Pursuant to Tax-General Article, Section 10-106, Annotated Code of Maryland, as amended, each County shall establish a County income tax equal to at least twenty percent (20%) and not more than sixty percent (60%) of the State income tax for an individual. The County income tax is established in an amount equal to sixty percent (60%) of the Maryland State income tax for an individual for each of the residents of Prince George's County effective January 1, 1995. 1999 — 3.01% 2001 — 3.04% 2000 — 3.00% 2002 — 3.10%

In accordance with the provisions of Section 1-101, Tax-Property Article, Annotated Code of Maryland, April 1 and October 1, are hereby established as quarterly dates of finality.

All property authorized for exemption under Section 9-318, Tax-Property Article, Annotated Code of Maryland, is hereby declared to be exempt. The exemptions permitted for community civic associations and corporations under Section 9-318(c), Tax-Property Article, Annotated Code of Maryland, shall be granted only if: Title to the property is held by a nonprofit community civic association or corporation which does not have the power by law through covenant(s) or other powers to assess fees based on property value against residents or property owners; The property is dedicated in perpetuity by appropriate plat or deed restriction to the use of the lot owners within the community or development; The use of such property and improvements thereon by the lot owners for community purposes within the community or development is not conditioned upon the payment of dues, fees, or other compensation; and Such property has been improved for recreational, social, or cultural uses prior to July 1, 1977. Application and proof of claims shall be filed with the tax assessor for Prince George's County. All applications filed prior to October 1, 1977, and subsequently approved, shall be effective for the tax levy year beginning July 1, 1977.

All property on which is located essential portions of improved airplane landing strips as certified by the Maryland State Aviation Administration, is hereby exempted from County property tax in accordance with Section 8-302, Tax-Property Article, Annotated Code of Maryland, provided that the landing strip is: Located on privately owned land; Used by the public; Licensed under Title V of the Transportation Article of the Annotated Code of Maryland; and Identified in the Maryland Aviation System Plan as essential to the State's air transportation system. Application and proof of eligibility for exemption shall be filed with the Director of Finance on forms approved by the Director of Finance no later than October 1 of the tax year for which exemption is sought.

All improved residential property, purchased prior to December 31, 2020, is hereby exempted from a portion of the County property tax in accordance with Section 9-318, Tax-Property Article, Annotated Code of Maryland, provided that the improved residential property is: Located within the defined Landfill Impact Zone dated April 2021 which includes current partial property tax credits totaling 41 units, plus the inclusion of additional residential units within the defined limits of the Landfill Impact Zone and totaling 2,080 units; or Within the area defined as the Landfill Impact Zone, and generally described as beginning at Largo Road at White House Road, southerly to opposite Kent Drive, westerly to Brooke Lane at Brown Station Road, continuing to Ritchie-Marlboro Road, northerly to White House Road, and crossing to McCarthy Drive and north of Heartland Court, easterly to Harry S. Truman Drive, northerly to Southwest Branch Western Branch waterway, which completes the enclosed area at the waterway crossing under White House Road near Largo Road. The partial property tax credit shall be granted for the full fiscal year following any portion of the immediately preceding fiscal year in which landfilling operations commence or continue pursuant to a State refuse disposal permit and shall be granted annually as long as the Brown Station Road Sanitary Landfill operates. The partial property tax credit shall be payable from the site development and environmental surcharge collected pursuant to Section 21-123 and shall be in an amount equal to the average cost of refuse collection for the eligible property. During any fiscal year, the total of all tax credits granted under this Section shall not exceed Six Hundred Thousand Dollars ($600,000). The partial property tax credit authorized on the existing 41 units plus the additional 2,080 residential units within the defined limits of the Landfill Impact Zone shall appear as a credit on the annual residential property tax bills of property owners. The application of the tax credit shall be reviewed with each update of the Ten Year Solid Waste Plan for the purpose of expanding the Brown Station Road Impact Zone consistent with a proposed expansion or extension of the Brown Station Road Sanitary Landfill.

Pursuant to the authority of Section 10-202, Tax-Property Article, Annotated Code of Maryland, property zoned M-A-C, L-A-C, E-I-A, and I-3 shall have any increased assessment due to the rezoning deferred for a period of five (5) years under the following conditions: The deferral is limited to that portion of the property designated for industrial or commercial use or a combination thereof which contains twenty-five (25) or more acres undeveloped and which is a remaining portion not proposed for development or use under an outstanding building permit. The deferral shall terminate upon the issuance of a building permit for that portion covered by the permit and for the entire tract when the undeveloped portion is less than twenty-five (25) acres. The deferral shall terminate upon the grant of a rezoning requested by the owner or agent, to a zoning classification not eligible for the tax deferral, and any tax deferred shall immediately be due and payable with interest. Upon the issuance of a building permit or the termination of the five (5) year deferral period, whichever occurs first, the full amount of the taxes deferred shall become due and payable with interest. Applications for the deferral of taxes under this Section shall be filed with the Director of Finance on forms supplied for that purpose. Upon the termination of the deferral, the property owner may elect in writing to pay the taxes and interest thereon in annual installments over a period not to exceed five (5) years. The annual interest rate on taxes deferred shall be calculated at twelve percent (12%) or at a rate equal to two percent (2%) below the "average prime rate" of interest as calculated below, whichever is less. The average prime rate of interest shall be the average of the prime rates of interest in effect on both the day the application for deferral was filed with the Director and the day on which the taxes so deferred become due. The prime rate of interest shall be the prime rate as published by the Wall Street Journal in the column titled "Money Rates." Deferred taxes shall constitute and remain a lien on the entire tract until paid or released by the Director of Finance. The Director may release a portion of the tract from the lien upon payment of a prorated amount equal to the taxes and interest due on the portion released. The provisions of this Section do not apply to any real property located within a tax increment district established pursuant to Title 5, Article 83A, Annotated Code of Maryland.

Pursuant to the authority of Section 10-201, Tax-Property Article, Annotated Code of Maryland, certain residential property rezoned through the Sectional Map Amendment process to a commercial, industrial, or to a mixed use zone, may have any increased assessment, due to the rezoning, deferred for a period of up to ten (10) years under the following conditions: The property must have been rezoned after July 1, 1984, from a residential zone under the Sectional Map Amendment process without an affirmative request to rezone by the property owner. At the time of such rezoning, and for the duration of the deferral, the residential property must be owner-occupied as the principal residence of the taxpayer. The property eligible for the deferral shall be limited to a one-family detached dwelling and the property on which the dwelling is situated, but in no event shall such property in excess of five (5) acres be eligible for the deferral. The deferral shall end on the occurrence of the earlier of any of the following: Sale of the property; Rezoning to a zone requested by the owner; Resubdivision of any portion of the property; Use of the property for other than a one-family residential purpose; or Expiration of the deferral period. Deferred taxes shall bear interest at the rate authorized by State law and a lien shall attach to the property for all deferred taxes and interest. Penalties shall not be charged during the period of deferral on any tax payments deferred under this Section. Applications for the deferral of taxes under this Section shall be filed, on forms supplied for that purpose, with the Director of Finance who is authorized to administer this Section.

For the tax levy year beginning July 1, 2000, and thereafter, a property owner may defer payment of a portion of County property taxes due on residential real property which is owned in fee simple and is occupied by an eligible owner in accordance with the provisions of this Section. An owner who has resided in a dwelling as the principal place of residence for five (5) consecutive years is eligible for a payment deferral under this Section if the owner or at least one of the owners: Is at least 65 years of age; Has been found permanently and totally disabled and has qualified for benefits under: The Social Security Act; The Railroad Retirement Act; Any Federal law for members of the United States Armed Forces; or Any Federal retirement system; or Has been found permanently and totally disabled by the Health Officer. The gross income or combined gross income of all owners, and all individuals who reside in the dwelling (except a person who pays reasonable fixed charges for rent or room and board), may not exceed $45,000 for the calendar year that immediately precedes the taxable year for which the deferral is sought. For purposes of this subsection, gross income or combined gross income shall be calculated in accordance with Section 9-104 of the Tax-Property Article of the Maryland Code. The amount of the property eligible for a deferral is limited to the real property on which the residence is located, the curtilage, as determined by the Supervisor of Assessments, and any adjacent unimproved land on the same lot or parcel that is not assessed on the basis of agricultural use. The amount of tax that may be deferred shall not exceed the increase in the County property tax rate from the date the owner elects to defer the payment of the tax. A deferral shall not be granted for taxes attributable to any improvement to the property not included in the assessed value of the property for the base year in which the tax deferral was granted. Interest shall accrue on the deferred taxes at the rate of 9% per year. The cumulative amount of the payment deferral and accrued interest shall be specified in the taxpayer's annual property tax bill. The Director shall record the amount of that deferral in the County tax records. The accumulation of deferred taxes and accrued interest must not exceed 50% of the full cash value of the property, as determined by the Supervisor of Assessments. A penalty shall not be charged during the period of the deferral on any taxes deferred under this Section. All taxes deferred and interest accrued on the taxes are a first lien on the property, with the priority of real property taxes, until paid or otherwise extinguished by operation of law. The deferred taxes and accrued interest are collectible by suit or by tax sale, regardless of any period of limitations imposed under law. In addition to being a first lien on the property, the deferred taxes and accrued interest constitutes a personal liability of the owner or owners who obtained the deferral. Except as otherwise provided in this Subsection, all deferred taxes and accrued interest becomes due and payable if: An owner deferring taxes, including any joint owner, ceases to own the property in fee simple through sale or other transfer of the property; An owner no longer occupies the property as their principal residence; The property becomes subject to tax sale; or The owner fails to submit a timely application for deferral. The property tax deferral remains available to a surviving spouse, or to a spouse or former spouse in possession of the residence under a written separation agreement or divorce decree, for amounts previously deferred. A spouse or former spouse may continue to defer taxes if otherwise eligible. An application for a tax deferral under this Section must be submitted to the Director of Finance no later than September 1 of the tax year in which the taxpayer seeks to obtain a tax deferral. Applications shall be on forms prepared by the Director and must be verified as true by the owner or each joint owner. The Director may request information to substantiate eligibility under this Section, including income tax records, and may require a certification by the applicant of all joint owners, persons having an equitable interest in the property and parties having a secured interest in the property. If the applicant is eligible, the Director shall execute a written agreement with the owner or each joint owner before a tax deferral can be made. The agreement must reflect the terms and conditions of the deferral including notice of the lien. The agreement may provide for repayment of the deferred taxes and accrued interest in installments if the owner ceases to occupy the property as that owner's principal residence but maintains ownership. The agreement must be recorded in the land records of the County at the owner's expense. A taxpayer may terminate the deferral at any time by giving written notice to the Director and paying all deferred taxes and accrued interest. Notice of termination of the deferral must also be recorded in the land records by the County at the owner's expense. The Director shall notify all mortgagees or beneficiaries under any deed of trust of a payment deferral under this Section and of the amount of tax to be deferred and when participation in the payment deferral program terminates. The Director may rely on any information provided by the taxpayer. The Director shall provide an annual report to the County Council by January 20 of each year that describes the number of deferrals, aggregate amounts of taxes deferred, interest accrued, and other relevant information.

In addition thereto, there is imposed a penalty for failure to make payment on or before October 1 of each year. Such penalty shall be one percent (1%) of the amount of taxes overdue and in arrears for each month or fraction thereof until paid. This Section shall apply to all such taxes based upon assessments made by either the State Department of Assessments and Taxation or any other authority, and applies to taxes upon tangible personal property by whomsoever assessed and subject to taxation in the County.

In accordance with the authority granted in Section 14-604, Tax-Property Article, Annotated Code of Maryland, delinquent three-quarter, one-half, and one-quarter year taxes shall bear interest at two-thirds of one percent (2/3%) per month or fraction thereof and penalty of one percent (1%) per month or fraction thereof until paid.

After the annual Budget and Appropriation Ordinance is adopted, the County Council, in the resolution establishing the tax rates on assessable real and personal property in the amounts required in the budget, may establish the rate of taxation on assessable personal property at a rate different than, but not less than, the rate imposed on assessable real property. The rate of taxation established for assessable personal property shall not be greater than Three Dollars and fifty-seven cents ($3.57) per One Hundred Dollars ($100.00) of assessed valuation.

The Director of Finance shall administer the system of tax credits provided for in this Section. Pursuant to the authority of Section 9-212, Tax-Property Article, Annotated Code of Maryland, there is hereby established a tax credit of one hundred percent (100%) of the County real property tax imposed on any real property improvement used solely as a tobacco barn, provided all the requirements of this Section are met. The Director of Finance shall provide and keep on hand the application forms for the tax credit. The application shall be made each year before April 1 after the date of finality; shall be made under oath; shall contain a legal description of the real property upon which the tobacco barn is located; and shall contain such information as will enable the Director of Finance to determine whether the applicant can qualify for the tax credit. In the event the Director of Finance determines that the application does not qualify for the tax credit, the reason for the denial shall be communicated to the applicant.

Pursuant to the authority of Section 9-220, Tax-Property Article, Annotated Code of Maryland, there is hereby established a tax credit of one hundred percent (100%) of the County real property tax imposed on any conservation land, as defined therein, provided all the requirements of this Section are met. The conservation land must be used: To assist in the preservation of a natural area; For the environmental education of the public; Generally to promote conservation; or For the maintenance of: A natural area for public use; or A sanctuary for wildlife. Application and proof of eligibility for exemption shall be filed with the Office of Law no later than October 1 of the tax year for which exemption is sought.

Estimated personal property tax defined. The estimated personal property tax for any fiscal year shall be an amount determined by applying the rate of tax for the current fiscal year to the assessment of personal property made by the State Department of Assessments and Taxation for the last preceding year for which an assessment is available. Personal property tax bills rendered on the basis of the estimated personal property tax will only be issued by the Director of Finance for tax bills which are estimated to exceed Ten Thousand Dollars ($10,000). Payment of estimated personal property tax. Whenever, by September 1 of the fiscal year, the Maryland Department of Assessments and Taxation has not notified the County Council or the Director of Finance of the assessment of any property which is subject by law to assessment by the said Department and the personal property tax based thereon, the estimated personal property tax shall be paid. Bills rendered on the basis of the estimated personal property tax shall be subject to the same interest and penalties as have been established by law with respect to all ordinary State, County, and taxing district taxes. Procedure upon determination of actual personal property tax: Estimated tax greater than the actual tax. If the estimated personal property tax paid for any fiscal year is greater than the tax as finally determined, the Director of Finance shall refund the difference to the taxpayer, with interest at the rate of eight percent (8%) per annum. Estimated tax less than actual tax. If the estimated personal property tax paid is less than the tax as finally determined, the taxpayer shall be billed for the difference. Any bill rendered for such additional amount, if not paid within thirty (30) days after the bill for the tax has been mailed to the taxpayer's address as shown on the tax rolls, shall be subject to interest and penalties as has been established by law with respect to all ordinary State, County, and taxing district taxes until paid.

Upon request by a municipality, as defined in Section 10-183(a)(4), the County Executive may authorize the Director of Finance to: Compute the real property tax levied by the municipality on each parcel of land on the tax rolls for Prince George's County; Include the municipal assessment and levy as a separate item on the County tax bill sent to taxpayers within the municipality; Collect the municipal tax on behalf of the municipality; and Remit the municipal revenues received to the municipality. The County Executive may: Require the municipality to reimburse the County for any costs incurred; Execute any agreement which may be necessary between the County and the municipality; and Direct the Director of Finance to issue regulations to implement this Section. Any action by the County under this Section shall be as a billing and collection agent for the municipality, and the municipality shall retain its full rights and responsibilities for tax administration, including procedures involving delinquent taxpayers.

The County may accept a credit card, issued by a company with which the County has an agreement, in payment of property taxes. The County may enter into an agreement with the issuer of a credit card, which permits the County to add a service charge to the amount owed to the County. If a person uses a credit card to pay an amount owed to the County for property taxes, the County may add the service charge to the amount owed. A service charge assessed under this Subsection: May not exceed the amount charged to the County for use of the credit card; and Shall be determined at the time the amount is paid. A property tax bill shall specify: That a credit card may be used to pay the taxes owed; The types of cards that may be used; and That if a credit card is used to pay the taxes, a service charge may be added to the amount owed.

