.com 

Stephen Z. Kaufman at 301-961-5156 or skaufman@linowes-law.com

Anne M. Mead at 301-961-5127 or amead@linowes-law.com

Barbara A. Sears at 301-961-5157 or bsears@linowes-law.com

Emily J. Vaias at 301-961-5174 or evaias@linowes-law.com

Scott C. Wallace at 301-961-5124 or swallace@linowes-law.com

Gabrielle M. Duvall at 301-961-5264 or gduvall@linowes-law.com 

Robert C. Park at 301-961-5175 or rpark@linowes-law.com 

   

Linowes and Blocher LLP has prepared this e-blast for general information purposes only, and the information contained in it does not constitute legal advice. This e-blast is not an offer to represent you and does not create an attorney-client relationship with Linowes and Blocher LLP or any of the firm's lawyers. You should not act, or refrain from acting, in a manner that changes your legal position based upon any information contained in this e-blast without first consulting with an attorney.