identified issues that we suggest merit further study. These include alternativefinancing methods, and/or more extensive remodeling of these programs, both ofwhich we discuss in the report.
Impact taxes are designed to provide a mechanism whereby new development orgrowth can pay for the infrastructure needed to support itself. To determine whatlevel of impact taxes are a realistic reflection of the cost of growth for schools,three methods were considered.
By using current school construction costs and student generation ratesfor new housing by type, costs per housing unit by type can be estimated.MCPS report that current construction costs per student are $32,524 foran elementary student “seat”, $42,351 for a middle school student “seat”and $47,501 for a high school student “seat”.Single family, townhouse, and multi-family student generation rates fornew housing, by housing type can be applied to calculate per pupilconstruction costs.Student Generation FactorsHousing Type Elementary Middle HighSFD 0.3200.144 0.131SFA 0.2110.122 0.107Multi-family garden apt. 0.1530.056 0.073High/Low Rise w/parking 0.0420.039 0.033For example, a new single-family detached house on average generates0.320 elementary students (and 0.144 middle school students and 0.131high school students.) By multiplying the cost per an elementary studentseat, $32,524, by 0.320, we can assume that a single family detachedhouse’s share of an elementary seat totals $10,408. Similarly, the perpupil costs for each school level can be estimated and totaled to producethe cost per housing type.Cost per housing type ElementaryMiddleHigh TotalSFD $10,408$6,099$6,223 $22,729SFA $6,863$5,167$5,083 $17,112Multi-family garden apt $4,976$2,372$3,468 $10,815High/Low Rise w/parking $1,366$1,652$1,568 $4,585