Division II – Property Tax

All ordinary City taxes which are due and payable on July 1 for any year shall be overdue and in arrears on October 1 of the same calendar year, and from and after that date they shall bear, until paid:

The aforegoing due dates as stipulated in this subsection shall apply to all taxes based upon assessments reported to the Director of Finance provided that the bill therefor is rendered on or before August 31 in the taxable year for which such taxes apply.

Taxes based upon assessments reported to the Director of Finance, bills for which are rendered after August 31, in the taxable year for which such taxes apply, will be considered delinquent 30 days after the date of the bill therefor.

Such bills, if not paid within the 30-day period, shall bear, until paid:

Pursuant to the provisions of State Tax-Property Article §§ <cite data-doc="Md. Code" data-path="gtp|10-104">10-104</cite>, <cite data-doc="Md. Code" data-path="gtp|14-604">14-604</cite>, and <cite data-doc="Md. Code" data-path="gtp|14-702">14-702</cite>, there is hereby levied a tax on any real property completed during the period after July 1 in any year and through September 30, or otherwise first added to the assessment rolls during such period, for the 9 months beginning on October 1 and ending on the next succeeding June 30.

Taxes for these 9 months shall be computed by using the assessed valuation of the property at ¾ the current annual tax rate, and taxes imposed for these 9 months shall be due and payable as of the specified day of October 1 or as of the day a tax bill therefor was or reasonably should have been received or made available, whichever is the later date.

interest at the rate of 1% for each month and fraction thereof; and

penalty at the rate of 1% for each month and fraction thereof until paid.

Taxes levied pursuant to State Tax-Property Article §§ <cite data-doc="Md. Code" data-path="gtp|10-103">10-103</cite>, <cite data-doc="Md. Code" data-path="gtp|14-604">14-604</cite>, and <cite data-doc="Md. Code" data-path="gtp|14-702">14-702</cite>, on any real property completed during the period after October 1 in any year and through January 1 in the next succeeding year shall be computed by using the assessed valuation of the property at ½ the current annual tax rate.

Taxes imposed for these 6 months shall be due and payable as of the specified day of January 1 or as of the day a tax bill therefor was or reasonably should have been received or made available, whichever is the later date.

interest at the rate of 1% for each month and fraction thereof; and

penalty at the rate of 1% for each month and fraction thereof.

Pursuant to the provisions of State Tax-Property Article §§ <cite data-doc="Md. Code" data-path="gtp|10-105">10-105</cite>, <cite data-doc="Md. Code" data-path="gtp|14-604">14-604</cite>, and <cite data-doc="Md. Code" data-path="gtp|14-702">14-702</cite>, there is hereby levied a tax on any real property completed during the period after January 1 in any year and through March 30, or otherwise first added to the assessment rolls during such period, for the 3 months beginning on April 1 and ending on the next succeeding June 30.

The taxes for these 3 months shall be computed by using the assessed valuation of the property at ¼ the current annual tax rate, and taxes imposed for these 3 months shall be due and payable as of the specified day of April 1 or as of the day a tax bill therefor was or reasonably should have been received or made available, whichever is the later date.

interest at the rate of 1% for each month and fraction thereof; and

penalty at the rate of 1% for each month and fraction thereof.

interest at the rate of 1% for each month and fraction of a month; and

penalty at the rate of 1% for each month and fraction of a month.

shall be liable for payment of taxes under <cite data-doc="Md. Code" data-path="gtp|5-101">§ 5-101 {“Persons liable”} of the Tax-Property Article of the Maryland Code</cite>; and

may not be subject to a deed of trust, a mortgage, or any other encumbrance that includes the escrowing of property tax payments.

“Dwelling” means:

“Dwelling” includes:

in which any person with a legal interest in an eligible property may enroll; and

that allows any person with a legal interest in an eligible property to:

A person is not in compliance with the terms of an installment payment plan if the minimum payment on that installment payment plan is not made for a period of 90 days after the date the payment is due.

If a person is in compliance with the terms of an installment payment plan under this section, the Director may not take action under Title 14, Subtitle 8 of the State Tax-Property Article {“Collection”} to collect any property taxes in arrears that are included in the installment payment plan.

If a person is not in compliance with the terms of an installment payment plan, the Director may:

include the availability of an installment payment plan;

state the minimum terms of the plan that would be acceptable to the Director;

explain any alternate terms that may be available;

state the date by which the Department must be contacted to enter into an installment payment plan;

indicate the name and telephone number of a Department representative that a person may call to discuss the installment payment program; and

state what action the Department may take if the person does not enter into an installment payment plan by the date specified in paragraph (4) of this subsection.

the total amount and dates of the delinquent charges covered by the plan;

the total value of the plan, if different than the amount in paragraph (1) of this subsection;

the time period over which the total amount shall be paid;

the number, due date, and amount of each installment payment due under the plan; and

whether invoices will be sent by mail or electronic means.

the total number of persons enrolled in an active installment payment plan and the average amount of arrearage for all plans;

the total number of persons that entered into an installment payment plan in the prior fiscal year and the average amount of arrearage;

the number of persons enrolled in an installment payment plan that are not in compliance with the plan and the average amount of arrearage;

a summary of the resources that are available to assist a person that is not in compliance with an installment payment plan;

a summary of the outreach conducted by the Department to encourage people to enroll in an installment payment agreement; and

any additional information requested by the Director that is relevant to property tax arrearages and installment payment agreements authorized under this subtitle.

scanned electronically into the database required by City Code <cite data-path="|5|§16-1">Article 5, § 16-1 {“Record of conveyances and contracts”}</cite>; and

duly recorded among the land records in the Clerk’s office of the Circuit Court for Baltimore City; and

The City Comptroller may from the certified list hereinafter provided for, offer for sale any property purchased by the Mayor and City Council of Baltimore at sales of property by the Director of Finance for nonpayment of taxes, at either public or private sale.

