Sec. 2-375. Tax levy for municipal functions
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.
Prince George's County, Md., Code § 2-375 (2026)
Sec. 2-375. Tax levy for municipal functionsLinkCopy Citation
(a)
The special assessment taxes levied by the Council for the costs of municipal functions, services and improvements provided in Section 2-367, "Municipal functions," except garbage and trash collection removal and disposition, site acquisition and operation, shall be by an ad valorem tax levied against all of the property assessed for County tax purposes within such area or that portion of the area where such are provided. The Council may allow credit against such levy of certain State funds, provided the requirements of the Council are complied with.
(b)
The special assessment taxes levied by the Council for the costs of garbage and trash collection, removal and disposition, including site acquisition and operation shall be by an ad valorem tax against all of the improved properties assessed for County tax purposes within the area receiving trash and garbage removal and disposition service. The Council may in its discretion prescribe the method of payment and the rate of tax for the costs of the collection, removal and disposition of trash and garbage as follows: the basis of the tax to be the total costs of said service divided by the number of units served. The Council may vary the tax rate as between individual residential units and commercial establishments. Such decision as to any variance for such service by the Council shall be conclusive. For Fiscal Year 2002 and each year thereafter, the special assessments levied by the Council for the costs of garbage and trash collection, removal and disposition, including site acquisition and operation, shall not apply to property currently owned by organizations exempt from income taxes in accordance with Section 501(c)(3) of the Internal Revenue Code. The special assessment tax shall also not apply to property currently owned by units or instrumentalities of the State of Maryland, the Maryland-National Capital Park and Planning Commission, the Washington Suburban Sanitary Commission, the Washington Metropolitan Area Transit Authority, properties currently owned by Prince George's County, or properties currently owned by any incorporated municipality within Prince George's County.
(1)
The special assessment tax rate for garbage and trash disposition and the acquisition and operation of a site or sites for the disposition of such garbage and trash shall be established on a per unit basis.
(2)
The special assessment tax rate for garbage and trash disposition and the acquisition and operation of a site or sites for the disposition of such garbage and trash for residential and commercial uses shall be based upon the amount of garbage and trash anticipated to be generated by each type of use. The County Executive shall collect appropriate data, analyze waste generation, and recommend a reasonable system of rates and charges for adoption by the Council in conjunction with the adoption of the annual operating budget.
(3)
The special assessment tax rate for residential and commercial properties and commercial uses shall be established at rates that are designed to generate the same total revenue previously generated by the residential rate alone, provided, however, that the rates shall be adjusted to ensure sufficient revenue to cover the increase in the cost of providing services. For Fiscal Year 2002 and each fiscal year thereafter, the rate for residential properties shall not exceed Thirty Dollars ($30.00) per fiscal year per residential unit for that portion of the residential property refuse fee known as the Base Benefit Fee. For Fiscal Year 2002 and each fiscal year thereafter, the special assessment tax rate for commercial properties and commercial uses shall be calculated by assigning each business type to a waste generation classification system of low, medium, and high, with a corresponding waste generation as follows:
(A)
0 to 3.99 pounds per improved square foot per fiscal year - low;
(B)
4.00 to 5.99 pounds per improved square foot per fiscal year - medium; and
(C)
6.00 & above pounds per improved square foot per fiscal year - high.
For Fiscal Year 2002, the initial unit dollar charge shall be $4.40 for low generators; $11.00 for medium generators; and $15.40 for high generators for each 100 square feet of improved area. For purposes of this Section, "improved area" for commercial and non-residential properties shall mean the total area in square feet of the building or buildings situated on the property excluding parking structures and outbuildings. The actual special assessment tax rate for commercial properties and commercial uses charged is the product of the unit dollar charge and the improved square footage of each establishment divided by 100. In subsequent fiscal years, the special assessment tax rate charged for each classification may be adjusted to generate sufficient revenue required to offset the $20.00 per residential unit reduction in the Base Benefit Fee portion of the Residential Solid Waste Special Assessment Tax Rate. In addition, beginning July 1, 2003, the Commercial and Residential Solid Waste Special Assessment Tax Rate may also be adjusted each fiscal year to reflect increased County Recycling and Disposal System costs not to exceed the Consumer Price Index - all urban consumers for the Washington-Baltimore Metropolitan area using the January base index for the ensuing fiscal year.
(4)
The County Executive shall provide an independent process to hear the appeal by the owner of any commercial property of the assignment of the property to a business type or waste generator category or of any physical measurement of the property that is alleged to be incorrectly calculated.