The Director of Finance shall pay a Renters' Property Tax Relief Supplement to each resident who qualifies to receive a payment under the State property tax relief program for renters established pursuant to the Annotated Code of Maryland, Tax-Property Article, Section 9-102. For each taxable year, the Supplement to each eligible resident under this Section equals fifty percent (50%) of the State payment to the resident. The Director may require each eligible resident to submit an application for the Supplement, and may take any other action necessary to administer the Supplement. The County Executive may promulgate regulations to govern the implementation of this Section.

As used in this Subdivision, the following terms have the following meaning: Consumption shall mean the total units of energy or fuel sold to users. Director shall mean the Director of Finance or his designee. Motor vehicle shall mean any self-propelled vehicle, including mobile equipment commonly used in connection with farming and construction work, such as tractors, bulldozers, and other similar equipment. Revenues shall mean amounts billed for the sale, delivery, or distribution of energy or fuel to users, including, by way of description and not limitation, the amounts billed for energy or fuel adjustments and service charges, but excluding finance charges, late payment charges, other government taxes or surcharges, and charges associated with the initial hookup or reconnection to the vendor's system. User shall mean any person who purchases or acquires for use, other than for resale, the energy or fuel taxed under this Subdivision with the exception of the United States of America and its agencies, unless subjected to the tax pursuant to federal law, the State of Maryland and its agencies, and municipal corporations in the County. Vendor shall mean any person who sells, distributes, or delivers energy or fuel subject to the tax imposed by Section 10-205.01.

A tax is hereby imposed on the sale of electricity, natural gas, liquefied petroleum gas, and fuel oil used or to be used in the County subject to the following exceptions: Fuels used by motor vehicles; and Fuels used in the production of other forms of energy that are subject to this tax. The sale shall be deemed to have occurred at the time when evidence of sale is issued or employed by the vendor. The tax imposed under this Section is not part of the actual charge for energy or fuel and is not to be considered operating revenue of the vendor. Subject to the following exceptions, every vendor who makes any sale, distribution or delivery of electricity, natural gas, liquefied petroleum gas or fuel oil used or to be used in the County and subject to tax under this Section, shall itemize the tax on each bill and shall collect the tax from the user of said fuel or energy and report and remit the same to the County as hereinafter provided. The vendor shall have the same rights against the user for the collection of this tax as he has for the collection of the energy bill or fuel bill. Heating fuel vendors may include the tax imposed under this Section as part of the price charged for fuel oil, without itemizing the tax. The tax shall be the rate imposed under Subsection (h). The fuel oil bill shall clearly state that the tax is included in the price. The tax shall be collected by the heating fuel vendor on behalf of the County. The heating fuel vendor shall have the same rights against the user for the collection of this tax as he has for the collection of the fuel bill. Any vendor outside the jurisdiction of the State of Maryland who sells energy or fuel subject to the tax but does not deliver said energy or fuel directly to the user may collect the tax. Where the selling vendor collects the tax, said vendor shall be required to itemize, collect and remit the tax as required under this Section. Where the selling vendor does not collect the tax, either the vendor that delivers the fuel or energy or the user shall pay the tax to the Director within the time limits prescribed in Subsection (e) of this Section. The tax shall be reflected in terms of an amount per standard unit of measurement, and shall be computed by multiplying the rate by the number of units of energy or fuel reflected in the energy or fuel bill. Every vendor required to remit the tax shall file a return with the Director and pay the tax in quarterly installments for periods ending September 30, December 31, March 31, and June 30. Every user required to pay the tax pursuant to Subsection (c)(2) shall file a return with the Director and pay the tax within 30 days from the last day of the month in which the sale occurs. Any vendor, or user required to pay the tax pursuant to Subsection (c)(2), who fails to remit to the Director the taxes imposed under this Section shall be liable for the taxes due. Whenever a vendor, or user required to pay the tax pursuant to Subsection (c)(2), fails to remit the taxes due within the time prescribed for payment, the vendor, or user under Subsection (c)(2), shall be assessed the amount of the taxes due, plus interest at two-thirds percent (2/3%) per month or fraction thereof and penalty of one percent (1%) per month or fraction thereof until paid. The tax levied under this Section on energy and fuel bills rendered during the period July 1, 1987, through June 30, 1988, is hereby imposed at the following rates: Electricity $0.0033307 per kilowatt hour Natural Gas $0.0295718 per therm Liquefied Petroleum Gas $0.0517150 per gallon Fuel Oil $0.0393875 per gallon. For any fiscal year beginning after June 30, 1988, the rates of tax levied will be established in the following manner: On or before the preceding February 1, each vendor shall certify to the Director the revenues and consumption for the prior calendar year. The Director shall compute the proposed rates of taxation for the next fiscal year by multiplying the sums of the revenues for each classification of energy or fuel delineated in Subsection (h) by .05, and then dividing that product by the sums of consumption for each classification, which rates shall be included in the proposed operating budget submitted by the County Executive. Effective with the fiscal year beginning July 1, 1991, and thereafter, the multiplier herein shall increase from .05 to .075. In the event a vendor fails to make the certification required by Subsection 1, the Director may make use of any reasonable data to establish proposed rates of taxation. After the adoption of the operating budget, and no later than June 10th, the Director shall certify to each vendor the rates of taxation for the fiscal year as set forth in the adopted budget. Type of Energy Rate Electricity $0.006714 per Kilowatt Hour Natural Gas $0.085487 per Therm Fuel Oil $0.150968 per Gallon Propane $0.185493 per Gallon Type of Energy Rate Electricity $0.007286 per Kilowatt Hour Natural Gas $0.079058 per Therm Fuel Oil $0.164698 per Gallon Propane $0.210486 per Gallon CB-19-2009 as modified by CB-58-2009 established the Energy Tax at the following rates for Fiscal Year 2010, beginning January 8, 2010: Type of Energy Rate Electricity $0.008090 per Kilowatt Hour Natural Gas $0.082906 per Therm Fuel Oil $0.202819 per Gallon Propane $0.216317 per Gallon Type of Energy Rate Electricity $0.006923 per Kilowatt Hour Natural Gas $0.070009 per Therm Fuel Oil $0.182937 per Gallon Propane $0.207319 per Gallon Type of Energy Rate Electricity $0.007454 per Kilowatt Hour Natural Gas $0.064931 per Therm Fuel Oil $0.191964 per Gallon Propane $0.240954 per Gallon Type of Energy Rate Electricity $0.006489 per Kilowatt Hour Natural Gas $0.059719 per Therm Fuel Oil $0.233019 per Gallon Propane $0.276350 per Gallon Type of Energy Rate Electricity $0.005908 per Kilowatt Hour Natural Gas $0.061328 per Therm Fuel Oil $0.261097 per Gallon Propane $0.282846 per Gallon Type of Energy Rate Electricity $0.007790 per Kilowatt Hour Natural Gas $0.059118 per Therm Fuel Oil $0.296302 per Gallon Propane $0.310745 per Gallon Type of Energy Rate Electricity $0.008377 per Kilowatt Hour Natural Gas $0.065576 per Therm Fuel Oil $0.275755 per Gallon Propane $0.389477 per Gallon Type of Energy Rate Electricity $0.009366 per Kilowatt Hour Natural Gas $0.059196 per Therm Fuel Oil $0.212812 per Gallon Propane $0.419655 per Gallon Type of Energy Rate Electricity $0.009908 per Kilowatt Hour Natural Gas $0.057534 per Therm Fuel Oil $0.178664 per Gallon Propane $0.192840 per Gallon Type of Energy Rate Electricity $0.009900 per Kilowatt Hour Natural Gas $0.084949 per Therm Fuel Oil $0.200849 per Gallon Propane $0.212657 per Gallon Type of Energy Rate Electricity $0.009690 per Kilowatt Hour Natural Gas $0.055648 per Therm Fuel Oil $0.228802 per Gallon Propane $0.171262 per Gallon Type of Energy Rate Electricity $0.009588 per Kilowatt Hour Natural Gas $0.061370 per Therm Fuel Oil $0.226733 per Gallon Propane $0.144339 per Gallon Type of Energy Rate Electricity $0.009710 per Kilowatt Hour Natural Gas $0.066208 per Therm Fuel Oil $0.208033 per Gallon Propane $0.133973 per Gallon Type of Energy Rate Electricity $0.010728 per Kilowatt Hour Natural Gas $0.070238 per Therm Fuel Oil $0.240382 per Gallon Propane $0.161182 per Gallon Type of Energy Rate Electricity $0.011492 per Kilowatt Hour Natural Gas $0.086519 per Therm Fuel Oil $0.351653 per Gallon Propane $0.203026 per Gallon Type of Energy Rate Electricity $0.012753 per Kilowatt Hour Natural Gas $0.084187 per Therm Fuel Oil $0.318599 per Gallon Propane $0.186277 per Gallon Type of Energy Rate Electricity $0.013663 per Kilowatt Hour Natural Gas $0.082737 per Therm Fuel Oil $0.311625 per Gallon Propane $0.203586 per Gallon

Every vendor, or user required to pay the tax pursuant to Section 10-205.01(c)(2), shall keep all invoices, bills of lading or such other pertinent records and documents as are necessary to determine the amount of taxes due or otherwise comply with the provisions of this Subdivision. Vendors shall maintain said records for a minimum of three (3) years. Such records and other documents of vendors shall be open at all times during regular business hours for inspection and examination by the Director or other duly authorized representatives, agents, or employees of the County. When any vendor, or user required to pay the tax pursuant to Section 10-205.01(c)(2), fails to keep records or provide data from which the tax imposed by Section 10-205.01 may be accurately computed, the Director may make use of any reasonable alternative for determining the amount of tax due and owing based on estimates of the amount of fuel or energy used or consumed. Such determinations by the Director shall be presumed valid.

In addition to the interest and penalty prescribed in Subsection 10-205.01(g), any vendor willfully failing to remit to the Director the taxes actually collected under this Subdivision, or any user required to pay the tax pursuant to Section 10-205.01(c)(2) who willfully fails to remit the tax to the Director shall be guilty of a misdemeanor punishable in accordance with Section 1-123 of the Code.

Any person shall be eligible for a refund of taxes paid under Section 10-205.01(a) if the person has paid the tax and any one of the following criteria is met: The person is eligible in the tax year for a credit under Section 9-102 or Section 9-104 of the Tax-Property Article, Annotated Code of Maryland, as amended from time to time; The person is eligible for weatherization or energy assistance from the State of Maryland; The person is an unmarried person at least 65 years of age whose income is less than Twenty Thousand Dollars ($20,000) per year; or The person is a married person at least 65 years of age whose income, when combined with that of his or her spouse, is less than Thirty Thousand Dollars ($30,000) per year. Any claim for refund under this Section shall be filed with the Director within three (3) years from the date of the payment of the tax on forms provided by the Director. The Director may require such information as he deems reasonably necessary to determine the claim for refund. The provisions of Subsection (a)(3) and (4), above, shall apply only to taxes due and owing on or after July 1, 1992. For purposes of this Section, the word "income" shall mean all amounts reportable as income under the Internal Revenue Code and regulations thereof without offset for business loss or long or short term capital loss. Any claimant denied a refund in whole or in part under this Section shall be notified in writing of said disallowance and shall be entitled to a hearing before the Director or his designee upon written request, said hearing to be held within ninety (90) days of such request. Any claimant dissatisfied with the results of a hearing held under Subsection (e) of this Section shall have the right to appeal to the Maryland Tax Court. Said claimant may appeal the final action of the Maryland Tax Court to the courts of this State as provided by law. Any person who fraudulently claims a tax credit or refund or fails to notify the Director when the basis for a tax credit or refund ceases to exist shall be guilty of a misdemeanor punishable in accordance with Section 1-123 of this Code.

In addition to the powers granted to the Director in connection with the collection of the tax imposed under this Subdivision, the Director is hereby authorized and empowered: To make, adopt, and amend such rules and regulations as he may deem necessary or proper to fully collect the tax imposed under this Subdivision and to fully implement exemptions from and refunds of such tax. To audit the records of any vendor to assure compliance with the provisions of this Subdivision. To compromise disputed claims in connection with the tax imposed under this Subdivision. To allow credits to be applied against taxes remitted by a vendor for taxes written off and deemed uncollectible by the vendor. To delegate any of his powers, duties, and functions in connection with the collection of the tax imposed under Section 10-205.01 as deemed necessary. To extend for good cause shown, the time required of vendors for filing any return required to be filed under Section 10-205.01, for such period of time as the Director may deem reasonable.

Pursuant to Section 4-102(a)(1) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, a tax is imposed on the gross receipts derived from any admissions and amusement charge as defined in Section 4-101(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, at the rate of ten percent (10%); except as this rate may be limited pursuant to Section 4-105(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time; and except that: Gross receipts derived from charges for coin-operated amusement devices shall be taxed at the rate of five percent (5%); Gross receipts derived from charges for refreshments, service, or merchandise sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided shall be taxed at the rate of one-half of one per centum (1/2%); and Gross receipts derived from charges for admission to a golf course for the purpose of participating in the sport of golf shall be taxed at the rate of five percent (5%). Provided further, that the tax on the gross receipts from admission to professional hockey games shall be at the rate of one-half of one per centum (1/2%) until June 30, 1985. From July 1, 1985, to June 30, 1986, the tax shall be three percent (3%). From July 1, 1986, to June 30, 1988, the tax shall be six percent (6%). After July 1, 1988, the tax shall be ten percent (10%).

In addition to the exemptions provided in Section 4-103 of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, no tax shall be levied on the gross receipts from any charge for admission to a concert or theatrical event of a not-for-profit organization organized to present or offer any of the performing arts within the meaning of Section 4-104(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time. No tax shall be levied or collected under the provisions of this Subdivision: Upon gross receipts derived from the amounts charged for admission to a regional, amateur athletic tournament or tournament event conducted under the auspices of a recognized amateur or intercollegiate association. Tournament shall mean a series of competitive athletic events intended to culminate in a winner or team or conference championship. This exemption does not apply to events which are part of a regular season schedule; Upon gross receipts derived from the amounts charged for admission to an event sanctioned by the United States Olympic Committee to select participants in the International Olympics or as part of the United States Olympic Festival; Upon the gross receipts derived from the amounts charged for farm recreational activities which take place on the premises of working farms; and Upon the gross receipts derived from the amounts charged by The Maryland-National Capital Park and Planning Commission for admission to a place, use of any game of entertainment or recreational or sports facility, use or rental of recreational or sports equipment, or sale of any merchandise, refreshments, or services. Notwithstanding the above, admission, use or rental of recreational or sports equipment, or sale of any merchandise, refreshment, or services at any golf facility owned and operated or leased and operated by the Maryland-National Capital Park and Planning Commission will not be exempt under the provisions of this Section.

Pursuant to Section 4-102(a)(2) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, there is hereby levied an additional tax on reduced charges or free admissions as set forth in Section 4-105(f) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time. Notwithstanding the provisions of this Subsection, this additional tax shall not apply to reduced charges or free admission charged or provided by the Maryland-National Capital Park and Planning Commission.

The remittance of the levy of the tax imposed under this Subdivision shall be made on or before the last day of each month covering the amount of tax collected during the preceding month. Any person operating a hotel regularly throughout the year may, upon written application to, and with the consent of the Director of Finance, make reports and remittances on a quarterly basis in lieu of the monthly basis. Such quarterly payments shall be made on or before the last days of April, July, October and January in each year. They shall cover the amounts collected during the three (3) months immediately preceding the months in which reports and remittances are required.

The County Council of Prince George's County may levy and impose a tax of not exceeding ten percent (10%) on all gross amounts of money paid to the owners or operators of hotels and motels in Prince George's County beginning July 1, 1975, by transient guests or tenants for renting, using or occupying a room or rooms in hotels and motels in Prince George's County to be paid and collected pursuant to rules and regulations adopted by the County Council. Any revenues generated under the authority of this Section from a hotel and motel tax within the boundaries of a municipal corporation located in Prince George's County shall be collected by the County. The County shall distribute to the municipal corporation within which the revenues were generated 50% of the revenues collected by the County from hotels and motels in the municipal corporation. The tax authorized under this section does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that: is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization; provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and does not offer lodging services to the general public.