If an offer be made for any such property which in the judgment of said City Comptroller shall be advantageous to the Mayor and City Council of Baltimore, the said City Comptroller is hereby authorized to accept such offer and further authorized and directed to execute and deliver to the purchaser an all right, title, and interest deed for the property upon payment of the purchase money.

Provided, however, that the property so offered for sale shall be contained in a list of properties, arranged by Councilmanic District, proposed to be sold hereunder, which shall be from time to time supplied by the City Comptroller to the members of the City Council and to the President of the City Council who shall have the list of properties published in the City Council Journal.

If no written objection to the sale thereof by a member of the Council is received by the President within 30 days of the publishing of the list in the Journal, he shall so certify to the Comptroller.

Where timely objection to the sale of the properties or any of them is made, the same shall be stricken from the list prior to certification as aforesaid.

In the event that a member of the City Council shall file such a written objection to the sale within 30 days of the publishing of such list, then the City Comptroller shall seek authority for such sale by ordinance of the Mayor and City Council, except in such cases where the purchaser has a title interest in the property, in which latter event no prior authorization by an ordinance of the Mayor and City Council shall be required.

And provided that all such sales shall be ratified by the Board of Estimates.

And provided further, that no deed or deeds shall pass under this section unless the same be approved as to form and legal sufficiency by the City Solicitor.

In this section, the following terms have the meanings indicated.

“Dwelling” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105 </cite>{“Homestead tax credit”}.

“Homeowner” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105 </cite>{“Homestead tax credit”}.

On receipt of an application from an eligible homeowner and subject to the limitation set forth in paragraph (3) of this subsection, the Director of Finance shall withhold the homeowner’s dwelling from tax sale for 1 year.

A homeowner is eligible to have the homeowner’s dwelling withheld from tax sale under this section if the homeowner:

In any tax year, the aggregate tax and lien liability of all homeowners for whom the Director of Finance has withheld their dwellings from tax sale under this section may not exceed $2 million.

Subject to the limitation set forth in paragraph (3) of this subsection, a homeowner may submit a renewal application annually to have the homeowner’s dwelling withheld from tax sale for an additional year provided that the homeowner demonstrates continuing eligibility under this section.

the total number of dwellings that were subject to this section;

the total and average amounts of outstanding taxes owed on the dwellings that were subject to this section; and

the number of dwellings that were subject to this section separated by the type of homeowner subject to this section.

There is a City Tax Sale Ombudsman in the Department of Housing and Community Development.

The Ombudsman shall:

assist homeowners to understand the process for collection of delinquent taxes;

actively assist homeowners to apply for tax credits, discount programs, and other public benefits that may assist the homeowners to pay delinquent taxes and improve their financial situation;

refer homeowners to legal services, housing counseling, and other social services that may assist homeowners to pay delinquent taxes and improve their financial situation; and

maintain a website that:

“Department” means the Baltimore City Department of Housing and Community Development.

“Department” includes any attorney representing the Department in an action filed under this subtitle.

the real property must be:

the real property must be at least 6 months in arrears on taxes and liens; and

the total amount of liens for unpaid taxes on the property must exceed the lesser of the total value of the property as last determined by :

The Department may not file an action for foreclosure against a property under this subtitle if the property is subject to an active lien certificate held by a third party.

Provided that the property otherwise meets the requirements set forth in subsection (b) of this section, the Department may file an action for foreclosure against real property under this subtitle if:

Prior to filing a complaint under this subtitle, the Department shall send notice by certified mail, restricted delivery, return receipt requested, to the record owner of the subject property at the tax address on record among the City’s real property records.

The notice required by this subsection shall:

the property otherwise meets the specifications in <cite data-path="|28|§8.1-3|(b)">§ 8.1-3(b) {“Applicable properties”} of this subtitle</cite>;

the Department has sent the notice required by subsection (a) of this section; and

the full payment of municipal liens has not been paid within 30 days from the date the notice described in paragraph (2) of this subsection was sent.

a description of the property as it appears in City land records;

the tax identification number of the property;

a statement that taxes for the property are delinquent at the time of filing;

the amount of taxes that are delinquent for the property at the time of filing;

the names and last known addresses of all interested parties to the property and, if applicable, a statement that the address of a particular interested party to the property is unknown;

a statement that the property is either:

if the Department states that the property is an improved property cited by the Department as vacant and unsafe or unfit for habitation or another authorized use, a copy of any relevant notices or citations issued by the Department;

a request that the Circuit Court not schedule a hearing on the complaint until 30 days after the date that the complaint has been filed; and

a request that the Circuit Court enter a judgment that:

Subject to paragraph (2) of this subsection, an interested party may cure the delinquent taxes and liens on the property by paying all past due fees, payments, and penalties at any time prior to the entry of the foreclosure judgment.

An interested party may not cure the delinquent taxes and liens on the property by paying all past due fees, payments, and penalties after the entry of the foreclosure judgment.

The title of the complaint shall display the last known address of each defendant, as obtained from:

Other than the methods described in paragraph (1) of this subsection, the Department is not required to conduct any further investigations or to search any additional record to ascertain an address for a defendant.

In this subsection, “owner” means the owner of the fee simple, leasehold, or reversionary interest in a real property.

