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.