There is hereby levied and imposed a tax at the rate of nine percent (9%) on all gross amounts of money paid to the owners or operators of hotels and motels in Prince George's County by a person renting, using, or occupying a room or rooms, if such renting, using, or occupying such room or rooms is for less than ninety (90) consecutive days in said hotels and motels. Effective July 1, 2015, the rate of the tax hereby levied and imposed shall be seven percent (7%). A person renting, using, or occupying a room or rooms for ninety (90) consecutive days shall receive a refund of money collected by the owners or operators of hotels and motels for the first eighty-nine (89) consecutive days the person rented, used or occupied a room or rooms. Any lodging business in which seventy percent (70%) or more of its rental income is paid by tenants who reside on the premises at least ninety (90) days is exempt from the collection and payment of the tax. Certification of such exemption shall be done in a manner and on such forms as determined by the Director of Finance. At least five percent (5%) of the revenue from the tax levied under this Section shall be reserved for appropriation to the Prince George's Conference and Visitors Bureau to be used to promote travel to and economic investment in the County.

Definitions. For purposes of this Section, the following words shall have the meanings indicated. Additional rent shall mean the rent paid by an occupant to a room remarketer that is in excess of the rent received by a hotel owner or operator from a room remarketer. Room remarketer shall mean a person, other than the owner or operator of a hotel or motel, who has the right, access, ability or authority, through an internet transaction or any other means, to offer, reserve, book, arrange for, remarket, distribute, broker, or resell rooms for which use or occupancy is subject to the tax levied under Section 10-219. Calculation and collection; no room marketer. If the full amount of the room rental is paid by the person renting, using, or occupying a room to the hotel or motel owner or operator, the hotel or motel owner or operator shall collect the tax from the person renting, using or occupying the room and remit the tax pursuant to this Subdivision. Calculation and collection; room remarketer. If the use or occupancy of a room is reserved, booked, or otherwise arranged for by a room remarketer and the full amount of the room rental is not paid by the person renting, using or occupying the room directly to the hotel or motel owner or operator, the room remarketer shall: collect the tax from the person renting, using or occupying the room based on the rent received by a hotel or motel owner or operator from a room remarketer and remit the tax to the hotel or motel owner or operator who shall remit it pursuant to this Subdivision; and collect the tax from the person renting, using or occupying the room based on the additional rent paid by the person renting, using or occupying the room to the room remarketer and remit the tax pursuant to this Subdivision.

If any person fails or refuses to remit to the Director of Finance the tax required to be collected and paid under this Subdivision, within the time and in the amount specified herein, there shall be added to such tax by the Director of Finance interest at the rate of two-thirds (2/3) of one percent (1%) per month and penalty at the rate of one percent (1%) per month, for a total of one and two-thirds percent (1 2/3%) per month (equivalent to twenty percent (20%) per year), on the amount of the tax for each month from the date the tax is due, on the first of each month that the tax remains unpaid.

The person collecting any prescribed tax under this Subdivision shall submit a report upon such forms and set forth information as the Director of Finance may prescribe and require, showing the amount of room rental charges collected, the tax required to be collected and a separate category for the amount of room rental charges collected and the tax required to be collected from room remarketers. He shall sign and deliver the forms to the Director of Finance with a remittance of the tax. Forms will be available at the Upper Marlboro offices of the Treasury Division, Office of Finance.

If any person fails or refuses to collect the tax and to make, within the time provided in this Subdivision, any report and remittance required by this Subdivision, the Director of Finance shall proceed in such a manner as he may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Director of Finance procures such facts and information upon which to base the assessment of any tax payable by any person who has failed or refused to collect the tax and to make the report and remittance, he shall proceed to determine and assess against such person the tax and interest and penalty provided for in this Subdivision. He shall notify such person by mail sent to his last known place of address of the total amount of such tax and interest and penalty. The total amount thereof shall be payable within ten (10) days from the date of the notice. Failure to remit the requisite taxes shall cause a tax lien to be placed on any real and personal property of the person who has failed to collect or remit the taxes that can be located within the County and such lien shall be collected and enforced in the same manner as other County real estate taxes.

Whenever any person required to collect and pay to the County a tax under this Subdivision shall cease doing business or otherwise dispose of his business, any tax payable under this Subdivision to the County shall become immediately due and payable. Such person shall immediately make a report and pay the tax due.

Every person liable for the collection and payment of the tax imposed by this Subdivision, shall keep and preserve, for a period of two (2) years, such suitable records as may be necessary to determine the amount of such tax which he may have been liable for the collection of and payment to the County. The Director of Finance shall have the right to inspect such records at all reasonable times.

No tax shall be payable under this Subdivision on a room rental paid to any hospital, medical clinic, convalescent home, or home for aged persons. No tax is to be collected upon room rental, paid for occupancy by any such transient who is a foreign government officer or employee exempted from taxation by reason of an international treaty or any Act of Congress. A separate certificate for each exemption will be submitted with the collection report.

Effective for the taxable year 1978-1979 and each year thereafter, Section 9-101, Tax-Property Article, Annotated Code of Maryland, establishes provisions and procedures for real property tax credits for homeowners by reason of income, age, and disability. In enacting the foregoing, the General Assembly provided in Section 9-101, Tax-Property Article, Annotated Code of Maryland, that any elderly or disabled taxpayer who had received greater property tax credits under previous legislation should continue to receive those greater benefits. The extra costs resulting from the provisions of Section 9-101 were made the responsibility of counties and municipalities. It is the intention of the County Council that any elderly or disabled homeowner who both was eligible for and did receive a previous property tax credit in this County under the laws repealed by Council Bill 63-1979 shall in the future receive, at a minimum, such property tax credit as would have been previously available, had the taxpayer's status and credit been computed under the former County program. The Director of Finance is authorized and directed to promulgate procedures whereby the County shall supplement the tax credits available to such homeowner under the State program. Such procedures shall have the approval of the County Executive and County Council prior to publication.

As used in this Subdivision, the following terms shall mean or include: Assessment means any amount of tax which has been imposed under this Subdivision together with all interest charges and penalties added. Consignment means the placement or deposit of controlled dangerous substances in the actual or constructive custody of a person for the purpose of selling the consigned controlled dangerous substances and remitting the proceeds of such sales, or portions of proceeds, to the person making the placement or deposit, or a designee. Controlled dangerous substances or controlled substances are those defined in Article 27, Section 277 of the Annotated Code of Maryland, as amended from time to time. Court means a court of law in the State of Maryland. Director means the Director of Finance or a designee. Include(s) or including means include(s) or including by way of illustration and does not limit the matter to the specific examples illustrated. Narcotics operation means any kind of private business for the sale, purchase, possession, transfer, or consignment of controlled dangerous substances which business is comprised or carried out by more than one such activity, whether for profit or for any other consideration including accommodation to another person. Notice shall mean actual notice or notice through documents which shall be delivered at the dwelling or usual place of business of the taxpayer, if the address is known or readily obtainable, and to a person 18 years of age or older, or which shall be sent by certified mail to the taxpayer's last known address. Any period of time which is determined according to the provisions of this Subdivision by the giving of notice shall commence to run from the date of mailing of such notice. Records or business records means all records of any type or form and however recorded which relate to a narcotics operation, or transaction, or profit therefrom. These terms include books of account, vouchers, documents, canceled checks, payrolls, correspondence, records of purchase(s) or sale(s), accounts payable, accounts receivable, and records of personnel, or agents, or consignees, customers, equipment, production or import activities, and other business papers. Sale means any transaction of any nature, wholesale, retail, or otherwise, whereby possession of controlled dangerous substances is or is to be transferred by any means whatsoever for any consideration past, present, or future. Consideration may be in the form of money, services, or property, or by exchange or barter, or pursuant to consignment. Sale also includes transfer by theft or gift. Taxpayer means any person upon whom a tax is assessed under this Subdivision. Use, storage, or consumption means the exercise by any person of any right or power over controlled dangerous substances, or any keeping or retention within Prince George's County for any purpose of controlled dangerous substances sold either within or without Prince George's County.

There is hereby levied and imposed a tax on each separate sale, or use, storage, or consumption of controlled dangerous substances within Prince George's County. The tax rate is thirty percent (30%) of the value in money of the controlled substance or money value of the consideration for its sale, or use, storage, or consumption as determined by the Director.

The tax shall be paid by the person who sells, uses, stores, consumes, or steals the controlled dangerous substances subject to the tax. The tax is payable for each separate taxable event and every person who is a party to the event is jointly and severally liable for the payment of the tax, but the tax is not duplicated when there is in fact only one (1) transaction or event. The tax shall be due upon the event of the sale, use, storage, or consumption of taxable controlled dangerous substances and is payable to the Director within fifteen (15) days following the taxable event. When the tax is not timely paid, the Director shall give notice of assessment to each person deemed liable for the unpaid tax (including any penalty and interest due), stating the amount owed and demanding payment thereof, provided that the Director under reasonable standards, uniformly applied, determines that the giving of the notice and the collection of the amount due are practicable. Failure to give or receive notice does not relieve a taxpayer of the obligation and liability for payment of any tax, interest, and penalty due. Notice of assessment, and notice of lien, under this Subdivision shall be given not more than three (3) years after the sale, use, storage, or consumption of the controlled substances; or after the seizure of records pursuant to an investigation of sales, use, storage, or consumption of such substances; or after the disposition of criminal charges, or arrest or indictment resulting from the sale, use, storage, or consumption of such substances, whichever occurrence is latest in time. If written records, receipts, or other evidence or information demonstrate that controlled substances have been sold, used, stored, or consumed by any person, the Director may use such information to establish the amount of and to collect tax under the provisions of this Subdivision. All taxes upon controlled substances which are not paid within fifteen (15) days following the due date shall be overdue, and from and after that date they shall bear interest at the rate of 2.5% for each month and fraction thereof, and penalty at the rate of 2.5% for each month and fraction thereof, until paid. Taxes, penalties, and interest assessed under this Subdivision shall not abate by death of taxpayer.

This Subdivision does not apply to sales, use, storage, or consumption by any person who complies with Article 27, Section 281 of the Annotated Code of Maryland. The burden of proof of an exemption is upon the person claiming it.

The unpaid portion of the tax imposed under this Subdivision, and all interest and penalties thereon shall be a lien upon all the property, real and/or personal, of any person liable to pay the same to the County from and after the time that the tax is due and payable as provided herein. Notice of such lien shall be filed by the Director with the Clerk of the Circuit Court of Prince George's County or the Clerk of the Circuit Court of the county in which the property may be located, stating the name of the delinquent taxpayer, the amount of the lien and the date thereof. The lien provided for in this Section shall have the full force and effect of a lien of judgment. Any such lien on personal property shall not be effective as against an innocent purchaser for value unless the personal property has been levied upon by an officer of a court.

Evasion of payment or the willful refusal on the part of any person to pay taxes, as required by this Subdivision, shall be a misdemeanor and upon conviction the person is subject to imprisonment not exceeding six (6) months or to a fine not exceeding One Thousand Dollars ($1,000), or both, and additionally, to a civil penalty of one hundred percent (100%) of the amount of the assessment, in addition to the actual assessment provided by this Subdivision. Willful refusal is evidenced by failure to pay the full amount due within fifteen (15) days of the date of the assessment.

The tax, as assessed by the Director, with any interest and penalties included therein, shall be presumed to be valid and correctly determined and assessed, and the burden shall be upon the taxpayer to show its incorrectness or invalidity. Any statement filed by the Director with the clerk of the court, or any other certificate by the Director of the amount of tax and interest and penalties as determined or assessed by him, shall be admissible as evidence in proceedings prosecuted pursuant to this Subdivision and shall establish for the purpose of such proceedings only prima facie the facts that are set forth therein.

Testimony immunity. The testimony or evidence of any person compelled to testify in a tax proceeding prosecuted pursuant to this Subdivision shall not be used against that person in any other criminal proceeding. The Director shall not release the compelled testimony of any person to any law enforcement agency for direct or derivative use. However, if by independent evidence a law enforcement agency makes a criminal case against a compelled witness using evidence independent of and not derived from the compelled testimony, such law enforcement agency shall be free to proceed with the case. It shall be unlawful for the Director or any other public official or employee to divulge or otherwise make known in any manner any particular set forth or disclosed in any report or return or request for refund required by this Subdivision or records used to determine the amount of assessment except in connection with a proceeding involving taxes due under this Subdivision. However, any records, receipts, or other information seized by any law enforcement officer or taxation official in any investigation may be returned to the seizing law enforcement or taxation agency upon request for said return. Nothing herein shall be construed to prohibit the publication of statistics so classified as to prevent the identity of particular reports or returns and the items thereof.

Any taxpayer may apply to the Director for refund of tax alleged to have been erroneously, illegally, or unconstitutionally paid. Application for refund must be made in writing within one (1) year of the payment of the tax. The application must state the reasons why the taxpayer believes a refund is due. The Director shall act upon such application promptly and shall provide notice to the taxpayer of the action.

Any taxpayer may apply in writing, stating the basis therefor, to the Director for a revision of the tax assessed against him. Any request for a revision must be made within fifteen (15) days of the date on which the Director notifies the taxpayer of tax due pursuant to this Subdivision. If no application for revision is made within the fifteen (15) day period, the assessment is final. No application for revision shall be considered by the Director unless made within that period. The Director shall act upon such application promptly and shall provide notice to the taxpayer of the action.

Within fifteen (15) days of notice of action by the Director on the taxpayer's application for revision or refund of an assessment, the taxpayer may request a formal hearing before the Director. The Director shall grant a hearing and shall give the taxpayer reasonable notice of the time, date and place of the hearing. The Director shall have the power to administer oaths and to prescribe all necessary and reasonable rules for the conduct of a hearing. After a hearing, the Director shall make a determination concerning any revision of the assessment, or grant or refuse a refund and shall provide notice to the taxpayer of this determination. In addition, the Director may levy a deficiency assessment against the taxpayer for any additional taxes found to be due. Any taxpayer dissatisfied with any final determination of the Director pursuant to this Subdivision may appeal to the Circuit Court for Prince George's County within thirty (30) days from the date of mailing of the notice of the final determination.

The Director shall promulgate such regulations and procedures as are necessary or appropriate to administer this Subdivision. The County Attorney, on behalf of the Director, may apply to a court of competent jurisdiction for an order compelling such testimony, records, or evidence under proper safeguards as the court may deem necessary or appropriate to carry out the provisions of this Subdivision.

Whenever it is ascertained by the Director that a lesser sum may be collected than the total taxes, penalties and interest due, the Director shall be authorized to compromise the claim, accept the lesser sum, and issue a release of the claim or satisfaction of the judgment as though the same had been paid in full. Such compromise is authorized only in such cases where the Director finds that the full amount would be uncollectible.

In addition to all other remedies provided by State or County law, the County Attorney on behalf of the County may institute any appropriate action or proceeding to enforce the provisions of this Subdivision.

In accordance with the provisions of Section 9-318(b)(1)(viii) of the Tax-Property Article, Annotated Code of Maryland and the terms defined therein, there is a tax credit against the property tax imposed on agricultural land, including any farm improvement used in connection with an activity that is recognized by the State Department of Assessments and Taxation as an approved agricultural activity, that is subject to State or County agricultural land preservation programs. The amount of the tax credit shall be equal to the full amount of the County property tax imposed on the property, provided that each year the property owner shall submit an application and proof of claim as required by the Director of Finance. The tax credit granted shall be applicable effective with the taxable year beginning July 1, 2009, provided that the application is filed with the Director of Finance on or before October 1st of each taxable year. During the fiscal year, the total of all tax credits granted under this section shall not exceed $250,000. Tax credits shall be granted in the order in which the Office of Finance receives the complete application under subsection (c) of this section. If a complete application granted would cause the limit set in this subsection to be exceeded, the tax credit shall be granted in the next fiscal year or years and in the order received. In accordance with the provisions of Section 9-318(e) of the Tax-Property Article, Annotated Code of Maryland, a property owner who has been granted a property tax credit for agricultural land under this Section and subsequently withdraws the property from a State or County agricultural land preservation program shall be liable for: All property taxes for which the property owner would have been liable if a property tax credit for agricultural land had not been granted under this Section for a period not exceeding ten (10) years from the date that the property was subject to a State or County agricultural land preservation program; Interest on the total tax liability as required under Section 14-605 of the Tax-Property Article, Annotated Code of Maryland; and A tax penalty as required under Section 14-703 of the Tax-Property Article, Annotated Code of Maryland. The Director of Finance is authorized to develop an application form and establish procedures to administer the tax credit and liability provisions established in this Section.