When the owner of a real property cannot be reasonably ascertained:

In order for the Department to designate a defendant as described in paragraph (2) of this subsection, immediately before the filing of the complaint, the Department shall perform a full records search consisting of at least 50 years in accordance with generally accepted standards for title examination.

Any complaint filed under this subtitle against an unknown owner shall attach to it an affidavit by the individual performing the search described in paragraph (3) of this subsection that attests to the individual’s efforts.

On filing of a complaint under this subtitle and in accordance with the Maryland Rules, the Circuit Court shall issue a summons to procure the answer and the appearance of all defendants.

To the extent practicable and except as otherwise provided in this section, the summons required by this section shall be served on defendants in the manner described in Title 14, Subtitle 8, Part III of the State Tax-Property Article.

The order of publication shall be in substantially the following form: <strong>Order of Publication</strong> “The object of this proceeding is to secure the foreclosure of all rights of redemption in and vest title in the Mayor and City council of Baltimore to the following property in the City of Baltimore: (Here insert description of property in substantially the same form as the description that appears in the complaint.) The complaint states, among other things, that the real property is a vacant lot or improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice, and that the amounts necessary for redemption have not been paid. It is thereupon this .... day of ......., 20.., by the Circuit Court for Baltimore City, ordered, that notice be given by the insertion of a copy of this order in some newspaper having a general circulation in .... once a week for 3 successive weeks, warning all persons interested in the property to appear in this court by the .... day of ......, 20.., and redeem the property ....... and answer the complaint or thereafter a final judgment will be entered foreclosing all rights of redemption in the property, and vesting title in the Mayor and City Council of Baltimore, free and clear of all encumbrances.”.

Notice to a defendant may be made in any other manner that results in actual notice of the pendency of the action.

If notice is made under this subsection, the Department shall file an affidavit with the Court certifying the notice with a description of the method service used and the time of service.

an affidavit certifying that all provisions of this section have been complied with; and

to indicate that a good faith effort was made to serve the summons and complaint on each interested party, a copy of:

Whether to schedule a hearing is within the Circuit Court’s discretion.

If a hearing is scheduled, the hearing must be at least 30 days after the filing of the complaint and 60 days from the date of the order of publication.

the Department sent notice and a copy of the complaint to each interested party in accordance with this subtitle;

service of process and other notice requirements have been met; and

the information set forth in the complaint is accurate.

enter a judgment finding that:

order that the ownership of the real property is transferred to the Mayor and City Council pursuant to <cite data-path="|28|§8.1-13">§ 8.1-13 {“Title; Recordation”} of this subtitle</cite>.

all persons, known and unknown, who were parties to the action and who had a claim to the property, whether present or future, vested or contingent, legal or equitable, or several or undivided; and

all persons who were not parties to the action and had a claim to the property that was not recorded at the time that the action was commenced.

If the Department’s title search indicates that a property’s title is held in leasehold and the Department wishes for the property to be awarded in leasehold, the Department may ask the Court to award leasehold title.

Service of process having been rendered on the ground rent owner, either directly, if the owner has been identified and located, or by publication or other method approved by the Court, if the ground rent owner has not been identified or located, shall be sufficient for the Court to award fee simple title to a leasehold property.

After obtaining and recording an in rem foreclosure judgment, the City may retain title to the property or sell the property, pursuant to City Charter, Article V, § 5, and City Code, <cite data-path="|15|§2-7">Article 15, § 2-7</cite>, to advance the City’s blight elimination goals.

The goals described in paragraph (1) of this subsection include rehabilitation, redevelopment, creation or preservation of open or park space, or other similar uses.

The amount deposited under paragraph (1)(i) of this subsection shall be distributed to the owner and other defendants, upon their motions, in order of lien priority.

In determining the fair average value of the inventory for sale at retail for the 12 months preceding the date of finality, it shall be presumed in the absence of clear evidence to the contrary that a ratio of the entire inventory held by the taxpayer during said period shall be subject to assessment equal to the ratio that the total retail sales bear to the total sales for such period.

The terms “retail sale” and “sale at retail” as used in this section shall be construed to be a sale in any quantity or quantities of any tangible personal property to any person, partnership, association, corporation, or other legal entity, as said terms are defined in the State Tax-General Article, when the sale is for any purpose other than those in which the purpose of the purchaser is:

Provided, further, that in the year 1960 and each year thereafter, ores and unrefined metals shipped into the City, for refining by others than the owners thereof, and the metals derived therefrom, while the said ore, and unrefined metals, and metals derived therefrom, are in the hands of the refiner, shall be exempt from assessment and taxation for all ordinary municipal purposes.

The term “refining” as used herein, means the reduction of ores and unrefined metals to a fine and pure state, unmixed and not alloyed with other metals or compounds.

Provided that nothing in this section shall be deemed to limit the application of the exemption granted by <cite data-path="|37|§50|(a)">Article 37, § 50(a)</cite> of the Baltimore City Code of 1950, as said subsection was ordained by Ordinance 58-1340, to the extent that the same would otherwise be applicable.

if and when such personal property is used by any new manufacturing, milk processing, or laundering industry, as the case may be, located wholly within Baltimore City and if and when the plant or factory of such new manufacturing, milk processing, or laundering industry, as the case may be, is completed and placed in operation after July 1, 1958; or

if and when such personal property is acquired and used after July 1,1958, by an established manufacturing, milk processing, or laundering industry, as the case may be, located wholly within Baltimore City for or in connection with the expansion, growth or development of such established manufacturing, milk processing, or laundering industry, as the case may be, and the total assessed valuation of such personal property is in excess of $10,000 in each and every instance or particular case which is covered by the provisions of this subsection.

