<section article="gtp" article_name="Tax - Property" number="9-101" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Homeowner” means an individual who:</text> <level label="i"> <text>received a property tax credit under a repealed law;</text> </level> <level label="ii"> <text>continues to have a legal interest in the dwelling for which a property tax credit under a repealed law was granted; and</text> </level> <level label="iii"> <text>in any given year would qualify for a property tax credit under a repealed law.</text> </level> </level> <level label="3"> <text>“Repealed law” means a repealed law that:</text> <level label="i"> <text>in the taxable year 1974-1975 granted a tax credit to elderly or disabled individuals; or</text> </level> <level label="ii"> <text>in the taxable year 1975-1976 granted a property tax credit to disabled individuals.</text> </level> </level> </level> <level label="b"> <text>It is the intent of the General Assembly that all homeowners who received a property tax credit under a repealed law shall continue to receive benefits identical to the benefits under the repealed law in order not to cause a financial loss to any homeowner who would receive lesser benefits under § 9-104 of this subtitle.</text> </level> <level label="c"> <level label="1"> <text>A homeowner is eligible for the full benefits identical to the benefits of the repealed law in any taxable year that the homeowner meets the requirements of the repealed law.</text> </level> <level label="2"> <text>If in any succeeding taxable year a homeowner fails to qualify under the repealed law, the homeowner shall be granted a property tax credit under the repealed law in the next taxable year that the homeowner qualifies.</text> </level> </level> <level label="d"> <text>The property tax credit of a homeowner shall be calculated under:</text> <level label="1"> <text>a repealed law; and</text> </level> <level label="2"> <text>§ 9-104 of this subtitle.</text> </level> </level> <level label="e"> <text>A homeowner shall receive a property tax credit under this section equal to the greater of the 2 amounts calculated under subsection (d) of this section.</text> </level> <level label="f"> <text>If a surviving spouse of a homeowner has not remarried and meets the qualifications of the repealed law except for age or disability, the property tax credit under this section is available to the unmarried surviving spouse.</text> </level> <level label="g"> <text>Each county or municipal corporation is responsible for the cost of any property tax credit granted under this section to a homeowner that exceeds the cost the State is required to pay under § 9-104 of this subtitle.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-102" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <level label="i"> <text>“Assets” include:</text> <level label="1"> <text>real property;</text> </level> <level label="2"> <text>cash;</text> </level> <level label="3"> <text>savings accounts;</text> </level> <level label="4"> <text>stocks;</text> </level> <level label="5"> <text>bonds; and</text> </level> <level label="6"> <text>any other investment.</text> </level> </level> <level label="ii"> <text>“Assets” do not include:</text> <level label="1"> <text>the cash value of the life insurance policies on the life of the renter;</text> </level> <level label="2"> <text>the cash value of any qualified retirement savings plans or individual retirement accounts; or</text> </level> <level label="3"> <text>tangible personal property.</text> </level> </level> </level> <level label="3"> <text>“Assumed real property tax” means:</text> <level label="i"> <text>15% of the occupancy rent paid by a renter during the calendar year; or</text> </level> <level label="ii"> <text>15% of the occupancy rent paid by a renter during the calendar year plus any tax paid under § 20–501 of the Local Government Article.</text> </level> </level> <level label="4"> <text>“Combined income” means the combined gross income of all individuals who actually reside in a dwelling except an individual who:</text> <level label="i"> <text>is a dependent of the renter under § 152 of the Internal Revenue Code; or</text> </level> <level label="ii"> <text>pays a reasonable amount for rent or room and board.</text> </level> </level> <level label="5"> <level label="i"> <text>“Dwelling” means a rental unit that is the principal residence of a renter.</text> </level> <level label="ii"> <text>“Dwelling” includes a mobile home pad on which the principal residence of the renter rests.</text> </level> </level> <level label="6"> <level label="i"> <text>“Gross income” means the total income from all sources for the calendar year that immediately precedes the taxable year, whether or not the income is included in the definition of gross income for federal or State tax purposes.</text> </level> <level label="ii"> <text>“Gross income” includes:</text> <level label="1"> <text>any benefit under the Social Security Act or the Railroad Retirement Act;</text> </level> <level label="2"> <text>the aggregate of gifts over $300;</text> </level> <level label="3"> <text>alimony;</text> </level> <level label="4"> <text>support money;</text> </level> <level label="5"> <text>any nontaxable strike benefit;</text> </level> <level label="6"> <text>public assistance received in a cash grant;</text> </level> <level label="7"> <text>a pension;</text> </level> <level label="8"> <text>an annuity;</text> </level> <level label="9"> <text>any unemployment insurance benefit;</text> </level> <level label="10"> <text>any workers’ compensation benefit; and</text> </level> <level label="11"> <text>the net income received from a business, rental, or other endeavor.</text> </level> </level> <level label="iii"> <text>“Gross income” does not include:</text> <level label="1"> <text>any income tax refund received from the State or federal government, including any refundable portion of the federal earned income tax credit; or</text> </level> <level label="2"> <text>any loss from business, rental, or other endeavor.</text> </level> </level> </level> <level label="7"> <text>“Net worth” means the sum of the current market value of all assets, less any outstanding liability.</text> </level> <level label="8"> <text>“Occupancy rent” means the rent paid for the right to occupy a dwelling less the reasonable value of the utilities or furnishings or both if the utilities or the use of the furnishings or both are included in the rent.</text> </level> <level label="9"> <text>“Renter” means an individual, who during the calendar year for which the property tax relief under this section is sought, actually occupies a dwelling in which the individual has a leasehold interest and who:</text> <level label="i"> <text>is at least 60 years old;</text> </level> <level label="ii"> <text>has been found permanently and totally disabled and has qualified for benefits under:</text> <level label="1"> <text>the Social Security Act;</text> </level> <level label="2"> <text>the Railroad Retirement Act;</text> </level> <level label="3"> <text>any federal act for service members; or</text> </level> <level label="4"> <text>any federal retirement system;</text> </level> </level> <level label="iii"> <text>has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health; or</text> </level> <level label="iv"> <text>is under the age of 60 years and:</text> <level label="1"> <text>has gross income below the poverty threshold that is established by the U.S. Department of Commerce, Bureau of the Census in August of the previous calendar year;</text> </level> <level label="2"> <text>has 1 or more dependent children under 18 years old living with the renter; and</text> </level> <level label="3"> <text>does not receive federal or State housing subsidies or reside in public housing.</text> </level> </level> </level> </level> <level label="b"> <text>There is a property tax relief program for any renter.</text> </level> <level label="c"> <text>The Department shall adopt regulations necessary to carry out this section.</text> </level> <level label="d"> <level label="1"> <level label="i"> <text>The Department shall:</text> <level label="1"> <text>give to each renter notice of possible property tax relief under this section; and</text> </level> <level label="2"> <text>establish a marketing campaign to promote the use of the property tax relief program under this section.</text> </level> </level> <level label="ii"> <text>The marketing campaign shall focus on reaching renters in high poverty areas throughout the State.</text> </level> </level> <level label="2"> <text>The Comptroller shall provide in each package of income tax forms and instructions notice of the availability of a property tax credit under this section. Such notice shall be similar in every way to that provided homeowners in § 9–104(f) of this subtitle.</text> </level> <level label="3"> <text>The Department shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on or before December 31, 2015, and every 2 years thereafter, on the promotion of the property tax relief program under paragraph (1) of this subsection.</text> </level> </level> <level label="e"> <text>If a dwelling is not actually occupied or expected to be occupied by the renter for 6 months or more of the calendar year, the dwelling is not a principal residence.</text> </level> <level label="f"> <level label="1"> <level label="i"> <text>Except as provided in paragraphs (2) and (3) of this subsection, on or before October 1 of the year following the calendar year for which property tax relief under this section is sought, a renter may apply to the Department for the property tax relief.</text> </level> <level label="ii"> <text>The application shall be made on the form that the Department provides.</text> </level> </level> <level label="2"> <text>For good cause, the Department may accept an application from a renter after October 1 but on or before October 31 of the year following the calendar year for which property tax relief under this section is sought.</text> </level> <level label="3"> <text>The Department may accept an application from a renter within 3 years after October 1 of the calendar year for which the property tax relief under this section is sought if the renter was:</text> <level label="i"> <text>at least 70 years old in the calendar year for which the property tax relief under this section is sought; and</text> </level> <level label="ii"> <text>eligible for the property tax relief under this section for the taxable year for which the relief is sought.</text> </level> </level> <level label="4"> <text>The renter shall state under oath that the statements in the application are true.</text> </level> <level label="5"> <text>To substantiate the application, the applicant may be required to provide a copy of an income tax return, or other evidence detailing gross income or net worth.</text> </level> </level> <level label="g"> <text>Notwithstanding § 13–202 of the Tax – General Article, to verify the income stated in an application, the Comptroller shall give the Department the information required.</text> </level> <level label="h"> <level label="1"> <text>The property tax relief that a renter may receive under this section is the assumed property tax on real property less a percentage of the combined income of the renter.</text> </level> <level label="2"> <text>The percentage is:</text> <level label="i"> <text>0% of the 1st $4,000 of combined income;</text> </level> <level label="ii"> <level label="2"> <text>5% of the 2nd $4,000 of combined income; and</text> </level> </level> <level label="iii"> <level label="5"> <text>5% of the combined income over $8,000.</text> </level> </level> </level> </level> <level label="i"> <text>The property tax relief under this section may not be:</text> <level label="1"> <text>more than $1,000;</text> </level> <level label="2"> <text>granted to any renter whose combined net worth exceeds $200,000 as of December 31 of the calendar year for which the property tax relief is sought;</text> </level> <level label="3"> <text>granted to any renter whose dwelling is exempt from property tax; and</text> </level> <level label="4"> <text>granted if the credit under this section is less than $1 in any year.</text> </level> </level> <level label="j"> <level label="1"> <text>The Department shall:</text> <level label="i"> <text>process applications upon receipt;</text> </level> <level label="ii"> <text>certify to the Comptroller the property tax relief under this section due each renter; and</text> </level> <level label="iii"> <text>make the certifications required under item (ii) of this paragraph no less frequently than each month.</text> </level> </level> <level label="2"> <text>The Comptroller shall pay the amount to the renter upon receipt of the certification from the Department.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-103" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Base year” means the taxable year immediately before the taxable year in which a property tax credit under this section is to be granted.</text> </level> <level label="3"> <level label="i"> <text>“Base year value” means the value of the property used to determine the assessment on which the property tax on real property was imposed for the base year.</text> </level> <level label="ii"> <text>“Base year value” does not include any new real property that was first assessed in the base year.</text> </level> </level> <level label="4"> <level label="i"> <text>“Business entity” means a person who operates or conducts a trade or business.</text> </level> <level label="ii"> <text>“Business entity” includes a person who owns, operates, develops, constructs, or rehabilitates real property, if the real property:</text> <level label="1"> <text>is intended for use primarily as single or multifamily residential property located in the enterprise zone; and</text> </level> <level label="2"> <text>is partially devoted to a nonresidential use.</text> </level> </level> </level> <level label="5"> <level label="i"> <text>“Eligible assessment” means the difference between the base year value and the actual value as determined by the Department for the applicable taxable year in which the tax credit under this section is to be granted.</text> </level> <level label="ii"> <text>For a business entity that is located on land or within improvements owned by the federal, State, county, or municipal government, “eligible assessment” means the difference between the base year value and the actual value reduced by the value of any property entitled to an exemption under Title 7 of this article as determined by the Department for the applicable taxable year in which the tax credit under this section is to be granted.</text> </level> </level> <level label="6"> <level label="i"> <text>“Qualified property” means real property that is:</text> <level label="1"> <text>not used for residential purposes;</text> </level> <level label="2"> <text>used in a trade or business by a business entity that meets the requirements of § 5–707 of the Economic Development Article; and</text> </level> <level label="3"> <text>located in an enterprise zone that is designated under Title 5, Subtitle 7 of the Economic Development Article.</text> </level> </level> <level label="ii"> <text>“Qualified property” includes personal property on real property that is located in a focus area as defined in § 5–701 of the Economic Development Article.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The governing body of a county or of a municipal corporation shall grant a tax credit under this section against the property tax imposed on the eligible assessment of qualified property.</text> </level> <level label="2"> <text>In Montgomery County the lessor of real property eligible for a credit under this section shall reduce the amount of taxes for which a tenant is contractually liable under the lease agreement by the amount of any credit allowed under this section that is attributable to improvements made by the tenant.</text> </level> </level> <level label="c"> <text>Unless the county in which a municipal corporation is located agrees to the designation of an enterprise zone in the municipal corporation, qualified property in the municipal corporation may not receive a tax credit against county property tax.</text> </level> <level label="d"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, the appropriate governing body shall calculate the amount of the tax credit under this section equal to a percentage of the amount of property tax imposed on the eligible assessment of the qualified property, as follows:</text> <level label="i"> <text>80% in each of the 1st 5 taxable years following the calendar year in which the property initially becomes a qualified property;</text> </level> <level label="ii"> <text>70% in the 6th taxable year;</text> </level> <level label="iii"> <text>60% in the 7th taxable year;</text> </level> <level label="iv"> <text>50% in the 8th taxable year;</text> </level> <level label="v"> <text>40% in the 9th taxable year; and</text> </level> <level label="vi"> <text>30% in the 10th taxable year.</text> </level> </level> <level label="2"> <text>For newly constructed qualified property that provides both office and retail space and became eligible for the credit under this section on or after January 1, 2019, but before January 1, 2022, the appropriate governing body shall calculate the amount of the tax credit under this section equal to a percentage of the amount of property tax imposed on the eligible assessment of the qualified property as follows:</text> <level label="i"> <text>80% in each of the 1st 8 taxable years following the calendar year in which the property initially becomes a qualified property;</text> </level> <level label="ii"> <text>70% in the 9th taxable year;</text> </level> <level label="iii"> <text>60% in the 10th taxable year;</text> </level> <level label="iv"> <text>50% in the 11th taxable year;</text> </level> <level label="v"> <text>40% in the 12th taxable year; and</text> </level> <level label="vi"> <text>30% in the 13th taxable year.</text> </level> </level> <level label="3"> <text>The Department shall allocate the eligible assessment to the nonresidential part of the qualified property at the same percentage as the square footage of the nonresidential part is to the total square footage of the building.</text> </level> <level label="4"> <text>For purposes of calculating the amount of the credit allowed under this section, the amount of property tax imposed on the eligible assessment shall be calculated without reduction for any credits allowed under this title.</text> </level> <level label="5"> <text>For qualified property located in a focus area, the appropriate governing body shall calculate the amount of the tax credit under this section equal to 80% of the amount of property tax imposed on the eligible assessment of the qualified property:</text> <level label="i"> <text>for newly constructed qualified property that provides both office and retail space and became eligible for the credit under this section on or after January 1, 2019, but before January 1, 2022, for each of the 13 taxable years following the calendar year in which the property initially becomes a qualified property; or</text> </level> <level label="ii"> <text>for any other qualified property, for each of the 10 taxable years following the calendar year in which the property initially becomes a qualified property.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>A tax credit under this section is available to a qualified property for no more than 10 consecutive years or, in the case of newly constructed qualified property that provides both office and retail space and became eligible for the credit under this section on or after January 1, 2019, but before January 1, 2022, no more than 13 consecutive years, beginning with:</text> <level label="i"> <text>the taxable year following the calendar year in which the real property initially becomes a qualified property; or</text> </level> <level label="ii"> <text>the taxable year in which the real property initially becomes a qualified property, subject to the approval of the appropriate local governing body and the Secretary of Commerce.</text> </level> </level> <level label="2"> <text>Even if the designation of an enterprise zone expires, the tax credit under this section continues to be available to a qualified property.</text> </level> <level label="3"> <text>Notwithstanding § 5–707(d) of the Economic Development Article but subject to § 5–707(b) and (c) of the Economic Development Article, a business entity operating in an enterprise zone when the designation of the enterprise zone expires may claim the credits allowed under this section for real property that:</text> <level label="i"> <text>the business owns, operates, develops, constructs, or rehabilitates within 5 years after the date the designation of the enterprise zone expired; and</text> </level> <level label="ii"> <text>otherwise qualifies for the credits allowed under this section.</text> </level> </level> <level label="4"> <text>State property tax imposed on real property is not affected by this section.</text> </level> </level> <level label="f"> <text>When an enterprise zone is designated by the Secretary of Commerce, the appropriate governing body shall certify to the Department of Assessments and Taxation:</text> <level label="1"> <text>the real properties in the enterprise zone that are qualified properties for each taxable year for which the property tax credit under this section is to be granted; and</text> </level> <level label="2"> <text>the date that the real properties became qualified properties.</text> </level> </level> <level label="g"> <text>Before property tax bills are sent, the Department of Assessments and Taxation shall submit to the appropriate governing body a list of:</text> <level label="1"> <text>each qualified property;</text> </level> <level label="2"> <text>the amount of the base year value for each qualified property; and</text> </level> <level label="3"> <text>the amount of the eligible assessment for each qualified property.</text> </level> </level> <level label="h"> <text>As provided in the State budget, the State shall remit to each county or municipal corporation an amount equal to one–half of the funds that would have been collected if the property tax credit under this section had not been granted.</text> </level> <level label="i"> <level label="1"> <level label="i"> <text>For a county or municipal corporation to receive a reimbursement under subsection (h) of this section by August 31 in any calendar year, the county or municipal corporation shall submit an annual request to the Department of Assessments and Taxation for the amount required by subsection (h) of this section on or before June 30 of that year.</text> </level> <level label="ii"> <text>On or before July 31 after the Department of Assessments and Taxation receives the request from the county or municipal corporation under subparagraph (i) of this paragraph, the Department shall certify to the Comptroller the reimbursement due to each county or municipal corporation.</text> </level> <level label="iii"> <text>On or before August 31 after the Comptroller receives the certification from the Department under subparagraph (ii) of this paragraph, the Comptroller shall reimburse each county or municipal corporation.</text> </level> </level> <level label="2"> <text>If a county or municipal corporation submits its request for the amount required under subsection (h) of this section after June 30:</text> <level label="i"> <text>the Department shall issue its certification to the Comptroller within 30 days after receipt of the request; and</text> </level> <level label="ii"> <text>the Comptroller shall reimburse the county or municipal corporation within 30 days after receipt of the certification.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-103.1" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Base year” means the taxable year immediately before the taxable year in which a property tax credit under this section is to be granted.</text> </level> <level label="3"> <level label="i"> <text>“Base year value” means the value of the property used to determine the assessment on which the property tax on real property was imposed for the base year.</text> </level> <level label="ii"> <text>“Base year value” does not include any new real property that was first assessed in the base year.</text> </level> </level> <level label="4"> <level label="i"> <text>“Business entity” means a person who operates or conducts a trade or business.</text> </level> <level label="ii"> <text>“Business entity” includes a person who owns, operates, develops, constructs, or rehabilitates real property if the real property:</text> <level label="1"> <text>is intended for use primarily as single or multifamily residential property located in a RISE zone; and</text> </level> <level label="2"> <text>is partially devoted to a nonresidential use.</text> </level> </level> </level> <level label="5"> <level label="i"> <text>“Eligible assessment” means the difference between the base year value and the actual value as determined by the Department for the applicable taxable year in which the tax credit under this section is to be granted.</text> </level> <level label="ii"> <text>For a business entity that is located on land or within improvements owned by the federal, State, county, or municipal government, “eligible assessment” means the difference between the base year value and the actual value reduced by the value of any property entitled to an exemption under Title 7 of this article as determined by the Department for the applicable taxable year in which the tax credit under this section is to be granted.</text> </level> </level> <level label="6"> <text>“Qualified property” means real property that is:</text> <level label="i"> <text>located in a RISE zone;</text> </level> <level label="ii"> <text>not used for residential purposes; and</text> </level> <level label="iii"> <text>used in a trade or business by a business entity that locates in the RISE zone before January 1, 2023.</text> </level> </level> <level label="7"> <text>“RISE zone” has the meaning stated in § 10–137 of the Economic Development Article.</text> </level> </level> <level label="b"> <text>The governing body of a county or of a municipal corporation shall grant a tax credit under this section against the property tax imposed on the eligible assessment of qualified property.</text> </level> <level label="c"> <level label="1"> <text>Except as otherwise provided in this subsection, the appropriate governing body shall calculate the amount of the tax credit under this section equal to a percentage of the amount of property tax imposed on the eligible assessment of the qualified property as follows:</text> <level label="i"> <text>at least 50% in the first taxable year following the calendar year in which the property initially becomes a qualified property; and</text> </level> <level label="ii"> <text>at least 10% in the second through fifth taxable years.</text> </level> </level> <level label="2"> <text>The Department shall allocate the eligible assessment to the nonresidential part of the qualified property at the same percentage as the square footage of the nonresidential part is to the total square footage of the building.</text> </level> <level label="3"> <text>Except as provided in paragraph (4) of this subsection, for purposes of calculating the amount of the credit allowed under this section, the amount of property tax imposed on the eligible assessment shall be calculated without reduction for any credits allowed under this title.</text> </level> <level label="4"> <level label="i"> <text>For qualified property located in an enterprise zone designated under Title 5, Subtitle 7 of the Economic Development Article, the appropriate governing body shall calculate the amount of the tax credit under this section equal to 80% of the amount of property tax imposed on the eligible assessment of the qualified property, after first applying any credits required under § 9–103 of this subtitle, for each of the 5 taxable years following the calendar year in which the property initially becomes a qualified property.</text> </level> <level label="ii"> <text>For qualified property located in a focus area designated under § 5–706 of the Economic Development Article, the appropriate governing body shall calculate the amount of the tax credit under this section equal to 100% of the amount of property tax imposed on the eligible assessment of the qualified property, after first applying any credits required under § 9–103 of this subtitle, for each of the 5 taxable years following the calendar year in which the property initially becomes a qualified property.</text> </level> <level label="iii"> <level label="1"> <text>If a business entity is certified as consistent with the target strategy of the RISE zone and the qualified property is located in an enterprise zone or focus area, the amount of the required reimbursement under § 9–103(h) of this subtitle may only be for the amount required for the required property tax credits under § 9–103 of this subtitle.</text> </level> <level label="2"> <text>The property tax credits required under subparagraphs (i) and (ii) of this paragraph do not alter the amount of funds required to be reimbursed under § 9–103(h) of this subtitle.</text> </level> <level label="3"> <text>If a business entity is certified as consistent with the target strategy of the RISE zone and the qualified property is located in an enterprise zone or focus area, the business entity may concurrently claim the property tax credits under this section and § 9–103 of this subtitle, provided that the total property tax credits in any taxable year may not exceed 100% of the property tax that would otherwise be due to the State and local jurisdiction.</text> </level> <level label="4"> <text>The concurrent application of property tax credits under this section may not alter the time limitation on the availability of any property tax credit.</text> </level> </level> </level> <level label="5"> <text>The governing body of a county or municipal corporation may increase, by local law, the percentage under paragraph (1) of this subsection.</text> </level> <level label="6"> <level label="i"> <text>If a RISE zone is renewed as provided under § 10–140 of the Economic Development Article, the governing body of a county or municipal corporation shall calculate the amount of the tax credit under this section equal to at least 10% of the amount of property tax imposed on the eligible assessment of the qualified property, after first applying any credits required under § 9–103 of this subtitle, for the sixth through tenth taxable years.</text> </level> <level label="ii"> <text>The governing body of a county or municipal corporation may increase, by local law, the percentage under subparagraph (i) of this paragraph.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>Except as provided in subsection (c)(6) of this section, a tax credit under this section is available to a qualified property for no more than 5 consecutive years beginning with:</text> <level label="i"> <text>the taxable year following the calendar year in which the real property initially becomes a qualified property; or</text> </level> <level label="ii"> <text>the taxable year in which the real property initially becomes a qualified property, subject to the approval of the appropriate local governing body and the Department of Commerce.</text> </level> </level> <level label="2"> <text>If the designation of a RISE zone expires, the tax credit under this section continues to be available to a qualified property.</text> </level> <level label="3"> <text>State property tax imposed on real property is not affected by this section.</text> </level> </level> <level label="e"> <text>When a Regional Institution Strategic Enterprise zone is designated by the Maryland Economic Development Corporation, the Corporation shall certify to the State Department of Assessments and Taxation:</text> <level label="1"> <text>the real properties in the zone that are qualified properties for each taxable year for which the property tax credit under this section is to be granted; and</text> </level> <level label="2"> <text>the date that the real properties became qualified properties.</text> </level> </level> <level label="f"> <text>Before property tax bills are sent, the State Department of Assessments and Taxation shall submit to the Maryland Economic Development Corporation a list containing:</text> <level label="1"> <text>the location of each qualified property;</text> </level> <level label="2"> <text>the amount of the base year value for each qualified property; and</text> </level> <level label="3"> <text>the amount of the eligible assessment for each qualified property.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-104" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <level label="i"> <text>“Assets” include:</text> <level label="1"> <text>real property;</text> </level> <level label="2"> <text>cash;</text> </level> <level label="3"> <text>savings accounts;</text> </level> <level label="4"> <text>stocks;</text> </level> <level label="5"> <text>bonds; and</text> </level> <level label="6"> <text>any other investment.</text> </level> </level> <level label="ii"> <text>“Assets” do not include:</text> <level label="1"> <text>the dwelling for which a property tax credit is sought under this section;</text> </level> <level label="2"> <text>the cash value of the life insurance policies on the life of the homeowner;</text> </level> <level label="3"> <text>the cash value of any qualified retirement savings plans or individual retirement accounts; or</text> </level> <level label="4"> <text>tangible personal property.</text> </level> </level> </level> <level label="3"> <text>“Combined income” means the combined gross income of all individuals who actually reside in a dwelling except an individual who:</text> <level label="i"> <text>is a dependent of the homeowner under § 152 of the Internal Revenue Code; or</text> </level> <level label="ii"> <text>pays a reasonable amount for rent or room and board.</text> </level> </level> <level label="4"> <text>“Current market value” means:</text> <level label="i"> <text>for residential property, the value as determined by the Department; and</text> </level> <level label="ii"> <text>for farmland, marshland, and woodland, the value under Title 8, Subtitle 2 of this article as determined by the Department.</text> </level> </level> <level label="5"> <text>“Disabled veteran” has the meaning stated in § 7–208(a) of this article.</text> </level> <level label="6"> <text>“Dwelling” means:</text> <level label="i"> <text>for a homeowner who is not a home purchaser, a house that is:</text> <level label="1"> <text>used as the principal residence of a homeowner and the lot or curtilage on which the house is erected;</text> </level> <level label="2"> <text>occupied by not more than 2 families; and</text> </level> <level label="3"> <text>actually occupied or expected to be actually occupied by the homeowner for more than 6 months of a 12–month period, which actual or expected occupancy period shall include July 1 of the taxable year for which the property tax credit under this section is sought; or</text> </level> </level> <level label="ii"> <text>for a homeowner who is a home purchaser, a house that is:</text> <level label="1"> <text>used as the principal residence of a homeowner and the lot or curtilage on which the house is erected;</text> </level> <level label="2"> <text>occupied by not more than 2 families; and</text> </level> <level label="3"> <text>actually occupied or expected to be actually occupied by the home purchaser for the remainder of the taxable year for which the property tax credit under this section is sought.</text> </level> </level> </level> <level label="7"> <text>“Final tax liability” means the tax liability for any property tax on the real property of a dwelling less any property tax credit provided under this section.</text> </level> <level label="8"> <level label="i"> <text>“Gross income” means the total income from all sources for the calendar year that immediately precedes the taxable year, whether or not the income is included in the definition of gross income for federal or State tax purposes.</text> </level> <level label="ii"> <text>“Gross income” includes:</text> <level label="1"> <text>any benefit under the Social Security Act or the Railroad Retirement Act;</text> </level> <level label="2"> <text>the aggregate of gifts over $300;</text> </level> <level label="3"> <text>alimony;</text> </level> <level label="4"> <text>support money;</text> </level> <level label="5"> <text>any nontaxable strike benefit;</text> </level> <level label="6"> <text>public assistance received in a cash grant;</text> </level> <level label="7"> <text>a pension;</text> </level> <level label="8"> <text>an annuity;</text> </level> <level label="9"> <text>any unemployment insurance benefit;</text> </level> <level label="10"> <text>any workers’ compensation benefit;</text> </level> <level label="11"> <text>the net income received from a business, rental, or other endeavor;</text> </level> <level label="12"> <text>any withdrawal, payment, or distribution from an individual retirement account;</text> </level> <level label="13"> <text>any withdrawal, payment, or distribution from any qualified retirement savings plan; and</text> </level> <level label="14"> <text>any rent on the dwelling, including the rent from a room or apartment.</text> </level> </level> <level label="iii"> <text>“Gross income” does not include:</text> <level label="1"> <text>any income tax refund received from the State or federal government; or</text> </level> <level label="2"> <text>any loss from business, rental, or other endeavor.</text> </level> </level> </level> <level label="9"> <text>“Heir” means an individual who is an heir or a legatee of a deceased homeowner who is entitled to inherit the deceased homeowner’s dwelling.</text> </level> <level label="10"> <level label="i"> <text>“Homeowner” means an individual who:</text> <level label="1"> <text>on July 1 of the taxable year for which the tax credit is to be allowed:</text> </level> <level label="A"> <text>actually resides in a dwelling in which the individual has a legal interest; or</text> </level> <level label="B"> <text>under a court order or separation agreement, permits a spouse, a former spouse, or a child of the individual’s family to reside without payment of rent in a dwelling in which the individual has a legal interest; or</text> </level> <level label="2"> <level label="A"> <text>is a home purchaser; and</text> </level> </level> <level label="B"> <text>actually resides in a dwelling in which the individual has a legal interest, whether or not the individual resides in the dwelling on July 1 of the taxable year for which the tax credit is sought.</text> </level> </level> <level label="ii"> <text>“Homeowner” includes a beneficiary of a trust described in 42 U.S.C. § 1396p(d)(4), or a trust established for the benefit of an individual with a disability by an individual other than the beneficiary and that is funded with assets that were never owned or controlled by the beneficiary, if, on July 1 of the taxable year for which the tax credit is to be allowed, the beneficiary of the trust is an individual who actually resides in the dwelling.