The Director of Finance shall administer the system of tax credits provided for in this Subdivision. Pursuant to the authority of Section 9-207, Tax-Property Article, Annotated Code of Maryland, there is hereby established a tax credit of one hundred percent (100%) of the County property tax imposed upon commercial property or a single dwelling unit, provided all the requirements of this Subdivision are met. The credit shall be for property taxes on the assessed value of the commercial property or dwelling unit, excluding land, and shall be available to the owner upon application to the Director of Finance. The credit shall be for only one (1) continuous period of time not to exceed one (1) year. To be eligible for the tax credit the dwelling unit or commercial property must comply with the following: A dwelling unit must meet the definition of Subtitle 27 of this Code; A dwelling unit must be assessed as a single unit under the provisions of Title 9, Tax-Property Article, Annotated Code of Maryland, or any rules, regulations, or procedures established thereunder; Commercial property shall be defined as a commercial building, or that portion of a building which has been subdivided as a condominium unit pursuant to Maryland law. The commercial property or dwelling unit is newly constructed or substantially rehabilitated; Substantially rehabilitated means a dwelling unit or commercial property which: Increased in its assessed value by more than fifty percent (50%) solely by reason of its rehabilitation; and Has been rehabilitated because it is more than twenty (20) years old or has been damaged by fire, storm, or other circumstances beyond the control of the owner. The commercial property or dwelling unit has never been sold, rented, or occupied since construction or substantial rehabilitation. The tax credit shall not be applicable to any dwelling unit which has been converted from a rental residential status to a condominium as defined in Title 11, Real Property Article, Annotated Code of Maryland.

The Director of Finance shall provide and keep on hand the application forms for the tax credits. The application shall be made before interest or penalty on the applicable taxes accrue; shall be made under oath; and shall contain such information as will enable the Director to determine whether the applicant can qualify for the tax credit. In addition, there shall be stated in the application a legal description of the property upon which the dwelling or commercial property is located and any other information deemed necessary by the Director to identify the dwelling or commercial property. In the event the Director determines that the application does not qualify for the tax credit, the reasons for the denial shall be communicated to the applicant. Any applicant shall have a right of appeal of the decision of the Director if he gives notice of his appeal within thirty (30) days after receipt of the notice of nonqualification. The notice of appeal shall be directed to the Board of Appeals which shall hear and decide the appeal. Not later than the date of occupancy of the dwelling unit or commercial property first following its construction or substantial rehabilitation, the applicant shall send to the Director of Finance notice of the date of its occupancy or its sale or rental, whichever is earlier. Failure to send such timely notice shall result in the denial of the tax credit provided by this Subdivision. The tax credit provided for in this Subdivision shall be in the form of a refund and shall be prorated in each applicable fiscal year from the beginning of the tax period to the date of occupancy, sale or rental of the dwelling unit or commercial property.

There shall be allowed a tax credit on County real property taxes based upon the amount expended by an owner-taxpayer for restoration and preservation of any structure having historic, architectural, or cultural value which, on the date of application for said credit, is classified as a Historic Site or Historic District on the Adopted and Approved Historic Sites and Districts Plan of Prince George's County, Maryland, or has been designated on such plan as a historic resource which the Historic Preservation Commission has recommended to be classified as a Historic Site or Historic District, or has been classified as a Historic Site by action of the District Council pursuant to Section 29-120.01 of the County Code. The tax credit shall be in an amount equal to twenty-five percent (25%) of the owner's expense for such restoration and preservation, as indicated by properly documented receipts. There shall be allowed a tax credit on County real property taxes based upon the amount expended by an owner-taxpayer, for new construction adjacent to, and architecturally compatible with, any structure having historic, architectural, or cultural value which is located within any Historic District designated on the Adopted and Approved Historic Sites and Districts Plan of Prince George's County, Maryland. The tax credit shall be in an amount equal to ten percent (10%) of the owner's expense of the cost of construction of an architecturally compatible new structure, as indicated by properly documented receipts. The tax credit referred to in this Section shall be allowed for the tax year immediately following the year in which the restoration or preservation work or new construction, or any portion thereof, is completed. A claim may be granted if filed within five (5) years of the completion, and in the event taxes were paid for the period of the credit, the Director of Finance would be authorized to effectuate a refund. Any unused portion of a credit granted may be carried over for ten (10) subsequent years. Application for the tax credit referred to in this Section shall be made to the Historic Preservation Commission. The tax credit application shall not be finally approved until the receipts required by this Section have been filed with the Commission, accompanied by the oath or affirmation of the owner-taxpayer, on such forms as are prescribed by the Commission, that the receipts are those for the actual expenditures in connection with the restoration and preservation of the structure, or the new construction within a Historic District. The Commission shall make a determination as to whether the work performed has historic, architectural, or cultural value within the meaning of Section 9-204, Tax-Property Article, Annotated Code of Maryland. The Commission shall be liberal in such determination. The approved application in the amount determined by the Commission shall be forwarded to the County Director of Finance to be acted upon.

Upon the recommendation of the County Executive, or on its own initiative, the County Council may establish, by ordinance, one or more Revitalization Tax Credit Districts. In establishing a Revitalization Tax Credit District, consideration shall be given to factors related to community redevelopment and business revitalization, such as, but not limited to: median household income, the residential density of the area, land use in the area, economic factors, and unemployment rates. All property located within a Revitalization Tax Credit District shall be eligible for the redevelopment/revitalization tax credit as set forth in this Section. There shall be allowed a tax credit on eligible County real property taxes based upon the value of the following eligible improvements requiring a County building permit: The construction, reconstruction, or extension of nonresidential structures; The reconstruction or extension of existing residential structures; The construction or reconstruction of new single-family residential structures that are built on lots on which a residential structure has been razed or demolished within the prior five (5) years, or on vacant lots between adjacent lots with single-family residential structures; New construction in developments of less than ten (10) one-family dwellings, as set forth in the plan of subdivision; and The construction, reconstruction, or extension of new or existing nonresidential or residential structures within a Major Transit-Oriented Development Project, subject to the requirements of this Paragraph (Section 10-235.02(d)(5)). Major Transit-Oriented Development Project ("MTOD Project") means, in this Subdivision, property shown on an approved Detailed Site Plan or an approved Building Permit Site Plan as located all or in part within a one-half mile radius of a constructed (or approved to be constructed) Washington Metropolitan Area Transit Authority (WMATA) Metrorail station, light rail transit (LRT) or bus rapid transit (BRT) station, or Maryland Area Regional Commuter (MARC) train station, as measured from the center of the transit station platform, and either: is a High Value Transit-Oriented Development Project (hereinafter "High Value TOD Project") which, in this Subdivision, means property shown on an approved Detailed Site Plan or Building Permit Site Plan as being developed for multi-story building(s), excluding warehouse, distribution, and storage facilities, in which at least 50% of the total building square footage is at least 6 stories in height or at least 72 feet above grade and which contains a mix of uses within the project; or is a Fortune 1000 Company Project, which, in this Subdivision, means property shown on an approved Detailed Site Plan or Building Permit Site Plan as being developed for multi-story building(s) to be occupied by the corporate headquarters or regional headquarters of a Fortune 1000 Company provided that the building(s) is/are subject to either an executed contract for ownership by the Fortune 1000 Company or an executed lease with the Fortune 1000 Company with a term of not less than 10 years, have a total density of a minimum of one hundred thousand (100,000) square feet, and exclude buildings or structures used for warehouse, distribution, and/or storage facilities. Definitions. In this Subdivision Detailed Site Plan has the meaning set forth in Subtitle 27 of the Code, Building Permit Site Plan means a site plan for constructing buildings and structures submitted as a part of a building permit application, and Fortune 1000 Company means one of the one thousand (1000) largest companies in the United States, as ranked by annual revenues, in one of the most recent three calendar years. Supplier Diversity and Equity Required for MTOD Projects. An MTOD Project, excluding a Fortune 1000 Company Project, shall fully comply with the requirements of an approved Supplier Diversity and Equity Plan in accordance with Section 10-335 of the Code to be eligible to be awarded a tax credit authorized by this Paragraph. Compliance and Enforcement. The County MBE Compliance Manager shall coordinate with the Director of Finance, who shall include the precondition of an approved Supplier Diversity and Equity Plan, if applicable, in the tax credit application process set forth in Section 10-235.02(h) of the Code for MTOD Projects applying for a tax credit award under this Paragraph ("MTOD Project Revitalization Tax Credit Application"). Certification of Compliance. The County MBE Compliance Manager shall certify in writing to the Director of Finance, in consultation with the Supplier Development and Diversity Division, that a project has fully complied with Section 10-235.02(d)(5) prior to the Director of Finance's approval of a MTOD Project Revitalization Tax Credit Application and authorization of remittance of the tax credit authorized under this Paragraph. (c) Failure to comply with an approved Supplier Diversity and Equity Plan or any other provision of Section 10-235.02(d)(5) may result in a restoration, or clawback, of an amount up to the equivalent value of any tax credit proceeds already received by the entity receiving the tax credit, as determined by resolution of the County Council with concurrence of the County Executive. Prospective, Nonretroactive Effect of Incentives for MTOD Projects. The tax credit authorized by this Paragraph applies to eligible improvements for MTOD Projects prospectively and not retroactively. Only improvements commenced and completed subject to and after the approval of a Detailed Site Plan (a new Detailed Site Plan and/or new amendment(s) to an existing Detailed Site Plan), Building Permit Site Plan (a new and/or amended Building Permit Site Plan), and a Supplier Diversity and Equity Plan, if applicable, approved in accordance with this Paragraph, are eligible improvements to receive a tax credit authorized by this Paragraph. Amendments to An Existing Detailed Site Plan or Building Permit Site Plan. Improvements completed pursuant and subsequent to a new amendment(s) of an existing Detailed Site Plan or Building Permit Site Plan are eligible improvements within an MTOD Project authorized under this Paragraph only if the amended Detailed Site Plan or amended Building Permit Site Plan meets the requirements of a High Value TOD Project or Fortune 1000 Company Project, as prescribed under this Paragraph, and such improvements are commenced and completed after the approval of a Supplier Diversity and Equity Plan, if applicable. Order of Approvals. The order of approvals for eligible improvements within an MTOD Project to be awarded a tax credit in accordance with this Paragraph are as follows: Detailed Site Plan (new or amended) or Building Permit Site Plan (new or amended); Supplier Diversity and Equity Plan, if applicable; and MTOD Project Revitalization Tax Credit Application (after the completion and assessment of the eligible improvements, which shall be approved by the Director of Finance if the project complies with the requirements of Section 10-235.02(d)(5)). Excluding projects subject to Section 10-235.02(d)(5), new construction in developments of ten (10) or more one-family dwellings, as set forth in the plan of subdivision, or new multifamily units may be eligible for the tax credit upon resolution of the County Council. Consideration shall be given to the factors related to community redevelopment and business revitalization set forth in Subsection (b), above. Except for projects subject to Section 10-235.02(d)(5), eligible improvements may be limited in the ordinance establishing each district. Unless provided otherwise in the ordinance establishing a district: Except for projects subject to Paragraph (3), below, for nonresidential improvements, for the first tax year immediately following the year in which the improvements are completed and assessed, the tax credit shall be in an amount equal to 100% of the amount of the County property tax imposed on the increased assessment attributable to the improvements as determined by the Supervisor of Assessments. The tax credit shall be reduced to 80% in the subsequent tax year, 60% in the third year, 40% in the fourth year, and 20% in the fifth year. A property tax credit granted hereunder for nonresidential improvements may not be granted for more than five (5) consecutive years. The total value of the tax credit over five (5) years may not exceed an amount equal to 100% of the costs of eligible improvements. Except for projects subject to Paragraph (3), below, for residential improvements, for the first tax year immediately following the year in which the improvements are completed and assessed, the tax credit shall be in an amount equal to 100% of the amount of the County property tax imposed on the increased assessment attributable to the improvements as determined by the Supervisor of Assessments. The tax credit shall be reduced to 66% in the subsequent tax year, and 33% in the third year. A property tax credit granted hereunder for residential improvements may not be granted for more than three (3) consecutive years. The total value of the tax credit over three (3) years may not exceed an amount equal to 100% of the costs of eligible improvements. For residential improvements, the maximum amount of eligible improvements shall be $200,000 per dwelling unit. For nonresidential or residential improvements within an MTOD Project, for the first five (5) tax years immediately following the year in which the respective improvements are completed and assessed, the tax credit shall be in an amount equal to one-hundred percent (100%) of the amount of the County property tax imposed on the increased assessment attributable to the improvements as determined by the Supervisor of Assessments. A property tax credit granted hereunder may not be granted for more than five (5) consecutive tax years after the respective improvements are completed and assessed. A phased project may have improvements that are completed and assessed at different times, which means the 5-year clock for a particular phase would start at the time that phase has been completed and assessed irrespective of the timing of completion and assessment of another phase, which would have its own 5-year start times upon assessment. Nonresidential or residential improvements within an MTOD Project shall only be eligible for a tax credit under this Paragraph if commenced and completed after the approval of a Detailed Site Plan (new or amended) or Building Permit Site Plan (new or amended) in accordance with Section 10-235.02(d)(5) and after the approval of a Supplier Diversity and Equity Plan, if applicable. County property tax amounts obligated, exempted, or credited pursuant to tax increment financing (TIF), payment in-lieu of taxes (PILOT), or other tax credits, exemptions, and incentives shall not be eligible for tax credit award under this Paragraph (Section 10-235.02(d)(5)). Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance. The application shall provide a legal description of the property, proof of a properly issued use and occupancy permit applicable to the eligible improvements, and such other information or documentation as the Director may require, to determine whether the applicant can qualify for the tax credit. Information pertaining to the revitalization tax credit shall be provided on the County website in a user-friendly format for applicants to access the revitalization tax credit information and understand how it can be used.

Pursuant to the provisions of Section 10-235.02 of this Code, there is hereby established a Revitalization Tax Credit District which shall be comprised of the following census tracts where the median household income does not exceed one hundred percent (100%) of the median household income for the County, based upon the 2010 census: 800102, 800103, 800105, 800108, 800109, 800209, 800211, 800214, 800215, 800412, 800413, 801104, 801214, 801405, 801406, 801408, 801409, 801702, 801704, 801706, 801707, 801708, 801801, 801802, 801804, 801805, 801807, 801808, 801904, 801906, 801907, 801908, 802001, 802002, 802104, 802106, 802107, 802201, 802203, 802301, 802404, 802405, 802406, 802407, 802408, 802501, 802502, 802803, 802804, 802805, 802901, 803001, 803002, 803401, 803402, 803508, 803509, 803513, 803519, 803524, 803525, 803602, 803606, 803612, 803613, 803801, 803803, 804001, 804002, 804101, 804102, 804801, 804802, 805101, 805201, 805202, 805601, 805602, 805904, 805906, 805907, 805908, 805909, 806501, 806601, 806602, 806708, 806711, 806712, 806713, 806714, 807102, 807301, 807305, 800210, 800900, 801600, 802600, 802700, 803100, 803200, 803300, 803610, 803700, 803900, 804300, 804400, 804600, 804700, 804900, 805000, 805500, 805700, 806000, 806200, 806300, 806900, 807000, 807200, 807410. Every year following the American Community Survey Report, the Maryland National Capital Park and Planning Commission shall review the census tract data and submit to the County Executive and the County Council a list of changes in census tract. The property within an MTOD Project is hereby established as a Revitalization Tax Credit District upon approval of either a Detailed Site Plan (a new Detailed Site Plan or new amendment(s) to an existing Detailed Site Plan) or a Building Permit Site Plan (a new Building Permit Site Plan or new amendment(s) to an existing Building Permit Site Plan) that meets the requirements of Sections 10-235.02(d)(5)(A) and 10-235.02(d)(5)(C), the boundaries of which shall be the boundaries of the Revitalization Tax Credit District, and, for High Value TOD Projects, approval of a Supplier Diversity and Equity Plan in accordance with Section 10-235.02(d)(5)(B).

All machinery, equipment, materials, and supplies are subject to a partial exemption from property tax if consumed in, or used primarily in, research and development as defined in Section 1-101 of the Tax-Property Article of the Annotated Code of Maryland. The partial exemption shall only apply to property purchased in or transferred into the County after December 1, 1998. The amount of the tax exemption granted herein is equal to seventy-five percent (75%) of the assessment of the property described in Subsection (a), above. Application for the tax exemption established herein shall be made in the manner prescribed by regulations adopted by the Department of Assessments and Taxation of the State of Maryland.