Raw materials on hand and in the possession of, and manufactured products in the hands of, any new manufacturing, milk processing, or laundering industry, as the case may be, located wholly within Baltimore City and whose plant or factory is completed and placed in operation after July 1, 1958, beginning on July 1, 1958, and continuing thereafter, shall be exempt from taxation for all ordinary municipal purposes of the Mayor and City Council of Baltimore.

Provided, the manufactured products in the hands of any such new manufacturing, milk processing, or laundering industry, as the case may be, with the exception of milk in the hands of the processor and bread in the hands of the baker, and food and food products in the hands of the processor or manufacturer thereof, and held in the hands of any such new manufacturing, milk processing, or laundering industry, as the case may be, for sale at retail by such manufacturer, milk processor, or launderer, shall not be exempt from taxation under the terms and provisions of this section.

In determining the fair average value of the inventory for sale at retail for the twelve months preceding the date of finality, it shall be presumed in the absence of clear evidence to the contrary that a ratio of the entire inventory held by the taxpayer during said period shall be subject to assessment equal to the ratio that the total retail sales bear to the total sales for such period.

The terms “retail sale” and “sale at retail” as used in this section shall be construed to be a sale in any quantity or quantities of any tangible personal property to any person, partnership, association, corporation or other legal entity, as said terms are defined in the State Tax-General Article, when the sale is for any purpose other than those in which the purpose of the purchaser is:

In case any such new manufacturer, milk processor, or launderer, as the case may be, shall also be engaged in the business of a jobber or a wholesaler, nothing in this section shall be construed to exempt from taxation the personal property, other than goods of his own manufacture or products produced by him, used in connection with said business of jobber or wholesaler.

located on privately owned property;

used by the public; and

licensed under State Transportation Article Title 5.

In this section, the following terms have the meanings indicated.

“Community managed open space” or “CMOS” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|7-519">State Tax-Property Article, § 7-519(a)(2)</cite>.

“Community open space management entity” or “COSME” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|7-519">State Tax-Property Article, § 7-519(a)(3)</cite>.

“Cultivated state” means a state where design and choice of plants and materials is guided by human preference.

“Natural state” means an undeveloped state where design and choice of plants and materials is not guided by human preference, with the exception of the elimination by human intervention of invasive or non-native species.

“Sensitive environmental areas” means forests or other undeveloped areas, in a natural state, that are managed to contribute ecological benefits to air or water or to provide animal and plant habitat.

for open spaces in a cultivated state, no larger than 2 acres;

for sensitive environmental areas, no larger than 10 acres; and

if owned by a COSME holding more than 3 community-managed open space sites, the COSME does not have more than 50% of its holdings within a 1-mile radius of any given site.

an annual status report by April 1st of each year that provides the information required by the Office of Sustainability, including the names and contact information for each CMOS’s manager and assistant manager; and

a more detailed report every 4 years that provides the information required by the Office of Sustainability, including information about the level of community involvement and improvements made at each CMOS.

For all properties acquired after the effective date, a COSME must include in deeds for property exempted under this section a requirement that the land will be used only as a CMOS in a cultivated or natural state so long as it is owned by the COSME.

A COSME acquiring land transferred to it from the City must include language approved by the Department of Real Estate or by the Board of Estimates in any deed for property exempted under this provision that grants the City a right of first refusal for the land in the event that the COSME seeks to sell or transfer the land.

In this section, the following words have the meanings indicated.

“Dwelling” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-304">State Tax-Property Article, § 9-304(g)</cite>.

“Finance Director” or “Director” means the Director of the City Department of Finance or the Director’s designee.

“Homeowner” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-304">State Tax-Property Article, § 9-304(g)</cite>.

for the 5 tax years preceding the purchase of the new dwelling in Baltimore City:

occupy the newly purchased dwelling as his or her principal residence;

submit an application to the Finance Director, in the form and containing the information that the Director requires, either:

for each tax year for which the credit is sought file a State income tax return as a resident of Baltimore City;

comply with all other procedures and conditions required by the rules and regulations adopted under this section; and

either:

Except as provided in paragraph (2) of this subsection, the credit granted under this section is a fixed amount of $4,000, to be allocated and applied over a period of 5 tax years as follows:

the local portion of the credit under <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article, § 9-105 </cite>{“Homestead tax credit”}; or

any other property tax credit provided by the City.

a person who purchases the dwelling from the homeowner receiving the credit; or

a dwelling that is subsequently purchased by the homeowner receiving the credit.

as if the homeowner had received the credit under § 9-105 beginning in the second year the homeowner occupied the dwelling; and

based on the full assessed value of the dwelling in each year the homeowner received the credit granted under this section.

the availability of the funds appropriated for the credit and its administration under <cite data-doc="Md. Code" data-path="gtp|9-304">State Tax-Property Article, § 9-304(g)(9)(i)</cite>; and

the order in which applications for the credit are received; and

the Mayor and the City Council; and

in accordance with <cite data-doc="Md. Code" data-path="gsg|2-1246">State Government Article, § 2-1246</cite>:

located on the site of cemetery property that is exempt under <cite data-doc="Md. Code" data-path="gtp|7-201">State Tax-Property Article § 7-201,</cite>

if the improvement is used as a dwelling by an employee of the owner of the exempt property.

The owner must file an application for this tax credit with the Director of Finance annually, on or before September 1 of the taxable year for which the credit is sought.

The application for the tax credit shall contain information that the Director of Finance considers necessary for determining the eligibility of the applicant.

contains no more than 4 dwelling units; and

either:

substantially rehabilitating the vacant dwelling in compliance with the code and laws applied to dwellings;

occupying the dwelling after rehabilitation as their principal residence; and

satisfying other requirements as may be provided in a Resolution of the Board of Estimates.

