The Levy Year 2012 real property tax rate dataset reflects all the rates per $100 set each year by the County Council. These rates are applied to the assessed value of the real property to derive the applicable ad valorem tax. The fully phased-in assessed value equals the full cash value of the property. The real property tax is levied annually on all taxable land and improvements. The tax rate schedule is updated annually. A detailed tax rate schedule for all tax classes is available by clicking on “Tax Rates” under the link for “County Taxes” when visiting the County website at www.montgomerycountymd.gov/finance or by calling 311 (240-777-0311). Update Frequency: Annually
This dataset has the following 17 columns:
| Column Name | API Column Name | Data Type | Description | Sample Values |
|---|---|---|---|---|
| TAX CLASS | tax_class | text | R057 R049 R014 R023 R083 view top 100 | |
| GENERAL COUNTY TAX | general_county_tax | number | 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. | 0.724 view top 100 |
| STATE TAX | state_tax | number | This tax is levied by the State of Maryland for the payment of principal and interest on State bonds. | 0.112 view top 100 |
| MUNICIPAL DISTRICT TAX | municipal_district_tax | number | Municipal District Property Tax is levied by each municipal area and generally funds street and sidewalk maintenance, trash removal, tree care, sanitation, and police protection. | 0.0500 0.2920 0.2620 0.0400 0.0000 view top 100 |
| TRANSIT TAX | transit_tax | number | Transit Tax is levied Countywide and funds public transportation services including the Ride On bus system. | 0.048 view top 100 |
| FIRE DISTRICT TAX | fire_district_tax | number | Fire District Tax is levied Countywide and funds fire and rescue services. | 0.134 view top 100 |
| ADVANCED LAND ACQUISITION TAX | advanced_land_acquisition_tax | number | Advance Land Acquisition Tax is levied Countywide and funds land acquisitions by the Maryland-National Capital Park and Planning Commission (M-NCPPC). | 0.001 view top 100 |
| METRO-POLITAN TAX | metro_politan_tax | number | Metropolitan Tax funds M-NCPPC local park facilities and parks programs. Whether a taxpayer pays one of these special area taxes depends on where the property is located. | 0.054 view top 100 |
| REGIONAL TAX | regional_tax | number | Regional Tax funds M-NCPPC planning and administrative programs. Whether a taxpayer pays one of these special area taxes depends on where the property is located. | 0.018 view top 100 |
| RECREATION TAX | recreation_tax | number | Recreation tax funds recreation facilities and programs. Whether a taxpayer pays one of these special area taxes depends on where the property is located. | 0.021 view top 100 |
| STORM DRAINAGE TAX | storm_drainage_tax | number | Storm Drainage Tax funds storm drainage improvements. Whether a taxpayer pays one of these special area taxes depends on where the property is located. | 0.003 view top 100 |
| PARKING LOT DISTRICT TAX | parking_lot_district_tax | number | Parking Lot District Tax funds parking lot districts improvements. Whether a taxpayer pays one of these special area taxes depends on where the property is located. | 0.124 0.062 0.240 0.120 0.158 view top 100 |
| URBAN DISTRICT TAX | urban_district_tax | number | Urban District Tax funds urban district improvements. Whether a taxpayer pays one of these special area taxes depends on where the property is located. | 0.012 0.024 0.030 view top 100 |
| NOISE ABATEMENT DISTRICT TAX | noise_abatement_district_tax | text | Noise Abatement Tax funds noise abatement district improvements. Whether a taxpayer pays one of these special area taxes depends on where the property is located. | 0.000 0.010 view top 100 |
| DEVELOPMENT DISTRICT TAX | development_district_tax | text | Development District and Special Taxing District Tax is levied to finance certain infrastructure improvements through secured bond issuance. Revenues collected are used exclusively for the applicable district. | 0.112 0.173 0.099 view top 100 |
| TOTAL SPECIAL SERVICE AREA TAX | total_special_service_area_tax | number | The Special Service Area Tax includes Transit, Fire District, Advanced Land Acquisition, Metropolitan, Regional, Recreation, Storm Drainage, Parking Lot District, Urban District, Noise Abatement District, and Development District taxes. | 0.279 0.183 0.276 0.204 0.353 view top 100 |
| TOTAL TAX RATE | total_tax_rate | number | 1.1150 1.3110 1.2810 1.1890 1.1650 view top 100 |