In accordance with the provisions of Section 9-205 of the Tax-Property Article of the Annotated Code of Maryland, there is a tax credit against the property tax imposed on real property that is used as the premises of manufacturing, fabricating, or assembling facilities that locate or expand in the County and meet the qualifications herein. As used in this Section, "high technology" means any business entity, including a developer who enters into a lease agreement with a high technology governmental agency, that is primarily involved with the applications of engineering, life sciences, computer sciences, research and development, or produces materials, parts, or equipment used in the type of applications noted above. To qualify for a real property tax credit under this Section, a business entity must: Be primarily involved in high technology manufacturing, fabrication, assembling, or research and development, as determined by the County Executive applying the criteria set forth in the regulations; Construct, expand, or cause to be constructed or expanded, a building or buildings within the County, to include at least 5,000 square feet of gross floor area (as defined in Subtitle 27 of this Code) to be occupied by said business entity; Invest at least $500,000 in the construction or expansion of said building or buildings; and Create at least ten (10) new permanent, full-time positions for said business entity to be located within said building or buildings. Neither the relocation of an existing position from any other location within the County to the new or expanded building or buildings nor the reclassification of a preexisting position shall constitute new positions for the purposes of this Section. For the first tax year immediately following the year in which the construction or expansion is completed and assessed, the tax credit shall be in an amount equal to one hundred percent (100%) of the amount of the County property tax imposed on the increased assessment attributable to the construction or expansion as determined by the Supervisor of Assessment. The tax credit shall be reduced to eighty percent (80%) in the second taxable year, sixty percent (60%) in the third taxable year, forty percent (40%) in the fourth, twenty percent (20%) in the fifth year and zero percent (0%) each taxable year thereafter. If the subject new or expanded building or buildings are leased to an eligible business entity, the lessor shall reduce by the amount of the tax credit computed under this Section the taxes for which the eligible business entity is contractually liable under a lease agreement. A property tax granted hereunder may not be granted for more than five (5) consecutive years. The total value of the tax credit over five (5) years may not exceed an amount equal to one hundred percent (100%) of the cost of the construction or expansion. A real property tax credit shall not be granted under this Section if the new or expanded premises have otherwise been granted a tax credit or exemption under the Tax-Property Article, Annotated Code of Maryland, or the County Code for the taxable year. Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance. The application shall provide a legal description of the property, proof of a properly issued use and occupancy permit applicable to the eligible improvements, and such other information or documentation as the Director may require to determine whether the applicant can qualify for the tax credit. The Director of Finance shall determine the eligibility of the taxpayer for the tax credit and notify the State Department of Assessments and Taxation that a taxpayer has been approved for the property tax credit. The State Department of Assessments and Taxation certifies to the Director of Finance the assessed value of the new or expanded premises. The Director of Finance shall verify that the taxpayer continues to satisfy the applicable thresholds to qualify for the property tax credit by requiring submission of reports by the taxpayer, as the Director deems necessary. A taxpayer that fails to satisfy the applicable threshold to qualify for a property tax credit required under this Section during any year in which a credit was earned must repay the tax credit to the County. The Director of Finance shall notify the taxpayer of the failure to qualify and that the credit must be repaid and collect the repayment of the tax credit. Interest accrues on the tax credit repayment at the rate established for overdue property taxes from 30 days after the date of notification by the Finance Director. The County Executive shall propose regulations to implement this Section for adoption by resolution of Council.

In accordance with the provisions of Section 9-203 of the Tax-Property Article of the Annotated Code of Maryland, there is a tax credit against the property tax imposed on real property on a residential structure that utilizes a solar energy or geothermal energy device whether such device is owned by a homeowner, leased or financed through a Solar Power Purchase Agreement. For the purposes of this section, the following terms have the meanings: "Solar Energy Device" means an energy conservation device that: uses solar energy to heat or cool a structure, to generate electricity to be used in the structure, or provide hot water for use in the structure; and meets national safety and performance standards set by a nationally recognized testing laboratory for that kind of device. "Geothermal Energy Device" means an energy conserving device that: uses geothermal energy to heat or cool a structure or to provide hot water for use in the structure; and meets national safety and performance standards set by a nationally recognized testing laboratory for that kind of device. "Eligible Costs" means those that are incurred: within the 12 months before the initial application for the credit; and for costs, including up front costs for the solar energy or geothermal energy device, including any parts, component, or accessory equipment necessary to operate the device, and reasonable costs associated with installing the device. "Solar Power Purchase Agreement" means a financial arrangement in which a third-party developer owns, operates, and maintains the photovoltaic (PV) system, and a host customer agrees to site the system on its roof or elsewhere on its property and purchases the system's electric output from the solar services provider for a predetermined period. A taxpayer with a Solar Power Purchase Agreement or other type of leasing agreement is eligible for a tax credit under this section. An executed copy of the lease or power purchase agreement shall be provided to the Office of Finance as part of the energy conservation real property tax credit application. The tax credit under this section for solar or geothermal system purchases is the lesser of 50% of eligible costs; or $5,000 for a heating system or $1,500 for a hot water supply system. During the fiscal year, tax credits granted under Subsection 10-235.06(c) shall not exceed $500,000. The tax credit under this section for leases or solar power purchase agreements is the lesser of: 50% of eligible costs; or $1,000, and shall not exceed the cost of the system. During the fiscal year, tax credits granted under Subsection 10-235.06(c) for lease arrangements or solar power purchase agreements shall not exceed $100,000. The tax credit under Subsection 10-235.06(d) applies solely to solar energy devices installed after January 1, 2013. No more than one tax credit under this Section shall be granted per residential household per tax year. Tax credits shall be granted in the order in which the Office of Finance receives the complete application under subsection (h) of the section. If a complete application granted would cause the limit set in this subsection to be exceeded, the tax credit shall be granted in the next fiscal year or years and in the order received. The amount of the tax credit applied in any tax year may not exceed the amount of the County property tax imposed on the property in that tax year. Any amount of the credit not taken in the tax year in which the application was granted may be carried over for an additional two years. Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance. The application shall provide a legal description of the property, proof of a properly installed solar energy or geothermal energy device, and such other information or documentation as the Director may require to determine whether the applicant can qualify for the tax credit. The Director of Finance shall determine the eligibility of the taxpayer for the tax credit and notify the State Department of Assessments and Taxation that a taxpayer has been approved for the property tax credit and the assessed value of the premises. The Director of Finance shall provide an annual report to the County Council on the energy conservation real property tax credit on or before December 31st of each year for the previous fiscal year, which will show the location by Councilmanic District and include the following: the number of applications received; the number of applications denied; the amount of tax credits approved; and the amount of tax credits carried over.

In accordance with the provisions of Section 9-247 of the Tax-Property Article of the Annotated Code of Maryland, there is a tax credit against the property tax imposed on real property that is used as the premises for a publicly supported business incubator program. As used in this Section, "business incubator" means a program in which units of space are leased by multiple early-stage businesses that share physical common space, administrative services and equipment, business management training, mentoring, and technical support. To qualify for a real property tax credit under this section, a "publicly supported" business incubator program shall mean a State, a County, a municipal corporation, an organization exempt for taxation under §501(c)(3) of the Internal Revenue Code, a public institution of higher education, or an agency or instrumentality of the State, a County, a municipal corporation, or a public institution of higher education that: owns, controls, or leases the space that is used as a business incubator; or provides at least 50% of the total funding received by the business incubator from all sources, not including rents received from incubator tenant firms; or is represented on the governance board that authorizes the annual budget of the business incubator. The tax credit under this section against the property tax imposed on real property is only available when it meets each of the following conditions: The portion of the property upon which the tax credit is based is leased, occupied and used exclusively by the business incubator program; The business incubator program is contractually liable to the owner for property taxes; and The owner of the property eligible for a tax credit pursuant to this section is contractually obligated to reduce, by the amount of the tax credit, the amount of taxes for which the business incubator program is otherwise contractually liable. For the first tax year in which the business incubator program applies, the tax credit shall be in an amount equal to one hundred percent (100%) of the amount of the County property tax imposed on the real property as determined by the Supervisor of Assessment. The tax credit shall be reduced to eighty percent (80%) in the second taxable year, sixty percent (60%) in the third taxable year, forty percent (40%) in the fourth taxable year, twenty percent (20%) in the fifth taxable year and zero percent (0%) each taxable year thereafter. If the subject real property is leased to an eligible entity or business incubator program, the lessor shall reduce by the amount of the tax credit computed under this Section the taxes for which the eligible business entity or business incubator program is contractually liable under a lease agreement. A property tax credit granted hereunder may not be granted for more than five (5) consecutive years. A real property tax credit shall not be granted under this Section if the real property have otherwise been granted a tax credit or exemption under the Tax-Property Article, Annotated Code of Maryland or the County Code for the taxable year; Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance. The application shall provide a legal description of the property, proof of a properly issued use and occupancy permit applicable to the eligible program, and such other information or documentation as the Director may require to determine whether the applicant can qualify for the tax credit. During the fiscal year, the total of all tax credits granted under this section shall not exceed $250,000. Tax credits shall be granted in the order in which the Office of Finance receives the complete application under subsection (f) of the section. If a complete application granted would cause the limit set in this subsection to be exceeded, the tax credit shall be granted in the next fiscal year or years and in the order received. The Director of Finance shall determine the eligibility of the taxpayer for the tax credit and notify the State Department of Assessments and Taxation that a taxpayer has been approved for the property tax credit and the assessed value of the premises. The Director of Finance shall verify that the taxpayer continues to satisfy the applicable thresholds to qualify for the property tax credit by requiring submission of reports by the taxpayer, as the Director deems necessary.

In this Subdivision, the following words have the meanings indicated. Corrective action plan means a corrective action plan for a qualified brownfields site under Title 4 of the Environment Article, Annotated Code of Maryland. Director means the Director of the Office of Finance or the Director's designee. Increased property tax liability means the increase in the property tax levied on a qualified brownfields site resulting from an increased assessment due to voluntary cleanup of the qualified brownfields site or due to a corrective action plan for the qualified brownfields site. Increased property tax liability includes increases in property taxes levied due to an increased assessment for additional improvements to a qualified brownfields site. Increased property tax liability is calculated after deducting any other property tax credit applicable to the qualified brownfields site. Property tax means the total County real property tax levied on the qualified brownfields site annually under the Tax-Property Article. Property tax does not include parking district and urban district taxes. Qualified brownfields site has the meaning given in Section 5-301, Economic Development Article, Annotated Code of Maryland. Tax-Property Article means the Tax-Property Article of the Annotated Code of Maryland. Taxable year means the 12-months beginning July 1 and ending June 30. Voluntary cleanup means a voluntary cleanup of a qualified brownfields site under Title 7, Subtitle 5 of the Economic Development Article, Annotated Code of Maryland.

Pursuant to the authorization contained in Section 9-229, Tax-Property Article, Annotated Code of Maryland, Prince George's County elects to participate in the Brownfields Revitalization Incentive Program established under Title 5, Subtitle 3, Economic Development Article, Annotated Code of Maryland, and to provide a brownfields property tax credit for the taxable year beginning July 1, 2009.

There is a Prince George's County brownfields property tax credit against the tax on real property of a qualified brownfields site as defined in Subsection 5-301, Economic Development Article, Annotated Code of Maryland, in an amount equal to 50% of the property tax attributable to the increase in the assessment of the qualified brownfields site, including improvements added to the site during the credit period, over the assessment of the qualified brownfields site before the voluntary cleanup or corrective action plan. The credit granted by this Section applies in each of the taxable years immediately following the first revaluation of the brownfields site after completion of a voluntary cleanup or corrective action plan, for a total of 5 taxable years. An application for a tax credit under this Section must be filed with the Director prior to August 1, on forms prepared by the Director and must be accompanied by supporting information required by the Director. The Director shall notify the Director of the Prince George's County Department of Environmental Resources and the President of the Prince George's Economic Development Corporation before acting on an application.

Pursuant to the requirement contained in Subsection 9-229(c)(2), Tax-Property Article, Annotated Code of Maryland, for each year of the credit period, Prince George's County shall contribute to the Maryland Economic Development Assistance Fund under Section 5-313(8), Economic Development Article, Annotated Code of Maryland, an amount equal to 30% of the property tax attributable to the increase in the assessment of the qualified brownfields site during the credit period, over the assessment of the qualified brownfields site before the voluntary cleanup or corrective action plan.

A property tax credit under this Section will be terminated and the applicant will not be eligible if: The recipient of the property tax credit withdraws from the voluntary cleanup program under Section 7-512 (a) or (b) of the Environment Article of the Annotated Code of Maryland; or The Maryland Department of the Environment withdraws approval of a Response Action Plan or a Certificate of Completion under Section 7-512(e) and (f) of the Environment Article of the Annotated Code of Maryland.

In this Subdivision, the following words have the meanings indicated. Affiliate means a person: that directly or indirectly owns at least 80% of a business entity; or 80% of which is owned, directly or indirectly, by a business entity. Business Entity means a person conducting a trade or business in the State of Maryland, that is subject to the State individual or corporate income tax, insurance premiums tax, financial institutions franchise tax, or public service company franchise tax. Director means the Director of the Office of Finance or the Director's designee. Enhanced New Jobs Tax Credit means the credit granted under this Subdivision to a qualified business entity against the County property tax imposed on the new or expanded premises that qualify under state law for an enhanced new jobs tax credit and the personal property located on those premises. New Jobs Tax Credit means the credit granted under this Subdivision to a qualified business entity against the County property tax imposed on the new or expanded premises and the personal property located on those premises. New Permanent Full-time Position means a position that is: a full-time position of indefinite duration; located in Maryland; newly created, as a result of the establishment of a business facility in Maryland; and filled. New Permanent Full-time Position does not include a position that is: created when an employment function is shifted from an existing facility of the business entity or its affiliates located in Maryland to another business facility of the same business entity or its affiliates, if the position does not represent a net new job in the State. created through a change in ownership of a trade or business; created through a consolidation, merger, or restructuring of a business entity or its affiliates, if the position does not represent a net new job in the State; created when an employment function is contractually shifted from an existing business entity or its affiliates, located in the State to another business entity or its affiliates, if the position does not represent a net new job in the State; or filled for a period of less than 12 months. New or Expanded Premises means real property, including a building or part of a building that has not been previously occupied, where a business entity or its affiliates locate to conduct business. Notification Date means the date on which the business entity provides written notice to the County as required under Section 10-235.18 of this Subdivision.

There is a Prince George's County New Jobs Tax Credit and an Enhanced New Jobs Tax Credit against the County property tax imposed on real property owned or leased by a business entity or its affiliates and on personal property owned by that business entity or its affiliates if the business entity qualifies for either credit under this Subdivision. A tax credit may not be granted under this Subdivision if: the business entity has moved the operations which are located on new or expanded premises from another county (including Baltimore City) in Maryland; the business entity or another taxpayer has been given a tax credit or exemption for the new or expanded premises during the same taxable year under any other state or county law; or the location of the new or expanded premises is inconsistent with any applicable land use master plan. To qualify for a credit under this Subdivision, the new or expanded premises must be located in a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article of the Maryland Code. To qualify for a credit against property tax imposed on personal property, a business entity must certify that the personal property is located on premises that qualify for a new jobs tax credit or enhanced new jobs tax credit under this Subdivision.