</text> </level> </level> <level label="11"> <text>“Home purchaser” means an individual who purchases a dwelling in the taxable year for which the tax credit under this section is sought.</text> </level> <level label="12"> <text>“Legal interest” includes an interest in a dwelling:</text> <level label="i"> <text>as sole owner;</text> </level> <level label="ii"> <text>as a joint tenant;</text> </level> <level label="iii"> <text>as a tenant in common;</text> </level> <level label="iv"> <text>as a tenant by the entireties;</text> </level> <level label="v"> <text>through membership in a cooperative;</text> </level> <level label="vi"> <text>under a land installment contract, as defined in § 10–101 of the Real Property Article;</text> </level> <level label="vii"> <text>as a holder of a life estate; or</text> </level> <level label="viii"> <text>under a continuing care contract for an independent living unit at a continuing care facility for the aged, which means a nontransferable agreement between a continuing care facility for the aged as defined in § 7–206 of this article and an occupant of an independent living unit, which agreement provides that the occupant may reside in the unit until termination under the terms of the contract.</text> </level> </level> <level label="13"> <text>“Net worth” means the sum of the current market value of all assets, less any outstanding liability.</text> </level> <level label="14"> <level label="i"> <text>“Total real property tax” means the product of the sum of all property tax rates on real property, including special district tax rates, for the taxable year on a dwelling, multiplied by the lesser of:</text> <level label="1"> <text>$300,000; or</text> </level> <level label="2"> <text>the assessed value of the dwelling reduced by the amount of any assessment on which a property tax credit is granted under § 9–105 of this subtitle.</text> </level> </level> <level label="ii"> <text>“Total real property tax” does not include any adjustment for any other property tax credit under this title claimed against the property tax imposed on the dwelling.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The homeowners’ tax credit under this section is a State–funded program.</text> </level> <level label="2"> <text>It is the intent of the General Assembly that:</text> <level label="i"> <text>the State shall appropriate sufficient funds to reimburse the full amount of tax credits granted under this section; and</text> </level> <level label="ii"> <text>the State, and not the local governments, shall bear the burden of any insufficiency of funds to fully reimburse the counties for property tax credits under this section.</text> </level> </level> <level label="3"> <text>For any fiscal year, if State appropriations for reimbursement of tax credits under this section do not provide sufficient funds to fully reimburse the counties for tax credits granted under this section, the Governor shall include in the budget bill for the next fiscal year a deficiency appropriation to provide the additional funds to fully reimburse the counties.</text> </level> </level> <level label="c"> <text>The Department shall adopt regulations to carry out this section.</text> </level> <level label="d"> <level label="1"> <text>Except as provided in subsection (e) of this section, the Department is responsible for the administrative duties that relate to the application and determination of eligibility for a property tax credit under this section.</text> </level> <level label="2"> <text>The Department may:</text> <level label="i"> <text>make an agreement with a county collector for limited assistance with a part of the administrative duties; and</text> </level> <level label="ii"> <text>reimburse the county for the reasonable cost of the assistance provided.</text> </level> </level> <level label="3"> <text>When an applicant for the property tax credit under this section resides in an independent living unit at a continuing care facility for the aged, the Department shall determine for the independent living unit:</text> <level label="i"> <text>the lot size;</text> </level> <level label="ii"> <text>the assessed value of land and building; and</text> </level> <level label="iii"> <text>the total real property tax.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>On or before May 1 of each year, the Department shall provide the Comptroller information identifying owners of residential properties with an assessed value not exceeding $300,000 who, during the preceding 3 years, failed to claim the property tax credit under this section.</text> </level> <level label="2"> <text>The Comptroller shall:</text> <level label="i"> <text>review the information provided in accordance with paragraph (1) of this subsection and information that the Comptroller maintains regarding filers of income tax returns;</text> </level> <level label="ii"> <text>identify the individuals who may be eligible for but failed to claim the property tax credit under this section, including individuals who failed to file an income tax return for any of the 3 most recent taxable years; and</text> </level> <level label="iii"> <text>provide the Department the contact information of the individuals identified under item (ii) of this paragraph.</text> </level> </level> <level label="3"> <level label="i"> <text>For income verification, the Comptroller shall:</text> <level label="1"> <text>cooperate with the Department in adopting a procedure to audit the application forms; and</text> </level> <level label="2"> <text>notwithstanding § 13–202 of the Tax – General Article, supply the Department with additional information.</text> </level> </level> <level label="ii"> <text>The Comptroller shall assist the Department in a postaudit of each application.</text> </level> </level> <level label="4"> <text>On or before August 1 of each year, the Department shall contact each individual identified under paragraph (2) of this subsection by mail to inform the individual that the individual may be eligible for the property tax credit under this section and how to apply for the credit.</text> </level> </level> <level label="f"> <level label="1"> <text>A homeowner who meets the requirements of this section shall be granted the property tax credit under this section against the property tax imposed on the real property of the dwelling.</text> </level> <level label="2"> <level label="i"> <text>An heir who is not shown as the record title holder of a dwelling in the land records of the county shall be granted the property tax credit under this section if the heir:</text> <level label="1"> <text>files an application in accordance with subsection (l) of this section;</text> </level> <level label="2"> <text>meets the eligibility requirements for a homeowner under this section; and</text> </level> <level label="3"> <text>meets all the other requirements of this section.</text> </level> </level> <level label="ii"> <text>An heir who is not shown as the record title holder of the dwelling in the land records of the county may be granted the tax credit under this section for a maximum of 3 taxable years.</text> </level> <level label="iii"> <text>After receiving the tax credit under this section for 3 taxable years, an heir may receive the tax credit under this section only if the heir is shown as the record title holder of the dwelling in the land records of the county.</text> </level> </level> </level> <level label="g"> <level label="1"> <text>Except as provided in subsection (h) of this section, the property tax credit under this section is the total real property tax of a dwelling, less the percentage of the combined income of the homeowner that is described in paragraph (2) of this subsection.</text> </level> <level label="2"> <text>The percentage is:</text> <level label="i"> <text>0% of the 1st $8,000 of combined income;</text> </level> <level label="ii"> <text>4% of the next $4,000 of combined income;</text> </level> <level label="iii"> <level label="6"> <text>5% of the next $4,000 of combined income; and</text> </level> </level> <level label="iv"> <text>9% of the combined income over $16,000.</text> </level> </level> </level> <level label="h"> <text>For home purchasers, the property tax credit is the amount of the credit as calculated under subsection (g) of this section multiplied by a fraction, where:</text> <level label="1"> <text>the numerator of the fraction is the number of days in the fiscal year that the home purchaser actually occupies or expects to actually occupy a dwelling in which the home purchaser has a legal interest; and</text> </level> <level label="2"> <text>the denominator is 365 days.</text> </level> </level> <level label="i"> <text>If a surviving spouse of a homeowner has not remarried and meets the qualifications except for age or disability, the property tax credit under this section is available to the unmarried surviving spouse.</text> </level> <level label="j"> <level label="1"> <text>A property tax credit under this section may not be granted to a homeowner whose combined net worth exceeds $200,000 as of December 31 of the calendar year that precedes July 1 of the taxable year for which the homeowner applies for the property tax credit or whose combined gross income exceeds $60,000 in that same calendar year.</text> </level> <level label="2"> <text>If a property tax credit under this section is less than $1 in any taxable year, the credit may not be granted.</text> </level> <level label="3"> <text>A homeowner may claim a property tax credit under this section for only 1 dwelling.</text> </level> <level label="4"> <text>Except as provided in subsection (u) of this section, if a property tax credit is issued under this section, the credit or a voucher for a credit may be used only in the taxable year in which it was issued or the next succeeding taxable year. However, a homeowner whose dwelling is sold for taxes may receive the credit until the final decree under § 14–844 of this article is entered.</text> </level> </level> <level label="k"> <text>A homeowner may qualify for a property tax credit under this section if the homeowner does not actually reside in the dwelling for the required time period because of illness or need of special care even if the homeowner:</text> <level label="1"> <text>rents the dwelling for less than 1 year; or</text> </level> <level label="2"> <text>rents the dwelling for more than 1 year to a member of the homeowner’s immediate family.</text> </level> </level> <level label="l"> <level label="1"> <text>On the February 15 that precedes the taxable year for which the property tax credit under this section is sought, the Department shall make available that year’s property tax credit application form.</text> </level> <level label="2"> <level label="i"> <text>Except as provided in subsections (m), (u), and (v) of this section, on or before February 14 of the taxable year for which the property tax credit under this section is sought, a homeowner may apply to the Department for a property tax credit under this section.</text> </level> <level label="ii"> <text>The application shall be made on the form that the Department provides.</text> </level> </level> <level label="3"> <text>The homeowner shall state under oath that the facts in the application are true.</text> </level> <level label="4"> <level label="i"> <text>Except as provided in subparagraph (ii) of this paragraph, to substantiate the application, the applicant may be required to provide a copy of an income tax return, or other evidence detailing gross income or net worth.</text> </level> <level label="ii"> <text>An applicant who is required to substantiate an application under subparagraph (i) of this paragraph may, under penalties of perjury, attest to gross income in lieu of providing an income tax return if the applicant was not required to and did not file an income tax return.</text> </level> </level> <level label="5"> <text>To apply for the credit under this section, an heir shall:</text> <level label="i"> <text>complete the application under this subsection;</text> </level> <level label="ii"> <text>complete an affidavit under oath on the form the Department provides attesting that the individual is an heir or a legatee of a deceased homeowner who is entitled to inherit the deceased homeowner’s dwelling; and</text> </level> <level label="iii"> <text>attach to the application a copy of the death certificate of the deceased homeowner from whom the heir inherited the dwelling.</text> </level> </level> </level> <level label="m"> <level label="1"> <text>A home purchaser may apply to the Department for a property tax credit under this section after the execution of a contract of sale on the dwelling or settlement on the dwelling by filing an application on the form that the Department provides.</text> </level> <level label="2"> <text>The home purchaser shall state under oath that the facts in the application are true.</text> </level> <level label="3"> <level label="i"> <text>Except as provided in subparagraph (ii) of this paragraph, to substantiate the application, the Department may require the applicant to provide a copy of an income tax return, or other evidence detailing gross income or net worth.</text> </level> <level label="ii"> <text>An applicant who is required to substantiate an application under subparagraph (i) of this paragraph may, under penalties of perjury, attest to gross income in lieu of providing an income tax return if the applicant was not required to and did not file an income tax return.</text> </level> </level> <level label="4"> <text>If the home purchaser files an application for a credit under this section prior to settlement, the purchaser must file this application within 7 working days after the execution of a contract of sale.</text> </level> <level label="5"> <text>Upon receipt of an application prior to settlement, the Department:</text> <level label="i"> <text>may further require the applicant to provide a copy of the executed sale agreement;</text> </level> <level label="ii"> <text>shall determine the amount, if any, of the credit for which the home purchaser is eligible under this section; and</text> </level> <level label="iii"> <text>shall notify the home purchaser in writing of its decision within 5 working days from receipt of the application.</text> </level> </level> <level label="6"> <text>The Department shall adopt regulations governing the application for and granting of a credit before settlement as provided under this section.</text> </level> <level label="7"> <text>On certification by the Department, the Comptroller shall pay to the home purchaser the property tax credit due under this section unless the credit was used to adjust the home purchaser’s final tax liability paid at settlement under subsection (r) of this section.</text> </level> </level> <level label="n"> <text>The Department shall notify an applicant in writing if the applicant is not eligible for the property tax credit under this section.</text> </level> <level label="o"> <level label="1"> <text>For any eligible application received before the April 15 that precedes the taxable year for which the property tax credit under this section is sought, the Department shall request the appropriate county collector to prepare a tax bill that reflects the final tax liability.</text> </level> <level label="2"> <text>If a homeowner presents the revised tax bill or a tax voucher with the tax bill to the county collector, the homeowner may make a single payment for the final tax liability.</text> </level> <level label="3"> <text>Except as provided in subsection (u) of this section:</text> <level label="i"> <text>if a credit is granted for an eligible application received after April 15 but on or before October 1, property tax is not due on the property until 30 days after the revised tax bill is sent to the homeowner; and</text> </level> <level label="ii"> <text>if a credit is granted for an eligible application received after October 1 but on or before February 14, property tax is due on the property in accordance with § 10–204.3 of this article.</text> </level> </level> <level label="4"> <text>If a municipal corporation or a special taxing district issues a tax bill separate from the county tax bill, the county may require the homeowner to submit:</text> <level label="i"> <text>the separate tax bill; or</text> </level> <level label="ii"> <text>proof of payment of the separate tax bill.</text> </level> </level> </level> <level label="p"> <text>If a municipal corporation or a special taxing district issues a tax bill to a homeowner, the Department shall include the property tax rate of the municipal corporation or the special taxing district in calculating the property tax credit under this section and final tax liability.</text> </level> <level label="q"> <level label="1"> <text>Except for transfers between spouses, including a conveyance to a surviving spouse from the personal representative of a deceased spouse, if a homeowner transfers a dwelling that is subject to a property tax credit under this section, the property tax credit ends on the date that the property is transferred. The credit is not ended if the transfer is between spouses.</text> </level> <level label="2"> <text>The total amount of the property tax credit under this section is included in determining the amount of property tax that is:</text> <level label="i"> <text>paid by the homeowner; and</text> </level> <level label="ii"> <text>adjusted at the time of settlement between the homeowner and the buyer.</text> </level> </level> <level label="3"> <text>The homeowner is credited for the part of the property tax credit under this section that the homeowner’s period of ownership during the taxable year in which the transfer occurs bears to the entire taxable year. The buyer shall pay the remaining part of the property tax credit under this section to the county.</text> </level> <level label="4"> <text>Any property tax credit under this section that is collected by a county from a buyer under this subsection shall be credited to the State less any cost incurred by any county or a municipal corporation.</text> </level> </level> <level label="r"> <text>The final tax liability of a home purchaser due at settlement shall be adjusted to reflect any credit certified by the Department.</text> </level> <level label="s"> <level label="1"> <text>Each month or more frequently, if appropriate, each county collector shall submit a request to the Department for reimbursement for an amount equal to the property tax credits under this section and redeemed property tax credit vouchers paid under this section.</text> </level> <level label="2"> <text>The request may not include the property tax credits for which the county or municipal corporation is responsible under § 9–101(g) of this subtitle.</text> </level> <level label="3"> <text>Within 5 working days after receipt of the request the Department shall certify to the Comptroller the amount of reimbursement due to each county.</text> </level> <level label="4"> <text>Within 5 working days:</text> <level label="i"> <text>the Comptroller shall make the reimbursement to each county; or</text> </level> <level label="ii"> <text>the appropriate county collector may withhold an amount of State taxes sufficient to reimburse the county.</text> </level> </level> </level> <level label="t"> <level label="1"> <text>An eligible homeowner who has a continuing care contract for an independent living unit at a continuing care facility for the aged shall receive payment for the amount of the property tax credit under this section from the Comptroller upon certification by the Department. A credit granted to the homeowner under this subsection may not be assigned to the continuing care facility.</text> </level> <level label="2"> <level label="i"> <text>Notwithstanding the provisions of subsection (g) of this section, if a homeowner under this subsection is a disabled veteran, the homeowner may receive a credit for the total real property tax attributable to the independent living unit, up to the maximum credit authorized under this section.</text> </level> <level label="ii"> <text>A disabled veteran may apply for the credit under this subsection by providing the Department with the information required under subsection (l) of this section and § 7–208(d) of this article.</text> </level> </level> <level label="3"> <text>The surviving spouse of a disabled veteran may, upon application, continue to receive the credit provided under this subsection until the surviving spouse remarries.</text> </level> </level> <level label="u"> <level label="1"> <text>Under the conditions set forth in this subsection, the Department may accept an application from a homeowner within:</text> <level label="i"> <text>1 year after April 15 of the taxable year for which the property tax credit under this section is sought, if the homeowner:</text> <level label="1"> <text>is applying for the first time; or</text> </level> <level label="2"> <text>has filed an application on or before February 14 in each of the 3 taxable years immediately preceding the taxable year for which the credit is sought; or</text> </level> </level> <level label="ii"> <text>3 years after April 15 of the taxable year for which a credit is sought, if the homeowner is:</text> <level label="1"> <level label="A"> <text>at least 70 years old as of the taxable year for which a credit is sought;</text> </level> </level> <level label="B"> <text>enrolled in the Homeowner Protection Program established under Title 14, Subtitle 8, Part VII of this article; or</text> </level> <level label="C"> <text>an heir; and</text> </level> <level label="2"> <text>was eligible for the credit under this section for the taxable year for which the credit is sought.</text> </level> </level> </level> <level label="2"> <text>A homeowner may apply to the Department for a property tax credit under this section by filing an application on the form that the Department provides.</text> </level> <level label="3"> <text>The homeowner shall state under oath that the facts in the application are true.</text> </level> <level label="4"> <level label="i"> <text>Except as provided in subparagraph (ii) of this paragraph, to substantiate the application, the Department may require the homeowner to provide a copy of an income tax return, or other evidence detailing gross income or net worth.</text> </level> <level label="ii"> <text>A homeowner who is required to substantiate an application under subparagraph (i) of this paragraph may, under penalties of perjury, attest to gross income in lieu of providing an income tax return if the homeowner was not required to and did not file an income tax return.</text> </level> </level> <level label="5"> <text>On certification by the Department, the Comptroller shall pay to the homeowner the property tax credit due under this section.</text> </level> </level> <level label="v"> <level label="1"> <text>In this subsection, “qualified homeowner” means a homeowner whose gross income includes income only from the following sources:</text> <level label="i"> <text>any benefit under the Social Security Act;</text> </level> <level label="ii"> <text>a pension; or</text> </level> <level label="iii"> <text>an annuity.</text> </level> </level> <level label="2"> <level label="i"> <text>Subject to subparagraph (ii) of this paragraph, to be eligible for the property tax credit under this section, a qualified homeowner is required to submit the application under subsection (l) of this section only in:</text> <level label="1"> <text>the first year the qualified homeowner applies for the credit; and</text> </level> <level label="2"> <text>every third year thereafter.</text> </level> </level> <level label="ii"> <text>For any year in which the application under subsection (l) of this section is not required, to be eligible for the property tax credit under this section, a qualified homeowner shall submit to the Department either:</text> <level label="1"> <text>a certification that:</text> </level> <level label="A"> <text>the homeowner resided in the dwelling for at least 6 months in the preceding calendar year;</text> </level> <level label="B"> <text>the homeowner continued to have income only from Social Security, a pension, or an annuity in the preceding calendar year; and</text> </level> <level label="C"> <text>the individuals living in the homeowner’s household did not change in the preceding calendar year; or</text> </level> <level label="2"> <text>the application under subsection (l) of this section.</text> </level> </level> <level label="iii"> <text>A qualified homeowner who submits a certification under subparagraph (ii)1 of this paragraph may not be required to submit any proof of income in addition to the certification.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-105" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Active member” means:</text> <level label="i"> <text>a shareholder in a family corporation;</text> </level> <level label="ii"> <text>a partner in a general partnership; or</text> </level> <level label="iii"> <text>a member of a limited liability company or partner in a limited liability partnership who has or shares the authority to manage, control, and operate the limited liability company or limited liability partnership and who shares the assets and earnings of the limited liability company or limited liability partnership under an operating agreement under § 4A–402 of the Corporations and Associations Article or under a partnership agreement.</text> </level> </level> <level label="3"> <text>“Agricultural ownership entity” means a family corporation, general partnership, limited liability company, or limited liability partnership that:</text> <level label="i"> <text>owns real property that:</text> <level label="1"> <text>includes land receiving an agricultural use assessment under § 8–209 of this article; and</text> </level> <level label="2"> <text>includes land used as a homesite that is part of or contiguous to a parcel described in item 1 of this item;</text> </level> </level> <level label="ii"> <text>owns personal property used to operate the agricultural land; and</text> </level> <level label="iii"> <text>owns no other property.</text> </level> </level> <level label="4"> <text>“Bicounty commission” means:</text> <level label="i"> <text>the Maryland–National Capital Park and Planning Commission;</text> </level> <level label="ii"> <text>the Washington Suburban Sanitary Commission; or</text> </level> <level label="iii"> <text>the Washington Suburban Transit Commission.</text> </level> </level> <level label="5"> <level label="i"> <text>“Dwelling” means:</text> <level label="1"> <text>a house that is:</text> </level> <level label="A"> <text>used as the principal residence of the homeowner; and</text> </level> <level label="B"> <text>actually occupied or expected to be actually occupied by the homeowner for more than 6 months of a 12–month period beginning with the date of finality for the taxable year for which the property tax credit under this section is sought; and</text> </level> <level label="2"> <text>the lot or curtilage on which the house is erected.</text> </level> </level> <level label="ii"> <text>“Dwelling” includes:</text> <level label="1"> <text>a condominium unit that is occupied by an individual who has a legal interest in the condominium;</text> </level> <level label="2"> <text>an apartment in a cooperative apartment corporation that is occupied by an individual who has a legal interest in the apartment; and</text> </level> <level label="3"> <text>a part of real property used other than primarily for residential purposes, if the real property is used as a principal residence by an individual who has a legal interest in the real property.</text> </level> </level> </level> <level label="6"> <text>“Family corporation” means a corporation that does not have any stockholders other than the homeowner and the following members of the homeowner’s family:</text> <level label="i"> <text>a spouse or former spouse;</text> </level> <level label="ii"> <text>a child or stepchild;</text> </level> <level label="iii"> <text>a parent or stepparent;</text> </level> <level label="iv"> <text>a brother or sister;</text> </level> <level label="v"> <text>a son–in–law, daughter–in–law, stepson–in–law, or stepdaughter–in–law;</text> </level> <level label="vi"> <text>a grandchild or stepgrandchild; or</text> </level> <level label="vii"> <text>a grandparent or stepgrandparent.</text> </level> </level> <level label="7"> <text>“Heir” means an individual who is an heir or a legatee of a deceased homeowner who is entitled to inherit the deceased homeowner’s dwelling.</text> </level> <level label="8"> <text>“Homeowner” means an individual who has a legal interest in a dwelling or who is an active member of an agricultural ownership entity that has a legal interest in a dwelling.</text> </level> <level label="9"> <text>“Legal interest” means an interest in a dwelling:</text> <level label="i"> <text>as a sole owner;</text> </level> <level label="ii"> <text>as a joint tenant;</text> </level> <level label="iii"> <text>as a tenant in common;</text> </level> <level label="iv"> <text>as a tenant by the entireties;</text> </level> <level label="v"> <text>through membership in a cooperative;</text> </level> <level label="vi"> <text>under a land installment contract, as defined in § 10–101 of the Real Property Article;</text> </level> <level label="vii"> <text>as a holder of a life estate; or</text> </level> <level label="viii"> <text>as a settlor, grantor, or beneficiary of a trust if:</text> <level label="1"> <text>the settlor, grantor, or beneficiary of the trust does not pay rent or other remuneration to reside in the dwelling; and</text> </level> <level label="2"> <text>legal title to the dwelling is held in the name of the trust or in the names of the trustees for the trust.</text> </level> </level> </level> <level label="10"> <text>“Taxable assessment” means the assessment on which the property tax rate was imposed in the preceding taxable year, adjusted by the phased–in assessment increase resulting from a revaluation under § 8–104(c)(1)(iii) of this article, less the amount of any assessment on which a property tax credit under this section is authorized.</text> </level> </level> <level label="b"> <level label="1"> <text>If there is an increase in property assessment as calculated under this section, the State and the governing body of each county and of each municipal corporation shall grant a property tax credit under this section against the State, county, and municipal corporation property tax imposed on real property by the State, county, or municipal corporation.</text> </level> <level label="2"> <text>A property tax credit granted under this section shall be applicable to any State, county, or municipal corporation property tax and any property tax imposed for a bicounty commission.</text> </level> </level> <level label="c"> <level label="1"> <text>If a dwelling is not used primarily for residential purposes, the Department shall apportion the total property assessment between the part of the dwelling that is used for residential purposes and the part of the dwelling that is not used for residential purposes.</text> </level> <level label="2"> <text>If a homeowner does not actually reside in a dwelling for the required time period because of illness or need of special care and is otherwise eligible for a property tax credit under this section, the homeowner may qualify for the property tax credit under this section.</text> </level> <level label="3"> <text>If a homeowner otherwise eligible for a credit under this section does not actually reside in a dwelling for the required time period because the dwelling is damaged due to an accident or natural disaster, the homeowner may continue to qualify for a credit under this section for the current taxable year and 2 succeeding taxable years even if the dwelling has been removed from the assessment roll in accordance with § 10–304 of this article.</text> </level> <level label="4"> <level label="i"> <text>For a homeowner who is an active member of an agricultural ownership entity to qualify for the property tax credit under this section:</text> <level label="1"> <text>the dwelling must have been owned and occupied by the active member:</text> </level> <level label="A"> <text>at the time of its transfer to the agricultural ownership entity; or</text> </level> <level label="B"> <text>if the agricultural ownership entity is a limited liability company and the dwelling was originally transferred to the agricultural ownership entity as part of a conversion from a partnership under § 4A–211 of the Corporations and Associations Article, then at the time of its transfer to the former partnership; and</text> </level> <level label="2"> <text>the agricultural ownership entity and the active member who occupies the dwelling must file an application with the Department establishing initial eligibility for the credit on or before June 30 for the following taxable year and, at the request of the Department, must file an application in any future year to verify continued eligibility.</text> </level> </level> <level label="ii"> <text>Failure to file a timely application may result in disqualification from the Homestead Tax Credit Program for the following taxable year.</text> </level> <level label="iii"> <text>The credit may only be granted to one dwelling owned by the agricultural ownership entity.</text> </level> <level label="iv"> <text>Participation in the credit program as the active member of an agricultural ownership entity disqualifies any other dwellings owned by the active member for the credit.</text> </level> </level> <level label="5"> <level label="i"> <text>This paragraph applies only if the homeowner owned and occupied a dwelling on the subject property as the homeowner’s principal residence for at least the 3 tax years immediately preceding the razing of the dwelling or the commencement of substantial improvements on the property.</text> </level> <level label="ii"> <text>If a homeowner otherwise eligible for a credit under this section does not actually reside in a dwelling on the subject property for the required period of time under subsection (a)(5) or (d)(2) of this section because the dwelling was razed by the homeowner for the purpose of replacing it with a new dwelling or was vacated by the homeowner for the purpose of making substantial improvements to the property, the homeowner may continue to qualify for a credit under this section for the tax year in which the razing or the substantial improvements were commenced and 1 succeeding tax year even if the dwelling has been removed from the assessment roll.</text> </level> <level label="iii"> <text>If a homeowner qualifies for a credit under this paragraph, the full benefit of the credit existing at the commencement of the tax year in which the razing or vacating of the dwelling occurred may not be diminished during that tax year except that neither the calculation of the abatement nor the assessment under this paragraph shall include an assessment less than zero.</text> </level> <level label="iv"> <text>If a homeowner qualifies for a credit under this paragraph, the calculation of the credit associated with the initial taxable assessment of the substantially completed new improvements, which is effective on or before the second July 1 after the razing or vacating of the dwelling, shall include the revaluation under § 8–104(c)(1)(iii) of this article.</text> </level> </level> <level label="6"> <level label="i"> <text>This paragraph applies if:</text> <level label="1"> <text>the credit under this section has been denied for a dwelling for any taxable year because of the homeowner’s failure to occupy the dwelling for the required time period; and</text> </level> <level label="2"> <text>the homeowner’s failure to occupy the dwelling for the required time period was the result of the homeowner’s being an employee of the United States government stationed outside the State for a period not exceeding 6 consecutive years.</text> </level> </level> <level label="ii"> <text>Subject to subparagraph (iii) of this paragraph, a homeowner otherwise eligible for a credit under this section may qualify for the credit for a dwelling to which this paragraph applies for the next taxable year following the homeowner’s resumption of residency in the dwelling.</text> </level> <level label="iii"> <text>The credit allowed under this paragraph shall be calculated based on the prior year’s taxable assessment of the dwelling determined as if the credit had not been lost for the intervening taxable years when the homeowner was an employee of the United States government stationed outside the State.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>Subject to the provisions of paragraph (6) of this subsection, the Department shall authorize and the State, a county, or a municipal corporation shall grant a property tax credit under this section for a taxable year unless during the previous taxable year:</text> <level label="i"> <text>the dwelling was transferred for consideration to new ownership;</text> </level> <level label="ii"> <text>the value of the dwelling was increased due to a change in the zoning classification of the dwelling initiated or requested by the homeowner or anyone having an interest in the property;</text> </level> <level label="iii"> <text>the use of the dwelling was changed substantially; or</text> </level> <level label="iv"> <text>the assessment of the dwelling was clearly erroneous due to an error in calculation or measurement of improvements on the real property.</text> </level> </level> <level label="2"> <text>A homeowner must actually reside in the dwelling by July 1 of the taxable year for which the property tax credit under this section is to be allowed.</text> </level> <level label="3"> <text>A homeowner may claim a property tax credit under this section for only 1 dwelling.</text> </level> <level label="4"> <text>If a property tax credit under this section is less than $1 in any taxable year, the tax credit may not be granted.</text> </level> <level label="5"> <level label="i"> <text>If the dwelling was transferred for consideration in a deed dated on or after January 1 but before the beginning of the next taxable year and the deed was recorded with the clerk of the circuit court or the Department on or after July 1 but before September 1 of the next taxable year, the new owner may submit a written application to the Department on or before September 1 of the second taxable year following the date of the deed requesting that the date of the deed be accepted by the Department as the date of transfer under paragraph (1) of this subsection.</text> </level> <level label="ii"> <level label="1"> <text>The applicant shall submit with the written application a copy of the executed deed evidencing the date of the transfer.</text> </level> <level label="2"> <text>If the applicant fails to submit a copy of the executed deed as required under subsubparagraph 1 of this subparagraph, the Department shall deny the application.</text> </level> </level> <level label="iii"> <text>The date of the transfer under this paragraph is the effective date of the deed as described under § 3–201 of the Real Property Article.