100% for the 1^st taxable year in which the property qualifies for the tax credit;

80% for the 2^nd taxable year in which the property qualifies for the tax credit;

60% for the 3^rd taxable year in which the property qualifies for the tax credit;

40% for the 4^th taxable year in which the property qualifies for the tax credit;

20% for the 5^th taxable year in which the property qualifies for the tax credit; and

0% for each taxable year thereafter.

The owner shall file an application for this tax credit with the Director of Finance annually, on or before September 1 of the taxable year for which the credit is sought.

The application for the tax credit shall contain information that the Board of Estimates considers necessary for determining the eligibility of the applicant.

purchasing a newly constructed dwelling;

occupying that dwelling as his or her principal residence;

filing an application for the credit either:

for each taxable year for which the credit is sought, filing a state income tax return as a resident of Baltimore City; and

satisfying all other conditions imposed by the regulations of the Director of Finance.

50% for the 1^st taxable year in which the property qualifies for the tax credit;

40% for the 2^nd taxable year in which the property qualifies for the tax credit;

30% for the 3^rd taxable year in which the property qualifies for the tax credit;

20% for the 4^th taxable year in which the property qualifies for the tax credit;

10% for the 5^th taxable year in which the property qualifies for the tax credit; and

0% for each taxable year thereafter.

Subject to the approval of the Board of Estimates, and subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance shall adopt regulations to carry out the provisions of this section.

These regulations:

shall be reported by the Director of Finance of Baltimore City as a “tax expenditure” for that fiscal year; and

shall be included in the publication of the City’s budget for any subsequent fiscal year with the estimated or actual City property tax revenue for the applicable fiscal year.

The Director of Finance shall develop by January 1, 1996, a method, which shall be approved by the Board of Estimates, for analysis of the public costs and benefits of the tax credits.

The method will include development of baseline data to include new residential construction, new housing tenure, and net migration trends in the City.

Measurement of the public costs and benefits of the tax credit will be made against baseline data and will include credit and administrative costs and estimates of benefits from property, income, and transfer tax revenues.

After June 30, 2019, additional owners of newly constructed dwellings may not be granted a credit under this section.

This subsection does not apply to an owner’s continuing receipt of a credit as allowed in subsection (d) with respect to a property for which a tax credit under this section was received for a taxable year ending on or before June 30, 2019.

The tax credit granted under the provisions of this section shall be applied against the property tax on a dwelling that:

The property tax credit may not apply to the value of the improvements to the dwelling that exceed $100,000.

To receive the tax credit under this section, the homeowner shall have the burden of showing that the increase in assessment is due to the value of the improvements to the dwelling that were made since the last assessment of the dwelling.

To continue eligibility for a tax credit under this section, a dwelling must remain in compliance with the City <cite data-path="|building-codes|VII">Property Maintenance Code</cite>.

If a dwelling owned by a person who has received a tax credit under this section is found to be in violation of the City <cite data-path="|building-codes|VII">Property Maintenance Code</cite>, the property owner is not eligible for any further tax credit under this section until the dwelling is determined again to be in compliance with that Code.

A dwelling that is again brought into compliance is eligible for a tax credit at the rate it would have been eligible before the violation of the <cite data-path="|building-codes|VII">Property Maintenance Code</cite>.

In addition to compliance with the <cite data-path="|building-codes|VII">Property Maintenance Code</cite>, the homeowner shall comply with all other parts of the <cite data-path="|building-codes">City Building, Fire, and Related Codes Article</cite>, including their permit requirements for improvements.

100% for the 1^st taxable year following the 1^st reassessment after the improvements are made;

80% for the 2^nd taxable year following the 1^st reassessment after the improvements are made;

60% for the 3^rd taxable year following the 1^st reassessment after the improvements are made;

40% for the 4^th taxable year following the 1^st reassessment after the improvements are made;

20% for the 5^th taxable year following the 1^st reassessment after the improvements are made; and

0% for each taxable year thereafter.

subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations necessary to implement the provisions of this section;

settle disputed claims that may arise in connection with the credit authorized by this section; and

delegate powers, duties, or functions in connection with the administration of the credit authorized by this section to the City Collector or any other employee of the City.

within 6 months after title to the property was transferred to the individual; or

for property purchased before June 1, 1999, on or before December 1, 1999.

40% of the property tax for each of the first 5 taxable years after the purchase of the real property;

35% of the property tax for the 6th taxable year after the purchase of the real property;

30% of the property tax for the 7th taxable year after the purchase of the real property;

25% of the property tax for the 8th taxable year after the purchase of the real property;

20% of the property tax for the 9th taxable year after the purchase of the real property;

15% of the property tax for the 10th taxable year after the purchase of the real property; and

0% of the property tax for each subsequent taxable year.

In this section, the following words have the meanings indicated.

“CHAP” means the Commission for Historical and Architectural Preservation or the Commission’s designee.

“Eligible improvements” means significant improvements to an historic property that have been approved by CHAP as meeting local preservation standards.

“Historic property” means a property:

“Significant improvements” means improvements, restoration, or rehabilitation for which the total documented construction cost equals or exceeds 25% of a property’s full cash value before commencement of the improvements, restoration, or rehabilitation.

The calculations specified in paragraphs (2) and (3) of this subsection are subject to:

Notwithstanding paragraph (3) of this subsection, if a property received preliminary approval under subsection (d) of this section before October 1, 2014, the credit shall be calculated in accordance with paragraph (2) of this subsection.

