
I often hear claims that the school impact tax rates charged to developers are based on faulty assumptions about the number of children who live in new housing units. While no one can predict exactly how many kids will live in a specific dwelling in the future, the methodology used to produce the generation rates used in school impact tax calculations is far more sophisticated and comprehensive than most people realize.
Every other year, Montgomery County Public Schools (MCPS) provides the Planning Department with a dataset that includes the address and grade of every MCPS student (with all other identifying information scrubbed from the dataset). The Planning Department then cross-references this information with parcel data that identifies the type … Continue reading