Montgomery County, MD Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Rate (commercial use)
- up to $1.00 per $100 assessed value
- Rate (zoned but not commercial use)
- up to $0.50 per $100 assessed value
- Districts covered
- Silver Spring, Bethesda, Wheaton, Montgomery Hills
- Exemption available
- for on-site off-street parking, Sec. 60-6
Summary
Properties in the Silver Spring, Bethesda, Wheaton, and Montgomery Hills Parking Lot Districts pay a special ad valorem tax up to $1.00 per $100 of assessed value to fund off-street parking.
The council is hereby authorized... to levy and cause to be collected annually special taxes in the nature of ad valorem taxes not to exceed the following amounts... (1) A tax of one dollar ($1.00) on each one hundred dollars ($100.00) of assessed value of real property... used in whole or in part for commercial, industrial or general business purposes, and a similar tax of one dollar ($1.00) on each one hundred dollars ($100.00) of assessed value of all tangible personal property located on such land or within such improvements.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-90: Montgomery County Code contains legislation effective through May 7, 2026 | Zoning Updated Effective: April 13, 2026 | COMCOR Regulations effective as of July 1, 2026).
Full Breakdown
Montgomery County Code Chapter 60 lets the County Council levy an annual special ad valorem tax within the Silver Spring, Bethesda, Wheaton, and Montgomery Hills Parking Lot Districts: up to $1.00 per $100 of assessed value on real and personal property used for commercial, industrial, or general business purposes, or half that rate on property zoned for such use but not yet so used. Revenue funds acquisition, construction, and operation of district off-street parking facilities and is held in a separate fund per district under Sec. 60-16. Owners who provide qualifying off-street parking on their own site can get a full or partial exemption from the tax under Sec. 60-6 and Sec. 60-4.
Violations & Fines
Nonpayment is treated the same as delinquency on ordinary county property taxes, with the same interest, penalties, and lien priority under Sec. 60-3(d).
Frequently Asked Questions
Is this a tax on parking transactions?
Can a property owner avoid the tax?
Sources & Official References
Other rules in Montgomery County
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