What is a Special Taxing District?
A special taxing district is an area defined by the local government where a new tax is assessed to businesses and perhaps other properties and the revenue generated by the new tax is dedicated to a particular use within the district. Special taxing districts can be used in several ways:
- To fund directly capital construction of public infrastructure at a TOD
- To provide revenue or security for the repayment of a bond
- To fund operating and maintenance costs such as management contract costs, utilities, cleaning, snow removal, and security services within the defined district

Show All Answers

1. What does the term transit-oriented development mean?
2. Why is the State involved in transit-oriented development?
3. What does it mean to be a designated transit-oriented development (TOD) in Maryland?
4. Why designate some Transit-Oriented Development (TOD) projects and not others? Should all TODs be designated?
5. What are the benefits that designation brings to a Transit-Oriented Development (TOD) project?
6. What is the process for designating a TOD pursuant to Section 7-101(m)?
7. Do the State and local government designate a project, a zone, a planning effort, or something else?
8. Have any projects been designated TODs yet?
9. Is there a limit to the number of TOD designations that can be made?
10. What new financial tools did the 2009 TOD legislation grant to local governments for use solely at designated TODs?
11. What is tax increment financing (TIF)?
12. What is a Special Taxing District?
13. What is the Maryland Economic Development Corporation (MEDCO) and what role does it plan in TOD?
14. Are there dedicated funds in the State budget for TODs?
15. What are the characteristics of a good candidate for TOD Designation?
16. What types of transit stations make a TOD project eligible for designation?
17. Is there any new State legislation that might help support TOD projects?
18. How do Designated TODs relate to Smart Sites and other programs?
19. Whom do I contact to learn more about TOD and TOD Designations?