</text> </level> <level label="iv"> <text>If a homeowner submits an eligible application under this paragraph after May 1 of the first taxable year following the date of the deed and the homeowner is due to receive a reduction in the homeowner’s property tax bill in the second taxable year following the date of the deed as a result of the credit under this section, property tax is not due on the dwelling for the second taxable year following the date of the deed until 30 days after a revised tax bill is sent to the homeowner.</text> </level> </level> <level label="6"> <level label="i"> <text>Except as provided under paragraph (7) of this subsection, to qualify for the credit under this section, a homeowner shall submit an application for the credit to the Department as provided in this paragraph.</text> </level> <level label="ii"> <text>The application shall:</text> <level label="1"> <text>be made on the form that the Department provides;</text> </level> <level label="2"> <text>provide the information required by the form;</text> </level> <level label="3"> <text>include a statement by the homeowner under oath that the facts stated in the application are true, correct, and complete; and</text> </level> <level label="4"> <text>except as provided in subparagraph (iii) of this paragraph, be filed on or before the May 1 preceding the first taxable year for which the property tax credit under this section is to be allowed.</text> </level> </level> <level label="iii"> <text>For a dwelling that was last transferred for consideration to new ownership on or before December 31, 2007, an application shall be filed with the Department on or before December 30, 2013, or the Department may not authorize and the State, county, and municipal corporation may not grant the property tax credit under this section:</text> <level label="1"> <text>for the taxable year beginning July 1, 2014; and</text> </level> <level label="2"> <text>for a taxable year beginning after June 30, 2015, unless an application is filed as required under subparagraphs (i) and (ii) of this paragraph.</text> </level> </level> <level label="iv"> <text>To apply for the credit under this section, an heir shall:</text> <level label="1"> <text>complete the application under this paragraph;</text> </level> <level label="2"> <text>complete an affidavit under oath on the form the Department provides attesting that the individual is an heir or a legatee of a deceased homeowner who is entitled to inherit the deceased homeowner’s dwelling; and</text> </level> <level label="3"> <text>attach to the application a copy of the death certificate of the deceased homeowner from whom the heir inherited the dwelling.</text> </level> </level> <level label="v"> <text>If a dwelling previously received a credit under this section and failed to qualify for 1 taxable year because of a failure to file the application required under this paragraph, the Department:</text> <level label="1"> <text>shall grant the credit for the dwelling for the next following taxable year on the timely filing of the application by the same homeowner who previously received the credit; and</text> </level> <level label="2"> <text>shall calculate the prior year’s taxable assessment for the dwelling as if the credit had not been lost for the 1 intervening taxable year.</text> </level> </level> <level label="vi"> <text>The Department shall provide a homeowner the option to submit the application required under this paragraph electronically on the Department’s website.</text> </level> </level> <level label="7"> <text>If a homeowner submits an application to the Department under this section and the Department determines that the homeowner was eligible for the credit in the prior taxable year but failed to file an application for the credit as required under this subsection:</text> <level label="i"> <text>the homeowner shall be retroactively qualified for the Homestead Property Tax Credit Program for the prior taxable year; and</text> </level> <level label="ii"> <text>the Department shall calculate the prior year’s taxable assessment as if the credit had been granted for the prior taxable year.</text> </level> </level> <level label="8"> <level label="i"> <text>This paragraph shall be interpreted broadly to apply to any homeowner who:</text> <level label="1"> <text>is at least 70 years of age;</text> </level> <level label="2"> <text>was eligible for the credit in the prior taxable year but failed to file an application for the credit; and</text> </level> <level label="3"> <text>applies for a credit for the current taxable year.</text> </level> </level> <level label="ii"> <text>For homeowners that meet the criteria under subparagraph (i) of this paragraph, the Department shall calculate the current year’s taxable assessment as if the credit had been granted for the prior taxable year.</text> </level> <level label="iii"> <text>A homeowner who meets the criteria under subparagraph (i) of this paragraph is not due a reimbursement of property taxes paid in prior taxable years.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>For each taxable year, the property tax credit under this section is calculated by:</text> <level label="i"> <text>multiplying the prior year’s taxable assessment by the homestead credit percentage as provided under paragraph (2) of this subsection;</text> </level> <level label="ii"> <text>subtracting that amount from the current year’s assessment; and</text> </level> <level label="iii"> <text>if the difference is a positive number, multiplying the difference by the applicable property tax rate for the current year.</text> </level> </level> <level label="2"> <text>For each taxable year, the homestead credit percentage under paragraph (1)(i) of this subsection is:</text> <level label="i"> <text>for the State property tax and for any property tax imposed for a bicounty commission, 110%;</text> </level> <level label="ii"> <text>for the county property tax:</text> <level label="1"> <text>the homestead credit percentage established by the county under paragraph (3) of this subsection; or</text> </level> <level label="2"> <text>if the county has not set a percentage for the taxable year under paragraph (3) of this subsection or has not notified the Department as required under paragraph (6) of this subsection, the homestead credit percentage in effect for the county for the preceding taxable year; and</text> </level> </level> <level label="iii"> <text>for the municipal corporation property tax:</text> <level label="1"> <text>the homestead credit percentage established by the municipal corporation under paragraph (4) of this subsection; or</text> </level> <level label="2"> <text>if the municipal corporation has not set a percentage under paragraph (4) of this subsection or has not notified the Department as required under paragraph (7) of this subsection, the homestead credit percentage for the taxable year for the county in which the property is located.</text> </level> </level> </level> <level label="3"> <text>Subject to paragraph (5) of this subsection, the Mayor and City Council of Baltimore City and the governing body of a county on or before March 15 of any year shall set, by law, the homestead credit percentage for the taxable year beginning the following July 1.</text> </level> <level label="4"> <text>Subject to paragraph (5) of this subsection, on or before March 25 of any year, the governing body of a municipal corporation may set or alter, by law, a homestead credit percentage for the taxable year beginning the following July 1 and any subsequent taxable year.</text> </level> <level label="5"> <text>The homestead credit percentage for any county or municipal corporation property tax:</text> <level label="i"> <text>may not be less than 100% or exceed 110% for any taxable year; and</text> </level> <level label="ii"> <text>shall be expressed in increments of 1 percentage point.</text> </level> </level> <level label="6"> <text>The Mayor and City Council of Baltimore City and the governing body of a county shall notify the Department of any action taken under paragraph (3) of this subsection on or before March 15 preceding the taxable year for which the action is taken.</text> </level> <level label="7"> <text>A municipal corporation shall notify the Department of any action taken under paragraph (4) of this subsection on or before March 25 preceding the taxable year for which the action is taken.</text> </level> </level> <level label="f"> <level label="1"> <text>The Department shall give notice of the possible property tax credit under this section.</text> </level> <level label="2"> <text>In addition to any other notice the Department provides under this subsection, the Department shall:</text> <level label="i"> <text>identify homeowners who may be eligible but have failed to apply for the property tax credit under this section; and</text> </level> <level label="ii"> <text>include a separate insert with each assessment notice sent under § 8–401 of this article to each homeowner identified under item (i) of this paragraph that informs the homeowner that the homeowner may be eligible for the property tax credit under this section and how to apply for the credit.</text> </level> </level> <level label="3"> <text>In addition to any other notice the Department provides under this subsection, the Department shall mail a notice to each individual who acquires residential real property and has not applied for the credit under this section within a reasonable period of time after the individual:</text> <level label="i"> <text>acquires the property by recorded deed; and</text> </level> <level label="ii"> <text>indicates that the property will be the individual’s principal residence on the corresponding land instrument intake sheet described under § 3–104 of the Real Property Article.</text> </level> </level> <level label="4"> <text>The notice required under paragraph (3) of this subsection shall:</text> <level label="i"> <text>inform the individual that the individual may be eligible for the property tax credit under this section;</text> </level> <level label="ii"> <text>contain information on how to apply for the credit; and</text> </level> <level label="iii"> <text>inform the individual that the individual may apply to the Department to have the date of the deed accepted as the date of transfer of the property for purposes of the credit as provided in subsection (d)(5) of this section.</text> </level> </level> <level label="5"> <level label="i"> <text>The Department shall design a document concerning the credit under this section that shall be presented to the buyer of residential property at the settlement for the property by the person conducting the settlement.</text> </level> <level label="ii"> <text>The document under this paragraph shall include:</text> <level label="1"> <text>the following statement in conspicuous type: “If you plan to live in this home as your principal residence, you may qualify for the homestead property tax credit. The homestead property tax credit may significantly reduce the amount of property taxes you owe.”;</text> </level> <level label="2"> <text>instructions on how to apply for the credit online; and</text> </level> <level label="3"> <text>a complete application for the credit and instructions on how to submit the paper application to the Department.</text> </level> </level> <level label="iii"> <text>The Department shall make the document under this paragraph available on its website where it may be easily accessed by persons conducting settlements for residential property.</text> </level> </level> <level label="6"> <text>The Department shall ensure that the information it provides under this subsection is accurate and up–to–date.</text> </level> </level> <level label="g"> <level label="1"> <text>A homeowner who meets the requirements of this section shall be granted the property tax credit under this section against the State, county, and municipal corporation property tax and any property tax imposed for a bicounty commission imposed on the real property of the dwelling.</text> </level> <level label="2"> <level label="i"> <text>An heir who is not shown as the record title holder of a dwelling in the land records of the county shall be granted the property tax credit under this section if the heir:</text> <level label="1"> <text>files an application in accordance with subsection (d)(6) of this section;</text> </level> <level label="2"> <text>meets the eligibility requirements for a homeowner under this section; and</text> </level> <level label="3"> <text>meets all the other requirements of this section.</text> </level> </level> <level label="ii"> <text>An heir who is not shown as the record title holder of the dwelling in the land records of the county may be granted the tax credit under this section for a maximum of 3 taxable years.</text> </level> <level label="iii"> <text>After receiving the tax credit under this section for 3 taxable years, an heir may receive the tax credit under this section only if the heir is shown as the record title holder of the dwelling in the land records of the county.</text> </level> </level> </level> <level label="h"> <text>The tax credit under this section shall be included on the homeowner’s property tax bill.</text> </level> <level label="i"> <level label="1"> <text>When property that has received a credit under this section for the current taxable year includes improvements that are removed from the assessment roll under § 10–304 of this article because of damage due to an accident or a natural disaster:</text> <level label="i"> <text>the full benefit of the property tax abatement under § 10–304 of this article may not be diminished by the amount of the credit;</text> </level> <level label="ii"> <text>the full benefit of that credit may not be diminished by the property tax abatement under § 10–304 of this article and shall be reflected in the assessment of the total property, including any new improvements, for the current taxable year; and</text> </level> <level label="iii"> <text>the property shall be eligible to receive a credit under this section for the current taxable year and the two succeeding taxable years regardless of the existence or condition of the dwelling.</text> </level> </level> <level label="2"> <text>Neither the calculation of the abatement nor the assessment under this subsection shall include an assessment less than zero.</text> </level> </level> <level label="j"> <text>The Department shall adopt rules and regulations to implement this section.</text> </level> <level label="k"> <text>The tax credit under this section shall be known as the homestead property tax credit.</text> </level> <level label="l"> <text>The Comptroller shall:</text> <level label="1"> <text>cooperate with the Department in adopting a procedure to audit the application forms submitted under this section;</text> </level> <level label="2"> <text>notwithstanding § 13–202 of the Tax – General Article, provide additional information to the Department; and</text> </level> <level label="3"> <text>assist the Department in a postaudit of each application.</text> </level> </level> <level label="m"> <level label="1"> <text>The counties shall reimburse the Department for the administration of the application process under subsection (d)(6) of this section.</text> </level> <level label="2"> <text>For each fiscal year, the reimbursement required under this subsection shall be prorated based on the ratio of the number of improved properties that would be eligible for the credit under this section located in the county compared to the total number of improved residential properties eligible for the credit under this section statewide as of July 1 of that fiscal year.</text> </level> <level label="3"> <text>The Department shall bill each county according to the formula under paragraph (2) of this subsection.</text> </level> </level> <level label="n"> <level label="1"> <text>A person who has been granted a property tax credit under this section and is subsequently found to not qualify for the credit by the Department shall be assessed all State, county, and municipal corporation property tax otherwise due for each taxable year the person did not qualify to receive the credit.</text> </level> <level label="2"> <level label="i"> <text>If a person is found by the Department to have willfully misrepresented facts regarding qualification for the property tax credit under this section, the person shall be assessed a penalty equal to 25% of the amount of the property tax credit received during each taxable year for which the person did not qualify.</text> </level> <level label="ii"> <text>The amount of the penalty shall be separately itemized on the person’s property tax bill and constitutes a lien on the property until:</text> <level label="1"> <text>payment of the penalty in full; or</text> </level> <level label="2"> <text>if the property is sold in an action to foreclose on a mortgage or deed of trust:</text> </level> <level label="A"> <text>a copy of the court order ratifying the foreclosure sale is provided to the supervisor of assessments for the county in which the residential property is located; or</text> </level> <level label="B"> <text>an instrument of writing transferring the property is recorded in the land records of the county in which the property is located.</text> </level> </level> </level> <level label="3"> <text>If a lien is released under paragraph (2)(ii)2 of this subsection, any unpaid penalty amount shall remain the personal liability of the person against whom the penalty was assessed.</text> </level> <level label="4"> <text>A person may appeal a determination made under this subsection in accordance with the policies and procedures set forth in § 14–506 of this article.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-105.1" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Dwelling” has the meaning stated in § 9–105 of this subtitle.</text> </level> <level label="3"> <text>“Homeowner” has the meaning stated in § 9–105 of this subtitle.</text> </level> </level> <level label="b"> <text>On or before January 1 each year, Baltimore City shall mail a notice of the tax credit under § 9–105 of this subtitle to each homeowner in Baltimore City:</text> <level label="1"> <text>who has not applied for the tax credit under § 9–105 of this subtitle; and</text> </level> <level label="2"> <text>whose dwelling has an assessed value, when fully phased in, in the current 3–year assessment cycle that is more than 10% greater than the dwelling’s assessed value, when fully phased in, in the immediately preceding 3–year assessment cycle.</text> </level> </level> <level label="c"> <text>The notice shall include:</text> <level label="1"> <text>a copy of the application for the tax credit under § 9–105 of this subtitle; and</text> </level> <level label="2"> <text>a separate insert that includes:</text> <level label="i"> <text>the following statement in conspicuous type: “Because the value of your home has increased, the amount of property taxes you owe will also increase. But the amount of your tax increase will be significantly less if you qualify for the Homestead Property Tax Credit. You are strongly encouraged to apply for the Homestead Property Tax Credit.”; and</text> </level> <level label="ii"> <text>any other relevant information, as determined by Baltimore City.</text> </level> </level> </level> <level label="d"> <text>Baltimore City shall pay all costs to carry out this section.</text> </level> <level label="e"> <text>On or before November 1 each year, the Department shall provide Baltimore City with a list of the homeowners to whom the notice must be mailed on or before the following January 1.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-106" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <text>The governing body of a county or of a municipal corporation shall grant a property tax credit under this section against county or municipal corporation property tax imposed on property that is:</text> <level label="1"> <text>owned by a local corporation affiliated with Ruritan International; and</text> </level> <level label="2"> <text>actually used only for the purposes of the local corporation.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-107" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <text>In this section, “conservation property” means land that is:</text> <level label="1"> <text>unimproved;</text> </level> <level label="2"> <text>not used for commercial purposes; and</text> </level> <level label="3"> <text>subject to a perpetual conservation easement that is:</text> <level label="i"> <text>donated to the Department of Natural Resources or the Maryland Environmental Trust and identifies the Department of Natural Resources or the Maryland Environmental Trust as a grantee under Title 3, Subtitle 2 of the Natural Resources Article; and</text> </level> <level label="ii"> <text>accepted and approved by the Board of Public Works after June 30, 1986.</text> </level> </level> </level> <level label="b"> <text>There shall be a property tax credit granted under this section against the property tax imposed on conservation property.</text> </level> <level label="c"> <text>On or before October 1 of the taxable year for which property tax relief under this section is sought, an owner of conservation property may apply to the Department for the property tax credit. The application shall be made on the form that the Department provides.</text> </level> <level label="d"> <text>The property tax credit provided under this section shall be granted against 100% of all property tax that otherwise would be due.</text> </level> <level label="e"> <text>Conservation property shall be valued and assessed as provided in § 8-209.1 of this article.</text> </level> <level label="f"> <text>A property tax credit granted under this section is effective for 15 consecutive tax years beginning July 1 following the donation of the easement.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-108" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <text>Subject to subsection (b) of this section, the governing body of a county or municipal corporation shall grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount equal to:</text> <level label="1"> <text>for the taxable year beginning July 1, 1990, 25% of the tax imposed on those vehicles; and</text> </level> <level label="2"> <text>for the taxable year beginning July 1, 1991 and each taxable year thereafter, 50% of the tax imposed on those vehicles.</text> </level> </level> <level label="b"> <text>In addition to the property tax credit required under subsection (a) of this section, for the taxable year beginning July 1, 2019, and each taxable year thereafter, the governing body of a county or municipal corporation may grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount up to 100% of the tax imposed on those vehicles.</text> </level> <level label="c"> <text>In addition to the property tax credit required under subsection (a) of this section, the governing body of a county or municipal corporation shall grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount equal to any increase in property tax resulting from an increase in the percent of assessment over the percent of assessment which was in effect for fiscal year 1989.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-109" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <text>The Mayor and the City Council of Baltimore City and the governing body of each county and of each municipal corporation shall grant a property tax credit under this section against the county or municipal corporation property tax imposed on real property if:</text> <level label="1"> <text>the homeowner is otherwise eligible for the credit allowed under § 9-105 of this subtitle;</text> </level> <level label="2"> <level label="i"> <text>the dwelling is:</text> <level label="1"> <text>damaged or destroyed due to a natural disaster; and</text> </level> <level label="2"> <text>subsequently repaired or reconstructed;</text> </level> </level> <level label="ii"> <text>the dwelling is revalued after the dwelling is repaired or reconstructed; and</text> </level> <level label="iii"> <text>as a result of the revaluation, the assessment of the dwelling exceeds the last assessment of the dwelling; and</text> </level> </level> <level label="3"> <text>the homeowner claiming the credit had a legal interest in the dwelling at the time the dwelling was damaged or destroyed as described under item (2) of this subsection.</text> </level> </level> <level label="b"> <text>The amount of the property tax credit allowed under this section shall equal 100% of the property tax attributable to an increase in the assessment of the dwelling upon revaluation under § 8-104(c)(1)(iii) of this article, including improvements, over the last assessment of the dwelling before the natural disaster, less the amount of any assessment on which a property tax credit under § 9-105 of this subtitle has been authorized.</text> </level> <level label="c"> <text>A credit under this section may not be granted for more than 5 years.</text> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall:</text> <level label="1"> <text>establish procedures or requirements for the application, review, and approval of tax credits under this section; and</text> </level> <level label="2"> <text>notify the Department of any credits that have been granted under this section.</text> </level> </level> <level label="e"> <text>The credit under this section may not be claimed for a dwelling for which repair or reconstruction is completed before September 18, 2003.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-110" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Business entity” has the meaning stated in § 6–801 of the Economic Development Article.</text> </level> <level label="3"> <text>“Eligible project” has the meaning stated in § 6–801 of the Economic Development Article.</text> </level> <level label="4"> <text>“New business entity” has the meaning stated in § 6–801 of the Economic Development Article.</text> </level> <level label="5"> <text>“Qualified business entity” means a new business entity operating an eligible project in a Tier I area, as defined under § 6–801 of the Economic Development Article, if the business entity received a certificate under § 6–805 of the Economic Development Article before June 1, 2022.</text> </level> <level label="6"> <text>“Qualified position” has the meaning stated in § 6–801 of the Economic Development Article.</text> </level> <level label="7"> <text>“Qualified property” means real property where an eligible project is located.</text> </level> </level> <level label="b"> <level label="1"> <text>There is a credit against the State property tax under this section imposed on real property owned by a qualified business entity enrolled in the More Jobs for Marylanders Program established under Title 6, Subtitle 8 of the Economic Development Article.</text> </level> <level label="2"> <level label="i"> <text>With respect to qualified property of a business entity described under § 6–801(c)(1)(i) of the Economic Development Article, the property tax credit provided under this section is equal to 100% of all State property tax that is due.</text> </level> <level label="ii"> <text>With respect to qualified property of a business entity other than a business entity described under § 6–801(c)(1)(i) of the Economic Development Article, the property tax credit provided under this section is equal to the lesser of:</text> <level label="1"> <text>100% of all State property tax that is due; or</text> </level> <level label="2"> <text>an amount not exceeding $250 per qualified position filled at the qualified property.</text> </level> </level> </level> <level label="3"> <text>The property tax credit provided under this section does not affect the amount of the county or municipal corporation property tax imposed on the property.</text> </level> </level> <level label="c"> <text>By June 15 each year, the Department shall submit to the Department of Commerce a list that includes:</text> <level label="1"> <text>the location of each qualified property;</text> </level> <level label="2"> <text>the amount of the base year value for each qualified property; and</text> </level> <level label="3"> <text>the amount of the State property tax assessed against each qualified property.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-111" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="1" subtitle_name="Statewide Mandatory"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Brownfield” has the meaning stated in § 7–237 of this article.</text> </level> <level label="3"> <text>“Qualified property” means a brownfield, landfill, or clean fill on which a community solar energy generating system, as defined under § 7–306.2 of the Public Utilities Article, is installed.</text> </level> </level> <level label="b"> <level label="1"> <text>The Mayor and City Council of Baltimore City and the governing body of each county and of each municipal corporation shall grant a property tax credit under this section against the county or municipal corporation property tax imposed on a qualified property.</text> </level> <level label="2"> <text>In addition to the property tax credit provided under paragraph (1) of this subsection, there is a credit against the State property tax that is imposed on qualified property.</text> </level> </level> <level label="c"> <text>The amount of the property tax credit allowed under this section shall equal 50% of the State, county, or municipal corporation property tax that is imposed on the eligible assessment of qualified property.</text> </level> <level label="d"> <text>The property tax credit under this section may be granted only through the life cycle of a community solar energy generating system if the system installed on the qualified property:</text> <level label="1"> <text>is placed in service after June 30, 2022; and</text> </level> <level label="2"> <text>has been approved by the Public Service Commission under § 7–306.2 of the Public Utilities Article on or before December 31, 2025.</text> </level> </level> <level label="e"> <text>On or before June 15 each year, the Department shall submit to the Public Service Commission a list that includes:</text> <level label="1"> <text>the location of each qualified property;</text> </level> <level label="2"> <text>the amount of the base year value for each qualified property; and</text> </level> <level label="3"> <text>the amount of the property tax assessed against each qualified property.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-201" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “property tax credit” means a property tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title.</text> </level> <level label="b"> <text>Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall submit to the Department on the form that the Department provides the following information for the current taxable year:</text> <level label="1"> <text>the total value of all property tax credits granted;</text> </level> <level label="2"> <text>an itemized list of all of the property tax credits granted for real property; and</text> </level> <level label="3"> <text>an itemized list of the property tax credits granted for personal property.</text> </level> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall:</text> <level label="1"> <text>in the same manner as the assessment roll, make available for public inspection bound copies of the form required by subsection (b) of this section; and</text> </level> <level label="2"> <text>identify clearly on the tax roll the properties that are granted a property tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-202" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any improvement of real property that is:</text> <level label="1"> <text>located on cemetery property exempt from property tax on real property under § 7-201 of this article; and</text> </level> <level label="2"> <text>used as a dwelling by an employee of the owner of the cemetery property.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-203" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a structure, if to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure, the structure uses:</text> <level label="1"> <text>a solar energy device;</text> </level> <level label="2"> <text>a geothermal energy device; or</text> </level> <level label="3"> <text>a qualifying energy conservation device.</text> </level> </level> <level label="b"> <text>A county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount of a property tax credit under this section;</text> </level> <level label="2"> <text>the duration of a property tax credit under this section not exceeding 3 years;</text> </level> <level label="3"> <text>the definition of:</text> <level label="i"> <text>a solar energy device;</text> </level> <level label="ii"> <text>a geothermal energy device; and</text> </level> <level label="iii"> <text>a qualifying energy conservation device; and</text> </level> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-204" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>To qualify under this section, a structure shall:</text> <level label="1"> <text>have historic value;</text> </level> <level label="2"> <text>have architectural value; or</text> </level> <level label="3"> <text>be designated under Title 8, § 10–204, or § 22–108 of the Land Use Article, § 10–324 or § 10–325 of the Local Government Article, or the charter powers of Baltimore City, as:</text> <level label="i"> <text>an architecturally compatible new structure that is located in a historic district; or</text> </level> <level label="ii"> <text>a landmark.</text> </level> </level> </level> <level label="b"> <text>A property tax credit of up to 25% of the properly documented expenses of a private owner taxpayer for the restoration and preservation of a structure that the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation determines has historic or architectural value may be granted, by law, by the Mayor and City Council of Baltimore City or the governing body against the county or municipal corporation property tax imposed.</text> </level> <level label="c"> <text>A property tax credit of up to 5% of the properly documented expenses of a private owner taxpayer for the construction of an architecturally compatible new structure in a historic district may be granted, by law, by the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation against the county or municipal corporation property tax imposed.</text> </level> <level label="d"> <text>If a historic district commission is established by the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation, only the historic district commission shall designate each structure in the county or municipal corporation that is eligible for a property tax credit under this section.</text> </level> <level label="e"> <text>A property tax credit granted in 1 year under this section may be applied to any property tax on the structure for up to 5 subsequent tax years.</text> </level> <level label="f"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide for any procedure or condition necessary to carry out this section.</text> </level> <level label="g"> <text>The county or a municipal corporation may require the owner of a structure granted a tax credit under this section to periodically exhibit the structure for public education.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-204.1" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “eligible improvements” means significant improvements to, or restoration or rehabilitation of, historic or heritage properties.</text> </level> <level label="b"> <text>The General Assembly declares that it is in the general public interest to foster and encourage historic preservation and heritage tourism activities through improvement, restoration, and rehabilitation of, historic or heritage property so as to:</text> <level label="1"> <text>preserve and protect the heritage of the State as represented by its remaining historic buildings and structures;</text> </level> <level label="2"> <text>stimulate the positive aspects of historic or heritage preservation, such as economic development and employment opportunities; and</text> </level> <level label="3"> <text>implement and effect local government planning activities aimed at preserving historic structures, sites, districts, and heritage areas.</text> </level> </level> <level label="c"> <text>It is the intent of the General Assembly that:</text> <level label="1"> <text>the taxation of significant improvements to, and restoration or rehabilitation of, historic or heritage properties be maintained, for a period of up to 10 years, at taxation levels not greater than those in place before the eligible improvements if approved as part of a local government plan for historic or heritage preservation;</text> </level> <level label="2"> <text>the methods and procedures to implement a program for the purposes of this section be determined by the applicable local government; and</text> </level> <level label="3"> <text>State financial assistance to a local government not be conditioned upon the local government implementing a program under this section.</text> </level> </level> <level label="d"> <text>The governing body of each county, except in Baltimore City, and the governing body of each municipal corporation may:</text> <level label="1"> <text>implement, by law, a program that provides for a property tax credit not to exceed the difference between:</text> <level label="i"> <text>the property tax that, but for the tax credit, would be payable after the completion of eligible improvements; and</text> </level> <level label="ii"> <text>the property tax that would be payable if the eligible improvements were not made; and</text> </level> </level> <level label="2"> <text>adopt any requirements and procedures that are necessary or appropriate to carry out the purposes of this section.</text> </level> </level> <level label="e"> <level label="1"> <text>The Mayor and City Council of Baltimore City may:</text> <level label="i"> <text>implement, by law, a program that provides a property tax credit not to exceed:</text> <level label="1"> <text>for property tax credits initially granted prior to October 1, 2014, and for the duration of the credit, the difference between:</text> </level> <level label="A"> <text>the real property tax on the most recent full cash value of the property before the commencement of eligible improvements; and</text> </level> <level label="B"> <text>the real property tax on the most recent full cash value of the property after completion of the eligible improvements; or</text> </level> <level label="2"> <text>for property tax credits initially granted on or after October 1, 2014, and for the duration of the credit, the difference between:</text> </level> <level label="A"> <text>the real property tax on the full cash value of the property before the commencement of eligible improvements; and</text> </level> <level label="B"> <text>the real property tax on the full cash value of the property after completion of the eligible improvements; and</text> </level> </level> <level label="ii"> <text>adopt any requirements and procedures that are necessary or appropriate to carry out the purposes of this section.</text> </level> </level> <level label="2"> <text>For purposes of the calculation under paragraph (1)(i)1 of this subsection, the full cash value of the property shall be the full cash value prior to phase in as determined by the Department through the assessment procedures established under Title 8 of this article.