# Sec. 10-233. Application for tax credit; approval; appeal; required report

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Sec. 10-233. Application for tax credit; approval; appeal; required report

Prince George's County, Md., Code § 10-233 (2026)

(a) 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.

(b) 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.

(c) 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.

(d) 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.

(e) 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.