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June 17, 2008
Hagerstown, Maryland
The meeting of the Board of County Commissioners of
Washington County, Maryland was called to order at 4:04
p.m. by President John F. Barr with the following members
present: Vice President Terry L. Baker and Commissioners
Kristin B. Aleshire, James F. Kercheval, and William J.
Wivell.
PUBLIC HEARING – BUILDING EXCISE TAX ORDINANCE
Kirk C. Downey, Assistant County Attorney, reviewed the
proposed revisions to the Excise Tax Ordinance. He noted
that the changes made in the enabling legislation were
incorporated in the proposed revisions as well as the
recommendations made by the Excise Tax Task Force. Mr.
Downey stated that the newly-revised enabling legislation
will become effective on July 1, 2008. He stated that the
primary change in the Ordinance is the manner in which the
tax is applied. It is currently based on a flat rate for
residential structures and various square footage rates for
nonresidential structures. Construction will now be taxed
based upon the gross square footage for both residential
and non-residential development. The fee for residential
and nonresidential non-retail construction would be $3.00
per square foot and $1.00 per square foot for
nonresidential retail construction. Other revisions to the
Ordinance include the elimination of workforce housing
credits and the general elimination of exemptions.
Commissioner Barr opened the hearing for public comment.
Jim Laird, President of the Citizens for the Protection of
Washington County, spoke in support of the revisions.
Jeremy Holder spoke on behalf of Westfields Investments,
LLC, and stated that they oppose the provision for doubling
the tax for residential subdivisions of 25 lots or more
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when they reach the 26 lot during a fiscal year. Richard
Willson, Director of the Housing Authority of Washington
County, commented on the removal of the exemptions and
stated that he is willing to work with the Commissioners to
establish workforce housing credits for governmental
projects and 501(c)(3) organizations.
The public hearing was closed at 4:20 p.m. and opened for
discussion and questions from the Commissioners. It was
the consensus of the Commissioners to include “colleges or
universities accredited by the Maryland Higher Education
Commission” in Section 6.05. They also agreed to omit the
language “education and community” in Section 6.08(b) and
to add “including land” in Section 8.04 regarding capital
costs.
Commissioner Wivell asked for additional information on the
number of exemptions or credits that were granted in the
past year.
Commissioner Kercheval provided feedback on the “doubling”
issue and stated that the new language limits this to areas
with already overburdened infrastructure with specific
testing on the impact on schools and roads. He noted that
the Westfields Development, as well as other developments,
used the doubling factor to show the amount of excise tax
they would be paying the County as part of their mitigation
proposals to gain support for development approval by the
Commissioners.
Commissioner Barr informed the Commissioners that he
received a letter from Delegate Myers regarding the
Advisory School Design Review Committee, requesting
assurance that it is included in the Ordinance and will
continue to function. He also stated that he received a
letter from the Pen Mar Association of Realtors concerning
the make-up of the Committee. The Commissioners agreed
that they can address the composition of the Committee at a
later date if they choose to do so.
Commissioner Kercheval stated that while he had previously
voted against the proposed fees for residential and retail
as he is still concerned that the new rates will not be
revenue neutral, he feels that the Board already went
through the exercise of determining the rates in a previous
discussion, and will support the Ordinance as it is a good
compromise of a variety of different views.
JUNE 17, 2008
PAGE TWO
Motion made by Commissioner Kercheval, seconded by
Aleshire, to repeal the current Building Excise Tax
Ordinance Revision 4 as of 11:59 p.m. June 30, 2008 and to
reenact the Building Excise Tax Ordinance Revision 5, with
amendments, with an effective date of July 1, 2008.
Unanimously approved.
Commissioner Aleshire stated during discussion of the
motion that he did not come to the decision to revise the
Excise Tax Ordinance lightly. He stated that 15
recommendations from the Task Force were incorporated in
the Ordinance and felt that the Commissioners made a
reasonable compromise in the rates to recognize that growth
must pay its fair share.
Commissioner Barr stated that he opposed the doubling
provision, however, he supports the tax being levied on a
per square footage basis and is in support of the
Ordinance.
Commissioner Wivell stated that he understands Westfields’
position, but when their Adequate Public Facilities
Ordinance (APFO) agreement was approved, Westfields
understood that this would be a feature. He noted that
Westfields also included the doubling provision in their
justification to guarantee them to build at the number and
level projected at that time. He stated that the larger
developments have more of an impact on the County’s
infrastructure and feels it is a fair provision.
CONVENE IN CLOSED SESSION
Motion made by Commissioner Aleshire, seconded by
Kercheval, to convene in closed session at 4:54 p.m. to
discuss personnel matters that affect one or more specific
individuals, to consult with counsel to obtain legal
advice; and to consult with staff, consultants, or other
individuals about pending or potential litigation, in
accordance with Section 10-508 of the State Government
Article of the Annotated Code of Maryland. Unanimously
approved.
RECONVENE IN REGULAR SESSION
Motion made by Commissioner Kercheval, seconded by Baker,
to reconvene in open session at 5:14 p.m. Unanimously
approved.
In closed session, the Commissioners discussed personnel
matters that affect one or more specific individuals,
consulted with counsel to obtain legal advice; and
consulted with staff, consultants, or other individuals
about pending or potential litigation. Present during
closed session were Commissioners John F. Barr, Terry L.
Baker, Kristin B. Aleshire, James F. Kercheval, and William
J. Wivell. Also present at various times were John
Martirano, County Attorney; Kirk C. Downey, Assistant
County Attorney; Joni Bittner, County Clerk; Dan DiVito,
Director of Permits & Inspections; and Kathy Kroboth,
Zoning Administrator.
ADJOURNMENT
Motion made by Commissioner Wivell, seconded by Aleshire,
to adjourn at 5:14 p.m. Unanimously approved.
____________________________
County Administrator
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Assistant County Attorney
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County Clerk