</text> </level> <level label="3"> <text>For purposes of the calculation under paragraph (1)(i)2 of this subsection, the full cash value of the property shall be determined by an appraisal of the property before commencement and after completion of eligible improvements by a professional appraiser selected by the Mayor and City Council of Baltimore City and licensed under Title 16, Subtitle 3 of the Business Occupations and Professions Article.</text> </level> </level> <level label="f"> <text>A property tax credit provided for under this section shall:</text> <level label="1"> <text>be subject to eligibility requirements no less stringent than those applicable to credits authorized under § 9–204 of this subtitle;</text> </level> <level label="2"> <text>be for a period that does not exceed 10 years for each property;</text> </level> <level label="3"> <text>apply to eligible improvements which are:</text> <level label="i"> <text>located within the boundaries of:</text> <level label="1"> <text>a property listed individually on the National Register of Historic Places, or a national register historic or landmark district;</text> </level> <level label="2"> <text>a property or district designated as a historic property or district under local law; or</text> </level> <level label="3"> <text>a property included within the boundaries of a certified heritage area under § 13–1111 of the Financial Institutions Article; and</text> </level> </level> <level label="ii"> <text>for a property or district under paragraph (3)(i)1 or 2 of this subsection, determined by the local historic district commission to be compatible with local historic preservation standards.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-205" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on part or all of the property of any manufacturing, fabricating, or assembling facility that:</text> <level label="1"> <text>locates in the county or municipal corporation;</text> </level> <level label="2"> <text>expands in the county or municipal corporation; or</text> </level> <level label="3"> <text>develops a new product or industrial process.</text> </level> </level> <level label="b"> <text>A property tax credit under this section may be granted on up to 100% of the county or municipal corporation property tax against the property described in subsection (a) of this section.</text> </level> <level label="c"> <text>A property tax credit granted under this section may be granted for the period of years from the date of completion of a new facility or expansion of a facility that the Mayor and City Council of Baltimore City or the appropriate governing body determines.</text> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the appropriate governing body may:</text> <level label="1"> <text>adopt regulations necessary to carry out this section; and</text> </level> <level label="2"> <text>provide any other restriction or condition considered desirable.</text> </level> </level> <level label="e"> <text>The Mayor and City Council of Baltimore City or each governing body shall designate the administrative unit or official to administer the property tax credit granted under this section.</text> </level> <level label="f"> <text>When a tax bill is sent to a taxpayer who may be eligible for a property tax credit under this section, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of the property tax credit under this section to the taxpayer.</text> </level> <level label="g"> <level label="1"> <text>A taxpayer must apply to receive a tax credit under this section.</text> </level> <level label="2"> <text>Except in Frederick County, if a taxpayer fails to apply for a property tax credit under this section on or before October 1 of each taxable year, the property tax credit may not be granted.</text> </level> <level label="3"> <text>In Frederick County, a taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year, and the property tax credit received shall continue from year to year until the property is conveyed.</text> </level> <level label="4"> <text>A taxpayer shall state under oath that the facts in the application are true.</text> </level> </level> <level label="h"> <text>Each governing body that grants a property tax credit under this section shall submit to the Department a copy of the law granting the credit.</text> </level> <level label="i"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, to the extent that a county grants a tax credit under this section for manufacturing personal property described in § 7-225 of this article, the personal property may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5-202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.</text> </level> <level label="2"> <text>Paragraph (1) of this subsection does not apply to any manufacturing personal property unless the county that grants a tax credit under this section for the property submits to the Department, on or before October 31 of the taxable year for which the credit is granted:</text> <level label="i"> <text>the information required under § 9-201(b) of this subtitle regarding the tax credit; and</text> </level> <level label="ii"> <text>an itemized list of the property tax credits granted for manufacturing personal property described in § 7-225 of this article.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-206" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “agricultural land” means real property subject to an easement or other interest that is permanently conveyed or assigned to the Maryland Agricultural Land Preservation Foundation under § 2-504 of the Agriculture Article.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a property tax credit not exceeding 75% of any county property tax imposed on agricultural land.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county may provide, by law, any procedural or enforcement provision necessary to carry out this section.</text> </level> <level label="d"> <text>Valuation and assessment of agricultural land shall be made in the same manner as any other real property in the county.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-207" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section, “dwelling” means:</text> <level label="i"> <text>a newly constructed or substantially rehabilitated single dwelling unit that is unsold or unrented; or</text> </level> <level label="ii"> <text>newly constructed or substantially rehabilitated commercial property that is unsold or unrented.</text> </level> </level> <level label="2"> <text>“Dwelling” does not include land.</text> </level> </level> <level label="b"> <level label="1"> <text>A property tax credit granted under this section applies only to county or municipal corporation property tax.</text> </level> <level label="2"> <text>This section does not apply to Baltimore City.</text> </level> </level> <level label="c"> <text>If the owner of a dwelling applies to the county or the municipal corporation where the dwelling is located for a property tax credit under this section, the appropriate governing body may grant, by law, a property tax credit not exceeding 100% of the county or municipal corporation property tax imposed on the dwelling.</text> </level> <level label="d"> <text>The appropriate governing body may:</text> <level label="1"> <text>determine the amount of the eligibility requirements for this credit; and</text> </level> <level label="2"> <text>provide for procedures necessary to apply for a property tax credit under this section.</text> </level> </level> <level label="e"> <text>When the owner of a dwelling applies to the appropriate governing body for a property tax credit under this section, the owner shall certify that the dwelling is unsold and unrented.</text> </level> <level label="f"> <text>A recipient of a property tax credit under this section shall send immediately on or before the date of occupancy to the appropriate governing body a notice that the dwelling has been sold, rented, or occupied.</text> </level> <level label="g"> <text>A property tax credit granted under this section is available:</text> <level label="1"> <text>as long as the dwelling remains unsold or unrented; and</text> </level> <level label="2"> <text>over a continuous period of time not exceeding 1 year.</text> </level> </level> <level label="h"> <text>If a recipient of a property tax credit under this section fails to comply with the provisions of this section, the property tax credit under this section is forfeited immediately.</text> </level> <level label="i"> <text>This section does not change regular assessment procedures.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-208" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “open space” or “open area” means:</text> <level label="1"> <text>real property, exclusive of any improvement, determined to be an “open space” or “open area” as defined in § 5-1201 of the Natural Resources Article;</text> </level> <level label="2"> <text>real property that is determined by law of the Mayor and City Council of Baltimore City or the governing body of the county where the real property is located to be an “open space” or an “open area” on the recommendation of:</text> <level label="i"> <text>the Maryland-National Capital Park and Planning Commission; or</text> </level> <level label="ii"> <text>the Department of Natural Resources; and</text> </level> </level> <level label="3"> <text>real property subject to an easement of interest in the property that:</text> <level label="i"> <text>except as provided in subsection (i) of this section, limits the use of the property in a manner to preserve in perpetuity the natural open character of the property; and</text> </level> <level label="ii"> <text>is permanently conveyed or assigned to:</text> <level label="1"> <text>the federal, the State, or local government; or</text> </level> <level label="2"> <text>the Maryland-National Capital Park and Planning Commission.</text> </level> </level> </level> </level> <level label="b"> <text>Except as provided in subsections (c) and (d) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit not exceeding 75% of the county, municipal corporation, or special district property tax imposed on any category of “open space” or “open area”.</text> </level> <level label="c"> <text>A property tax credit not exceeding 100% of the county, municipal corporation, or special district property tax imposed on real property by the governing body of a county or of a municipal corporation on any category of “open space” or “open area” may be granted in:</text> <level label="1"> <text>Anne Arundel County.</text> </level> <level label="2"> <text>Calvert County.</text> </level> <level label="3"> <text>Charles County.</text> </level> <level label="4"> <text>Frederick County.</text> </level> <level label="5"> <text>Harford County.</text> </level> <level label="6"> <text>Howard County.</text> </level> <level label="7"> <text>Montgomery County.</text> </level> <level label="8"> <text>Prince George’s County.</text> </level> <level label="9"> <text>St. Mary’s County.</text> </level> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant a property tax credit not exceeding 100% of the county, municipal corporation, or special district property tax imposed on an “open space” or “open area” if:</text> <level label="1"> <text>the owner of the “open space” or “open area” agrees to sell or convey the “open space” or “open area” in an option agreement to:</text> <level label="i"> <text>the federal, the State, or local government; or</text> </level> <level label="ii"> <text>the Maryland-National Capital Park and Planning Commission; and</text> </level> </level> <level label="2"> <text>the option agreement:</text> <level label="i"> <text>provides that the conveyance is in fee simple;</text> </level> <level label="ii"> <text>provides that the conveyance is made within a fixed period not exceeding 20 years;</text> </level> <level label="iii"> <text>provides that the price of the conveyance does not exceed the fair market value of the real property when the option is executed; and</text> </level> <level label="iv"> <text>contains provisions as the grantee deems necessary to preserve the real property as an “open space” or “open area”.</text> </level> </level> </level> <level label="e"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>any procedural or enforcement provision necessary to carry out this section; and</text> </level> <level label="2"> <text>any condition that is uniformly applied in the granting of a property tax credit under this section.</text> </level> </level> <level label="f"> <level label="1"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may designate a functional or geographical category of “open space” or “open area” on which a property tax credit under this section may be granted.</text> </level> <level label="2"> <text>A functional category may include:</text> <level label="i"> <text>a country club;</text> </level> <level label="ii"> <text>a woodland;</text> </level> <level label="iii"> <text>a commercial golf course; and</text> </level> <level label="iv"> <text>a golf driving range.</text> </level> </level> <level label="3"> <text>A geographical category may include:</text> <level label="i"> <text>a river basin real property;</text> </level> <level label="ii"> <text>a conservation area; and</text> </level> <level label="iii"> <text>a stream valley.</text> </level> </level> <level label="4"> <text>Any property tax credit granted and any standard used in granting a property tax credit shall be applied uniformly to all real property in each category.</text> </level> </level> <level label="g"> <text>Valuation and assessment of “open space” or “open area” shall be made in the same manner as any other real property in the county or municipal corporation.</text> </level> <level label="h"> <level label="1"> <text>In Montgomery County and Prince George’s County, an easement or interest conveyed under this section may be in perpetuity or for a period of not less than 5 years.</text> </level> <level label="2"> <text>An easement or interest previously conveyed may be extended for any period of time.</text> </level> </level> <level label="i"> <text>A property tax credit granted under this section is effective as long as the federal, the State, or local government or the Maryland-National Capital Park and Planning Commission holds the easement or interest.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-209" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>As provided in subsection (c) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on the operating property of a railroad company that is subject to assessment under § 8-108 of this article.</text> </level> <level label="b"> <text>The property tax credit under this section shall be 100% of the county or municipal corporation property tax against the property described in subsection (a) of this section.</text> </level> <level label="c"> <level label="1"> <text>A property tax credit may be granted for any fiscal year that the railroad company provides freight service in the county or municipal corporation under a contract between the railroad company or its trustees and:</text> <level label="i"> <text>the county or municipal corporation;</text> </level> <level label="ii"> <text>an industrial development corporation; or</text> </level> <level label="iii"> <text>a private shippers’ association.</text> </level> </level> <level label="2"> <text>Under a formula that reduces the obligation because of the property tax credit provided under this section, a contract under paragraph (1) of this subsection shall include a provision that obligates the county or municipal corporation, the industrial development corporation, or the private shippers’ association:</text> <level label="i"> <text>to supplement the revenues of the railroad company; or</text> </level> <level label="ii"> <text>to contribute to the restoration or maintenance of the operating property.</text> </level> </level> <level label="3"> <text>A property tax credit granted under this section may be effective for the 3 fiscal years immediately before the fiscal year for which the tax credit is sought.</text> </level> <level label="4"> <text>In Frederick County a property tax credit granted under this section shall continue from year to year until the property is conveyed.</text> </level> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out this section.</text> </level> <level label="e"> <text>The Mayor and City Council of Baltimore City or each governing body shall designate the administrative unit or official to administer the property tax credit granted under this section.</text> </level> <level label="f"> <text>When a tax bill is sent to a taxpayer who is entitled to a property tax credit under this section, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of the property tax credit under this section to the taxpayer.</text> </level> <level label="g"> <level label="1"> <text>Except in Frederick County, if a taxpayer fails to apply for a property tax credit under this section on or before October 1 of each taxable year, the property tax credit may not be granted.</text> </level> <level label="2"> <text>In Frederick County, a taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year.</text> </level> <level label="3"> <text>A taxpayer shall state under oath that the facts in the application are true.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-210" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Cohabitant” means an individual who for a period of at least 180 days in the year before the death of a fallen public safety officer or judicial officer:</text> <level label="i"> <text>had a relationship of mutual interdependence with the fallen public safety officer or judicial officer; and</text> </level> <level label="ii"> <text>resided with the fallen public safety officer or judicial officer in the dwelling.</text> </level> </level> <level label="3"> <text>“Disabled public safety officer or judicial officer” means an individual who:</text> <level label="i"> <text>has been found to be permanently and totally disabled by an administrative body or court of competent jurisdiction authorized to make such a determination; and</text> </level> <level label="ii"> <text>became disabled:</text> <level label="1"> <text>as a result of or in the course of employment as a law enforcement officer, a correctional officer, or a judicial officer; or</text> </level> <level label="2"> <text>while in active service as a judicial officer or while in the active service of a fire, rescue, or emergency medical service, unless the disability was the result of the individual’s own willful misconduct or abuse of alcohol or drugs.</text> </level> </level> </level> <level label="4"> <level label="i"> <text>“Dwelling” means real property that:</text> <level label="1"> <text>is the legal residence of a disabled public safety officer or judicial officer, a surviving spouse, or a cohabitant; and</text> </level> <level label="2"> <text>is occupied by not more than two families.</text> </level> </level> <level label="ii"> <text>“Dwelling” includes the lot or curtilage and structures necessary to use the real property as a residence.</text> </level> </level> <level label="5"> <text>“Fallen public safety officer or judicial officer” means an individual who dies:</text> <level label="i"> <text>as a result of or in the course of employment as a law enforcement officer, a correctional officer, or a judicial officer; or</text> </level> <level label="ii"> <text>while in active service as a judicial officer or while in the active service of a fire, rescue, or emergency medical service, unless the death was the result of the individual’s own willful misconduct or abuse of alcohol or drugs.</text> </level> </level> <level label="6"> <text>“Public safety officer” means a correctional officer, a law enforcement officer, or a member of a fire, rescue, or emergency medical service, as those terms are defined, by law, by the county or municipal corporation as required under subsection (c) of this section.</text> </level> <level label="7"> <text>“Surviving spouse” means a surviving spouse, who has not remarried, of a fallen public safety officer or judicial officer.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling that is owned by a disabled public safety officer or judicial officer, a surviving spouse, or a cohabitant:</text> <level label="1"> <text>if the dwelling was owned by the disabled public safety officer or judicial officer at the time the public safety officer or judicial officer was adjudged to be permanently and totally disabled or by the fallen public safety officer or judicial officer at the time of the fallen public safety officer’s or judicial officer’s death;</text> </level> <level label="2"> <text>if the disabled public safety officer or judicial officer was domiciled in the State as of, or any time within the 5 years before, the date the disabled public safety officer or judicial officer was adjudged to be permanently and totally disabled or the fallen public safety officer or judicial officer, the surviving spouse, or the cohabitant was domiciled in the State as of, or any time within the 5 years before, the date of the fallen public safety officer’s or judicial officer’s death and the dwelling was acquired by the disabled public safety officer or judicial officer within 10 years of the date the disabled public safety officer or judicial officer was adjudged to be permanently and totally disabled or by the surviving spouse or cohabitant within 10 years of the fallen public safety officer’s or judicial officer’s death;</text> </level> <level label="3"> <text>if the dwelling was owned by the surviving spouse or cohabitant at the time of the fallen public safety officer’s or judicial officer’s death; or</text> </level> <level label="4"> <text>if the dwelling was acquired after the disabled public safety officer or judicial officer, the surviving spouse, or the cohabitant qualified for a credit for a former dwelling under item (1), (2), or (3) of this subsection, to the extent of the previous credit.</text> </level> </level> <level label="c"> <text>A county or municipal corporation:</text> <level label="1"> <text>shall define, by law, who is a:</text> <level label="i"> <text>public safety officer; and</text> </level> <level label="ii"> <text>judicial officer; and</text> </level> </level> <level label="2"> <text>may provide, by law, for:</text> <level label="i"> <text>the amount and duration of a property tax credit allowed under this section;</text> </level> <level label="ii"> <text>any additional limitation to the number of years the dwelling was acquired within the date of an adjudication of disability or death; and</text> </level> <level label="iii"> <text>any other provision necessary to carry out the provisions of this section.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-211" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on residential real property that the Mayor and City Council of Baltimore City or the appropriate governing body determines has suffered damage caused by a natural disaster.</text> </section> <section article="gtp" article_name="Tax - Property" number="9-212" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is used solely as a tobacco barn.</text> </section> <section article="gtp" article_name="Tax - Property" number="9-213" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of real property, including any improvement, that contains an area set aside and dedicated exclusively for a day care center that is:</text> <level label="1"> <text>registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article;</text> </level> <level label="2"> <text>licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;</text> </level> <level label="3"> <text>licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health – General Article; or</text> </level> <level label="4"> <text>licensed as a day care center for adults under Title 14, Subtitle 3 of the Health – General Article.</text> </level> </level> <level label="b"> <text>The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.</text> </level> <level label="c"> <text>Subject to subsection (b) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount of the property tax credit under this section;</text> </level> <level label="2"> <text>the duration of a property tax credit under this section; and</text> </level> <level label="3"> <text>any other provision necessary to carry out this section.</text> </level> </level> <level label="d"> <text>A credit under this section may not be granted if the real property qualifies for a credit under § 9–214 of this subtitle.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-214" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of the real property on which an improvement is substantially completed if:</text> <level label="1"> <text>the property is owned by a business having at least 25 employees; and</text> </level> <level label="2"> <text>the improvement contains an area set aside and dedicated exclusively for a child care center that is:</text> <level label="i"> <text>registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article; or</text> </level> <level label="ii"> <text>licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.</text> </level> </level> </level> <level label="b"> <text>The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.</text> </level> <level label="c"> <text>Subject to subsection (b) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this section; and</text> </level> <level label="2"> <text>any other provision necessary to carry out the property tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-215" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of this title.</text> </level> <level label="b"> <text>The county or Baltimore City may not obtain reimbursement under § 9–104(s) of this title for the amount of the local supplement authorized under this section.</text> </level> <level label="c"> <text>The county shall notify the Department of the enactment of the local supplement and any change in the local supplement in accordance with any guidelines specified by the Department.</text> </level> <level label="d"> <level label="1"> <text>The Department is responsible for the administrative duties that relate to the application and determination of eligibility for a property tax credit under this section.</text> </level> <level label="2"> <text>The county shall reimburse the Department for the reasonable cost of administering the Tax Credit Program under this section.</text> </level> </level> <level label="e"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, the local supplement authorized in accordance with subsection (a) of this section shall be subject to the provisions of the State Homeowners Property Tax Credit Program provided under § 9–104 of this title.</text> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City or the governing body of a county:</text> <level label="i"> <text>may alter, by law, the following provisions for purposes of a local supplement granted under this section:</text> <level label="1"> <text>the limitation on the assessed value of a dwelling taken into account in determining total real property tax under § 9–104(a)(13) of this title;</text> </level> <level label="2"> <text>the percentages and combined income levels specified under § 9–104(g) of this title; and</text> </level> <level label="3"> <text>the limitation on combined net worth or combined gross income of the homeowner under § 9–104(j) of this title; and</text> </level> </level> <level label="ii"> <text>may provide, by law, for limitations on eligibility for a local supplement granted under this section in addition to the requirements for eligibility under § 9–104 of this title.</text> </level> </level> <level label="3"> <text>The additional eligibility criteria provided under paragraph (2)(ii) of this subsection may include:</text> <level label="i"> <text>criteria limiting eligibility for a local supplement granted under this section to homeowners:</text> <level label="1"> <text>who have reached a certain age;</text> </level> <level label="2"> <text>who have resided in their dwellings for more than a certain number of years; or</text> </level> <level label="3"> <text>whose assessments have increased more than a certain percentage over a certain period of time;</text> </level> </level> <level label="ii"> <text>any combination of the criteria specified in item (i) of this paragraph; and</text> </level> <level label="iii"> <text>any additional criteria for eligibility that the Mayor and City Council of Baltimore City or the governing body of a county determine to be necessary or appropriate.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-215.1" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The governing body of a municipal corporation may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of this title.</text> </level> <level label="b"> <text>The municipal corporation may not obtain reimbursement under § 9–104(s) of this title for the amount of the local supplement authorized under this section.</text> </level> <level label="c"> <text>The municipal corporation shall notify the Department of the enactment of the local supplement and any change in the local supplement in accordance with any guidelines specified by the Department.</text> </level> <level label="d"> <text>The municipal corporation is responsible for the administrative duties that relate to the application, determination of eligibility, and payment of a property tax credit under this section.</text> </level> <level label="e"> <text>The amount of the local supplement authorized in accordance with subsection (a) of this section shall not exceed the net property tax liability due after providing for any State property tax credit authorized under § 9–104 of this title and any local supplement to the homeowners property tax credit authorized under § 9–215 of this subtitle.</text> </level> <level label="f"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, the local supplement authorized in accordance with subsection (a) of this section shall be subject to the provisions of the State Homeowners Property Tax Credit Program provided under § 9–104 of this title.</text> </level> <level label="2"> <text>The governing body of a municipal corporation:</text> <level label="i"> <text>may alter, by law, the following provisions for purposes of a local supplement granted under this section:</text> <level label="1"> <text>the limitation on the assessed value of a dwelling taken into account in determining total real property tax under § 9–104(a)(13) of this title;</text> </level> <level label="2"> <text>the percentages and combined income levels specified under § 9–104(h) of this title; and</text> </level> <level label="3"> <text>the limitation on combined net worth or combined gross income of the homeowner under § 9–104(j) of this title; and</text> </level> </level> <level label="ii"> <text>may provide, by law, for limitations on eligibility for a local supplement granted under this section in addition to the requirements for eligibility under § 9–104 of this title.</text> </level> </level> <level label="3"> <text>The additional eligibility criteria provided under paragraph (2)(ii) of this subsection may include:</text> <level label="i"> <text>criteria limiting eligibility for a local supplement granted under this section to homeowners:</text> <level label="1"> <text>who have reached a certain age;</text> </level> <level label="2"> <text>who have resided in their dwelling for more than a certain number of years; or</text> </level> <level label="3"> <text>whose assessments have increased more than a certain percentage over a certain period of time;</text> </level> </level> <level label="ii"> <text>any combination of the criteria specified in item (i) of this paragraph; and</text> </level> <level label="iii"> <text>any additional criteria for eligibility that the governing body of a municipal corporation determines to be necessary or appropriate.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-216" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The governing body of a county or municipal corporation may grant a property tax credit under this section against the applicable county or municipal corporation property tax imposed on owner–occupied residential real property situated entirely or in part within the 65 LDN noise contour as established by the airport noise zone surrounding Baltimore–Washington International Thurgood Marshall Airport that has been most recently adopted by the Maryland Aviation Administration as of the first day of the taxable year.</text> </level> <level label="b"> <text>The governing body of a county or of a municipal corporation may choose to provide the tax credit under subsection (a) of this section only within a smaller noise contour than the 65 LDN noise contour.</text> </level> <level label="c"> <text>The governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>subject to subsection (d) of this section, the amount and duration of the property tax credit under subsection (a) of this section; and</text> </level> <level label="2"> <text>any other provision necessary to carry out the property tax credit under subsection (a) of this section.</text> </level> </level> <level label="d"> <text>If the governing body of a county or of a municipal corporation provides the tax credit under subsection (a) of this section to property located outside the 75 LDN noise contour, the governing body of the county or municipal corporation may vary the amount of the credit based on where the property is situated within the airport noise zone.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-217" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section:</text> <level label="1"> <text>“nonstructural shoreline stabilization measure” means an erosion control measure that:</text> <level label="i"> <text>is dominated by tidal wetland vegetation; and</text> </level> <level label="ii"> <text>is designed to preserve the natural shoreline, minimize erosion, and establish aquatic habitat; and</text> </level> </level> <level label="2"> <text>“nonstructural shoreline stabilization measure” includes marsh or other tidal wetland creation or a living shoreline.</text> </level> </level> <level label="b"> <level label="1"> <text>Subject to paragraph (2) of this subsection, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property on which erosion control structures or devices have been installed or for which erosion control procedures have been implemented that halt or retard erosion of shorelines and deposit of eroded sediments in the waters of the State, including:</text> <level label="i"> <text>erection or placement of bulkheads, groins, or other erosion control devices;</text> </level> <level label="ii"> <text>measures required to stabilize waterside, shorelines, and banks; and</text> </level> <level label="iii"> <text>measures required to change drainage patterns.</text> </level> </level> <level label="2"> <text>Except as provided in paragraph (3) of this subsection, to qualify for the tax credit under this section, the erosion control structures, devices, and procedures specified under paragraph (1) of this subsection shall, with respect to erosion control structures, devices, and procedures implemented after June 30, 2017:</text> <level label="i"> <text>meet the standards of a nonstructural shoreline stabilization measure; or</text> </level> <level label="ii"> <text>meet the standards of a structural shoreline stabilization measure if:</text> <level label="1"> <text>the erosion control structure or device is located in an area designated by the Maryland Department of the Environment mapping as appropriate for structural shoreline stabilization measures and not suitable for a living shoreline; and</text> </level> <level label="2"> <text>the Maryland Department of the Environment has granted the taxpayer a waiver from the construction of a nonstructural shoreline stabilization measure.</text> </level> </level> </level> <level label="3"> <text>The standards specified in paragraph (2) of this subsection do not apply to the implementation of a measure required to change drainage patterns.</text> </level> </level> <level label="c"> <text>A county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount of a property tax credit under this section;</text> </level> <level label="2"> <text>the duration of a property tax credit under this section;</text> </level> <level label="3"> <text>subject to subsection (a) of this section, the definition of erosion control structures, devices, and procedures qualifying for the credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-219" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on rental dwellings of owners who provide reduced rents for any tenant who:</text> <level label="1"> <text>is at least 65 years old;</text> </level> <level label="2"> <text>has been found permanently and totally disabled and has qualified for benefits under:</text> <level label="i"> <text>the Social Security Act;</text> </level> <level label="ii"> <text>the Railroad Retirement Act;</text> </level> <level label="iii"> <text>any federal act for service members; or</text> </level> <level label="iv"> <text>any federal retirement system; or</text> </level> </level> <level label="3"> <text>has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.</text> </level> </level> <level label="b"> <text>The county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the specific requirements for eligibility for a tax credit authorized under this section;</text> </level> <level label="2"> <text>additional limitations on eligibility for the credit;</text> </level> <level label="3"> <text>the amount and duration of the credit; and</text> </level> <level label="4"> <text>any other provision appropriate to implement the credit.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-220" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Conservation land” means real property that is:</text> <level label="i"> <text>subject to a perpetual conservation easement donated to a land trust, the Department of Natural Resources, or the Maryland Environmental Trust on or after July 1, 1991;</text> </level> <level label="ii"> <level label="1"> <text>acquired by a land trust on or after July 1, 1991; and</text> </level> <level label="2"> <text>owned in fee by that land trust;</text> </level> </level> <level label="iii"> <text>owned by the Potomac Conservancy; or</text> </level> <level label="iv"> <text>owned by the Western Shore Conservancy.</text> </level> </level> <level label="3"> <text>“Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on conservation land or property owned by a land trust that qualifies under subsection (d) of this section, that is used:</text> <level label="1"> <text>to assist in the preservation of a natural area;</text> </level> <level label="2"> <text>for the environmental education of the public;</text> </level> <level label="3"> <text>generally to promote conservation;</text> </level> <level label="4"> <text>for the maintenance of:</text> <level label="i"> <text>a natural area for public use; or</text> </level> <level label="ii"> <text>a sanctuary for wildlife; or</text> </level> </level> <level label="5"> <text>to conserve agricultural land and to promote continued agricultural use of the land.</text> </level> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this section; and</text> </level> <level label="2"> <text>any other provision necessary to carry out the property tax credit under this section.</text> </level> </level> <level label="d"> <text>To qualify for a property tax credit under this section, a land trust shall:</text> <level label="1"> <text>be certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and</text> </level> <level label="2"> <text>obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-221" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property in order to offset in whole or in part increases in the county or municipal corporation income tax revenues resulting from a county income tax rate in excess of 2.6%.</text> </level> <level label="b"> <text>The credit granted under this section is available only to the owner–occupied property of a homeowner as defined in § 9–105 of this title if the homeowner has an application for the homestead property tax credit under § 9–105 of this title on file with the Department.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may provide by law for:</text> <level label="1"> <text>the amount of a property tax credit under this section; and</text> </level> <level label="2"> <text>any other provisions necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-222" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The governing body of a county or of a municipal corporation may grant a tax credit against the property tax imposed on real property, up to the amount of property taxes levied by that county or municipal corporation:</text> <level label="1"> <text>for that portion of the property that is leased, occupied, and used by a religious group or organization exclusively for:</text> <level label="i"> <text>public religious worship;</text> </level> <level label="ii"> <text>educational purposes; or</text> </level> <level label="iii"> <text>office space necessary to support or maintain public religious worship or educational purposes; and</text> </level> </level> <level label="2"> <text>for which the religious group or organization is contractually liable.</text> </level> </level> <level label="b"> <text>The credit under this section does not apply:</text> <level label="1"> <text>to property that is leased, occupied, or used for the purpose of making a profit; or</text> </level> <level label="2"> <text>when the religious group or organization no longer occupies the property.</text> </level> </level> <level label="c"> <text>The lessor of property eligible for a tax credit under this section shall reduce by the amount of the tax credit the amount of taxes for which the religious group or organization is contractually liable under the lease agreement.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-224" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property on which there is located a sediment control pond or stormwater management structure that has been:</text> <level label="1"> <text>required by law to be built and maintained on the property; and</text> </level> <level label="2"> <text>built and maintained in compliance with the applicable law.</text> </level> </level> <level label="b"> <text>A county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount of a property tax credit under this section;</text> </level> <level label="2"> <text>the duration of a property tax credit under this section;</text> </level> <level label="3"> <text>subject to subsection (a) of this section, the definition of a sediment control pond or stormwater management structure qualifying for the credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-225" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The governing body of a county or a municipal corporation may grant a tax credit against the property tax imposed on real property, up to the amount of property taxes levied by that county or municipal corporation:</text> <level label="1"> <text>for that portion of the property that is leased, occupied, and used by a municipal corporation; and</text> </level> <level label="2"> <text>for which the municipal corporation is contractually liable under the lease.</text> </level> </level> <level label="b"> <text>The credit under this section does not apply when the municipal corporation leasing the property subleases the property, uses it for any profit making purpose, or no longer occupies the property.</text> </level> <level label="c"> <text>The lessor of property eligible for a tax credit under this section shall reduce by the amount of the tax credit the amount of taxes for which the municipal corporation is contractually liable under the lease agreement.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-226" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The governing body of a county may grant, by law, a property tax credit against the county property tax imposed on real property that is used for agricultural purposes and is subject to a current soil conservation and water quality plan approved by the county soil conservation district and, if eligible, that is subject to a nutrient management plan under Title 8, Subtitle 8 of the Agriculture Article.</text> </level> <level label="b"> <level label="1"> <text>This subsection governs the implementation of the property tax credit granted under subsection (a) of this section.</text> </level> <level label="2"> <level label="i"> <text>The governing body of a county may adopt procedures to determine the amount of and the conditions of eligibility and method of application for the property tax credit.</text> </level> <level label="ii"> <text>The property tax credit for a property may not exceed 50% of the real property tax assessed on that property.</text> </level> <level label="iii"> <text>The credit may be granted only for a property that is subject to a current soil conservation and water quality plan executed by the property owner and the county soil conservation district and, if eligible, that is subject to a nutrient management plan under Title 8, Subtitle 8 of the Agriculture Article.</text> </level> <level label="iv"> <text>The credit may be granted only if the soil conservation and water quality plan under subparagraph (iii) of this paragraph is certified by the county soil conservation district as being implemented as scheduled by and in accordance with the plan.</text> </level> </level> <level label="3"> <text>The soil conservation and water quality plan shall set forth the practices to eliminate or reduce nonpoint source pollution from agricultural runoff on the property.</text> </level> <level label="4"> <level label="i"> <text>A property owner who has been granted a property tax credit under this section, and who subsequently violates the soil conservation and water quality plan or nutrient management plan in effect on a property, shall be liable for a penalty of twice the amount of all property taxes that the owner would have been liable for on the property if a property tax credit had not been granted under this section, calculated from the date of notice of the violation from the county.</text> </level> <level label="ii"> <text>A property owner may not be liable under subparagraph (i) of this paragraph for a soil conservation and water quality plan violation that is remedied and approved by the county soil conservation district within 1 year after the date of the notice of the violation from the county.</text> </level> <level label="iii"> <text>A property owner may not be liable under subparagraph (i) of this paragraph for a nutrient management plan violation that is remedied and approved by the Maryland Department of Agriculture or a certified nutrient management consultant within 1 year after that date of notice of violation.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-227" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 100% of the county or municipal property tax imposed on business personal property that is computer software.</text> </level> <level label="2"> <text>A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article.</text> </level> </level> <level label="b"> <text>The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-228" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a commercial or residential building located in an eligible area to which qualifying renovations have been made to meet state-of-the-art communications and utility standards for accommodating advanced computer and telecommunications systems, including fiber-optic cable, emergency electrical capacity, and emergency backup power.</text> </level> <level label="b"> <text>For any taxable year, the amount of a property tax credit granted under this section may not exceed the lesser of:</text> <level label="1"> <text>10% of the cost of renovations to a commercial or residential building to meet state-of-the-art communication and utility standards for accommodating advanced computer and telecommunications equipment, including fiber-optic cable, emergency electrical capacity, and emergency backup power; or</text> </level> <level label="2"> <text>the county or municipal corporation property tax otherwise due for that taxable year.</text> </level> </level> <level label="c"> <text>A tax credit granted under this section may not be granted for more than 10 years.</text> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may designate an area within the county or municipal corporation as an area eligible for the tax credit under this section if the area is eligible for designation as a sustainable community under the Neighborhood Business Development Program created under Title 6, Subtitle 3 of the Housing and Community Development Article.</text> </level> <level label="e"> <text>A property tax credit may be granted under this section if a designee of the county or municipal corporation:</text> <level label="1"> <text>before construction commences, reviews and approves the plans for the renovations as meeting industry standards published by the Electrical Industry Association and Telecommunications Industry Association (EIA/TIA Building Standard 568); and</text> </level> <level label="2"> <text>during construction and on completion of construction, reviews and approves the implementation of the renovations as conforming with the approved plans.</text> </level> </level> <level label="f"> <text>The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may establish:</text> <level label="1"> <text>additional limitations on the amount or duration of credits under this section;</text> </level> <level label="2"> <text>additional standards for eligibility for the credit; or</text> </level> <level label="3"> <text>procedures or requirements for the review and approval of credits.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-229" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Opportunity zone” means an area that has been designated as a qualified opportunity zone in the State under § 1400Z–1 of the Internal Revenue Code.</text> </level> <level label="3"> <text>“Property tax attributable to an increase in an assessment” means the additional property tax required to be paid as a result of the increase in the assessment, calculated before the application of the credit under this section but after the application of any other credit allowed under this title.</text> </level> <level label="4"> <text>“Qualified brownfields site” has the meaning stated in § 5–301 of the Economic Development Article.</text> </level> <level label="5"> <text>“Taxing jurisdiction” means:</text> <level label="i"> <text>a county or Baltimore City; or</text> </level> <level label="ii"> <text>a municipal corporation.</text> </level> </level> </level> <level label="b"> <level label="1"> <level label="i"> <text>A taxing jurisdiction may elect to participate in the Brownfields Revitalization Incentive Program under Title 5, Subtitle 3 of the Economic Development Article through the enactment of legislation that grants property tax credits in accordance with the requirements of this section.</text> </level> <level label="ii"> <text>If a taxing jurisdiction elects to participate in the Program in accordance with this section, the taxing jurisdiction shall notify the Department of Commerce.</text> </level> </level> <level label="2"> <text>If a taxing jurisdiction elects to participate in the Brownfields Revitalization Incentive Program in accordance with this section, the property tax credits under this section shall also apply to the State property tax in that jurisdiction in the same percentage and for the same duration as provided for the property tax of the taxing jurisdiction.</text> </level> </level> <level label="c"> <text>For each of the 5 taxable years immediately following the first revaluation of the property after completion of a voluntary cleanup or corrective action plan of a brownfields site, each participating taxing jurisdiction where a qualified brownfields site is located shall:</text> <level label="1"> <text>grant a property tax credit against the property tax imposed on the qualified brownfields site 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 within the 5–year period as provided under this subsection, over the assessment of the qualified brownfields site before the voluntary cleanup; and</text> </level> <level label="2"> <text>contribute to the Maryland Economic Development Assistance Fund under § 5–313(8) of the Economic Development Article, 30% of the property tax attributable to the increase in the assessment of the brownfields site, including improvements added to the site within the 5–year period as provided under this subsection, over the assessment of the qualified brownfields site before the voluntary cleanup.</text> </level> </level> <level label="d"> <level label="1"> <text>A taxing jurisdiction may grant a property tax credit against the property tax imposed on a qualified brownfields site in addition to the credit granted under subsection (c) of this section.</text> </level> <level label="2"> <text>Subject to the limitation in paragraph (3) of this subsection, a taxing jurisdiction may:</text> <level label="i"> <text>vary the percentage of the additional property tax credit granted under this subsection; and</text> </level> <level label="ii"> <text>establish additional eligibility criteria for any additional property tax credit granted.</text> </level> </level> <level label="3"> <text>The total additional property tax credit granted under this subsection may not exceed an additional 20% of the remaining property tax attributable to the increase in the assessment of the qualified brownfields site including improvements added to the site over the assessment of the qualified brownfields site before the voluntary cleanup.</text> </level> </level> <level label="e"> <level label="1"> <text>A credit under this section may not be calculated on an increase in assessment due to the termination of a use value under §§ 8–209 through 8–217 or §§ 8–220 through 8–225 of this article.</text> </level> <level label="2"> <text>If the qualified brownfields site on which the voluntary cleanup is completed had a use value immediately before the cleanup, the credit shall be calculated on an assessment as if the parcel had been valued at market value.</text> </level> </level> <level label="f"> <text>In a designated enterprise zone or opportunity zone, a taxing jurisdiction may extend the tax credit authorized under this section up to an additional 5 years.</text> </level> <level label="g"> <text>A taxing jurisdiction’s contribution for each qualified brownfields site to the Maryland Economic Development Assistance Fund under subsection (c)(2) of this section shall be used only for brownfields sites in the taxing jurisdictions that have enacted a brownfields property tax credit ordinance.</text> </level> <level label="h"> <text>A taxing jurisdiction shall terminate any property tax credit under this section if:</text> <level label="1"> <text>a person receiving a credit under this section withdraws from the Voluntary Cleanup Program under § 7–512(a) or (b) of the Environment Article; or</text> </level> <level label="2"> <text>the Department of the Environment withdraws approval of a response action plan, or a certificate of completion under § 7–512(e) and (f) of the Environment Article.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-230" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Affiliate” means a person:</text> <level label="i"> <text>that directly or indirectly owns at least 80% of a business entity; or</text> </level> <level label="ii"> <text>80% of which is owned, directly or indirectly, by a business entity.</text> </level> </level> <level label="3"> <text>“Business entity” means a person conducting a trade or business in the State, that is subject to the State individual or corporate income tax, insurance premiums tax, financial institution franchise tax, or public service company franchise tax.</text> </level> <level label="4"> <text>“Full–time position” means a position requiring at least 840 hours of an individual’s time during at least 24 weeks in a 6–month period.</text> </level> <level label="5"> <text>“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.</text> </level> <level label="6"> <level label="i"> <text>“New permanent full–time position” means a position that is:</text> <level label="1"> <level label="A"> <text>a full–time position of indefinite duration; or</text> </level> </level> <level label="B"> <text>in Montgomery County and Washington County, a full–time position of indefinite duration or a contract position of definite duration lasting at least 12 months with an unlimited renewal option;</text> </level> <level label="2"> <text>located in Maryland;</text> </level> <level label="3"> <text>newly created, as a result of the establishment or expansion of a business facility in the State; and</text> </level> <level label="4"> <text>filled.</text> </level> </level> <level label="ii"> <text>“New permanent full–time position” does not include a position that is:</text> <level label="1"> <text>created when an employment function is shifted from an existing business 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;</text> </level> <level label="2"> <text>created through a change in ownership of a trade or business;</text> </level> <level label="3"> <text>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;</text> </level> <level label="4"> <text>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</text> </level> <level label="5"> <text>filled for a period of less than 12 months.</text> </level> </level> </level> <level label="7"> <text>“Notification date” means the date on which the business entity provides written notice to the county or municipal corporation as required under subsection (b)(6) of this section.</text> </level> </level> <level label="b"> <level label="1"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may enact legislation necessary to grant either property tax credits, enhanced property tax credits, or both types of property tax credits against the county or municipal corporation property tax imposed on real property owned or leased by business entities that meet the requirements specified for the applicable tax credit under this section and on personal property owned by business entities that meet the requirements specified under this section.</text> </level> <level label="2"> <level label="i"> <text>If a property tax credit is granted under paragraph (1) of this subsection, a business entity that meets the requirements for the property tax credit under this section and obtains certification from the county or municipal corporation may claim a State tax credit against the individual or corporate income tax, insurance premiums tax, or financial institution franchise tax as provided under subsection (c)(3) of this section.</text> </level> <level label="ii"> <text>If an enhanced property tax credit is granted under this section and a business entity and its affiliates meet the requirements for the enhanced property tax credit and obtain certification from the county or municipal corporation, the business entity or any of its affiliates may claim a State tax credit against the individual or corporate income tax, insurance premiums tax, or financial institution franchise tax as provided under subsection (d)(5) of this section.</text> </level> </level> <level label="3"> <text>A tax credit may not be granted under this section if:</text> <level label="i"> <text>the business entity or any of its affiliates have moved their operations from one county in the State to the new or expanded premises in another; or</text> </level> <level label="ii"> <text>the new or expanded premises has otherwise been granted a tax credit or exemption under this article for the taxable year.</text> </level> </level> <level label="4"> <text>To qualify for a tax credit under this section, the new or expanded premises must be located in:</text> <level label="i"> <text>a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article; or</text> </level> <level label="ii"> <text>a qualified opportunity zone designated under § 1400Z–1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County.</text> </level> </level> <level label="5"> <text>To qualify for a property tax credit under this section against property tax imposed on personal property a business entity shall certify that the personal property is located on the premises that qualify for a property tax credit or enhanced property tax credit under this section.</text> </level> <level label="6"> <text>To qualify for a tax credit under this section, 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 provide written notification to the county or municipal corporation in which the new or expanded premises are located:</text> <level label="i"> <text>that it intends to claim the property tax credit or enhanced property tax credit;</text> </level> <level label="ii"> <text>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</text> </level> <level label="iii"> <text>when it expects to obtain the new or expanded premises and hire the required number of employees in the new permanent full–time positions.</text> </level> </level> <level label="7"> <text>If a business entity meets the requirements for a tax credit under this section, the county or municipal corporation shall certify to the Department and the Department of Commerce 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.</text> </level> </level> <level label="c"> <level label="1"> <text>To qualify for a property tax credit under this subsection, a business entity shall:</text> <level label="i"> <text>obtain at least 5,000 square feet of new or expanded premises by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, or leasing newly constructed premises; and</text> </level> <level label="ii"> <level label="1"> <text>except as provided in item 2 of this subparagraph, employ at least 25 individuals in new permanent full–time positions during a 24–month period, during which period the business entity must also obtain and occupy the new or expanded premises; or</text> </level> <level label="2"> <text>in a county with a population under 30,000, employ at least 10 individuals in new permanent full–time positions during a 24–month period, during which period the business entity must also obtain and occupy the new or expanded premises.</text> </level> </level> </level> <level label="2"> <text>If a business entity meets the requirements of paragraph (1) of this subsection and subsection (b) of this section and of applicable local law adopted under subsection (b)(1) of this section, the county or municipal corporation shall compute the amount of the property tax credit granted under this subsection for new or expanded premises and the personal property located on those premises that may be claimed against the county or municipal corporation 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:</text> <level label="i"> <text>52% for the 1st and 2nd taxable years;</text> </level> <level label="ii"> <text>39% in the 3rd and 4th taxable years;</text> </level> <level label="iii"> <text>26% in the 5th and 6th taxable years; and</text> </level> <level label="iv"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="3"> <text>On receipt of notification under subsection (b)(7) of this section that a business entity has been certified for a property tax credit under this subsection, the Department shall compute and certify to the Comptroller or, in the case of the insurance premiums tax, the Maryland Insurance Commissioner the amount of the State tax credit authorized under this subsection that may be claimed against the individual or corporate income tax, insurance premiums tax, or financial institution franchise tax 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:</text> <level label="i"> <text>28% in the 1st and 2nd taxable years;</text> </level> <level label="ii"> <text>21% in the 3rd and 4th taxable years;</text> </level> <level label="iii"> <text>14% in the 5th and 6th taxable years; and</text> </level> <level label="iv"> <text>0% for each taxable year thereafter.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>For a business entity to qualify for an enhanced property tax credit under this subsection, the business entity, along with its affiliates, shall:</text> <level label="i"> <level label="1"> <text>obtain at least 250,000 square feet of new or expanded premises by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, or leasing newly constructed premises;</text> </level> <level label="2"> <text>continue to employ at least 2,500 individuals in existing permanent 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</text> </level> <level label="3"> <text>employ at least 500 individuals in new permanent full–time positions paying at least 150% of the federal minimum wage and located in the new or expanded premises, and, if applicable, in newly renovated premises adjoining or otherwise neighboring the new or expanded premises;</text> </level> </level> <level label="ii"> <level label="1"> <text>obtain at least 250,000 square feet of new or expanded premises by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, or leasing newly constructed premises; and</text> </level> <level label="2"> <text>employ at least 1,250 individuals in new permanent full–time positions paying at least 150% of the federal minimum wage and located in the new or expanded premises and, if applicable, in newly renovated premises adjoining or otherwise neighboring the new or expanded premises; or</text> </level> </level> <level label="iii"> <text>in Montgomery County only:</text> <level label="1"> <text>expend at least $150 million to obtain at least 700,000 square feet of new or expanded premises by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, or leasing newly constructed premises; and</text> </level> <level label="2"> <text>employ a total of at least 1,100 individuals in full–time positions consisting of both full–time positions of indefinite duration and contract positions of definite duration lasting at least 12 months with an unlimited renewal option, and including at least 500 individuals in new permanent full–time positions, with all positions:</text> </level> <level label="A"> <text>receiving an employer provided subsidized health care benefits package;</text> </level> <level label="B"> <text>paying at least 150% of the federal minimum wage; and</text> </level> <level label="C"> <text>located in the new or expanded premises and, if applicable, in newly renovated premises adjoining or otherwise neighboring the new or expanded premises.</text> </level> </level> </level> <level label="2"> <text>For a business entity to qualify for an enhanced property tax credit under this subsection, the business entity, along with its affiliates, shall be primarily engaged in one or more of the following at the qualifying premises:</text> <level label="i"> <text>manufacturing or mining;</text> </level> <level label="ii"> <text>transportation or communications;</text> </level> <level label="iii"> <text>agriculture, forestry, or fishing;</text> </level> <level label="iv"> <text>research, development, or testing;</text> </level> <level label="v"> <text>biotechnology;</text> </level> <level label="vi"> <text>computer programming, data processing, or other computer–related services;</text> </level> <level label="vii"> <text>central services as defined in § 6–101 of the Economic Development Article;</text> </level> <level label="viii"> <text>the operation of central administrative offices or a company headquarters as defined in § 6–101 of the Economic Development Article;</text> </level> <level label="ix"> <text>a public utility;</text> </level> <level label="x"> <text>warehousing; or</text> </level> <level label="xi"> <text>business services.</text> </level> </level> <level label="3"> <text>To qualify for the enhanced property tax credit under this subsection, a business entity shall:</text> <level label="i"> <text>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;</text> </level> <level label="ii"> <text>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</text> </level> <level label="iii"> <text>during the 6–year hiring period, comply with all other requirements for the credits described in this subsection and in any applicable local law.</text> </level> </level> <level label="4"> <level label="i"> <text>If a business entity meets the requirements of this subsection and subsection (b) of this section and of applicable local law adopted under subsection (b)(1) of this section, for each of the first 24 taxable years after it qualifies for the credit, a property tax credit may be claimed against the county or municipal corporation property taxes that would otherwise be due.</text> </level> <level label="ii"> <text>The county or municipal corporation 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:</text> <level label="1"> <text>the new or expanded premises;</text> </level> <level label="2"> <text>newly renovated real property improvements adjoining or otherwise neighboring the new or expanded premises, if the renovations are substantial, as defined in legislation enacted by the county or municipal corporation to grant the credits under this subsection; and</text> </level> <level label="3"> <text>the personal property located on the premises described in items 1 and 2 of this subparagraph.</text> </level> </level> <level label="iii"> <text>The increase in assessment shall be measured from the notification date to the applicable annual assessment date after the county or municipal corporation has certified that the business entity has qualified for the credit.</text> </level> </level> <level label="5"> <text>On receipt of notification under subsection (b)(7) of this section that a business entity has been certified for an enhanced property tax credit under this subsection, the Department shall compute and certify to the Comptroller or, in the case of the insurance premiums tax, the Maryland Insurance Commissioner the amount of the State tax credit authorized under this subsection that may be claimed by the business entity or any of its affiliates against the individual or corporate income tax, insurance premiums tax, or financial institution franchise tax that would otherwise be due to equal 31.5% of the amount of property tax imposed on the increase in assessment of the real and personal property described in paragraph (4)(ii) of this subsection for each of the first 24 taxable years for which the credit is allowed.</text> </level> <level label="6"> <text>If a business entity or any of its affiliates claim the enhanced tax credits under this subsection for a certain premises, they may not claim the tax credits under subsection (c) of this section.</text> </level> </level> <level label="e"> <text>The same State tax credit cannot be applied more than once against different taxes by the same taxpayer.</text> </level> <level label="f"> <text>If the State tax credit allowed under this section in any taxable year exceeds the total tax otherwise payable by the business entity for that taxable year, a business entity or its affiliates may apply the excess as a credit for succeeding taxable years until the earlier of:</text> <level label="1"> <text>the full amount of the excess is used; or</text> </level> <level label="2"> <text>the expiration of the 5th taxable year after the taxable year in which the State tax credit is claimed.</text> </level> </level> <level label="g"> <text>The Maryland Insurance Commissioner shall adopt regulations to provide for the computation, carryover, and recapture of the State tax credit under § 6–116 of the Insurance Article.</text> </level> <level label="h"> <text>The Department shall adopt regulations to provide for the computation, carryover, and recapture of the State tax credit under § 8–217 of the Tax – General Article.</text> </level> <level label="i"> <text>The Comptroller shall adopt regulations to provide for the computation, carryover, and recapture of the State tax credit under § 10–704.8 of the Tax – General Article.</text> </level> <level label="j"> <text>The lessor of real property eligible for property tax credits under this section shall reduce by the amount of the property tax credits computed under this section the amount of taxes for which the eligible business entity is contractually liable under the lease agreement.</text> </level> <level label="k"> <text>The governing body of the county or municipal corporation shall provide, by law, for:</text> <level label="1"> <text>the specific requirements for eligibility for a tax credit authorized under this section;</text> </level> <level label="2"> <text>any additional limitations on eligibility for the credit;</text> </level> <level label="3"> <text>the information to be supplied by the business entity to a county or municipal corporation and the Comptroller to verify that the business entity is not subject to subsection (l) of this section; and</text> </level> <level label="4"> <text>any other provision appropriate to implement the credit.</text> </level> </level> <level label="l"> <text>All credits claimed under this section for a taxable year shall be recaptured if, during the 3 taxable years succeeding the taxable year in which a credit was claimed:</text> <level label="1"> <text>the employment level or square footage of a business entity at the premises falls below the applicable thresholds required to qualify for the property tax credit under subsection (c) of this section; or</text> </level> <level label="2"> <text>for the enhanced property tax credit, the employment level or square footage of a business entity, together with its affiliates, at the premises falls below the applicable thresholds required to qualify for the enhanced property tax credit under subsection (d) of this section.</text> </level> </level> <level label="m"> <level label="1"> <text>On October 1, 2026, and each October 1 thereafter, each county and municipal corporation that has granted tax credits under this section shall report to the Department:</text> <level label="i"> <text>for each credit granted for that year, the following information:</text> <level label="1"> <text>the amount of the credit;</text> </level> <level label="2"> <text>the name and address of the business entity;</text> </level> <level label="3"> <text>the investment associated with the credit;</text> </level> <level label="4"> <text>whether the credit resulted from an expansion, a relocation, or a new business;</text> </level> <level label="5"> <text>the number of jobs associated with the credit;</text> </level> <level label="6"> <text>whether the business entity had a presence in the State prior to receiving the credit and the business entity’s years of operation; and</text> </level> <level label="7"> <text>the total number of individuals employed by the business entity; and</text> </level> </level> <level label="ii"> <text>whether the business entity is in compliance with the requirements for the tax credit.</text> </level> </level> <level label="2"> <text>On or before December 31, 2026, and each December 31 thereafter, the Department shall aggregate the reports received under paragraph (1) of this subsection and submit a combined report to the General Assembly, in accordance with § 2–1257 of the State Government Article, including any findings or recommendations.</text> </level> </level> <level label="n"> <level label="1"> <text>After a business entity has complied with all the requirements provided in this section and in any applicable local law for a particular tax credit, the business entity shall be entitled to claim the credits for the term provided in this section.</text> </level> <level label="2"> <text>No abrogation of this law or law hereinafter enacted that eliminates or reduces the tax credits available under this section shall apply to any business entity or affiliate of a business entity that qualified for the tax credits before the effective date of such law or abrogation.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-231" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law. </text> </level> <level label="b"> <text>The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-232" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.</text> </level> <level label="b"> <text>A county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount of a property tax credit under this section;</text> </level> <level label="2"> <text>the duration of a property tax credit under this section;</text> </level> <level label="3"> <text>the criteria and qualifications necessary to receive the credit;</text> </level> <level label="4"> <text>the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and</text> </level> <level label="5"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-233" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Audubon Naturalist Society of the Central Atlantic States, Inc. that is used solely for:</text> <level label="1"> <text>the environmental education of the public; or</text> </level> <level label="2"> <text>the maintenance of:</text> <level label="i"> <text>a natural area for public use; or</text> </level> <level label="ii"> <text>a sanctuary for wildlife.</text> </level> </level> </level> <level label="b"> <text>If a taxing jurisdiction grants a property tax credit under this section, the credit shall also apply to the State property tax in that jurisdiction in the same percentage and for the same duration as provided for the property tax of the taxing jurisdiction.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-234" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property containing a vacant or underutilized commercial building that:</text> <level label="1"> <text>was built primarily for office, industrial, or other commercial purposes;</text> </level> <level label="2"> <text>was last used for office, industrial, or other commercial purposes; and</text> </level> <level label="3"> <text>is renovated for use primarily as housing.</text> </level> </level> <level label="b"> <text>The governing body of a county or municipal corporation may establish conditions for the granting of a property tax credit under paragraph (1) of this subsection, including:</text> <level label="1"> <text>eligibility criteria;</text> </level> <level label="2"> <text>application procedures; and</text> </level> <level label="3"> <text>provisions for a payment in lieu of taxes to the county or municipal corporation by the recipient of the tax credit.