Subdivision 5K. Property Tax Credit for Accessibility Features
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.
Subdivision 5K. Property Tax Credit for Accessibility Features
Prince George's County, Md., Code § 10-235.21 (2026)
Sec. 10-235.21. Property Tax Credit for Accessibility FeaturesLinkCopy Citation
(a)
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.
(b)
For the purpose of this Section, the following terms have the meanings indicated:
(1)
"Eligible costs" means costs that are:
(A)
incurred within twelve (12) months before the property owner submits an application for the credit;
(B)
for a feature authorized under this Section, including reasonable costs to install the feature;
(C)
paid by the applicant and not, or will not be, reimbursed by any entity; and
(D)
in excess of Five Hundred Dollars ($500).
(2)
"Feature" means a permanent modification to a residence that results in:
(A)
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;
(B)
an installed ramp creating a no-step entrance;
(C)
an interior doorway that provides a 32 inch wide or wider clear opening;
(D)
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;
(E)
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;
(F)
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;
(G)
an exterior or interior elevator or lift or stair glide unit;
(H)
an accessibility-enhanced bathroom including a walk-in or roll-in shower or tub; or
(I)
alarms, appliances, and controls structurally integrated into the unit designed to assist an individual with a sensory disability.
(c)
Credits.
(1)
The tax credit allowed under this Section is the lesser of:
(A)
Fifty percent (50%) of the eligible costs; or
(B)
Two Thousand Five Hundred Dollars ($2,500).
(2)
Any credit that is received which exceeds the annual tax liability of the property may be carried over to the next tax year.
(3)
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.
(4)
The Director may only accept one application for the credit for each property during a single tax year.
(d)
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.
(e)
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.
(f)
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.
(g)
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.
(h)
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:
(1)
the number of applications received;
(2)
the number of applications denied;
(3)
the number of tax credits approved; and
(4)
the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved.