§ 10-6 Home improvements.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 10-6 (2026)
§ 10-6 Home improvements.LinkCopy Citation
(a)Definitions.
The definitions for “dwelling” and “homeowner” contained in <cite data-doc="Md. Code" data-path="gtp|9-304">State Tax-Property Article § 9-304(e) </cite>are incorporated into this section by this reference.
(b)Credit granted.
There is established a property tax credit, as authorized in <cite data-doc="Md. Code" data-path="gtp|9-304">State Tax-Property Article § 9-304(e), </cite>against the property tax imposed on the increased value of the dwelling that is due to improvements made to the property that is owned by qualifying owners.
(c)Qualifications — in general.
(1)
The tax credit granted under the provisions of this section shall be applied against the property tax on a dwelling that:
(i)
is owned by a homeowner;
(ii)
has been substantially improved since the last reassessment; and
(iii)
is reassessed at a higher value.
(2)
The property tax credit may not apply to the value of the improvements to the dwelling that exceed $100,000.
(3)
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.
(d)Qualifications — compliance with Codes.
(1)
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>.
(2)
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.
(3)
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>.
(4)
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.
(e)Amount of credit.
The tax credit provided under this section shall equal the amount of property tax imposed on the increased value of the dwelling that is due to the improvements made to the property, multiplied by:
(1)
100% for the 1<sup>st</sup> taxable year following the 1<sup>st</sup> reassessment after the improvements are made;
(2)
80% for the 2<sup>nd</sup> taxable year following the 1<sup>st</sup> reassessment after the improvements are made;
(3)
60% for the 3<sup>rd</sup> taxable year following the 1<sup>st</sup> reassessment after the improvements are made;
(4)
40% for the 4<sup>th</sup> taxable year following the 1<sup>st</sup> reassessment after the improvements are made;
(5)
20% for the 5<sup>th</sup> taxable year following the 1<sup>st</sup> reassessment after the improvements are made; and
(6)
0% for each taxable year thereafter.
(f)Transfers of property.
If a dwelling that is eligible for a tax credit under this section is transferred, the grantee is eligible for the balance of the property tax credits under this section in the same manner and under the same conditions as the grantor of the property.
(g)Rules and regulations; administration.
The Director of Finance may:
(1)
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;
(2)
settle disputed claims that may arise in connection with the credit authorized by this section; and
(3)
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.
History: Ord. 94-446
History: Ord. 02-475
History: Ord. 07-552
History: Ord. 15-427
History: Text Conformed 02/25/21