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-235" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on athletic fields that are used exclusively for amateur sports.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section; and</text> </level> <level label="2"> <text>any other provision necessary to carry out the credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-236" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is rehabilitated under regulations adopted by the governing body.</text> </level> <level label="b"> <level label="1"> <text>A property tax credit granted under this section may not extend beyond the first 10 years after the rehabilitation is completed.</text> </level> <level label="2"> <text>The amount of a tax credit granted under this section may not exceed the property tax increase attributable to the increase in the assessment of the real property over the assessment before the real property is rehabilitated.</text> </level> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may, by law:</text> <level label="1"> <text>subject to the limitations under subsection (b) of this section, provide for the amount and duration of a property tax credit granted under this section;</text> </level> <level label="2"> <text>limit eligibility for the credit to real property used for specified purposes or to real property located in designated revitalization areas; or</text> </level> <level label="3"> <text>otherwise provide additional requirements for eligibility or additional limitations for a tax credit granted under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-237" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on personal property that is used in practicing dentistry in a geographic area of the State that has been designated by the Secretary of Health as being underserved by dentists.</text> </section> <section article="gtp" article_name="Tax - Property" number="9-238" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “community association” means:</text> <level label="1"> <text>a neighborhood organization that:</text> <level label="i"> <text>is comprised of city blocks of at least 25 households or 25% of the households of a local neighborhood consisting of 40 or more individual households, whichever is less, as defined by specific geographic boundaries in the bylaws or charter of the association;</text> </level> <level label="ii"> <text>is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code;</text> </level> <level label="iii"> <text>requires as a condition of membership, the voluntary payment of monetary dues or membership fees at least annually; and</text> </level> <level label="iv"> <text>is organized and operated for one or more of the following purposes:</text> <level label="1"> <text>relief of neighborhood tensions;</text> </level> <level label="2"> <text>prevention of community deterioration;</text> </level> <level label="3"> <text>provision of relief to the poor, underprivileged, or distressed;</text> </level> <level label="4"> <text>preservation of historic areas;</text> </level> <level label="5"> <text>community revitalization; or</text> </level> <level label="6"> <text>promotion of the common good and social welfare of the people of the community; or</text> </level> </level> </level> <level label="2"> <text>an umbrella organization that:</text> <level label="i"> <text>consists of coalitions of several neighborhood organizations as described in paragraph (1) of this subsection; and</text> </level> <level label="ii"> <text>addresses issues that affect broad areas of the county or municipal corporation where the umbrella organization is located.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this subsection against the county or municipal corporation property tax imposed on personal property that is owned by a community association for a taxable year, if:</text> <level label="1"> <text>the community association was in existence as of the first day of the taxable year for which the credit under this section is to be allowed;</text> </level> <level label="2"> <text>the community association is in good standing, if it is organized as a Maryland corporation; and</text> </level> <level label="3"> <text>the personal property is valued at $8,000 or less.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-239" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Existing electricity generation facility” means an electricity generation facility that:</text> <level label="i"> <text>exists in a county before June 1, 2001; and</text> </level> <level label="ii"> <text>receives approval for a modification under § 7–205 of the Public Utilities Article.</text> </level> </level> <level label="3"> <text>“Machinery and equipment of a new electricity generation facility” means machinery and equipment used in the generation of electricity at a new electricity generation facility.</text> </level> <level label="4"> <text>“Machinery and equipment of an existing electricity generation facility” means machinery and equipment used in the generation of electricity and added as part of an expansion of an existing electricity generation facility for the purpose of increasing electricity production at the existing electricity generation facility.</text> </level> <level label="5"> <text>“New electricity generation facility” means an electricity generation facility that:</text> <level label="i"> <text>locates in a county on or after June 1, 2001; and</text> </level> <level label="ii"> <text>receives a certificate of public convenience and necessity under § 7–207 of the Public Utilities Article.</text> </level> </level> </level> <level label="b"> <text>Except as provided in subsection (c) of this section, to the extent that a county grants a personal property tax credit for the machinery and equipment of a new electricity generation facility or the machinery and equipment of an existing electricity generation facility, the machinery and equipment may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5–202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.</text> </level> <level label="c"> <text>Subsection (b) of this section does not apply to any personal property unless the county submits to the Department, on or before October 31 of the taxable year for which the tax credit for the property is granted, the information required under § 9–201(b) of this subtitle regarding the tax credit.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-240" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “arts and entertainment district”, “arts and entertainment enterprise”, and “qualifying residing artist” have the meanings stated in § 4–701 of the Economic Development Article.</text> </level> <level label="b"> <text>The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on a manufacturing, commercial, or industrial building that:</text> <level label="1"> <text>is located in an arts and entertainment district; and</text> </level> <level label="2"> <text>is wholly or partially constructed or renovated to be capable for use by a qualifying residing artist or an arts and entertainment enterprise.</text> </level> </level> <level label="c"> <text>A tax credit granted under this section may not be granted for more than 10 years.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-241" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home.</text> </level> <level label="b"> <text>A county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount of a property tax credit under this section;</text> </level> <level label="2"> <text>the duration of a property tax credit under this section;</text> </level> <level label="3"> <text>the criteria and qualifications necessary to receive the credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-242" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>Subject to paragraph (2) of this subsection, in this section, “high performance building” means a building that:</text> <level label="i"> <text>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;</text> </level> <level label="ii"> <text>is a residential building that achieves at least a silver rating according to the International Code Council’s 700 National Green Building Standards;</text> </level> <level label="iii"> <text>achieves at least a comparable rating according to any other appropriate rating system; or</text> </level> <level label="iv"> <text>meets comparable green building guidelines or standards approved by the State.</text> </level> </level> <level label="2"> <text>For purposes of paragraph (1) of this subsection, 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 credible certified sources programs.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a high performance building.</text> </level> <level label="c"> <text>A county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount of a property tax credit under this section;</text> </level> <level label="2"> <text>the duration of a property tax credit under this section;</text> </level> <level label="3"> <text>the criteria and qualifications necessary to receive the credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-243" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>Subject to subsection (b) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant a tax credit under this section against the county or municipal corporation property tax imposed on real property if:</text> <level label="1"> <text>the homeowner is otherwise eligible for the credit allowed under § 9-105 of this title;</text> </level> <level label="2"> <level label="i"> <text>the dwelling is:</text> <level label="1"> <text>damaged or destroyed due to a natural disaster; and</text> </level> <level label="2"> <text>subsequently repaired or reconstructed;</text> </level> </level> <level label="ii"> <text>the dwelling is revalued after the dwelling is repaired or reconstructed; and</text> </level> <level label="iii"> <text>as a result of the revaluation, the assessment of the dwelling exceeds the last assessment of the dwelling; and</text> </level> </level> <level label="3"> <text>the homeowner claiming the credit had a legal interest in the dwelling at the time the dwelling was damaged or destroyed as described under item (2) of this subsection.</text> </level> </level> <level label="b"> <text>A homeowner may receive a tax credit under this section only if the homeowner qualified and received a tax credit under § 9-109 of this title and is no longer receiving a tax credit under § 9-109 of this title.</text> </level> <level label="c"> <text>The amount of the property tax credit allowed under this section shall equal 50% of the property tax attributable to an increase in the assessment of the dwelling on revaluation under § 8-104(c)(1)(iii) of this article, including improvements, over the last assessment of the dwelling before the natural disaster, less the amount of any assessment on which a property tax credit under § 9-105 of this title has been authorized.</text> </level> <level label="d"> <text>A credit under this section may not be granted for more than 3 years.</text> </level> <level label="e"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may:</text> <level label="1"> <text>establish procedures or requirements for the application, review, and approval of tax credits under this section;</text> </level> <level label="2"> <text>establish additional eligibility criteria such as age, income level, or assessment value; and</text> </level> <level label="3"> <text>notify the Department of any credits that have been granted under this section.</text> </level> </level> <level label="f"> <text>The credit under this section may not be claimed for a dwelling for which repair or reconstruction is completed before September 18, 2003.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-244" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.</text> </level> <level label="b"> <text>The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the administration of requests for the tax credit under this section; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-245" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>Except as provided in § 9–305 of this title, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property that is owned by and used as the principal residence of an individual who is at least 65 years old and of limited income.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-246" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Acquired dwelling” means a dwelling:</text> <level label="i"> <text>that was owned by a qualified displaced homeowner;</text> </level> <level label="ii"> <text>that by negotiation or condemnation was acquired from the qualified displaced homeowner for public use by the State or a political subdivision or instrumentality of the State, where the acquiring agency had the power to acquire the dwelling for public use by condemnation; and</text> </level> <level label="iii"> <text>for which the qualified displaced homeowner was eligible for a credit under § 9–105 of this title for the taxable year in which the dwelling was acquired for public use.</text> </level> </level> <level label="3"> <text>“Acquisition year” means the taxable year in which an acquired dwelling was acquired for public use by the State or a political subdivision or instrumentality of the State.</text> </level> <level label="4"> <text>“Dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="5"> <text>“Qualified displaced homeowner” means a property owner who:</text> <level label="i"> <text>qualified for a credit under § 9–105 of this title for an acquired dwelling for the acquisition year; and</text> </level> <level label="ii"> <text>did not receive compensation for increased property taxes resulting from the loss of the credit under § 9–105 of this title.</text> </level> </level> <level label="6"> <text>“Replacement dwelling” means a dwelling that is purchased by a qualified displaced homeowner by the end of the taxable year following the acquisition year.</text> </level> <level label="7"> <text>“Taxable assessment” has the meaning stated in § 9–105 of this title.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit as provided in this section against the county or municipal corporation property tax imposed on a replacement dwelling.</text> </level> <level label="c"> <level label="1"> <text>The property tax credit under this section may not exceed 100% of the county or municipal corporation property tax attributable to the eligible homestead assessment of the acquired dwelling, as determined under paragraphs (2) and (3) of this subsection.</text> </level> <level label="2"> <text>The county or municipal corporation property tax attributable to the eligible homestead assessment of the acquired dwelling is the product of multiplying the applicable county or municipal corporation tax rate for the current year times the eligible homestead assessment of the acquired dwelling, as determined under paragraph (3) of this subsection.</text> </level> <level label="3"> <text>For purposes of paragraph (2) of this subsection, and subject to paragraph (4) of this subsection, the eligible homestead assessment of the acquired dwelling is the amount by which the acquisition year assessment of the acquired dwelling exceeds the product of multiplying the prior year’s taxable assessment of the acquired dwelling times:</text> <level label="i"> <text>for purposes of the county or municipal corporation property tax where the replacement dwelling and the acquired dwelling are located in the same county or the same municipal corporation, the homestead credit percentage applicable to the county property tax or municipal corporation property tax for the acquisition year; and</text> </level> <level label="ii"> <text>for purposes of the county or municipal corporation property tax where the replacement dwelling and the acquired dwelling are not located in the same county or the same municipal corporation, 110%.</text> </level> </level> <level label="4"> <text>The eligible homestead assessment determined under paragraph (3) of this subsection shall be reduced, but not below zero, by the amount, if any, by which the acquisition year assessment of the acquired dwelling exceeds the assessment of the replacement dwelling for the first taxable year for which the credit under this section is allowed.</text> </level> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-247" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>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.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on property that is used as a business incubator if the State, a county, a municipal corporation, an organization exempt from 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:</text> <level label="1"> <text>owns, controls, or leases the space that is used as a business incubator;</text> </level> <level label="2"> <text>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</text> </level> <level label="3"> <text>is represented on the governance board that authorizes the annual budget of the business incubator.</text> </level> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-248" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “family assistance dwelling” means a house, and the lot or curtilage on which the house is erected, if the house:</text> <level label="1"> <text>is not a vacation home;</text> </level> <level label="2"> <text>is not the residence of the homeowner but treated as used by the homeowner for personal purposes within the meaning of § 280A(d) of the Internal Revenue Code; and</text> </level> <level label="3"> <text>is the only residence of an individual who:</text> <level label="i"> <text>is the brother, sister, half–brother, half–sister, spouse, parent, step–parent, grandparent, child, step–child, adopted child, or grandchild of the homeowner;</text> </level> <level label="ii"> <text>makes rental payments to the homeowner that are less than 90% of a fair rental price paid for a similar dwelling in the same area; and</text> </level> <level label="iii"> <text>is entitled to low income assistance benefits under a federal or State program.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a family assistance dwelling.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-249" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <level label="i"> <text>“Commercial fish operation” means any activity for which a person is required to possess a tidal fish license under § 4–701 of the Natural Resources Article.</text> </level> <level label="ii"> <text>“Commercial fish operation” includes any activity for which a person is required to be licensed as a seafood dealer under § 4–701 of the Natural Resources Article.</text> </level> </level> <level label="3"> <text>“Commercial fishing vessel” means a vessel that is:</text> <level label="i"> <text>owned or leased by a person possessing a tidal fish license under § 4–701 of the Natural Resources Article; and</text> </level> <level label="ii"> <text>used in a commercial fish operation.</text> </level> </level> <level label="4"> <text>“Commercial marina” means a marina that leases at least 20% of its slips to commercial fishing vessels.</text> </level> <level label="5"> <text>“Commercial marine repair facility” means a marine repair facility that derives at least 20% of its gross receipts from charges for the repair and maintenance of commercial fishing vessels.</text> </level> <level label="6"> <level label="i"> <text>“Commercial waterfront property” means real property that:</text> <level label="1"> <text>is adjacent to the tidal waters of the State;</text> </level> <level label="2"> <text>is used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility; and</text> </level> <level label="3"> <text>for the most recent 3–year period, has produced an average annual gross income of at least $1,000.</text> </level> </level> <level label="ii"> <text>“Commercial waterfront property” includes land that is adjacent to or under improvements used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on commercial waterfront property.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-250" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “accessibility feature” means:</text> <level label="1"> <text>a no–step entrance allowing access into a residence;</text> </level> <level label="2"> <text>interior passage doors providing at least a 32–inch–wide clear opening;</text> </level> <level label="3"> <text>grab bars around a toilet, tub, or shower installed to support at least 250 pounds;</text> </level> <level label="4"> <text>light switches, outlets, and thermostats placed in wheelchair–accessible locations;</text> </level> <level label="5"> <text>lever handles on doors; and</text> </level> <level label="6"> <text>universal design features or any accessibility enhancing design feature prescribed by the Department of Housing and Community Development under § 12–202 of the Public Safety Article.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on residential real property equipped with an accessibility feature.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-251" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section:</text> <level label="1"> <text>“marine trade waterfront property” means real property that:</text> <level label="i"> <text>is adjacent to the tidal waters of the State;</text> </level> <level label="ii"> <text>is used primarily for an activity or business that requires direct access to, or location in, marine waters due to the nature of the activity or business; and</text> </level> <level label="iii"> <text>for the most recent 3–year period, has produced an average annual gross income of at least $1,000; and</text> </level> </level> <level label="2"> <text>“marine trade waterfront property” includes:</text> <level label="i"> <text>marinas, boat ramps, boat hauling and repair facilities, fishing facilities, and any other boating facilities; and</text> </level> <level label="ii"> <text>land that is adjacent to or under improvements used primarily for an activity or business that requires access to, or location in, marine waters due to the nature of the activity or business.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on marine trade waterfront property.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-252" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax that is imposed on real property that is:</text> <level label="1"> <text>owned by Habitat for Humanity with the intention of relinquishing ownership in the near future;</text> </level> <level label="2"> <text>used for the purposes of development, rehabilitation, and transfer to a private owner; and</text> </level> <level label="3"> <text>not occupied by administrative or warehouse buildings owned by Habitat for Humanity.</text> </level> </level> <level label="b"> <text>If the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation grants a property tax credit under this section, Habitat for Humanity shall submit an annual written report to the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation granting the tax credit documenting:</text> <level label="1"> <text>all of Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit; and</text> </level> <level label="2"> <text>all transactions involving Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit.</text> </level> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law:</text> <level label="1"> <text>set the amount, terms, scope, and duration of a credit granted under subsection (a) of this section; and</text> </level> <level label="2"> <text>adopt any other provision necessary to administer a credit granted under subsection (a) of this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-253" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Urban agricultural property” means real property that is:</text> <level label="i"> <text>not assessed as agricultural land under § 8–209 of this article; and</text> </level> <level label="ii"> <text>used for urban agricultural purposes.</text> </level> </level> <level label="3"> <text>“Urban agricultural purposes” means:</text> <level label="i"> <text>indoor and outdoor crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production, production of value–added agricultural products, beekeeping, raising livestock, composting, and hydroponics and other soilless or controlled–environment crop production methods;</text> </level> <level label="ii"> <text>environmental mitigation activities, including stormwater abatement, pollinator habitat creation and maintenance, and groundwater protection;</text> </level> <level label="iii"> <text>community development activities, including recreational activities, food donations, and food preparation and canning classes;</text> </level> <level label="iv"> <text>economic development activities, including employment and training opportunities, and direct sales to restaurants and institutions;</text> </level> <level label="v"> <text>produce stands used for the sale of produce raised on the premises; and</text> </level> <level label="vi"> <text>agricultural education and agritourism activities.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on urban agricultural property.</text> </level> <level label="c"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, a tax credit under this section shall be granted for 5 years.</text> </level> <level label="2"> <level label="i"> <text>If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation grants a tax credit under this section, the jurisdiction granting a tax credit shall evaluate the effectiveness of the credit after 3 years.</text> </level> <level label="ii"> <text>If the jurisdiction granting the tax credit determines that the tax credit is ineffective in promoting urban agricultural purposes, the jurisdiction granting a tax credit may terminate the tax credit if the jurisdiction provides the public:</text> <level label="1"> <text>notice of the termination of the credit at least 1 year in advance; and</text> </level> <level label="2"> <text>the opportunity for comment and appeal.</text> </level> </level> <level label="iii"> <text>The jurisdiction granting a tax credit under this section may extend the tax credit for an additional 5 years.</text> </level> <level label="iv"> <text>Jurisdictions may prioritize renewals of the credit based on the specific priorities of the individual jurisdiction.</text> </level> </level> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-254" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Grocery store” means an entity:</text> <level label="i"> <text>whose primary business is selling food at retail to the general public for off–premises consumption; and</text> </level> <level label="ii"> <text>at least 20% of the gross receipts of which are derived from the retail sale of fresh produce, meats, and dairy products.</text> </level> </level> <level label="3"> <text>“Low–income area” means an area designated, by law, by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation as a low–income area for purposes of a tax credit under this section.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property that is used for a grocery store located in a low–income area.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-255" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on owner–occupied, residential real property that is purchased from July 1, 2012, through June 30, 2018, and is located in a neighborhood conservation area established or renewed by application to the Department of Housing and Community Development based on the criteria specified in paragraph (2) of this subsection.</text> </level> <level label="2"> <text>The Department of Housing and Community Development shall adopt regulations that establish application procedures for the designation of a neighborhood conservation area based on:</text> <level label="i"> <text>the concentration of foreclosure activity;</text> </level> <level label="ii"> <text>the concentration of blighted or vacant properties; and</text> </level> <level label="iii"> <text>the location within a priority funding area, with preference given to sustainable communities under § 6–201 of the Housing and Community Development Article.</text> </level> </level> </level> <level label="b"> <text>In order to qualify for the credit under this section:</text> <level label="1"> <text>for the 12–month period immediately prior to purchasing the property, the individual’s principal residence may not have been located in a neighborhood conservation area designated under this section unless the individual was not an owner of the property that was the individual’s principal residence; and</text> </level> <level label="2"> <text>the residential real property must have been purchased in conformance with the eligibility requirements for the credit under this section as established by the Mayor and City Council of Baltimore City or the governing body of the county or municipal corporation.</text> </level> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall provide, by law, for:</text> <level label="1"> <text>the amount of the property tax credit authorized under this section for each taxable year after the purchase of the residential real property;</text> </level> <level label="2"> <text>the designation of certain geographic areas as neighborhood conservation areas for purposes of the tax credit authorized under this section;</text> </level> <level label="3"> <text>any additional limitations on eligibility for the credit under this section; and</text> </level> <level label="4"> <text>any other provision necessary to implement the credit under this section.</text> </level> </level> <level label="d"> <level label="1"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall provide, on an annual basis to those individuals qualifying for the property tax credit under this section, a statement certifying qualification for the tax credit and the amount of the tax credit being granted.</text> </level> <level label="2"> <text>The statement may be provided on or with the annual property tax bill or in another manner as chosen by the local government.</text> </level> </level> <level label="e"> <text>On or before January 1, of the calendar year following the year in which the neighborhood conservation tax credit is initiated, and each January 1 thereafter, a county or municipal corporation that grants a tax credit under this section shall submit a report, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Ways and Means Committee that describes:</text> <level label="1"> <text>the tax credit program;</text> </level> <level label="2"> <text>the designated neighborhood conservation areas;</text> </level> <level label="3"> <text>the number of residential properties within neighborhood conservation areas that qualify for the tax credit under this section; and</text> </level> <level label="4"> <text>the economic impact of the tax credits granted under this section on the neighborhood conservation areas.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-256" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section, “qualifying investment” means the cost of installation or rehabilitation of building features for the purpose of bringing an existing commercial structure into compliance with current building codes relating to safety or accessibility.</text> </level> <level label="2"> <text>“Qualifying investment” includes costs incurred for:</text> <level label="i"> <text>elevators;</text> </level> <level label="ii"> <text>fire suppression systems;</text> </level> <level label="iii"> <text>means of ingress or egress; or</text> </level> <level label="iv"> <text>architectural or engineering services related to installation or rehabilitation of these or similar building features.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on an existing commercial structure in which a qualifying investment is made for the purpose of allowing for adaptive reuse of the structure.</text> </level> <level label="c"> <text>The tax credit under this section may:</text> <level label="1"> <text>not exceed 50% of the amount of qualifying investment in a structure; and</text> </level> <level label="2"> <text>be granted for up to a 10–year period in an equal amount each year.</text> </level> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the maximum amount of the tax credit that may be provided to a single recipient or all recipients in a taxable year;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-257" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 50% of the county or municipal corporation property tax imposed on personal property that is:</text> <level label="1"> <text>not operating property of a railroad or public utility; and</text> </level> <level label="2"> <text>owned or leased by a business entity that:</text> <level label="i"> <text>has been in operation for no more than 2 years; or</text> </level> <level label="ii"> <text>has no more than 15 employees.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-258" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="3"> <text>“Eligible individual” means:</text> <level label="i"> <text>an individual who is at least 65 years old;</text> </level> <level label="ii"> <text>an individual who is at least 65 years old and is a retired service member;</text> </level> <level label="iii"> <text>a surviving spouse, who is at least 65 years old and has not remarried, of a retired service member;</text> </level> <level label="iv"> <text>an individual who:</text> <level label="1"> <text>is an active duty, retired, or honorably discharged service member; and</text> </level> <level label="2"> <text>has a service–connected disability as defined in a local law enacted under this section; or</text> </level> </level> <level label="v"> <text>a surviving spouse of an individual described under item (iv) of this paragraph who has not remarried.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on the dwelling of an eligible individual.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this section;</text> </level> <level label="2"> <text>the maximum assessed value of a dwelling that is eligible for the tax credit under this section;</text> </level> <level label="3"> <text>the minimum number of years, not to exceed 40 years, that an eligible individual not described under subsection (a)(3)(ii), (iii), or (iv) of this section must have resided in the same dwelling;</text> </level> <level label="4"> <text>criteria that define a service–connected disability of an eligible individual described under subsection (a)(3)(iv) of this section;</text> </level> <level label="5"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="6"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="7"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-259" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="3"> <text>“Homeowner” has the meaning stated in § 9–105 of this title.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on a dwelling that is:</text> <level label="1"> <text>located in a revitalization district;</text> </level> <level label="2"> <text>owned by a homeowner who, on or after June 1, 2017, made substantial improvements to the dwelling in compliance with the code and laws applied to dwellings; and</text> </level> <level label="3"> <text>reassessed at a higher value.</text> </level> </level> <level label="c"> <text>The tax credit under this section shall equal the amount of county or municipal corporation property tax imposed on the increased value of the dwelling since the last reassessment that is attributable to the improvements made to the property, multiplied by:</text> <level label="1"> <text>100% for the first taxable year following the first reassessment after the improvements are made;</text> </level> <level label="2"> <text>80% for the second taxable year following the first reassessment after the improvements are made;</text> </level> <level label="3"> <text>60% for the third taxable year following the first reassessment after the improvements are made;</text> </level> <level label="4"> <text>40% for the fourth taxable year following the first reassessment after the improvements are made;</text> </level> <level label="5"> <text>20% for the fifth taxable year following the first reassessment after the improvements are made; and</text> </level> <level label="6"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="d"> <text>If ownership of a dwelling that is eligible for a tax credit under this section is transferred, the grantee is eligible for the balance of the property tax credit under this section in the same manner and under the same conditions as the grantor of the property.</text> </level> <level label="e"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall define, by law, revitalization districts for purposes of the tax credit under this section.</text> </level> <level label="f"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="2"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="3"> <text>any other provision necessary to carry out the tax credit.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-260" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="b"> <text>The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.</text> </level> <level label="c"> <text>The governing body of a county or a municipal corporation:</text> <level label="1"> <text>shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and</text> </level> <level label="2"> <text>may establish, by law:</text> <level label="i"> <text>the amount of the credit under this section;</text> </level> <level label="ii"> <text>the duration of the credit;</text> </level> <level label="iii"> <text>additional eligibility requirements for public safety officers to qualify for the credit;</text> </level> <level label="iv"> <text>procedures for the application and uniform processing of requests for the credit; and</text> </level> <level label="v"> <text>any other provisions necessary to carry out this section.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-261" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-262" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="3"> <text>“9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include:</text> <level label="i"> <text>receiving and processing 9–1–1 requests for emergency assistance;</text> </level> <level label="ii"> <text>other support functions directly related to 9–1–1 requests for emergency assistance; or</text> </level> <level label="iii"> <text>dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.</text> </level> </level> </level> <level label="b"> <text>The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a 9–1–1 specialist if the 9–1–1 specialist is otherwise eligible for the credit authorized under § 9–105 of this title.</text> </level> <level label="c"> <text>For any taxable year, the credit under this section may not exceed the lesser of:</text> <level label="1"> <text>$2,500 per dwelling; or</text> </level> <level label="2"> <text>the amount of property tax imposed on the dwelling.