RESIDENTS COMMITTEE ON TAX AND SERVICE DUPLICATION ISSUES

Reference Materials

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1. Resolution No. 2004-50 establishing the Takoma Park Residents' Committee on Tax and Service Duplication Issues

2. The 2003 Report on County/Municipal Tax Differentials and Tax Rebates issued by the Department of Legislative Services, Office of Policy Analysis in July 2004

3. Paper entitled "Municipal Double Taxation, Montgomery County vs. The City of Takoma Park" written by former City Manager Rick Finn

4. The final report of the Montgomery County Tax Duplication Task Force dated June 5, 1996

5. Article entitled "Municipal Double Taxation in Maryland" authored by James P. Peck, Director, Research and Information Management, Maryland Municipal League, Municipal Maryland, November 2003

6. Outline of presentation made by Alfred Martin, City of Hagerstown, at the Maryland Municipal League Conference, June 2003

7. Outline of presentation made by Suzanne Ludlow, City of Takoma Park, at the Maryland Municipal League Conference, June 2003

8. Memo from Charles H. Scherer, Legislative Analyst, to the Montgomery County Council regarding municipal tax duplication payments

• Recommendations from the Management and Fiscal Policy Committee regarding the FY05 Operating Budget for three NDAs (section 68 in the budget)
• Recommendations from the Management and Fiscal Policy Committee regarding the FY05 Operating Budget for the Municipal Tax Duplication NDA (pages 68-7)

9. Maryland Code, Title 6: Taxable Property; Imposition of Tax; Setting Tax Rates. Subtitle 3: Setting Property Tax Rates. Subsection 6-305: County tax rate in certain municipal corporations. (Applies only in the following counties: Allegany, Anne Arundel, Baltimore, Frederick, Garrett, Harford, Howard, Montgomery, and Prince George's.)

10. Maryland Code, Title 6: Taxable Property; Imposition of Tax; Setting Tax Rates. Subtitle 3: Setting Property Tax Rates. Subsection 6-306: County tax rate in certain other municipal corporations.

11. Materials provided by Sunil Pandya, Montgomery County Office of Management and Budget: Municipal Tax Duplication Reimbursement Program History & Current Status, Components of the Road Maintenance Reimbursement, Issue for Future Consideration

12. Modified FY05 Road Maintenance Related Payments Table provided by Sunil Pandya.

13. City Services/Tax Duplication Table Prepared by Suzanne Ludlow

14. Potential City Service Reductions Presented to City Council in Spring 2004

• Public Works
• Communications and Recreation
• Police
• Housing and Community Development, Library, and General Government

15. 11-30-04 Memo from City Manager Summarizing Revenue and Expediture Changes Discussed by City Council on November 29, 2004

16. 10-18-04 Memo from City Manager to City Council regarding Possible Revenue and Expenditure Changes

17. Police Rebate - Memorandum of Understanding Between Montgomery County and City of Takoma Park.

18. Explanatory Notes, City of Takoma Park General Fund; Statement of Revenues, Expenditures, and Changes in Fund Balance for the Years Ending June 30.

19. City of Takoma Park General Fund; Statement of Revenues, Expenditures, and Changes in Fund Balance for the Years Ending June 30.

• Excel Version
• PDF Version

20. Pie Chart, General Fund, FY05 Revenues

21. Pie Chart, General Fund, FY05 Expenditures

22. Bar Chart, Property Tax Rate, FY98 - FY05

23. Bar Chart, Real Property Assessable Base, FY98 - FY05

24. Bar Chart, Summary of Property Tax Versus Remainder of General Fund Revenues, FY95 - FY05

25. City of Takoma Park Municipal Tax Duplication Payment Summary, For the Years Ending June 30, 1995 - 2004

• Excel Version
• PDF Version

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Updated: 08/12/2005