New Jobs Tax Credit. To qualify for a New Jobs Tax Credit under this Subdivision, a business entity shall: obtain at least 5,000 square feet of new or expanded premises in the County by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, or leasing newly constructed premises; and employ at least 25 persons, of which at least thirty percent (30%) shall be County residents, in new permanent full-time positions located in the new or expanded premises in the County during a 24-month period, during which the business entity must also occupy the new or expanded premises. Enhanced New Jobs Tax Credit. To qualify for an Enhanced New Jobs Tax Credit under this Subdivision, a business entity, along with its affiliates, shall: obtain at least 250,000 square feet of new or expanded premises in the County by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, or leasing newly constructed premises; continue to employ at least 2,500 individuals in existing full-time positions paying at least 150% of the federal minimum wage and located at premises in the State where the business entity, along with its affiliates, is primarily engaged in one or more of the industries listed in Paragraph (2) of this Subsection; and employ at least 500 individuals, of which at least thirty percent (30%) shall be County residents, in new permanent full-time positions paying at least 150% of the federal minimum wage and located in the new or expanded premises in the County and, if applicable, in newly renovated premises adjoining or otherwise neighboring the new or expanded premises; or obtain at least 250,000 square feet of new or expanded premises in the County by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, or leasing newly constructed premises; and employ at least 1,250 individuals, of which at least thirty percent (30%) shall be County residents, in new permanent full-time positions paying at least 150% of the federal minimum wage and located in the new or expanded premises in the County and, if applicable, in newly renovated premises adjoining or otherwise neighboring the new or expanded premises. To qualify for an Enhanced New Jobs Tax Credit under this Subdivision, a business entity, along with its affiliates, shall primarily be engaged in one or more of the following at the qualifying premises: manufacturing or mining; transportation or communications; agriculture, forestry, or fishing; research, development, or testing; biotechnology; computer programming, data processing, or other computer-related services; central services as defined in § 6-101 of the Economic Development Article of the Maryland Code; the operation of central administrative services as defined in § 6-101 of the Economic Development Article of the Maryland Code; a public utility; warehousing; or business services. To qualify for the Enhanced New Jobs Tax Credit under this Subdivision, a business entity shall: within a 6-year period beginning on the notification date, employ individuals in the number of new permanent full-time positions required under Paragraph (1) of this Subsection; during the 6-year hiring period, obtain and occupy the new or expanded premises and, if applicable, the newly renovated premises adjoining or otherwise neighboring the new or expanded premises; and during the 6-year hiring period, comply with all other requirements for the credits described in this Subsection and in any applicable local law.

If a business entity meets the requirements of Section 10-235.14 and Subsection 10-235.15(a) of this Subdivision, and any applicable State law, the Director shall compute the amount of the New Jobs Tax Credit granted under this Subdivision for new or expanded premises and the personal property located on those premises that may be claimed against the County property taxes that would otherwise be due to equal a percentage of the amount of property tax imposed on the assessment of the new or expanded premises, as follows: 52% during the first and second taxable years in which a credit is allowed; 39% during the third and fourth taxable years in which a credit is allowed; 26% during the fifth and sixth taxable years in which a credit is allowed; and 0% for each taxable year thereafter. If a business entity meets the requirements of Section 10-235.14 and Subsection 10-235.15(b) of this Subdivision, and any applicable State law, for the first 12 taxable years after it qualifies for the credit, an Enhanced New Jobs Tax Credit may be claimed against the County property taxes that would otherwise be due. The Director shall compute the amount of the property tax credit granted to equal 58.5% of the amount of property tax imposed on the increase in assessment of: the new or expanded premises; newly renovated real property improvements adjoining or otherwise neighboring the new or expanded premises, if the renovations are substantial; and the personal property located on the premises described in items (A) and (B) of this Subparagraph. A renovation is substantial for purposes of this Subsection if the renovation results in a complete rehabilitation of at least 50% of each building on the property. The increase in assessment shall be measured from the notification date to the applicable annual assessment date after the Director has certified that the business entity has qualified for the credit. The lessor of real property eligible for property tax credits under this Subdivision shall reduce by the amount of property tax credits computed under this Subdivision the amount of taxes for which an eligible business entity is contractually liable under the lease agreement.

A business entity which does not satisfy all applicable requirements under this Subdivision to qualify for a tax credit during the three taxable years after any year when a credit was allowed shall repay the tax credit to the County after receiving notice from the Director that the credit must be repaid. Interest shall accrue on any repayable tax credit at the rate established for overdue property taxes, beginning 30 days after the notice from the Director. Any unrepaid tax credit is a lien on real and personal property owned by the business entity in the same manner as unpaid real property taxes under State and County law.

To qualify for a tax credit under this Subdivision, before it obtains the new or expanded premises or hires employees to fill the new permanent full-time positions at the new or expanded premises, a business entity shall, on a form furnished by the Director, provide written notification to the County: that it intends to claim the property tax credit or enhanced property tax credit; if it intends to claim the enhanced property tax credit, how it expects to meet the requirements to qualify for the enhanced property tax credit; and when it expects to obtain and occupy the new or expanded premises and hire the required number of employees in the new permanent full-time positions. If a business entity meets the requirements for a tax credit under this Subdivision, the Director shall: certify to the Maryland Department of Assessments and Taxation and the Maryland Department of Business and Economic Development that the business entity has met the requirements for the tax credit for the taxable year that follows the date on which it met the requirements; and require submission of reports by the business entity during the three taxable years after any year when the tax credit was earned to verify that the business entity continues to satisfy all applicable requirements under this Subdivision.

In accordance with the provisions of Section 9-242 of the Tax-Property Article of the Annotated Code of Maryland, there is a tax credit against the property tax imposed on real property for a high performance buildings in Prince George's County. As used in this Section and subject to paragraph (3), the following terms shall have the meaning indicated: "High performance buildings" means a building that: achieves at least a silver rating according to the U.S. Green Building Council's LEED (Leadership in Energy and Environmental Design) green building rating system as adopted by the Maryland Green Building Council; achieves at least a comparable rating according to any other appropriate rating system; or meets comparable green building guidelines or standards approved by the State. "LEED rating system" means the U.S. Green Building Council's LEED (Leadership in Energy and Environmental Design) green building rating system as adopted by the Maryland Green Building Council, including the following terms: "LEED-NC" for new construction; "LEED-CS" for core and shell; and "LEED-EB" for existing buildings. For the purposes of paragraph (1) of this subdivision, under LEED Credit MR7 or a similar criterion in a comparable rating system, credit may be awarded for the use of wood-based materials derived from all credible sources, including the Sustainable Forestry Initiative Program, the Canadian Standards Association, the American Tree Farm System, and other creditable certified sources programs. For LEED-NC and LEED-CS high performance buildings, the tax credit shall be for a period of five (5) years at the following ratings and amounts: LEED certified silver - 25%; LEED certified gold - 50%; LEED certified platinum - 75% For LEED-EB high performance buildings, the tax credit shall be for a period of three (3) years at the following ratings and amounts: LEED certified silver - 10%; LEED certified gold - 25%; LEED certified platinum - 50% During the fiscal year, the total of all tax credits granted under this section shall not exceed $5,000,000. Tax credits shall be granted in the order in which the Office of Finance receives the complete application under subsection (g) of the section. If a complete application granted would cause the limit set in this subsection to be exceeded, the tax credit shall be granted in the next fiscal year or years and in the order received. A real property tax credit shall not be granted under this Section if the real property have otherwise been granted a tax credit or exemption under the Tax-Property Article, Annotated Code of Maryland or the County Code for the taxable year; Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance. The application shall provide a legal description of the property, proof of a properly issued use and occupancy permit, copy of the LEED certification determination and such other information or documentation as the Director may require to determine whether the applicant can qualify for the tax credit. The application must be submitted within two (2) years of the LEED certification determination. The Director of Finance shall determine the eligibility of the taxpayer for the tax credit and notify the State Department of Assessments and Taxation that a taxpayer has been approved for the property tax credit and the assessed value of the premises. The Director of Finance shall verify that the taxpayer continues to satisfy the applicable thresholds to qualify for the property tax credit by requiring submission of reports by the taxpayer, as the Director deems necessary. The Director of Finance shall provide an annual report to the County Council on the high performance building real property tax credit on or before December 31st of each year for the previous fiscal year, to include: the number of applications received; the number of applications denied: the amount of tax credits approved; and the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved.

In accordance with the provisions of Section 9-318(f) of the Tax-Property Article of the Annotated Code of Maryland, there is a tax credit against the property tax imposed on real and personal property that is used for a Prince George's based green business that provides green products. For the purposes of this section, the following terms have the meanings: "Green business" means a business, certified by Prince George's County pursuant to this subdivision, that: primarily distributes, manufactures, markets, or sells green products; primarily provides services relating to green products; or primarily provides research and development relating to green products. "Green product" means a product that: is energy or water efficient; uses healthy, nontoxic materials; is made from recycled or renewable resources; or makes current products more energy efficient. "Certified green business" means a business that: is certified by the appropriate County agency or official in compliance with Section 9-318(f) of the Tax-Property Article of the Annotated Code of Maryland; or meets a green business guideline or standard adopted pursuant to Green America's Green Business Certification, or other green business certification approved by the Prince George's County Department of Environment, and recognized by Prince George's County. The tax credit under this section against the property tax imposed on personal property is only available when it meets each of the following conditions: All machinery, equipment, materials, and supplies are subject to a tax credit from property tax if consumed in, or used primarily by a green business for green products; The partial exemption shall only apply to property purchased in or transferred into the County after July 1, 2013; The amount of the tax exemption granted herein is equal to fifty percent (50%) of the assessment of the property described in subsection (c)(1), above; and A property tax credit granted hereunder may not be granted for more than five (5) consecutive years. The tax credit under this section against the property tax imposed on real property is only available when it meets each of the following conditions: The portion of the property upon which the tax credit is based is leased, occupied and used exclusively by the green business; The green business is contractually liable to the owner for property taxes; and The owner of the property eligible for a tax credit pursuant to this section is contractually obligated to reduce, by the amount of the tax credit, the amount of taxes for which the green business is otherwise contractually liable. For the first tax year in which the green business applies, the real property tax credit shall be in an amount equal to one hundred percent (100%) of the amount of the County property tax imposed on the real property as determined by the Supervisor of Assessment. The tax credit shall be reduced to eighty percent (80%) in the second taxable year, sixty percent (60%) in the third taxable year, forty percent (40%) in the fourth taxable year, twenty percent (20%) in the fifth taxable year and zero percent (0%) each taxable year thereafter. If the subject real property is leased to an eligible green business, the lessor shall reduce by the amount of the tax credit computed under this Section the taxes for which the eligible green business is contractually liable under a lease agreement. A real property tax credit granted hereunder may not be granted for more than five (5) consecutive years. A real or personal property tax credit shall not be granted under this Section if the real or personal property have otherwise been granted a tax credit or exemption under the Tax-Property Article, Annotated Code of Maryland or the County Code for the taxable year; Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance. The application shall provide a legal description of the property, proof of a properly issued use and occupancy permit applicable to the eligible property, and such other information or documentation as the Director may require to determine whether the applicant can qualify for the tax credit. During the fiscal year, the total of all tax credits granted under this section shall not exceed $1,000,000. Tax credits shall be granted in the order in which the Office of Finance receives the complete application under subsection (g) of the section. If a complete application granted would cause the limit set in this subsection to be exceeded, the tax credit shall be granted in the next fiscal year or years and in the order received. The Director of Finance shall determine the eligibility of the taxpayer for the tax credit and notify the State Department of Assessments and Taxation that a taxpayer has been approved for the property tax credit and the assessed value of the premises. The Director of Finance shall verify that the taxpayer continues to satisfy the applicable thresholds to qualify for the property tax credit by requiring submission of reports by the taxpayer, as the Director deems necessary. The Director of Finance shall provide an annual report to the County Council on the green business real and personal property tax credit on or before December 31st of each year for the previous fiscal year, to include: the number of applications received; the number of applications denied: the amount of tax credits approved; and the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved.

In accordance with the provisions of Section 9-250 of the Tax-Property Article of the Annotated Code of Maryland, the owner of real property may receive a property tax credit against the County property tax for a feature that is installed on an existing residence that is the owner's principal residence when the feature is installed. For the purpose of this Section, the following terms have the meanings indicated: "Eligible costs" means costs that are: incurred within twelve (12) months before the property owner submits an application for the credit; for a feature authorized under this Section, including reasonable costs to install the feature; paid by the applicant and not, or will not be, reimbursed by any entity; and in excess of Five Hundred Dollars ($500). "Feature" means a permanent modification to a residence that results in: a no-step front door entrance with a threshold that does not exceed ½ inch in depth with tapered advance and return surfaces or, if a no-step front entrance is not feasible, a no-step entrance to another part of the residence that provides access to the main living space of the residence; an installed ramp creating a no-step entrance; an interior doorway that provides a 32 inch wide or wider clear opening; an exterior doorway that provides a 36 inch wide or wider clear opening but only if accompanied by exterior lighting that is either controlled from inside the residence, automatically controlled, or continuously on; walls around a toilet, tub, or shower reinforced to allow for the proper installation of grab bars with grab bars installed in accordance with the American with Disabilities Act Standards for Accessible Design; maneuvering space of at least 30 inches by 48 inches in a bathroom or kitchen so that a person using a mobility aid may enter the room, open and close the door, and operate each fixture or appliance; an exterior or interior elevator or lift or stair glide unit; an accessibility-enhanced bathroom including a walk-in or roll-in shower or tub; or alarms, appliances, and controls structurally integrated into the unit designed to assist an individual with a sensory disability. Credits. The tax credit allowed under this Section is the lesser of: Fifty percent (50%) of the eligible costs; or Two Thousand Five Hundred Dollars ($2,500). Any credit that is received which exceeds the annual tax liability of the property may be carried over to the next tax year. The credit runs with the property upon the transfer of title, and the balance of any credit shall be applied to the tax bill of the subsequent owner of the property. The Director may only accept one application for the credit for each property during a single tax year. During any fiscal year, the total of all tax credits granted under this Section shall not exceed One Hundred Thousand Dollars ($100,000). Tax credits shall be granted in the order in which the Office of Finance receives the complete application under Subsection (f) of this Section. If a complete application granted would cause the limit set forth in this Subsection to be exceeded, the tax credit shall be granted in the next fiscal year or years and in the order received. A real property tax credit shall not be granted under this Section if the real property has otherwise been granted a tax credit or exemption under the Tax-Property Article, Annotated Code of Maryland or the County Code for the taxable year. Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance. The application shall provide a legal description of the property, proof of a properly issued use and occupancy permit applicable to the eligible property, and such other information or documentation as the Director may require to determine whether the applicant can qualify for the tax credit. The applicant for the tax credit shall submit the application on or before April 1st of each year. The Director of Finance shall determine the eligibility of the taxpayer for the tax credit and notify the State Department of Assessments and Taxation that a taxpayer has been approved for the property tax credit and the assessed value of the premises. The Director of Finance shall provide an annual report to the County Council on the property tax credit for accessibility features on or before December 31st of each year for the previous fiscal year, to include: the number of applications received; the number of applications denied; the number of tax credits approved; and the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved.

In accordance with the provisions of Section 9-253 of the Tax-Property Article of the Annotated Code of Maryland, the owner of real property may receive a property tax credit against the County portion of property tax on urban agricultural properties. For the purpose of this Section, the following terms have the meanings indicated: "Urban agricultural property" means real property that is: at least one-eighth of an acre and not more than five (5) acres; located in a priority funding area, as defined in Section 5-7B-02 of the State Finance and Procurement Article of the Annotated Code of Maryland; used for urban agricultural purposes; and zoned for agricultural uses or permitted as an urban farm pursuant to the Subtitle 27 - Zoning Ordinance of Prince George's County. "Urban agricultural purposes" means crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production. "Value" means the amount equal to: the gross income that is actually received from sales of agricultural products produced on site; or for products that are distributed free or at less than applicable market prices, the gross income that could reasonably be assumed to be received from sale of those products at market prices.

In order to qualify for a property tax credit, a parcel of land or, any portion thereof: shall be an urban agricultural property that is being used for urban agricultural purposes; may not be used for any other for-profit purpose that would subject the parcel to property tax liability; and unless a waiver is granted under Subsection (d), shall produce agricultural products valued at Two Thousand Five Hundred Dollars ($2,500) or more per tax year. A waiver may be granted for start up properties for up to two (2) years or for a declared natural disaster or drought.