</text> </level> </level> <level label="d"> <text>The governing body of a county or a municipal corporation may establish, by law:</text> <level label="1"> <text>subject to subsection (c) of this section, the amount of the credit under this section;</text> </level> <level label="2"> <text>the duration of the credit;</text> </level> <level label="3"> <text>additional eligibility requirements for 9–1–1 specialists to qualify for the credit;</text> </level> <level label="4"> <text>procedures for the application and uniform processing of requests for the credit; and</text> </level> <level label="5"> <text>any other provisions necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-263" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Base year” means the taxable year immediately before the taxable year in which a property tax credit under this section is to be granted.</text> </level> <level label="3"> <level label="i"> <text>“Base year value” means the value of the property used to determine the assessment on which the property tax on real property was imposed for the base year.</text> </level> <level label="ii"> <text>“Base year value” does not include the value of any new real property that was first assessed in the base year.</text> </level> </level> <level label="4"> <text>“Eligible assessment” means the difference between the base year value and the actual value as determined by the Department for the applicable taxable year in which the tax credit under this section is to be granted.</text> </level> <level label="5"> <text>“Qualified opportunity fund” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.</text> </level> <level label="6"> <text>“Qualified opportunity zone business property” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit under this section against the property tax imposed on the eligible assessment of a qualified opportunity zone business property if the property was vacant for at least 12 months before the acquisition of the property by a qualified opportunity fund.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may establish, by law:</text> <level label="1"> <text>the amount and duration of the credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the credit under this section;</text> </level> <level label="3"> <text>procedures for the application and uniform processing of requests for the credit; and</text> </level> <level label="4"> <text>any other provisions necessary to carry out this section.</text> </level> </level> <level label="d"> <text>On or before January 1 of the calendar year following the year in which the opportunity zone tax credit is initiated, and each January 1 thereafter, a county or municipal corporation that grants a tax credit under this section shall submit a report, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Ways and Means Committee that describes:</text> <level label="1"> <text>the tax credit program; and</text> </level> <level label="2"> <text>the economic impact of the tax credits granted under this section on the opportunity zones.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-264" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is used for the purposes of a public school robotics program or nonprofit robotics program in the State.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section; and</text> </level> <level label="3"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-265" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Disabled veteran” means an individual who:</text> <level label="i"> <text>is a veteran; and</text> </level> <level label="ii"> <level label="1"> <text>has been declared by the U.S. Department of Veterans Affairs to have a permanent service–connected disability of at least 50% that results from blindness or any other disabling cause that:</text> </level> <level label="A"> <text>is reasonably certain to continue for the life of the veteran; and</text> </level> <level label="B"> <text>was not caused or incurred by misconduct of the veteran; or</text> </level> <level label="2"> <text>has been declared by the U.S. Department of Veterans Affairs to have a nonpermanent service–connected disability of 100% that results from blindness or any other disabling cause that was not caused or incurred by misconduct of the veteran.</text> </level> </level> </level> <level label="3"> <text>“Dwelling house”:</text> <level label="i"> <text>means real property that is:</text> <level label="1"> <text>the legal residence of a disabled veteran; and</text> </level> <level label="2"> <text>occupied by not more than two families; and</text> </level> </level> <level label="ii"> <text>includes the lot or curtilage and structures necessary to use the real property as a residence.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling house if:</text> <level label="1"> <text>the dwelling house is owned by a disabled veteran;</text> </level> <level label="2"> <text>the disabled veteran’s federal adjusted gross income for the immediately preceding taxable year does not exceed:</text> <level label="i"> <text>$150,000, if filing an individual income tax return; or</text> </level> <level label="ii"> <text>$300,000, if filing a joint income tax return; and</text> </level> </level> <level label="3"> <text>the application requirements of subsection (d) of this section are met.</text> </level> </level> <level label="c"> <text>The property tax credit granted under this section shall equal:</text> <level label="1"> <text>50% of the county or municipal corporation property tax imposed on the dwelling house if the disabled veteran’s service–connected disability rating is at least 75% and the disabled veteran does not qualify for a property tax exemption under § 7–208 of this article; or</text> </level> <level label="2"> <text>25% of the county or municipal corporation property tax imposed on the dwelling house if the disabled veteran’s service–connected disability rating is at least 50% but not more than 74%.</text> </level> </level> <level label="d"> <level label="1"> <text>A disabled veteran shall apply for the property tax credit under this section by providing to the county or municipal corporation:</text> <level label="i"> <text>a copy of the disabled veteran’s discharge certificate from active military, naval, air, or space service; and</text> </level> <level label="ii"> <text>on the form provided by the county or municipal corporation, a certification of the disabled veteran’s disability from the U.S. Department of Veterans Affairs.</text> </level> </level> <level label="2"> <text>The disabled veteran’s certificate of disability may not be inspected by individuals other than:</text> <level label="i"> <text>the disabled veteran; or</text> </level> <level label="ii"> <text>appropriate employees of the county or municipal corporation.</text> </level> </level> </level> <level label="e"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law, continue to provide the property tax credit under this section to the surviving spouse of the disabled veteran.</text> </level> <level label="f"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the duration of the tax credit;</text> </level> <level label="2"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit;</text> </level> <level label="3"> <text>the definition of surviving spouse and the amount and duration of the tax credit for the surviving spouse;</text> </level> <level label="4"> <text>notwithstanding subsection (a)(2)(ii)2 of this section, eligibility criteria for the credit allowed under this section that limits the credit to individuals described under subsection (a)(2)(ii)1 of this section; and</text> </level> <level label="5"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-266" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real or personal property that is owned or leased by a business entity affected by a state of emergency declared under Title 14 of the Public Safety Article.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-267" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on the dwelling of a surviving spouse of a fallen service member, if the surviving spouse has not remarried and is ineligible for the property tax exemption under § 7–208 of this article.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation:</text> <level label="1"> <text>shall define, by law, who is a fallen service member; and</text> </level> <level label="2"> <text>may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the tax credit;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-267.1" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Dwelling house” has the meaning stated in § 7–208 of this article.</text> </level> <level label="3"> <text>“Surviving spouse” has the meaning stated in § 7–208 of this article.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on the dwelling house of a surviving spouse if the surviving spouse is ineligible for the property tax exemption under § 7–208 of this article.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit;</text> </level> <level label="2"> <text>additional eligibility requirements for the tax credit;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-268" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is used for a hotel or residential development project that is newly constructed or involves substantial rehabilitation or revitalization of existing structures.</text> </level> <level label="b"> <text>To qualify for the credit under this section, a hotel shall substantially increase the assessed value of the property.</text> </level> <level label="c"> <text>To qualify for the credit under this section, a residential development project shall:</text> <level label="1"> <text>include at least 20 residential units; and</text> </level> <level label="2"> <text>have at least 15% of all residential units within the development that are affordable to households earning less than 80% of the area median income.</text> </level> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>eligibility requirements for the tax credit;</text> </level> <level label="3"> <text>application procedures for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-269" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on a building that:</text> <level label="1"> <text>is located in a tourism zone; and</text> </level> <level label="2"> <text>is owned by a qualifying tourism enterprise.</text> </level> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-270" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on personal property of a qualifying tourism enterprise that is located within a tourism zone.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-271" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on an apartment building, a condominium building, or a building owned by a cooperative housing corporation if the owner of the apartment building, the condominium association, or the cooperative housing corporation made fire safety improvements to the building on or after July 1, 2024.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section; and</text> </level> <level label="3"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-272" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on residential real property that is owned by and is the primary dwelling of an employee of the public school system of the county where the residential real property is located.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section; and</text> </level> <level label="3"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-273" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on an apartment building or a condominium building if the owner of the building made health or safety improvements to the building on or after July 1, 2024.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section; and</text> </level> <level label="3"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-274" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on an apartment building or a condominium building that is used on or after July 1, 2024, for the purposes of a local housing program for homeless individuals or families.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section; and</text> </level> <level label="3"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-275" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonresidential solar energy generating system constructed on a brownfield or a water retention pond or quarry currently or previously designated for industrial use.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section; and</text> </level> <level label="3"> <text>any other provision necessary to carry out this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-276" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a commercial building that is rented or rented to own at fair market value to a small business if the commercial building is located in:</text> <level label="1"> <text>an arts and entertainment district designated under Title 4, Subtitle 7 of the Economic Development Article;</text> </level> <level label="2"> <text>a Main Street Maryland community designated by the Department of Housing and Community Development;</text> </level> <level label="3"> <text>a Baltimore Main Street as designated by the Mayor and City Council of Baltimore City; or</text> </level> <level label="4"> <text>any other business improvement district as designated by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation.</text> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>application procedures for the tax credit under this section; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-277" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Discount store” means a retail store that offers for sale:</text> <level label="i"> <text>a combination and variety of convenience and consumer shopping goods; and</text> </level> <level label="ii"> <text>the majority of the items in the inventory at a price not to exceed $5.</text> </level> </level> <level label="3"> <text>“Retail use” does not include use by:</text> <level label="i"> <text>a discount store;</text> </level> <level label="ii"> <text>a self–service storage facility;</text> </level> <level label="iii"> <text>a licensed retailer of cigarettes under Title 16 of the Business Regulation Article;</text> </level> <level label="iv"> <text>a licensed other tobacco products retailer or tobacconist, as defined in § 16.5–101 of the Business Regulation Article;</text> </level> <level label="v"> <text>an electronic smoking devices retailer or a vape shop vendor, as defined in § 16.7–101 of the Business Regulation Article; or</text> </level> <level label="vi"> <text>a holder of a Class A retail alcoholic beverages license under Division II of the Alcoholic Beverages and Cannabis Article.</text> </level> </level> </level> <level label="b"> <text>It is the intent of the General Assembly that a property tax credit authorized under this section be granted primarily to defray costs associated with the removal of underground storage tanks and the remediation of any contamination associated with underground storage tanks.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property if the use of the real property has been converted from a retail service station to another retail use, a residential use, or a mixed retail and residential use.</text> </level> <level label="d"> <text>The tax credit under this section may not be granted for real property unless underground storage tanks located on or formerly located on the real property have been permanently closed in accordance with regulations of the Department of the Environment.</text> </level> <level label="e"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-278" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional"> <level label="a"> <text>In this section, “dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a dwelling if the dwelling is subject to:</text> <level label="1"> <text>a mortgage or deed of trust provided by a nonprofit entity; and</text> </level> <level label="2"> <text>a covenant or legally binding agreement with a duration of at least 20 years that enforces income and equity or appreciation restrictions and ensures affordable pricing of the dwelling, including on resale.</text> </level> </level> <level label="c"> <text>The tax credit under this section shall be in an amount up to the difference between the tax imposed on:</text> <level label="1"> <text>the full assessed value of the dwelling; and</text> </level> <level label="2"> <text>the portion of the value of the dwelling that the homeowner is responsible for paying on the homeowner’s first mortgage or deed of trust.</text> </level> </level> <level label="d"> <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text> <level label="1"> <text>the duration of the tax credit under this section;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this section;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-301" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>Except as otherwise specifically provided, the provisions of this section apply to property tax credits granted under this subtitle.</text> </level> <level label="b"> <text>A property tax credit granted under this subtitle shall be granted against 100% of all property tax or special district charges that otherwise would be due.</text> </level> <level label="c"> <text>The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out the property tax credit provisions of this subtitle.</text> </level> <level label="d"> <text>When a tax bill is sent to a taxpayer who is entitled to a property tax credit under this subtitle, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of each property tax credit under this subtitle that the taxpayer is entitled to.</text> </level> <level label="e"> <level label="1"> <text>To receive a property tax credit under this subtitle, a taxpayer shall apply for the property tax credit.</text> </level> <level label="2"> <text>Except as provided under § 9-312 of this subtitle for Frederick County, if a taxpayer fails to apply for a property tax credit under this subtitle on or before October 1 of each taxable year, the property tax credit may not be granted.</text> </level> <level label="3"> <text>A taxpayer shall state under oath that the facts in the application are true.</text> </level> </level> <level label="f"> <level label="1"> <text>The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall designate the administrative unit or official to administer each tax credit that it grants under this subtitle.</text> </level> <level label="2"> <text>Annually on or before December 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall submit to the Department on the form that the Department provides:</text> <level label="i"> <text>the total value of all property tax credits granted by the governing body under this subtitle;</text> </level> <level label="ii"> <text>an itemized list of the property tax credits granted for real property; and</text> </level> <level label="iii"> <text>an itemized list of the property tax credits granted for personal property.</text> </level> </level> <level label="3"> <text>The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall:</text> <level label="i"> <text>in the same manner as the assessment roll, make available for public inspection bound copies of the forms required by paragraph (2) of this subsection; and</text> </level> <level label="ii"> <text>identify clearly on the tax roll the properties that are granted a property tax credit under this subtitle.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-302" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Allegany County and of a municipal corporation in Allegany County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>personal property that is owned by a nonprofit television broadcast translator station that is supported principally by public subscription; and</text> </level> <level label="2"> <text>property that is:</text> <level label="i"> <text>owned by the South Cumberland Business and Civic Association, Incorporated; and</text> </level> <level label="ii"> <text>known as the South Cumberland Civic Center.</text> </level> </level> </level> <level label="b"> <text>The governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:</text> <level label="1"> <text>property that is owned by the Upper Potomac Jaycees, Incorporated;</text> </level> <level label="2"> <text>property that is owned by the Allegany Beagle Club, Incorporated;</text> </level> <level label="3"> <text>property that is:</text> <level label="i"> <text>leased by Frostburg Community Hospital, Inc.; and</text> </level> <level label="ii"> <text>used for hospital purposes;</text> </level> </level> <level label="4"> <text>property that is owned by the Western Maryland Scenic Railroad;</text> </level> <level label="5"> <text>property that is owned by the Frostburg Lions Club;</text> </level> <level label="6"> <text>property that is owned by the Cumberland/Allegany County Industrial Foundation, Inc.;</text> </level> <level label="7"> <text>property that is owned by the La Vale Lions Club Foundation, Inc.;</text> </level> <level label="8"> <text>property that is owned by the Carver Community Center, Inc.;</text> </level> <level label="9"> <text>property that is owned by the Cumberland Cultural Foundation and is known as the Gilchrist Museum;</text> </level> <level label="10"> <text>property that is owned by the Allegany County Agricultural Expo, Inc.;</text> </level> <level label="11"> <text>property that is owned by the Allegany County Building Trades Education Foundation, Inc.;</text> </level> <level label="12"> <text>property that is owned by the Frostburg Museum Association, Inc.;</text> </level> <level label="13"> <text>property that is owned by the Allegany County Animal Shelter Management Foundation, Inc.;</text> </level> <level label="14"> <text>property that is owned by the Family Junction, Inc.;</text> </level> <level label="15"> <text>property that is owned by the LaVale Swim Club, Inc.;</text> </level> <level label="16"> <text>property that is:</text> <level label="i"> <text>owned by:</text> <level label="1"> <text>The Lions Center, LLC;</text> </level> <level label="2"> <text>The Lions Center I, LLC; or</text> </level> <level label="3"> <text>The Lions Center II, LLC; and</text> </level> </level> <level label="ii"> <text>known as The Lions Center for Rehabilitation and Extended Care;</text> </level> </level> <level label="17"> <text>property that is owned by the Cumberland Economic Development Corporation; and</text> </level> <level label="18"> <text>property that is owned by Evergreen Heritage Center Foundation, Inc., or Evergreen Heritage Center Holdings, LLC.</text> </level> </level> <level label="c"> <level label="1"> <text>The governing body of Allegany County shall grant a property tax credit under this section against the county property tax imposed on:</text> <level label="i"> <text>property that is:</text> <level label="1"> <text>owned directly or indirectly by a bona fide labor union or a corporation whose capital stock is owned only by a bona fide labor union;</text> </level> <level label="2"> <text>used only for the mutual benefit of the members of the bona fide labor union; and</text> </level> <level label="3"> <text>except as provided in paragraph (2) of this subsection, not used for profit;</text> </level> </level> <level label="ii"> <text>real property that is:</text> <level label="1"> <text>owned by a religious organization;</text> </level> <level label="2"> <text>leased to the La Vale Athletic Association;</text> </level> <level label="3"> <text>located in La Vale; and</text> </level> <level label="4"> <text>used only to conduct athletic and recreational programs for youth; and</text> </level> </level> <level label="iii"> <text>real property on which improvements are made to a structure that the governing body of Allegany County has certified to be historically or architecturally significant.</text> </level> </level> <level label="2"> <text>Any property under paragraph (1)(i) of this subsection that is commercially rented is taxable to the extent of the commercial use of the property.</text> </level> <level label="3"> <text>A property tax credit granted under paragraph (1)(iii) of this subsection shall be:</text> <level label="i"> <text>the following percentage of the increase that is due to the improvement:</text> <level label="1"> <text>100% of the increase in the assessment of the real property in the 1st and 2nd taxable years that the improved structure is subject to the county property tax;</text> </level> <level label="2"> <text>80% of the increase in the assessment of the real property in the 3rd taxable year that the improved structure is subject to the county property tax;</text> </level> <level label="3"> <text>60% of the increase in the assessment of the real property in the 4th taxable year that the improved structure is subject to the county property tax; and</text> </level> <level label="4"> <text>40% of the increase in the assessment of the real property in the 5th taxable year that the improved structure is subject to the county property tax; and</text> </level> </level> <level label="ii"> <text>ended after the 5th taxable year that the improved structure is subject to county property tax.</text> </level> </level> </level> <level label="d"> <text>The governing body of Allegany County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:</text> <level label="1"> <text>owned by the Greater Cumberland Chamber of Commerce;</text> </level> <level label="2"> <text>known as the Bell Tower Building; and</text> </level> <level label="3"> <text>located in Cumberland, Maryland.</text> </level> </level> <level label="e"> <text>The governing body of Allegany County shall grant a property tax credit under this section against the county and special district property tax imposed on:</text> <level label="1"> <text>property that is owned by the Cresaptown Civic Improvement Association, Incorporated; and</text> </level> <level label="2"> <text>property that is owned by the Potomac Park Citizens Committee, Incorporated.</text> </level> </level> <level label="f"> <text>The governing body of Allegany County or of the City of Cumberland may grant, by law, a property tax credit under this section against the county and municipal corporation tax imposed on property that is owned by the Cumberland Outdoor Club, Incorporated.</text> </level> <level label="g"> <level label="1"> <text>The governing body of Allegany County or of the City of Cumberland may grant, by law, a property tax credit under this section against the county and municipal corporation tax imposed on:</text> <level label="i"> <text>property that is rehabilitated under regulations adopted by the governing body; or</text> </level> <level label="ii"> <text>property that is new construction under regulations adopted by the governing body.</text> </level> </level> <level label="2"> <text>A property tax credit granted under paragraph (1) of this subsection may not extend beyond the first 10 years after the rehabilitation or new construction is completed.</text> </level> <level label="3"> <text>The amount of a tax credit granted under paragraph (1) of this subsection may not exceed the amount of the initial valuation of the rehabilitation to the property or the new construction and the resulting phase–in of the valuation.</text> </level> </level> <level label="h"> <text>The governing body of Allegany County may grant, by law, a property tax credit under this section against the county and special district property tax imposed on property that is owned by the Western Maryland Street Rod Association, Incorporated.</text> </level> <level label="i"> <level label="1"> <text>The governing body of Allegany County may grant a county property tax credit or exemption for machinery and equipment used in manufacturing, assembling, processing, or refining products for sale or in the generation of electricity and may define, fix, or limit the amount, terms, scope, and duration of any credit or exemption provided for or affirmed under this subsection.</text> </level> <level label="2"> <text>To the extent that a tax credit or exemption is granted under this subsection for machinery and equipment used in manufacturing, assembling, processing, or refining products for sale, the property may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5–202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.</text> </level> <level label="3"> <text>To the extent that a tax credit or exemption is granted under this subsection for machinery and equipment that is used in the generation of electricity for a facility that started generating electricity prior to June 1, 2000, the property may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5–202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.</text> </level> <level label="4"> <text>Paragraphs (2) and (3) of this subsection do not apply to any personal property unless Allegany County submits to the Department, on or before October 31 of the taxable year for which the tax credit or exemption for the property is granted, the information required under § 9–201(b) of this title regarding the tax credit or exemption.</text> </level> </level> <level label="j"> <level label="1"> <text>To encourage the location and development of business operations and expansion of the employment base in Allegany County, the governing body of Allegany County and of a municipal corporation in Allegany County may grant, by law, a property tax credit against the county and municipal corporation property tax imposed on any property within:</text> <level label="i"> <text>the area known as the Riverside Industrial Park;</text> </level> <level label="ii"> <text>a commercial or industrial park owned, managed, or operated by the Allegany County Commissioners; or</text> </level> <level label="iii"> <text>a public industrial park owned, managed, or operated by an organization described in § 501(c)(6) of the Internal Revenue Code.</text> </level> </level> <level label="2"> <text>In authorizing a credit under paragraph (1)(ii) or (iii) of this subsection, the governing body of the county or municipal corporation may provide, by law, for:</text> <level label="i"> <text>the amount of the credit; and</text> </level> <level label="ii"> <text>any other provision necessary to administer the credit.</text> </level> </level> <level label="3"> <text>A tax credit granted under this subsection may not be granted for more than 10 years.</text> </level> </level> <level label="k"> <level label="1"> <text>Subject to paragraph (2) of this subsection, the governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on property that is subdivided into five or more lots for purposes of future residential development.</text> </level> <level label="2"> <level label="i"> <text>A property tax credit granted under paragraph (1) of this subsection shall equal 100% of the tax imposed on the increase in the assessment of the real property when the property is first revalued following the subdivision of the property.</text> </level> <level label="ii"> <text>A property tax credit granted under paragraph (1) of this subsection does not apply to a subdivided lot that has been transferred to a new owner after the property was subdivided.</text> </level> </level> </level> <level label="l"> <level label="1"> <text>The governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any property that:</text> <level label="i"> <text>is owned by Western Maryland Health System Corporation;</text> </level> <level label="ii"> <text>was formerly designated and operated as Western Maryland Health System Braddock Hospital; and</text> </level> <level label="iii"> <text>is vacant as a result of hospital consolidation and relocation approved by the Maryland Health Care Commission.</text> </level> </level> <level label="2"> <text>To encourage the location and development of business operations and expansion of the employment base in Allegany County, the governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any property that:</text> <level label="i"> <text>was formerly owned by Western Maryland Health System Corporation;</text> </level> <level label="ii"> <text>was formerly designated and operated as Western Maryland Health System Braddock Hospital;</text> </level> <level label="iii"> <text>was formerly vacant as a result of hospital consolidation and relocation approved by the Maryland Health Care Commission; and</text> </level> <level label="iv"> <text>is owned, managed, or operated by an organization described in § 501(c)(3) or § 501(c)(6) of the Internal Revenue Code.</text> </level> </level> <level label="3"> <text>In authorizing a credit under paragraph (1) or (2) of this subsection, the governing body of the county or municipal corporation may provide, by law, for:</text> <level label="i"> <text>the amount of the credit;</text> </level> <level label="ii"> <text>eligibility criteria for the credit;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the credit; and</text> </level> <level label="iv"> <text>any other provision necessary to administer the credit.</text> </level> </level> <level label="4"> <text>A tax credit granted under this subsection may not be granted for more than 10 years.</text> </level> </level> <level label="m"> <level label="1"> <text>To encourage the location and development of business operations and expansion of the employment base in Allegany County, the governing body of Allegany County or of a municipal corporation in Allegany County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any property within the area known as the Memorial Hilltop Centre.</text> </level> <level label="2"> <text>In authorizing a credit under paragraph (1) of this subsection, the governing body of the county or municipal corporation may provide, by law, for:</text> <level label="i"> <text>the amount of the credit;</text> </level> <level label="ii"> <text>eligibility criteria for the credit;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the credit; and</text> </level> <level label="iv"> <text>any other provision necessary to administer the credit.</text> </level> </level> <level label="3"> <text>A tax credit granted under this subsection may not be granted for more than 10 years.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-303" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Anne Arundel County and of a municipal corporation in Anne Arundel County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>property that is:</text> <level label="i"> <text>owned by the United States Naval Academy Alumni Association, Incorporated;</text> </level> <level label="ii"> <text>located at the corner of College Avenue and King George Street in Annapolis, Maryland; and</text> </level> <level label="iii"> <text>known as Ogle Hall;</text> </level> </level> <level label="2"> <text>property that is:</text> <level label="i"> <text>owned by the Naval Academy Athletic Association; and</text> </level> <level label="ii"> <text>used for athletic events and purposes;</text> </level> </level> <level label="3"> <text>real property that is owned by the Three Rivers Sportsmen, Incorporated; and</text> </level> <level label="4"> <text>property that is owned by the Maryland Ornithological Society, Incorporated.</text> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation tax imposed on real property that is:</text> <level label="i"> <text>owned by a nonprofit community civic association or corporation; and</text> </level> <level label="ii"> <text>dedicated by plat or deed restriction to the use of the lot owners in the community, if the use is not contingent on the payment of:</text> <level label="1"> <text>dues to the association or corporation, unless the dues are used only to improve or maintain the property of the community; or</text> </level> <level label="2"> <text>compensation for admission to or use of the property, unless the compensation is used only to improve or maintain the property of the community.</text> </level> </level> </level> <level label="2"> <text>The governing body of Anne Arundel County may grant, by law, a property tax credit under this section against the county tax imposed on real property that is:</text> <level label="i"> <text>owned by the Village Commons Community Center, Incorporated; or</text> </level> <level label="ii"> <text>leased by Anne Arundel Community College at Arundel Mills.</text> </level> </level> <level label="3"> <level label="i"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation tax imposed on real property that is owned by Habitat for Humanity of the Chesapeake, Incorporated.</text> </level> <level label="ii"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text> <level label="1"> <text>the amount, terms, scope, and duration of the credit granted under this paragraph; and</text> </level> <level label="2"> <text>any other provision necessary to administer the credit granted under this paragraph.</text> </level> </level> </level> <level label="4"> <level label="i"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:</text> <level label="1"> <text>leased to a public charter school, as defined in § 9–102 of the Education Article; and</text> </level> <level label="2"> <text>used exclusively for primary or secondary educational purposes.</text> </level> </level> <level label="ii"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the tax credit under this paragraph;</text> </level> <level label="2"> <text>additional eligibility criteria for the tax credit under this paragraph, including a requirement that the tax credit benefit the public charter school;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the credit under this paragraph.</text> </level> </level> </level> <level label="5"> <level label="i"> <level label="1"> <text>In this paragraph the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Benefit corporation” means a Maryland corporation that elects to be a benefit corporation and complies with Title 5, Subtitle 6C of the Corporations and Associations Article.</text> </level> <level label="3"> <text>“Benefit limited liability company” means a Maryland limited liability company that elects to be a benefit limited liability company and complies with Title 4A, Subtitle 12 of the Corporations and Associations Article.</text> </level> </level> <level label="ii"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on real or personal property that is:</text> <level label="1"> <text>owned or leased by a benefit corporation or benefit limited liability company;</text> </level> <level label="2"> <text>not used for residential purposes; and</text> </level> <level label="3"> <text>used in a trade or business by a benefit corporation or benefit limited liability company.</text> </level> </level> <level label="iii"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text> <level label="1"> <text>additional eligibility criteria for the tax credit;</text> </level> <level label="2"> <text>the amount of the tax credit;</text> </level> <level label="3"> <text>the duration of the tax credit, for a period not to exceed 10 years;</text> </level> <level label="4"> <text>regulations and procedures for the application, certification, and uniform processing of requests for the tax credit;</text> </level> <level label="5"> <text>a limitation on the aggregate amount of tax credits granted under this paragraph; and</text> </level> <level label="6"> <text>any other provision necessary to carry out the tax credit under this paragraph.