The credit calculated under this subsection shall be reduced by the amount of the credit, if any, for which the property is eligible under the Maryland Enterprise Zone Tax Credit Program.

This subsection applies only to development projects exceeding $3.5 million in documented construction costs,

For a project subject to this subsection to be eligible for any tax credit under this section:

When a project subject to this subsection applies for the credit, the developer must submit a statement of projected economic impact and public benefits for the project. 3 years from the date an application is accepted, the developer must submit statements of actual economic impact and public benefits for the project. Public benefit measures include neighborhood revitalization impact, job creation, tax generation, and minority business development.

If a project subject to this subsection is located in a Maryland Enterprise Zone, the credit under this section may be taken only for those parts of the property that have been rejected as ineligible for the enterprise zone tax credit.

to reduce the property’s tax liability for that tax year, after application of any other applicable credit, to less than the tax liability to which the property was subject, after application of any other applicable tax credit, before commencement of the eligible improvements; or

in any case in which the property’s tax liability for that tax year, after application of any other applicable credit, is less than the tax liability to which the property was subject, after application of any other applicable tax credit, before commencement of the eligible improvements.

is subject to eligibility requirements no less stringent than those applicable to credits authorized under <cite data-doc="Md. Code" data-path="gtp|9-204">Tax-Property Article § 9-204, of the Maryland Code</cite>;

is limited to a period of 10 consecutive tax years (or portion of a tax year), beginning with the first billing period that occurs after CHAP and the Finance Director have issued their final approvals;

is fully transferrable to a new owner for the remaining life of the credit; and

terminates if the property is converted so as to no longer meet established historic preservation standards.

maintain the major historic features of the property;

ensure that the property for which the credit was granted is in full compliance with the <cite data-path="|building-codes">City Building, Fire, and Related Codes Article</cite>; and

submit all statements required by subsection (f-1)(3) of this section.

A property owner seeking this credit shall:

The application shall contain the information, including identification of major historic features, that CHAP considers necessary for determining the eligibility of the applicant.

subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to carry out this section;

settle any disputed claims that may arise in connection with the credit authorized by this section; and

delegate his or her powers and duties to administer this section to any employee or agency of the City.

CHAP, in coordination with the Department of Finance, shall establish review procedures for the credit program established by this section.

The Department of Finance shall analyze the data submitted under subsection (f)(3) of this section.

In this section, the following words have the meanings indicated.

“Market-rate rental housing project” means a multifamily dwelling containing 5 or more units in which none of the units are subject to government restrictions on the amount of rent charged or the income level of the tenant.

“Newly constructed” means:

50% for the 1^st taxable year in which the property qualifies for the tax credit;

40% for the 2^nd taxable year in which the property qualifies for the tax credit;

30% for the 3^rd taxable year in which the property qualifies for the tax credit;

20% for the 4^th taxable year in which the property qualifies for the tax credit;

10% for the 5^th taxable year in which the property qualifies for the tax credit; and

0% for each taxable year thereafter.

The owner of a newly constructed market-rate rental housing project shall file an application for a tax credit under this section with the Director of Finance on or before September 1 of the 1^st taxable year in which the property qualifies and shall file an application annually thereafter for each year in which the credit is sought.

The application shall contain all information that the Director of Finance considers necessary for determining the eligibility of the applicant.

The Director of Finance shall analyze the public costs and benefits of the credits granted under this section and shall report annually the findings of the analysis to the Board of Estimates.

The method of analysis developed by the Director of Finance shall be approved by the Board of Estimates prior to its use.

In this section, the following words have the meanings indicated.

“Brownfields Incentive Fund” means the Brownfields Revitalization Incentive Fund established under <cite data-doc="Md. Code" data-path="83A|3-904">Article 83A, § 3-904 of the Maryland Code</cite>.

“Brownfields Incentive Program” means the Brownfields Revitalization Incentive Program established under “Economic Development Article, § 5-335 of the Maryland Code”.

“Brownfields site” means a qualified Brownfields site, as defined in “Economic Development Article, § 5-301(i) of the Maryland Code”.

“Increased property tax liability” means the remaining property tax liability, after first applying all other property tax credits applicable to the site, attributable to the increase in the assessment of a Brownfields site, including improvements added to the site within the tax-credit period provided for in this section, over the assessment of the Brownfields site before its voluntary cleanup.

5 taxable years; or

if the site is in a designated State Enterprise Zone, 10 taxable years.

the recipient of the credit withdraws from the voluntary cleanup program under § 7-512(a) or (b) of the Environment Article;

the Department of the Environment withdraws approval of a response action plan or a certificate of completion under § 7-512(e) and (f) of the Environment Article; or

the recipient of the credit otherwise ceases to qualify for the credit under this section or the rules and regulations adopted under this section.

An application for a tax credit under this section must be filed in the 1^st taxable year in which the property qualifies.

The application must be made on the form and contain the information that the Director of Finance specifies.

Before a credit may be granted, the applicant must provide satisfactory evidence of:

subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to carry out the provisions of this section;

settle any disputed claims arising in connection with the credit authorized by this section; and

delegate his or her powers and duties to administer this section to any employee or agency of the City.

A tax credit is granted against the City property tax imposed on the property located at 1101 E. Fort Avenue.

The tax credit applies only as long as the property is owned by the South Baltimore Little League and used by the League for amateur sports.

The amount of the tax credit equals 100% of the City property tax imposed on the property.

A tax credit is granted against the City property tax imposed on the personal property owned by the Northwest Family Sport Center, Inc.