The Director of Finance shall require an owner to verify product value by providing information to include but not limited to copies of sales receipts or invoices, provide an IRS Schedule F or C, IRS 990 series form if the owner is a non-profit and, if relevant, evidence of current market rates. Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance. The application shall provide a legal description of the property and such other information or documentation as the Director may require to determine whether the applicant can qualify for the tax credit. The applicant for the tax credit shall submit the application on or before April 1st of each year. The Director of Finance in coordination with the Prince George's Soil Conservation District shall determine the eligibility of the taxpayer for the tax credit and notify the State Department of Assessments and Taxation that a taxpayer has been approved for the property tax credit and the assessed value of the premises. The amount of credit granted under this Subdivision is equal to the amount of property tax that would otherwise be imposed on the property, less the amount of any other credit applicable to the property in that tax year. The term of a tax credit shall be granted for one (1) year. The property owner may reapply each year. At any time during the period for which a property tax credit under this Subdivision is granted for urban agricultural property, if the property ceases to be used for urban agricultural purposes, the owner of the property shall be liable for all property taxes that would have been imposed if a property tax credit for urban agricultural property had not been granted. During any fiscal year, the total of all tax credits granted under this Subdivision shall not exceed One Hundred Thousand Dollars ($100,000). Each applicant is limited to an annual credit of Five Thousand Dollars ($5,000). Tax credits shall be granted in the order in which the Office of Finance receives the complete application under Subsection (b) of this Section. If a complete application granted would cause the limit set forth in this Subsection to be exceeded, the tax credit shall be granted in the next fiscal year or years and in the order received.

The Director of Finance shall provide an annual report to the County Council on the property tax credit for urban agricultural property on or before December 31st of each year for the previous fiscal year, to include: the number of applications received; the number of applications denied; the number of tax credits approved; and the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved.

In this Section, the following words shall have the following meanings: Eligible construction means new construction of a grocery store or substantial renovation of an existing grocery store. "New construction of a grocery store" means either (i) the construction of any new building for a grocery store, whether as a stand-alone building or an addition to an existing building, or (ii) the adaptive reuse of an existing non-grocery store building (a building not previously used for a grocery store) into a grocery store. "Substantial renovation of an existing grocery store" means a complete rehabilitation of at least fifty percent (50%) of the building gross square footage of an existing grocery store (or a vacant space previously occupied by a grocery store). Eligible construction shall comply with Subsection (b)(1)(C) of this Section for the subject grocery store to be eligible to receive a tax credit authorized by this Section. Grocery store means a store that has all major food departments, including produce (fruits and vegetables), meat, seafood, dairy, and canned and packaged goods, has more than 50% of total sales derived from food sales, has more than 50% of total floor space dedicated to food sales, and both has at least 500 square feet dedicated to the sale of produce (fruits and vegetables), and at least 500 square feet dedicated to the sale of other perishable goods, including meat, seafood, and dairy products. The grocery store shall also comply with Subsection (b) of this Section to be eligible to receive a tax credit authorized by this Section. Healthy Food Priority Area means either of the following: An area designated by Council resolution with concurrence of the County Executive as a healthy food priority area due to a combination of the following factors: Limited availability of fresh fruit, vegetables, and other healthy food options in the designated area; A presence of a significant number or share of low-income residents in the designated area; Limited transportation options or access for local residents, including limited access to public transit, in the designated area; Comments from municipal governments, if applicable; and Any other factors that the County Council and the County Executive determine are relevant; or An area designated by Council resolution with concurrence of the County Executive as a healthy food priority area due to a vacancy created by a departed grocery store. Healthy Food Priority Area Tax Credit means the tax credit prescribed and awarded in accordance with this Section. The Healthy Food Priority Area Tax Credit is authorized by Section 9-318 of the Tax-Property Article, Annotated Code of Maryland. Healthy Food Priority Area Tax Credit. The County shall award an one hundred percent (100%) annual tax credit against the county personal property taxes for a newly constructed or substantially renovated grocery store located, at the time of tax credit award, in a healthy food priority area for the first ten (10) taxable years after both (i) completion of eligible construction of the newly constructed or substantially renovated grocery store and (ii) expenditure on new personal property for the newly constructed or substantially renovated grocery store, provided that the grocery store complies with the following: The grocery store meets or exceeds the following eligibility requirements: For a newly constructed store, the owner or developer of the grocery store shall have expended on new personal property an amount equal to or greater than $150,000 or $25 per square foot; For a substantially renovated store, the owner or developer of the grocery store shall have expended on new personal property an amount based on total floor space of the grocery store as follows: For a grocery store that is 20,000 square feet or less, have expended at least $5 per square foot; For a grocery store that is more than 20,000 square feet up to an including 45,000 square feet, have expended at least $8 per square foot; and For a grocery store that is more than 45,000 square feet, have expended at least $10 per square foot; and At least 35% of the total costs of the actual construction of the newly constructed or substantially renovated grocery store shall be spent with County-based small businesses or County-based minority business enterprises, or combination thereof, as verified in writing by the County MBE Compliance Manager and the Supplier Development and Diversity Division, with notice within seven (7) days of verification to the Director of Finance, prior to the remittance of any tax credit proceeds authorized by this Section; and For each of the 10 years that the grocery store receives the Healthy Food Priority Area Tax Credit, the grocery store meets or exceeds the following annual requirements: At least 50% of the annual work hours at the grocery store shall be worked by residents domiciled in Prince George's County, Maryland; and The grocery store shall have a minimum wage for its workers of the greater of $15.00 per hour or the Maryland Minimum Wage as set forth in the Annotated Code of Maryland. The County MBE Compliance Manager and the Supplier Development and Diversity Division shall certify compliance with Subsection (a) and Paragraphs (b)(1) and (b)(2) of this Section in writing to the Director of Finance prior to the remittance of any tax credit proceeds authorized by this Section. Failure to comply with the annual requirements of Paragraph (b)(2), above, shall result in the Director of Finance withholding the remittance of tax credit proceeds applicable to the year for which noncompliance has occurred and may result in a total cancellation of the award of the Healthy Food Priority Area Tax Credit, as determined by the County Executive or the County Executive's designee, with concurrence of the County Council. Failure of a grocery store to satisfy Subsection (a) and Paragraph (b)(1), above, shall result in ineligibility to receive the Healthy Food Priority Area Tax Credit. The Director of Finance, in consultation with the County MBE Compliance Manager, the Supplier Development and Diversity Division, and the Supervisor of Assessments, shall establish any necessary procedures to implement this Section, including any procedures regarding Healthy Food Priority Area Tax Credit application, award, remittance, reporting, and compliance.

Authority. This Act is authorized under Section 7-248 of the Tax-Property Article of the Annotated Code of Maryland, which authorizes the governing body of a county to reduce or eliminate, by law, the percentage of the assessment of any qualified data center personal property used in a qualified data center that is subject to the County property tax that qualifies under this Section. Definitions. In this section, the following terms shall have the meanings indicated: "Qualified data center" shall have the meaning stated in Section 11-239 of the Tax-General Article of the Annotated Code of Maryland. "Qualified data center personal property" shall have the meaning stated in Section 11-239 of the Tax-General Article of the Annotated Code of Maryland. Exemption from Property Tax. Eligible Qualified Data Center Personal Property is subject to a partial or complete exemption from the County's personal property tax. The determination of the County's personal property tax exemption under this section shall be based on an evaluation that the qualified data center: Meets the requirements of this section; Will result in an overall net positive impact on county tax revenues and the Prince George's County economy; and Is in the best interests of the public. Eligibility and Amount of Property Tax Exemption. Projects with $200 million or more of investment and that create a total of 15 jobs or more may qualify for a 15-year personal property tax reduction in assessment as follows: Years one through five — up to 100% reduction in assessment in personal property tax; and Years six through ten — up to 50% reduction in assessment in personal property tax; Years eleven through fifteen — up to a 25% reduction in assessment in personal property tax. Projects with $50 million or more of investment and that create a total of five jobs or more may qualify for a 10-year tax personal property tax reduction in assessment as follows: Years one through five — up to 90% reduction in assessment in personal property tax; and Years six through ten — up to 40% reduction in assessment in personal property tax. Notice. The County Executive or the County Executive's designee shall notify the County Council in writing of the implementation on any reduction in assessment in personal property taxes for a qualified data center under this Section. Notice under this Subsection shall be submitted within 60 days of any agreement between Prince George's County and the developers or owners of any qualified data center to implement the provisions of this Section. Notice shall include: The name of the recipient; The number of jobs expected to be created, directly or indirectly, as a result of the construction and operation of the qualified data center; The amount and duration of the exemption granted; and The terms of any commitment for local minority business enterprises and local business enterprises in the construction and operation of the qualified data center.

In accordance with the provisions of Section 9-258 of the Tax-Property Article of the Annotated Code of Maryland, a property tax credit against the County property tax may be imposed on the dwelling of an eligible individual. For purposes of this Section a "dwelling" has the meaning stated in Section 9-105 of the Tax-Property Article of the Annotated Code of Maryland. Eligibility. An individual is eligible to receive a property tax credit if: the individual is at least 65 years old; has lived in the same dwelling for at least the preceding twenty-five (25) years; and the dwelling for which a property tax credit is sought has a maximum assessed value of Five Hundred Thousand Dollars ($500,000) at the time the individual first applied for the credit, a maximum value that shall increase annually on July 1 by the lesser of (i) the Consumer Price Index (CPI) for the preceding calendar year or (ii) three percent (3%). Amount and duration of credit. The credit allowed under this Section is twenty percent (20%) of the County property tax imposed on the dwelling, exclusive of and separate and distinct from any Homestead or Homeowners tax credit provided. The credit shall be granted each year for a period of up to five (5) years if the individual remains eligible for the credit. Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance no later than October 1 of the fiscal year in which the credit is being sought. The application shall provide a legal description of the property and such other information or documentation as the Director may require in order to determine whether the applicant can qualify for the tax credit. The credit is applicable for fiscal years beginning July 1, 2023 and thereafter. The Director of Finance shall provide an annual report to the County Council on the property tax credit for elderly individuals on or before December 31 of each year for the previous fiscal year, to include, in total and by Councilmanic District: the number of applications received; the number of applications denied; and the number of tax credits approved; and the dollar value of tax credits granted.

As used in this Subdivision, Scenic Easement shall mean a recorded easement creating or imposing an incorporeal right upon a corporeal right wherein a servitude is placed upon land in private or public ownership which established perpetual control in the grantee to maintain scenic views, open spaces, green area, animal refuges or natural habitat or flora and fauna. Such easement shall be created by conveyance and acceptance thereof, under lawful authority in the grantee, to the United States of America, the State of Maryland, Prince George's County, the Maryland-National Capital Park and Planning Commission or any agency or instrumentality of such governmental units established by law. Scenic easement shall not include any "green space" or "common land" or "open area" required to sustain a use in any zoning category wherein density of occupation is controlled pursuant to an establishment of land use permitting other than single-family residential occupancy.

A tax credit is permitted to the owner of any land, excluding improvements, which is determined to be an "open space" or "open area" as defined by Section 5-1201, Natural Resources Article, Annotated Code of Maryland, or meets the minimum criteria set out in Section 10-241 and which land is subject to a scenic easement, created by the owner or his predecessors in title. Such tax credit shall be computed by the Director of Finance to the extent of fifty percent (50%) of the taxes levied by the Council upon the value of land assessment, excluding improvements, which levy is made to appropriate the general funds of the County. A tax credit of one hundred percent (100%) is granted applicable to the tax on any land characterized as an "open space" or "open area" which has been made the subject of an option agreement (containing such provisions as may be deemed necessary by the grantee to preserve the land in a natural state or condition) whereby the owner agrees to sell or convey the subject property to any local County, State or Federal government or the Maryland-National Capital Park and Planning Commission in fee simple within a fixed period of time, not exceeding twenty (20) years, at a price less than or equivalent to the fair market value at the time of the execution of the option.

The tax credit shall be allowed as of the taxable year "date of finality" or "semiannual date of finality" as defined in Section 1-101, Tax-Property Article, Annotated Code of Maryland. Such allowance shall be made upon notice being given by the Council to the Director of Finance that by reason of a conveyance, assignment, deed or other instrument recorded among the land records of the County, such real property is affected and servient to a scenic easement which: Is irrevocable by its own terms. Creates a perpetual servitude upon the land therein described which has been qualified as "open space" or "open area" as determined, in writing, by the Maryland-National Capital Park and Planning Commission or the Department of Forests and Parks of the State, or meets the minimum criteria set out in Section 10-241. The tax credit allowed in this Subdivision after having once been determined pursuant to this Section shall remain in full force and effect for all subsequent levies made by the Council.

The valuation and assessment of all property which is entitled to the tax credit under this Subdivision shall be made and accomplished in all respects as other real property subject to taxation in the County. In the event such property is to be acquired by the exercise of the power of eminent domain, the fair market value of such property shall not be affected by its having been qualified for a tax credit nor the servitude established.

The owner of real property subject to a tax credit under this Subdivision or his duly authorized agent shall on or before sixty (60) days prior to the annual date of finality or semiannual date of finality, whichever may be applicable, file with the Council a claim for such tax credit in such form as may be required by the Council. The claim shall be accompanied by a duly authenticated copy of the scenic easement instrument showing its place of record and a certificate of title from a member of the bar of the Court of Appeals of the State showing the effect of such easement upon the land described therein which shall not be preceded by any prior interest to secure a debt or otherwise which would affect the priority of such easement and also a survey, made by a land surveyor or professional engineer registered under the laws of the State, showing the land described in such instrument, the location of the improvements thereon, the area of land subject to the servitude and a site location sketch showing its relation to the geographical features which relate to its scenic and open space value.

After application, the Council shall determine whether the Maryland-National Capital Park and Planning Commission or the State Department of Forests and Parks has characterized the land as an "open area" or "open space," and if so, shall issue the notice in due form to be delivered by the landowner to the Director of Finance. In the event such characterization has not been made, the Council may issue such notice if it finds that the scenic easement instrument provides all of the following criteria to qualify for the tax credit allowed: The property shall contain at least five (5) acres and shall not be used for any professional or commercial activities, except such as can be and are in fact conducted from a residential dwelling, without alteration of the dwelling; except that tracts of land containing in excess of fifty (50) acres may be used for privately owned country clubs, commercial golf courses, and golf driving ranges. No advertising signs or billboards shall be displayed or placed upon the land, with the exception of professional name plates and signs not larger than two (2) square feet advertising home occupations or products or the sale or lease of the lands. No mining or industrial activity shall be conducted on the lands. No buildings shall be erected, altered, placed, or permitted to be built or remain on such lands; except that on each five (5) acre parcel thereof there is permitted to be one (1) detached single-family dwelling and such guest house, garage, stable, or other outbuildings which may be required for the need of the owner or occupant of such residence. In no case is any building to be constructed on the lands described herein which, when completed, is to be used for any of the purposes which are expressly prohibited in this Subdivision. The property is in conformance with all applicable provisions of Division 2 of Subtitle 25 and/or an approved Tree Conservation Plan. No dump of ashes, trash, or any unsightly offensive material shall be placed upon the land; except, that in eroding areas of a drainage system where surface water runoff is destroying the natural ground cover, suitable heavy fill may be so placed as to control and prevent further erosion; provided, that such fill is covered by arable soil or humus. The land shall not be used as a site for any major public utility installation such as electric generating plants, electric power transmission lines, gas generating plants, gas storage tanks, microwave relay stations, or telephone exchanges shall be constructed or placed on the land. Nothing in this Subsection shall be deemed to prevent the construction or maintenance on, over or under the land of facilities usual to a residential neighborhood, such as telephone and electric lines, water mains, sewer mains and gas mains, pipes or conduits, and necessary related equipment, together with such removal of trees as shall be required for such construction and maintenance. Any other provisions required by the grantee of any such scenic easement, not inconsistent with the preceding criteria, may be considered but shall not be necessary to establish the prerequisites to meet the requirements for the tax credit permitted by this Subdivision.

Effective for calendar year 1979 and each year thereafter, Section 9-102, Tax-Property Article, Annotated Code of Maryland, establishes provisions and procedures for payments to certain renters, in lieu of property tax credits, on the basis of income, age and disability. It is the intention of the County Council that any elderly or disabled renter who both was eligible for and did receive a previous rent relief payment in this County under the laws repealed by Council Bill 63-1979 shall in the future receive, at a minimum, such rent relief payments as would have been previously available, had the taxpayer's status and payment been computed under the former County program. The Director of Finance is authorized and directed to promulgate procedures whereby the County shall supplement the rent relief payments made to such renter under the State program. Such procedures shall have the approval of the County Executive and County Council prior to publication.

Pursuant to Section 812(d) of the Charter the homestead property tax credit percentage shall be no greater than one hundred percent (100%) plus the percentage of the increase in the Consumer Price Index for the most recent twelve (12) months, rounded to the nearest whole number, but not more than one hundred five percent (105%). Pursuant to Section 9-105(e) of the Tax-Property Article of the Annotated Code of Maryland, the homestead property tax credit percentage for Prince George's County shall be: One hundred ten percent (110%) for the taxable year beginning July 1, 1991; One hundred five percent (105%) for the taxable year beginning July 1, 1993; One hundred three percent (103%) for the taxable year beginning July 1, 1994; One hundred two percent (102%) for the taxable year beginning July 1, 1999; One hundred four percent (104%) for the taxable year beginning July 1, 2001; One hundred three percent (103%) for the taxable year beginning July 1, 2002; One hundred one percent (101%) for the taxable year beginning July 1, 2003; One hundred two percent (102%) for the taxable year beginning July 1, 2004; One hundred three percent (103%) for the taxable year beginning July 1, 2005, and subsequent years; One hundred four percent (104%) for the taxable year beginning July 1, 2007; One hundred three percent (103%) for the taxable year beginning July 1, 2008; One hundred five percent (105%) for the taxable year beginning July 1, 2009; One hundred percent (100%) for the taxable year beginning July 1, 2010; One hundred one percent (101%) for the taxable year beginning July 1, 2011; One hundred four percent (104%) for the taxable year beginning July 1, 2012; One hundred two percent (102%) for the taxable year beginning July 1, 2013; One hundred two percent (102%) for the taxable year beginning July 1, 2014; One hundred two percent (102%) for the taxable year beginning July 1, 2015; One hundred percent (100%) for the taxable year beginning July 1, 2016; One hundred one percent (101%) for the taxable year beginning July 1, 2017; One hundred two percent (102%) for the taxable year beginning July 1, 2018; One hundred three percent (103%) for the taxable year beginning July 1, 2019; One hundred two percent (102%) for the taxable year beginning July 1, 2020; One hundred one percent (101%) for the taxable year beginning July 1, 2021; One hundred five percent (105%) for the taxable year beginning July 1, 2022; One hundred five percent (105%)for the taxable year beginning July 1, 2023; One hundred three percent (103%) for the taxable year beginning July 1, 2024; and One hundred three percent (103%) for the taxable year beginning July 1, 2025; and One hundred three percent (103%) for the taxable year beginning July 1, 2026. The homestead property tax credit program shall be implemented and administered by the Director of Finance in accordance with the provisions of State law and rules and regulations established by the State Department of Assessments and Taxation.

In accordance with the provisions of Section 9-222 of the Tax-Property Article of the Annotated Code of Maryland, there is a tax credit against the property tax imposed on real property for that portion of the property that is leased, occupied, and used by a religious group or organization and which meets each of the following conditions: The religious group or organization would qualify for a property tax exemption under Section 7-204 of the Tax-Property Article. The religious group or organization shall have a verifiable tax-exempt, nonprofit status from the United States Internal Revenue Service. The portion of the property upon which the tax credit is based is used exclusively for: Public religious worship; Educational purposes; or Office space necessary to support or maintain public religious worship or educational purposes. The property upon which the tax credit is based is not leased, occupied, or used for the purpose of making a profit. The religious group or organization is contractually liable to the owner for property taxes. The owner of the property eligible for a tax credit pursuant to this Section is contractually obligated to reduce, by the amount of the tax credit, the amount of taxes for which the religious group or organization is otherwise contractually liable. The property is located in a commercial zone. The amount of the tax credit shall be the full amount of property tax imposed pursuant to Section 6-202 of the Tax-Property Article of the Annotated Code of Maryland by Prince George's County on that portion of real property leased by a religious group or organization which meets the conditions of this Section. The amount of the tax credit shall not exceed the amount of the tax for which the religious group or organization is contractually liable. Tax credits shall be available on an annual tax year basis. An application for the tax credit shall be submitted to the Supervisor of Assessments and Taxation in Prince George's County and shall be signed under oath by both the owner of the real property and the religious group or organization which is or will become the lessee. A copy of the executed lease between the property owner and the lessee shall be submitted with the application. Applications for the tax credit shall be submitted to the Supervisor of Assessments and Taxation no later than September 1 of the tax year for which the credit is being requested. The Supervisor of Assessments and Taxation will determine: Whether the lessee qualifies as an exempt organization under Section 7-204 of the Tax-Property Article of the Annotated Code of Maryland; and The amount of the assessed value attributable to the portion of the property used by the religious group or organization for qualifying purposes. After the Supervisor of Assessments and Taxation has made a determination, the owner, lessee, and the Director of Finance shall be notified whether the lessee qualifies as an exempt organization and the amount of the assessed value upon which the tax credit will be based. The Director of Finance shall determine the amount of the tax credit and place a credit on the appropriate account. The Supervisor of Assessments and Taxation is authorized to develop an application form and establish procedures to administer the tax credit established in this Section. An owner of real property who has applied for the tax credit established in this Section may appeal to the Maryland Tax Court the denial of the tax credit or the determination of the amount of the assessed value upon which the tax credit will be based if notice of the appeal is made within 30 days of the decision of the Supervisor of Assessments and Taxation. Entitlement to the tax credit shall terminate when the religious group or organization no longer occupies the property or when the use of the property no longer meets any of the conditions of this Section. Upon termination of the lease or the cessation of possession by the tenant, the owner shall notify the Supervisor of Assessments and Taxation within thirty (30) days of such event. When the Supervisor of Assessments and Taxation has determined that the entitlement has ceased, the tax exemption shall be removed from the property.

In accordance with the provisions of Section 9-225 of the Tax-Property Article, Annotated Code of Maryland, there is a tax credit against the property tax imposed on real property for that portion of the property that is leased, occupied, and used by a municipal corporation and which meets each of the following conditions: The portion of the property upon which the tax credit is based is leased, occupied, and used exclusively by the municipal corporation. The credit does not apply when the municipal corporation subleases the property, uses the property for any profit-making purpose, or no longer occupies the property. The municipal corporation is contractually liable to the owner for property taxes. The owner of the property eligible for a tax credit pursuant to this Section is contractually obligated to reduce, by the amount of the tax credit, the amount of taxes for which the municipal corporation is otherwise contractually liable. The amount of the tax credit shall be the full amount of property tax imposed pursuant to Section 6-202 of the Tax-Property Article, Annotated Code of Maryland, by Prince George's County on that portion of real property leased by a municipal corporation which meets the conditions of this Section. The amount of the tax credit shall not exceed the amount of the tax for which the municipal corporation is contractually liable. Tax credits shall be available on an annual tax year basis. An application for the tax credit shall be submitted to the Supervisor of Assessments and Taxation in Prince George's County and shall be signed under oath by both the owner of the real property and the municipal corporation which is or will become the lessee. A copy of the executed lease between the property owner and the lessee shall be submitted with the application. Applications for the tax credit shall be submitted to the Supervisor of Assessments and Taxation no later than April 1 prior to the tax year for which the credit is being requested. The Supervisor of Assessments and Taxation will determine the amount of the assessed value attributable to the portion of the property used by the municipal corporation for qualifying purposes. After the Supervisor of Assessments and Taxation has made a determination, the owner, lessee, and the Director of Finance shall be notified of the amount of the assessed value upon which the tax credit will be based. The Director of Finance shall determine the amount of the tax credit and place a credit on the appropriate account. The Supervisor of Assessments and Taxation is authorized to develop an application form and establish procedures to administer the tax credit established in this Section. An owner of real property who has applied for the tax credit established in this Section may appeal to the Maryland Tax Court the denial of the tax credit or the determination of the amount of the assessed value upon which the tax credit will be based if notice of the appeal is made within 30 days of the decision of the Supervisor of Assessments and Taxation. Entitlement to the tax credit shall terminate when the municipal corporation no longer occupies the property or when the use of the property no longer meets any of the conditions of this Section. Upon termination of the lease or the cessation of possession by the tenant, the owner shall notify the Supervisor of Assessments and Taxation within thirty (30) days of such event. The Supervisor of Assessments and Taxation shall determine the date that the entitlement has ceased, and the tax credit shall be removed from the property on an pro rata basis.

In accordance with the provisions of Section 9-210 of the Tax-Property Article, Annotated Code of Maryland and the terms defined therein, there is a tax credit against the property tax imposed on real property that includes a dwelling that is owned by a surviving spouse of a fallen law enforcement officer or rescue worker and which meets the following conditions: The dwelling is owned and occupied by a surviving spouse of a fallen law enforcement officer or rescue worker and the dwelling was owned by the fallen law enforcement officer or rescue worker at the time of the fallen law enforcement officer's or rescue worker's death; The fallen law enforcement officer or rescue worker or the surviving spouse was domiciled in the State as of the date of the fallen law enforcement officer or rescue worker's death and the dwelling was acquired by the surviving spouse within two (2) years of the fallen law enforcement officer or rescue worker's death; or The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under item (1) or (2) of this Subsection, to the extent of the previous credit. The amount of the tax credit shall be the full amount of property tax imposed pursuant to Section 6-202 of the Tax-Property Article, Annotated Code of Maryland, by Prince George's County. Tax credits shall be available on an annual tax year basis. An application for the tax credit shall be submitted to the Director of Finance. Applications for the tax credit shall be submitted to the Director of Finance no later than April 1 prior to the tax year for which the credit is being requested. The Director of Finance shall determine the amount of the tax credit and place a credit on the appropriate account. The Director of Finance is authorized to develop an application form and establish procedures to administer the tax credit established in this Section. An owner of real property who has applied for the tax credit established in this Section may appeal to the Maryland Tax Court the denial of the tax credit if notice of the appeal is made on or before thirty (30) days from the date that the Director of Finance mails the notice of the determination. Entitlement to the tax credit shall terminate upon the first event to occur: When the surviving spouse no longer occupies the property; or When the surviving spouse remarries. Upon termination of entitlement to the tax credit, the owner shall notify the Director of Finance within thirty (30) days of such event. The Director of Finance shall determine the date that the entitlement has ceased, and the tax credit shall be removed from the property on a pro rata basis.

In accordance with the provisions of Section 9-244 of the Tax-Property Article, Annotated Code of Maryland and the terms defined therein, there is a tax credit against the property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community. The amount of the tax credit shall be the full amount of property tax imposed pursuant to Section 6-202 of the Tax-Property Article, Annotated Code of Maryland, by Prince George's County. Tax credits shall be available on an annual tax year basis. An application for the tax credit shall be submitted to the Director of Finance. Applications for the tax credit shall be submitted to the Director of Finance no later than April 1 prior to the tax year for which the credit is being requested. The Director of Finance shall determine the amount of the tax credit and place a credit on the appropriate account. The Director of Finance is authorized to develop an application form and establish procedures to administer the tax credit established in this Section. An owner of real property who has applied for the tax credit established in this Section may appeal to the Maryland Tax Court the denial of the tax credit if notice of the appeal is made on or before thirty (30) days from the date that the Director of Finance mails the notice of the determination.

The Council shall establish, maintain and operate the Revolving Land Acquisition Fund and do any and all things that may be necessary or desirable in connection therewith. In order to continue and maintain the Fund in existence over a protracted period of time, any and all costs and expenses paid out of the Fund for or in connection with land acquisition shall be reimbursed or repaid to the Fund at the direction and with the approval of the Council out of any funds of the County that from time to time may be legally used for or in connection with land acquisition but not limited to money borrowed by the County pursuant to provisions of any act of the General Assembly of Maryland enacted during its 1967 Session or thereafter.

For the purpose of this Subdivision the following words have the meanings indicated: Combined Income means the combined gross income of all occupants, if more than one, and all other persons occupying the same trailer or mobile home, except that the income of any such other person who has not attained the age of eighteen (18) by July of the current fiscal year shall be excluded. Gross Income means total income from all sources, whether or not included in the definitions of gross income for federal or state tax purposes, excluding benefits under the Social Security Act or Railroad Retirement Act as these Acts may be amended from time to time, or the first Three Thousand Two Hundred Dollars ($3,200.00) of benefits/pension received from Federal Civic Service, State Merit System, or other government entity contributing to a retirement program, but including gifts in excess of Three Hundred Dollars ($300), alimony, support money, nontaxable strike benefits, public assistance received in cash grants, pensions or annuities, unemployment insurance benefits, and workmen's compensation benefits. Gross income shall include the net income received from business, rental, or other endeavors but in no event shall a loss from business, rental, or other endeavors be used in the determination of gross income. Trailer or Mobile Home means any portable structure or vehicle so constructed and designed as to permit occupancy thereof for dwelling or sleeping purposes, but does not mean a camping trailer as defined in the Zoning Ordinance for Prince George's County. Trailer or Mobile Home Space means a plot of ground within a Mobile Home Court or Trailer Park designed for the accommodation of one (1) trailer or mobile home. Trailer Park or Mobile Home Court means any plot of ground upon which two (2) or more mobile homes or trailers, occupied for dwelling or sleeping purposes, are located, but does not mean recreational campground as defined in the Zoning Ordinance for Prince George's County.

A tax of One Dollar ($1.00) per day is hereby imposed upon any sum paid for the rental, leasing or use of any space, facilities or accommodations in a Trailer Park or Mobile Home Court, or for the providing of any services in a Trailer Park or Mobile Home Court by the owner, operator or licensee of said Park or Court; provided, however, that the tax shall be no greater than Five Dollars ($5.00) per month per space if it is occupied by the same individual(s).

The provisions of this Subdivision shall not apply to any sum paid for any Trailer Park or Mobile Home Court space when: Occupied by an individual who has attained the age of 65 years by the July 1 which is the first day of the fiscal year in which the tax is levied and imposed; or Occupied by an individual who has not attained the age of sixty-five (65) years, and whose gross income or whose combined gross income, as the case may be, did not exceed Seven Thousand Five Hundred Dollars ($7,500) for the calendar year immediately preceding the fiscal year for which the tax is levied and imposed, and who has been found to be permanently or totally disabled, either: Under the Social Security Act, Federal Civil Service, State Merit System, or the Railroad Retirement Acts or an approved, established retirement program which is contributed to by a government entity; or If an occupant is not and has not been subject to a disability program of a governmental or public agency and the occupant has been found and certified permanently and totally disabled and the finding and certification of total and permanent disability is received and approved by the County; or Occupied by an individual who receives Public Assistance through the Prince George's County Department of Social Services.

The owner, operator, or licensee of a Trailer Park or Mobile Home Court is hereby required to collect the tax herein imposed. The owner, operator, or licensee shall remit all taxes collected to the Office of Finance by the fifteenth day following the end of each quarter year beginning January 1, 1976, in the amount of all taxes due for the preceding three (3) months. The first remittance shall be due April 15, 1976.

The owner, operator or licensee shall maintain a register of all trailers or mobile homes located within the Park or Court, as well as the occupants and owners thereof. The register shall contain the following information for each trailer or mobile home: Location in the Park or Court; Make and model; License number and issuing state; Name and address of the owner; Dates of arrival and departure of the trailer or mobile home, or other user of Park or Court space, services, accommodations or facilities; Make, model, license number, issuing state, and owner of automobiles or other vehicles within the Park or Court owned or operated by Park or Court occupants; Dates and amounts of payments received for use of space, services, accommodations or facilities and, if applicable, exemptions claimed. The Register shall be available for inspection at all reasonable times by authorized representatives of the Office of Finance for the purposes of determining that the taxes imposed by this Section have been properly collected and remitted by the owner, operator or licensee. No register record shall be destroyed until three (3) years have expired from the date of the latest entry of arrival and departure shown thereon.

The owner, operator, or licensee of the Trailer Park or Mobile Home Court shall be deemed to be personally liable for the collection of the tax imposed hereby. Failure of the owner, operator, or licensee to collect the tax on any fee paid shall result in personal liability to the County for the amount uncollected. Failure of the owner, operator, or licensee to remit all the taxes collected by the fifteenth day following the end of each calendar quarter year as aforesaid shall result in a penalty of an amount equal to fifty percent (50%) of the unremitted taxes due, such penalty to be the personal liability of the owner, operator, or licensee. For each failure to register an arrival or a departure by a Park user for which fees are collected, the Office of Finance may charge a penalty of not more than Fifty Dollars ($50.00) upon the owner, operator, or licensee.

On and after July 1, 1977, for purposes of taxation on tangible personal property in Prince George's County, all stock in manufacturing and commercial businesses in the nature of supplies shall be classified as inventory and be exempted from county taxation.