The amount of the tax credit equals 100% of the City property tax imposed on the Center’s personal property.

In this section, the following terms have the meanings indicated.

“Eligible area” means any area that is eligible for designation as an eligible neighborhood under <cite data-doc="Md. Code" data-path="83B">Article 83B, §§ 4-201 through 4-208 of the Maryland Code</cite>.

“Qualifying renovations” means infrastructure renovations to accommodate advanced computer and telecommunications systems, including the installation of fiber-optic cable, emergency electrical capacity, emergency back-up power, fiber-optic risers, internal/external network cabling, information outlets, and other specialized equipment.

“State-of-the-art communications and utility standards” means the communication and utility standards published by the Electrical Industry Association and the Telecommunications Industry Association as EIA/TIA Standard 568, generally referred to as “Class 5” Installations.

that is in an eligible area; and

to which qualifying renovations have been made to meet state-of-the-art communications and utility standards.

A tax credit may be granted under this section only for 10 years or until the maximum credit amount of $750,000 is reached, whichever is first.

The 10-year credit period begins after:

The credit will be first applied to the tax bill generated after the State Department of Assessments and Taxation has issued a revised assessment notice on a part- or full-year basis.

The person responsible for paying property taxes should file an initial application for the credit concurrently with the application for building permits for the renovation work. In no event, however, may any application for a credit be accepted after a building permit is issued. The application shall estimate the costs of the proposed qualifying renovations, separately from all other costs.

Before renovations begin, the applicant must file renovation plans with the City Building Official and obtain preliminary approval that the plans meet state-of-the-art communication and utility standards.

During construction and on completion of the renovations, the applicant must obtain certification from the Building Official that the renovations conform to the approved plans.

On completion of the renovations, the applicant must provide documented evidence of the costs of the qualifying renovations.

maintaining the property in compliance with all City housing, building, health, fire, and other applicable City Code requirements; and

remaining current on all payments due to the City.

The Director of Finance may:

The Director of Finance shall report the estimated cost of all tax credits granted under this section in any fiscal year as a tax expenditure for that fiscal year and shall include that cost in the Ordinance of Estimates for that fiscal year.

In this section, the following terms have the meanings indicated.

“Arts and entertainment district” has the meaning stated in <cite data-doc="Md. Code" data-path="gec|4-701">State Economic Development Article, § 4-701</cite>.

“Arts and entertainment enterprise” has the meaning stated in <cite data-doc="Md. Code" data-path="gec|4-701">State Economic Development Article, § 4-701</cite>.

“Director” means the Director of Finance or designee.

“Eligible assessment” means the phased-in value, as applied by the State Department of Assessments and Taxation in the 1^st, 2^nd, or 3^rd year in a 3-year cycle under <cite data-doc="Md. Code" data-path="gtp|8-103">State Tax-Property Article § 8-103, </cite>attributable to the qualifying renovations, as determined by the State Department of Assessments and Taxation.

“Qualifying renovations” means renovations that are made:

“Qualifying residing artist” has the meaning stated in <cite data-doc="Md. Code" data-path="gec|4-701">State Economic Development Article, § 4-701</cite>.

In accordance with <cite data-doc="Md. Code" data-path="gtp|9-240">State Tax-Property Article § 9-240, </cite>a real property tax credit is granted against the City property tax imposed on a manufacturing, commercial, or industrial building that:

The credit is prorated to reflect the proportion of the building used by a qualifying residing artist or an arts and entertainment enterprise.

Except for properties eligible for a Maryland Enterprise Zone Tax Credit, the amount of the credit granted under this section is the amount of property tax imposed on the eligible assessment of the property, multiplied by:

For properties eligible for a Maryland Enterprise Zone Tax Credit, the amount of the credit granted under this section is the amount of property tax imposed on the eligible assessment of the property, multiplied by:

the property’s compliance with all City housing, building, health, fire, and other applicable code requirements;

the taxpayer’s remaining current on all payments due to the City;

the continued use of the property or eligible portion of the property by a qualifying residing artist or an arts and entertainment enterprise; and

the taxpayer’s providing to the Director an annual certification of that continued use.

subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to implement the provisions of this section;

settle disputed claims that may arise in connection with the credit authorized by this section; and

delegate powers, duties, or functions in connection with the administration of the credit authorized by this section to any employee of the City.

In this section, the following terms have the meanings indicated.

“Director” means the Director of Finance or designee.

the dwelling is owned by the surviving spouse of a fallen hero;

the dwelling is the surviving spouse’s legal residence;

the surviving spouse has not remarried; and

either:

subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to carry out this section;

settle disputed claims that arise in connection with the credit granted by this section; and

delegate powers, duties, or functions in connection with the administration of the credit to any employee of the City.

The credit is calculated by multiplying credit rate by the assessed value of the improved portion of the property.

The credit shall be granted annually on the initial July tax bill. No partial year credits may be granted.

A homeowner is entitled to the credit granted under this section regardless of the amount of the Homestead Tax Credit to which the homeowner is entitled.

The rate of the credit for each tax year shall be set by the Board of Estimates on or before the date on which the Board of Estimates states the rate for the levy of full rate property taxes in that tax year.

A property tax credit granted under this section, when combined with other tax credits, may not exceed the amount of property tax imposed on the property.

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance shall adopt rules and regulations necessary or appropriate to carry out the provisions of this section.

The Director of Finance may:

In this section, the following terms have the meanings indicated.

“High-performance” means a high performance building as defined in <cite data-doc="Md. Code" data-path="gtp|9-242">State Tax-Property Article § 9-242</cite>.

“Market-rate rental housing project” means a multi-family dwelling:

“Newly constructed or converted” means a high-performance market-rate rental housing project that:

The amount of the credit shall equal a percentage, as specified in paragraph (2) of this subsection, of 1 or another of the following:

The credit is limited to the following percentages of the amount computed under paragraph (1) of this subsection: <table class="layout-table"> <tbody> <tr> <td> <p class="text-indent-3">(i) in years 1 and 2</p> </td> <td> <p>100%</p> </td> </tr> <tr> <td> <p class="text-indent-3">(ii) in years 3, 4, and 5</p> </td> <td> <p>80%</p> </td> </tr> <tr> <td> <p class="text-indent-3">(iii) in year 6</p> </td> <td> <p>70%</p> </td> </tr> <tr> <td> <p class="text-indent-3">(iv) in year 7</p> </td> <td> <p>60%</p> </td> </tr> <tr> <td> <p class="text-indent-3">(v) in years 8, 9, and 10</p> </td> <td> <p>50%</p> </td> </tr> <tr> <td> <p class="text-indent-3">(vi) in year 11</p> </td> <td> <p>40%</p> </td> </tr> <tr> <td> <p class="text-indent-3">(vii) in year 12</p> </td> <td> <p>30%</p> </td> </tr> <tr> <td> <p class="text-indent-3">(viii) in years 13, 14, and 15</p> </td> <td> <p>20%</p> </td> </tr> </tbody> </table>

In no event, however, may the tax credit granted under this section, alone or combined with the State Enterprise Zone Tax Credit, exceed the amount of the property tax imposed on the property.

Downtown Area, within the area that is common to both the Downtown Management Authority District and the Maryland Enterprise Zone;

Reservoir Hill Area, within Census Tract 130100, Census Blocks 2001 and 3000;

Jonestown Area, within Census Tract 030200, Census Blocks 1000-1002 and 1014-1016;

W. Cold Spring Lane Area, within Census Tract 130806, Census Blocks 1002-1004 and 1006;

Poppleton Area, within:

York Road Area, within:

Bel Air Road Area, within:

Station North Area, within:

be subject to eligibility requirements no less stringent than those applicable to credits authorized under <cite data-doc="Md. Code" data-path="gtp|9-242">State Tax-Property Article § 9-242</cite>;

be for a period of 15 years for each property, starting with the first assessment after issuance of an occupancy permit for the completed project;

be fully transferrable to a new owner for the remaining life of the credit; and

terminate if, during the credit period, the project:

The property owner shall ensure that, during the credit period, the project for which the credit was granted is:

At the time of application for the credit, the property owner must submit a statement of projected economic impact and public benefits for the project. 3 years from the date an application is accepted, the owner must submit statements of actual economic impact and public benefits for the project. Public benefit measures include neighborhood revitalization impact, job creation, tax generation, and minority business development.

The owner shall submit the application for the tax credit to the Finance Department, with a copy to the Office of Sustainability, and pay the application fee set by the Board of Estimates.

If the property is transferred at any time, the new owner shall file an application to continue the credit.

subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to carry out the provisions of this section, including procedures for granting partial credits for eligibility for less than a full taxable year;

settle disputed claims arising in connection with the credit authorized by this section; and

delegate powers, duties, or functions in connection with the administration of the credit authorized by this section to any employee or agency of the City.

The Department of Finance shall establish review procedures for the program.

The Department of Finance shall analyze data submitted under subsection (f)(2) of this section.

In this section, the following terms have the meanings indicated.

“High-performance” means a high performance building as defined in <cite data-doc="Md. Code" data-path="gtp|9-242">State Tax-Property Article § 9-242</cite>.

“Market-rate rental housing project” means a multi-family dwelling:

“Newly constructed or converted” means a high-performance market-rate rental housing project:

The amount of the credit shall equal a percentage, as specified in paragraph (2) of this subsection, of 1 or another of the following:

The credit is limited to the following percentages of the amount computed under paragraph (1) of this subsection: <table class="layout-table"> <tbody> <tr> <td> <p class="text-indent-2">(i) in years 1 through 5</p> </td> <td> <p>80%</p> </td> </tr> <tr> <td> <p class="text-indent-2">(ii) in year 6</p> </td> <td> <p>70%</p> </td> </tr> <tr> <td> <p class="text-indent-2">(iii) in year 7</p> </td> <td> <p>60%</p> </td> </tr> <tr> <td> <p class="text-indent-2">(iv) in year</p> </td> <td> <p>50%</p> </td> </tr> <tr> <td> <p class="text-indent-2">(v) in year 9</p> </td> <td> <p>40%</p> </td> </tr> <tr> <td> <p class="text-indent-2">(vi) in year 10</p> </td> <td> <p>30%</p> </td> </tr> <tr> <td> <p class="text-indent-2">(vii) in years 11 and after</p> </td> <td> <p>0%</p> </td> </tr> </tbody> </table>

In no event, however, may the tax credit granted under this section, alone or combined with the State Enterprise Zone Tax Credit, exceed the amount of the property tax imposed on the property.

any project that involves improvements eligible for a tax credit under <cite data-path="|28|§10-8">§ 10-8 {“Historic restorations and rehabilitations”} of this subtitle</cite>; or

any project that involves modifications to or affecting a property listed individually on the National Register of Historic Places or located within a National Register Historic District, if the City’s Commission for Historical and Architectural Preservation determines that the modifications are incompatible with local historic preservation standards.

be subject to eligibility requirements no less stringent than those applicable to credits authorized under <cite data-doc="Md. Code" data-path="gtp|9-242">State Tax-Property Article § 9-242</cite>;