</text> </level> </level> </level> <level label="6"> <level label="i"> <level label="1"> <text>In this paragraph the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Blind individual” means an individual who has a permanent impairment of both eyes that:</text> </level> <level label="A"> <text>causes central visual acuity, with corrective glasses, of 20/200 or less in the better eye; or</text> </level> <level label="B"> <text>causes central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye.</text> </level> <level label="3"> <text>“Dwelling house” means real property that:</text> </level> <level label="A"> <text>is the legal residence of a blind individual;</text> </level> <level label="B"> <text>is occupied by not more than two families; and</text> </level> <level label="C"> <text>includes the lot or curtilage, and structures necessary to use the real property as a residence.</text> </level> </level> <level label="ii"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on $15,000 of the assessment value of a dwelling house that is owned by a blind individual.</text> </level> <level label="iii"> <level label="1"> <text>Except as provided in subsubparagraph 2 of this subparagraph, if a property tax credit under this paragraph is granted, it shall be granted in addition to any property tax exemption authorized by law.</text> </level> <level label="2"> <text>An individual may not receive both a property tax credit under this paragraph and an exemption under § 7–208 of this article.</text> </level> </level> <level label="iv"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text> <level label="1"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="2"> <text>any other provision necessary to administer the tax credit under this paragraph.</text> </level> </level> </level> <level label="7"> <level label="i"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on real property that is owned by and used as the principal residence of an individual who is at least 62 years old and of limited income.</text> </level> <level label="ii"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this paragraph;</text> </level> <level label="2"> <text>income eligibility criteria and any additional eligibility criteria for the tax credit;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to administer the tax credit under this paragraph.</text> </level> </level> </level> <level label="8"> <level label="i"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of the real property on which an improvement is substantially completed if:</text> <level label="1"> <text>the property is owned by a business having at least 25 employees; and</text> </level> <level label="2"> <text>the improvement contains an area set aside and dedicated exclusively for a child care center that is:</text> </level> <level label="A"> <text>registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article; or</text> </level> <level label="B"> <text>licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.</text> </level> </level> <level label="ii"> <text>The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.</text> </level> <level label="iii"> <text>Subject to subparagraph (ii) of this paragraph, the governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text> <level label="1"> <text>the amount and duration of the property tax credit under this paragraph; and</text> </level> <level label="2"> <text>any other provision necessary to carry out the property tax credit under this paragraph.</text> </level> </level> </level> <level label="9"> <level label="i"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of real property, including any improvement, that contains an area set aside and dedicated exclusively for a day care center that is:</text> <level label="1"> <text>registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article;</text> </level> <level label="2"> <text>licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;</text> </level> <level label="3"> <text>licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health – General Article; or</text> </level> <level label="4"> <text>licensed as a day care center for adults under Title 14, Subtitle 3 of the Health – General Article.</text> </level> </level> <level label="ii"> <text>The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.</text> </level> <level label="iii"> <text>Subject to subparagraph (ii) of this paragraph, the governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text> <level label="1"> <text>the amount of the property tax credit under this paragraph;</text> </level> <level label="2"> <text>the duration of a property tax credit under this paragraph; and</text> </level> <level label="3"> <text>any other provision necessary to carry out this paragraph.</text> </level> </level> <level label="iv"> <text>A credit under this paragraph may not be granted if the real property qualifies for a credit under paragraph (8) of this subsection.</text> </level> </level> <level label="10"> <level label="i"> <level label="1"> <text>In this paragraph the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Eligible construction” means construction of a new supermarket or any substantial renovation of an existing supermarket.</text> </level> <level label="3"> <text>“Supermarket” means a grocery store that has:</text> </level> <level label="A"> <text>all major food departments, including produce, meat, seafood, dairy, and canned and packaged goods;</text> </level> <level label="B"> <text>more than 50% of total sales derived from food sales; and</text> </level> <level label="C"> <text>more than 50% of total floor space dedicated to food sales.</text> </level> </level> <level label="ii"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation personal property tax imposed on personal property that is owned by a supermarket that:</text> <level label="1"> <text>completes eligible construction; and</text> </level> <level label="2"> <text>is located in a food desert retail incentive area.</text> </level> </level> <level label="iii"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County shall, by law, designate what constitutes a food desert retail incentive area for purposes of the tax credit under this paragraph.</text> </level> <level label="iv"> <text>A property tax credit granted under this paragraph for a taxable year may not exceed the amount of property tax imposed on the personal property of a supermarket in that year.</text> </level> <level label="v"> <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may establish, by law:</text> <level label="1"> <text>limits on the cumulative amount of property tax credits granted under this paragraph;</text> </level> <level label="2"> <text>additional limitations on the amount of the credit;</text> </level> <level label="3"> <text>additional eligibility requirements for supermarkets to qualify for the tax credit under this paragraph;</text> </level> <level label="4"> <text>additional criteria for what constitutes eligible construction that may qualify a supermarket for the tax credit under this paragraph; and</text> </level> <level label="5"> <text>any other provisions necessary to carry out this paragraph.</text> </level> </level> </level> </level> <level label="c"> <text>The governing body of Anne Arundel County shall grant a property tax credit under this section against county property tax imposed on real property that is owned by the Davidsonville Ruritan Foundation, Incorporated.</text> </level> <level label="d"> <text>The governing body of Anne Arundel County may grant, by law, a property tax credit under this section against the county tax imposed on real property:</text> <level label="1"> <text>that is subject to the State’s or county’s agricultural land preservation program; or</text> </level> <level label="2"> <level label="i"> <text>that is located in a Rural Legacy Area as defined in § 5–9A–02 of the Natural Resources Article; and</text> </level> <level label="ii"> <text>for which the property owner has sold the development rights under the Rural Legacy Program established under Title 5, Subtitle 9A of the Natural Resources Article.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-304" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>The Mayor and City Council of Baltimore City shall grant, by law, a property tax credit under this section against the county property tax imposed on real property that:</text> <level label="i"> <text>is subject to a perpetual conservation easement donated to the Maryland Environmental Trust on or before June 30, 1986; and</text> </level> <level label="ii"> <text>is not eligible for a credit under § 9–107 of this title.</text> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City shall provide, by law, for:</text> <level label="i"> <text>the amount and duration of the property tax credit under this section; and</text> </level> <level label="ii"> <text>any other provisions necessary to carry out the property tax credit under this section.</text> </level> </level> </level> <level label="b"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="1"> <text>real property that is leased, occupied, and used only by the Arc Baltimore, Inc.;</text> </level> <level label="2"> <text>personal property that is owned by the Northwest Family Sport Center, Inc.; and</text> </level> <level label="3"> <text>property that is:</text> <level label="i"> <text>owned by the South Baltimore Little League;</text> </level> <level label="ii"> <text>located at 1101 E. Fort Avenue, Baltimore, Maryland; and</text> </level> <level label="iii"> <text>used for amateur sports.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>In this subsection, “vacant dwelling” means residential real property that:</text> <level label="i"> <text>contains no more than four dwelling units; and</text> </level> <level label="ii"> <level label="1"> <text>has been cited with a vacant building notice; or</text> </level> <level label="2"> <text>has been owned by the Mayor and City Council of Baltimore City for 1 year and is in need of substantial repair to comply with applicable city codes.</text> </level> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county property tax imposed on real property that is owned by qualifying owners of vacant dwellings.</text> </level> <level label="3"> <text>A property tax credit granted under this subsection may not exceed the amount of county property tax imposed on the increased value of the residential real property that is due to the improvements made to the property immediately before the occupancy permit was issued, multiplied by:</text> <level label="i"> <text>100% for the first taxable year in which the property qualifies for the tax credit;</text> </level> <level label="ii"> <text>80% for the second taxable year in which the property qualifies for the tax credit;</text> </level> <level label="iii"> <text>60% for the third taxable year in which the property qualifies for the tax credit;</text> </level> <level label="iv"> <text>40% for the fourth taxable year in which the property qualifies for the tax credit;</text> </level> <level label="v"> <text>20% for the fifth taxable year in which the property qualifies for the tax credit; and</text> </level> <level label="vi"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="4"> <text>Owners of vacant dwellings may qualify for the tax credit authorized by this subsection by:</text> <level label="i"> <text>substantially rehabilitating the vacant dwelling in compliance with the code and laws applied to dwellings;</text> </level> <level label="ii"> <text>occupying the dwelling after rehabilitation as their principal residence; and</text> </level> <level label="iii"> <text>satisfying other requirements as may be provided by the Mayor and City Council of Baltimore City.</text> </level> </level> <level label="5"> <text>The Mayor and City Council of Baltimore City may provide for procedures necessary and appropriate for the submission of an application for and the granting of a property tax credit under this subsection.</text> </level> </level> <level label="d"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Eligible dwelling” means residential real property that is:</text> <level label="1"> <text>a newly constructed dwelling; or</text> </level> <level label="2"> <text>a substantially rehabilitated dwelling.</text> </level> </level> <level label="iii"> <level label="1"> <text>“Major building component” means a component, at least 50% of which is replaced, that:</text> </level> <level label="A"> <text>is significant to the dwelling and its use;</text> </level> <level label="B"> <text>is normally expected to last the useful life of the dwelling; and</text> </level> <level label="C"> <text>is not minor or cosmetic.</text> </level> <level label="2"> <text>“Major building component” includes:</text> </level> <level label="A"> <text>roof structures;</text> </level> <level label="B"> <text>wall or floor structures;</text> </level> <level label="C"> <text>foundations; or</text> </level> <level label="D"> <text>plumbing, central heating and air conditioning, or electrical systems.</text> </level> </level> <level label="iv"> <level label="1"> <text>“Newly constructed dwelling” means residential real property that has not been previously occupied since its construction and for which the building permit for construction was issued:</text> </level> <level label="A"> <text>on or after October 1, 1994, but before July 1, 2019; or</text> </level> <level label="B"> <text>on or after July 1, 2020.</text> </level> <level label="2"> <text>“Newly constructed dwelling” includes a “vacant dwelling” as defined in subsection (c)(1) of this section that has been rehabilitated in compliance with applicable local laws and regulations and has not been previously occupied since the rehabilitation.</text> </level> </level> <level label="v"> <text>“Owner” means “homeowner” as defined in § 9–105 of this title.</text> </level> <level label="vi"> <level label="1"> <text>“Substantially rehabilitated dwelling” means residential real property that, on or after July 1, 2020, has undergone repairs, replacements, or improvements:</text> </level> <level label="A"> <text>of two or more major building components;</text> </level> <level label="B"> <text>that comply with local laws and regulations; and</text> </level> <level label="C"> <text>for which the direct construction costs incurred by the owner exceed $6,500 or, after the completion of the repairs, replacements, or improvements, 30% of the property’s assessed value in the taxable year.</text> </level> <level label="2"> <text>“Substantially rehabilitated dwelling” does not include a rehabilitated “vacant dwelling” as defined in subsection (c)(1) of this section.</text> </level> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county property tax imposed on eligible dwellings that are owned by qualifying owners.</text> </level> <level label="3"> <text>A property tax credit granted under this subsection may not exceed the sum of:</text> <level label="i"> <text>the amount of county property tax imposed on the real property that is attributable to the first $300,000 of assessed value, less the amount of any other credit applicable in that year that is attributable to that amount of assessed value, multiplied by:</text> <level label="1"> <text>100% for the first taxable year in which the property qualifies for the tax credit;</text> </level> <level label="2"> <text>40% for the second taxable year in which the property qualifies for the tax credit;</text> </level> <level label="3"> <text>30% for the third taxable year in which the property qualifies for the tax credit;</text> </level> <level label="4"> <text>20% for the fourth taxable year in which the property qualifies for the tax credit;</text> </level> <level label="5"> <text>10% for the fifth taxable year in which the property qualifies for the tax credit; and</text> </level> <level label="6"> <text>0% for each taxable year thereafter;</text> </level> </level> <level label="ii"> <text>the amount of county property tax imposed on the real property that is attributable to the amount of assessed value in excess of $300,000 but not exceeding $500,000, less the amount of any other credit applicable in that year that is attributable to that amount of assessed value, multiplied by:</text> <level label="1"> <text>50% for the first taxable year in which the property qualifies for the tax credit;</text> </level> <level label="2"> <text>40% for the second taxable year in which the property qualifies for the tax credit;</text> </level> <level label="3"> <text>30% for the third taxable year in which the property qualifies for the tax credit;</text> </level> <level label="4"> <text>20% for the fourth taxable year in which the property qualifies for the tax credit;</text> </level> <level label="5"> <text>10% for the fifth taxable year in which the property qualifies for the tax credit; and</text> </level> <level label="6"> <text>0% for each taxable year thereafter; and</text> </level> </level> <level label="iii"> <text>the amount of county property tax imposed on the real property that is attributable to the amount of assessed value in excess of $500,000, less the amount of any other credit applicable in that year that is attributable to that amount of assessed value, multiplied by:</text> <level label="1"> <text>25% for the first taxable year in which the property qualifies for the tax credit;</text> </level> <level label="2"> <text>20% for the second taxable year in which the property qualifies for the tax credit;</text> </level> <level label="3"> <text>15% for the third taxable year in which the property qualifies for the tax credit;</text> </level> <level label="4"> <text>10% for the fourth taxable year in which the property qualifies for the tax credit;</text> </level> <level label="5"> <text>5% for the fifth taxable year in which the property qualifies for the tax credit; and</text> </level> <level label="6"> <text>0% for each taxable year thereafter.</text> </level> </level> </level> <level label="4"> <text>Notwithstanding the credit amount calculated under paragraph (3) of this subsection, the Mayor and City Council of Baltimore City may establish, by law, maximum limits on the cumulative property tax credit allowed under this subsection or on the amount of the credit allowed for any year.</text> </level> <level label="5"> <text>Owners of eligible dwellings may qualify for the tax credit authorized by this subsection by:</text> <level label="i"> <text>if the eligible dwelling is a newly constructed dwelling, purchasing the newly constructed dwelling;</text> </level> <level label="ii"> <text>occupying the eligible dwelling as their principal residence;</text> </level> <level label="iii"> <text>filing a State income tax return during the period of the tax credit as a resident of Baltimore City; and</text> </level> <level label="iv"> <text>satisfying other requirements as may be provided by the Mayor and City Council of Baltimore City.</text> </level> </level> <level label="6"> <level label="i"> <text>The Mayor and City Council of Baltimore City may provide, by law, for two application periods during which owners can apply for the property tax credit under this subsection based on:</text> <level label="1"> <level label="A"> <text>if the dwelling is a newly constructed dwelling, the purchase date of the dwelling; or</text> </level> </level> <level label="B"> <text>if the dwelling is a substantially rehabilitated dwelling, the date on which the rehabilitation is completed; and</text> </level> <level label="2"> <text>the date of the assessment notice.</text> </level> </level> <level label="ii"> <text>If granted, the tax credit shall be applied against the owner’s property taxes as long as the owner remains the owner–occupant of the dwelling for which the credit is received.</text> </level> <level label="iii"> <text>The Mayor and City Council of Baltimore City shall provide for any procedures necessary and appropriate for implementing the application periods.</text> </level> </level> <level label="7"> <text>The Mayor and City Council of Baltimore City may provide for additional procedures necessary and appropriate for the submission of an application for and the granting of a property tax credit under this subsection, including procedures for granting partial credits for eligibility for less than a full taxable year.</text> </level> <level label="8"> <text>The estimated amount of all tax credits received by owners under this subsection in any fiscal year shall be reported by the Director of Finance of Baltimore City as a “tax expenditure” for that fiscal year and shall be included in the publication of the City’s budget for any subsequent fiscal year with the estimated or actual City property tax revenue for the applicable fiscal year.</text> </level> <level label="9"> <level label="i"> <text>After June 30, 2025, additional owners of eligible dwellings may not be granted a credit under this subsection.</text> </level> <level label="ii"> <text>This paragraph does not apply to an owner’s continuing receipt of a credit as allowed in paragraph (3) of this subsection, with respect to a property for which a tax credit under this subsection was received for a taxable year ending on or before June 30, 2025.</text> </level> </level> </level> <level label="e"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Dwelling” has the meaning stated in § 9–105(a)(2) of this title.</text> </level> <level label="iii"> <text>“Homeowner” has the meaning stated in § 9–105(a)(3) of this title.</text> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit against the county property tax imposed on a dwelling that:</text> <level label="i"> <text>is owned by a homeowner;</text> </level> <level label="ii"> <text>has been substantially improved since the last reassessment; and</text> </level> <level label="iii"> <text>is reassessed at a higher value.</text> </level> </level> <level label="3"> <text>Subject to paragraph (4) of this subsection, a tax credit under this subsection shall equal the amount of county property tax imposed on the increased value of the dwelling that is due to the improvements made to the property, multiplied by:</text> <level label="i"> <text>100% for the first taxable year following the first reassessment after the improvements are made;</text> </level> <level label="ii"> <text>80% for the second taxable year following the first reassessment after the improvements are made;</text> </level> <level label="iii"> <text>60% for the third taxable year following the first reassessment after the improvements are made;</text> </level> <level label="iv"> <text>40% for the fourth taxable year following the first reassessment after the improvements are made;</text> </level> <level label="v"> <text>20% for the fifth taxable year following the first reassessment after the improvements are made; and</text> </level> <level label="vi"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="4"> <level label="i"> <text>To continue eligibility for a tax credit under this subsection, a dwelling must remain in compliance with the local housing code.</text> </level> <level label="ii"> <text>If a dwelling owned by a person who has received a tax credit under this subsection is found to be in violation of the local housing code, the property owner is not eligible for any further tax credit under this subsection until the dwelling is determined again to be in compliance with the local housing code.</text> </level> <level label="iii"> <text>A dwelling that is again brought into compliance is eligible for a tax credit at the rate it would have been eligible before the violation of the local housing code.</text> </level> </level> <level label="5"> <text>If a dwelling that is eligible for a tax credit under this subsection is transferred, the grantee is eligible for the balance of the property tax credits under this subsection in the same manner and under the same conditions as the grantor of the property.</text> </level> <level label="6"> <text>The property tax credit may not apply to the value of the improvements to the dwelling that exceed $100,000.</text> </level> <level label="7"> <text>To receive the tax credit under this subsection, the homeowner shall have the burden of showing that the increase in assessment is due to the value of the improvements to the dwelling that were made since the last assessment of the dwelling.</text> </level> </level> <level label="f"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Market–rate rental housing project” means a multifamily dwelling containing five or more units in which none of the units are subject to government restrictions on the amount of rent charged or the income level of the tenant.</text> </level> <level label="iii"> <text>“Newly constructed” means that an occupancy permit is issued on or after October 1, 1995.</text> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county property tax imposed on newly constructed market–rate rental housing projects.</text> </level> <level label="3"> <text>A property tax credit granted under this subsection may not exceed the amount of county property tax imposed on the real property, less the amount of any other credit applicable in that year, multiplied by:</text> <level label="i"> <text>50% for the first taxable year in which the property qualifies for the tax credit;</text> </level> <level label="ii"> <text>40% for the second taxable year in which the property qualifies for the tax credit;</text> </level> <level label="iii"> <text>30% for the third taxable year in which the property qualifies for the tax credit;</text> </level> <level label="iv"> <text>20% for the fourth taxable year in which the property qualifies for the tax credit;</text> </level> <level label="v"> <text>10% for the fifth taxable year in which the property qualifies for the tax credit; and</text> </level> <level label="vi"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="4"> <text>The Mayor and City Council of Baltimore City may provide additional eligibility requirements.</text> </level> <level label="5"> <text>The Mayor and City Council of Baltimore City may provide for procedures for the submission of an application for a property tax credit under this subsection and the granting of the credit, including procedures for the granting of a partial credit for property qualifying for the credit for less than a full taxable year.</text> </level> <level label="6"> <text>A newly constructed market–rate rental housing project may not qualify for the first taxable year of a tax credit under this subsection after June 30, 2001.</text> </level> <level label="7"> <text>An ordinance of the Mayor and City Council of Baltimore City authorizing tax credits in accordance with this subsection shall require:</text> <level label="i"> <text>the development of a method, to be approved by the Board of Estimates, for analysis of the public costs and benefits of the tax credits; and</text> </level> <level label="ii"> <text>an annual report to the Board of Estimates and to the Mayor and City Council of Baltimore City of the results and findings of that analysis.</text> </level> </level> </level> <level label="g"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Director” means the Director of the Department of Finance of Baltimore City.</text> </level> <level label="iii"> <text>“Dwelling” has the meaning indicated in § 9–105 of this title.</text> </level> <level label="iv"> <text>“Homeowner” has the meaning indicated in § 9–105 of this title.</text> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City shall grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling located in Baltimore City that is newly purchased by a homeowner who has received a credit under § 9–105 of this title for the preceding 5 years for a dwelling located in Baltimore City.</text> </level> <level label="3"> <level label="i"> <text>To qualify for the credit under this subsection, a homeowner shall submit an application to the Director as provided in this paragraph.</text> </level> <level label="ii"> <text>The application shall be:</text> <level label="1"> <text>made on the form that the Director requires; and</text> </level> <level label="2"> <text>according to procedures established by the Director.</text> </level> </level> </level> <level label="4"> <level label="i"> <text>The credit under this subsection is a fixed amount of $4,000 to be applied to the homeowner’s property tax bill over a period of 5 years as follows:</text> <level label="1"> <text>$1,000 in the first year;</text> </level> <level label="2"> <text>$900 in the second year;</text> </level> <level label="3"> <text>$800 in the third year;</text> </level> <level label="4"> <text>$700 in the fourth year; and</text> </level> <level label="5"> <text>$600 in the fifth year.</text> </level> </level> <level label="ii"> <level label="1"> <text>The Mayor and City Council of Baltimore City may increase the total amount provided under subparagraph (i) of this paragraph by up to an additional $1,000 for a homeowner who purchases a dwelling located within a low or moderate income census tract, as designated from time to time by the U.S. Department of Housing and Urban Development and in which at least 51% of the persons living in the tract are in households earning 80% or less of the area median income.</text> </level> <level label="2"> <text>A homeowner residing within a low or moderate income census tract as described under subsubparagraph 1 of this subparagraph when the homeowner submits an application under paragraph (3) of this subsection shall remain eligible for the increased credit under this subparagraph even if the census tract changes following the date of application and the homeowner would otherwise be ineligible for the increased credit during the 5–year period.</text> </level> <level label="3"> <text>The Director may establish additional criteria necessary to carry out this subparagraph.</text> </level> </level> </level> <level label="5"> <text>A homeowner may not receive the credit under this subsection, or a portion of the credit, if, in any year, the application of the credit, or a portion of the credit, would reduce the homeowner’s property tax liability below the homeowner’s property tax liability for the dwelling previously occupied by the homeowner.</text> </level> <level label="6"> <text>In any year in which a homeowner receives a credit under this subsection, the homeowner may not receive:</text> <level label="i"> <text>the local portion of the credit under § 9–105 of this title; or</text> </level> <level label="ii"> <text>except for the property tax credit provided under § 9–221 of this title, any other property tax credit provided by Baltimore City.</text> </level> </level> <level label="7"> <text>The credit under this subsection may not be transferred to:</text> <level label="i"> <text>a person who purchases a dwelling from a homeowner who received the credit under this subsection; or</text> </level> <level label="ii"> <text>a dwelling that is subsequently purchased by a homeowner who received the credit under this subsection.</text> </level> </level> <level label="8"> <text>After the termination of the credit under this subsection, a homeowner is entitled to the local portion of the credit under § 9–105 of this title, which shall be calculated:</text> <level label="i"> <text>as if the homeowner had received the credit under § 9–105 of this title beginning in the second year the homeowner occupied the dwelling; and</text> </level> <level label="ii"> <text>based on the full assessed value of the dwelling in each year the homeowner received the credit under this subsection.</text> </level> </level> <level label="9"> <level label="i"> <text>Baltimore City shall allocate no more than $3,000,000 for each year that applications for the credit under this subsection are accepted to pay:</text> <level label="1"> <text>the total cost of the credits for the approved applicants during the year for the entire period during which the applicants will receive the credit; and</text> </level> <level label="2"> <text>the cost of administering the credit by the Department of Finance of Baltimore City.</text> </level> </level> <level label="ii"> <text>The Director shall review and approve applications for the credit under this subsection based on:</text> <level label="1"> <text>the date the application was received; and</text> </level> <level label="2"> <text>the availability of the funds allocated for the credit under subparagraph (i) of this paragraph.</text> </level> </level> </level> <level label="10"> <text>The Department of Finance of Baltimore City may adopt regulations as necessary to carry out this subsection.</text> </level> </level> <level label="h"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Eligible construction” means construction of a new supermarket or any substantial renovation of an existing supermarket.</text> </level> <level label="iii"> <text>“Supermarket” means a grocery store that has:</text> <level label="1"> <text>all major food departments, including produce, meat, seafood, dairy, and canned and packaged goods;</text> </level> <level label="2"> <text>more than 50% of total sales derived from food sales; and</text> </level> <level label="3"> <text>more than 50% of total floor space dedicated to food sales.</text> </level> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county personal property tax imposed on personal property that is owned by a supermarket that:</text> <level label="i"> <text>completes eligible construction; and</text> </level> <level label="ii"> <text>is located in a food desert retail incentive area.</text> </level> </level> <level label="3"> <text>The Mayor and City Council of Baltimore City shall, by law, designate what constitutes a food desert retail incentive area for purposes of the tax credit under this subsection.</text> </level> <level label="4"> <text>A property tax credit granted under this subsection for a taxable year may not exceed the amount of property tax imposed on the personal property of a supermarket in that year.</text> </level> <level label="5"> <text>The Mayor and City Council of Baltimore City may establish, by law:</text> <level label="i"> <text>limits on the cumulative amount of property tax credits granted under this subsection;</text> </level> <level label="ii"> <text>additional limitations on the amount of the credit;</text> </level> <level label="iii"> <text>additional eligibility requirements for supermarkets to qualify for the tax credit under this subsection;</text> </level> <level label="iv"> <text>additional criteria for what constitutes eligible construction that may qualify a supermarket for the tax credit under this subsection; and</text> </level> <level label="v"> <text>any other provisions necessary to carry out this subsection.</text> </level> </level> </level> <level label="i"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="iii"> <text>“Public safety officer” means a firefighter, an emergency medical technician, or a law enforcement officer who is a sworn member of and employed full time by:</text> <level label="1"> <text>the Baltimore City Fire Department;</text> </level> <level label="2"> <text>the Baltimore City Police Department;</text> </level> <level label="3"> <text>the Baltimore City Sheriff’s Office; or</text> </level> <level label="4"> <text>the Baltimore City Public School System.</text> </level> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling located in Baltimore City that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.</text> </level> <level label="3"> <text>In any taxable year, the credit under this subsection:</text> <level label="i"> <text>may not exceed $2,500 per dwelling; and</text> </level> <level label="ii"> <text>may not exceed the amount of property tax imposed on the dwelling.</text> </level> </level> <level label="4"> <level label="i"> <text>Except as provided in subparagraph (ii) of this paragraph, in any taxable year in which a public safety officer receives a credit under this subsection, the public safety officer may not receive any other property tax credit provided by Baltimore City.</text> </level> <level label="ii"> <text>In addition to the credit under this subsection, a public safety officer may receive:</text> <level label="1"> <text>the local portion of the credit authorized under § 9–105 of this title; and</text> </level> <level label="2"> <text>the credit authorized under § 9–221 of this title.</text> </level> </level> </level> <level label="5"> <text>The Mayor and City Council of Baltimore City may establish, by law:</text> <level label="i"> <text>subject to paragraph (3) of this subsection, the amount and application of the credit under this subsection;</text> </level> <level label="ii"> <text>the duration of the credit;</text> </level> <level label="iii"> <text>additional eligibility requirements for public safety officers to qualify for the credit;</text> </level> <level label="iv"> <text>regulations and procedures for the application and uniform processing of requests for the credit under this subsection; and</text> </level> <level label="v"> <text>any other provisions necessary to carry out this subsection.</text> </level> </level> </level> <level label="j"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Newly constructed dwelling” has the meaning stated in subsection (d) of this section.</text> </level> <level label="iii"> <text>“Vacant dwelling” has the meaning stated in subsection (c) of this section.</text> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county property tax imposed on real property that:</text> <level label="i"> <text>is located in any neighborhood that the Baltimore City Housing Department determines has a vacant dwelling rate of at least 35% for each of the prior 3 years; and</text> </level> <level label="ii"> <text>is owned by qualifying owners of a vacant or newly constructed dwelling.</text> </level> </level> <level label="3"> <text>A property tax credit granted under this subsection shall be up to 100% of the property tax imposed on the value of the improvements for the first 10 taxable years in which the property qualifies for the tax credit.</text> </level> <level label="4"> <text>Owners of vacant or newly constructed dwellings may qualify for the tax credit authorized under this subsection by:</text> <level label="i"> <level label="1"> <text>substantially rehabilitating a vacant dwelling in compliance with the code and laws applied to dwellings; or</text> </level> <level label="2"> <level label="A"> <text>purchasing a newly constructed dwelling; and</text> </level> </level> <level label="B"> <text>occupying the newly constructed dwelling as their principal residence; and</text> </level> </level> <level label="ii"> <text>filing a State income tax return during the period of the tax credit as a resident of Baltimore City.</text> </level> </level> <level label="5"> <text>Notwithstanding paragraph (4) of this subsection, a community development corporation or a developer may qualify for the tax credit under this subsection if the community development corporation or developer purchases the dwelling to be used as residential rental property.</text> </level> <level label="6"> <text>The Mayor and City Council of Baltimore City shall provide for procedures necessary and appropriate for the submission of an application for and the granting of a property tax credit under this subsection.</text> </level> </level> <level label="k"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="iii"> <text>“Low–income employee” means an individual who:</text> <level label="1"> <text>is employed full–time by Baltimore City;</text> </level> <level label="2"> <text>is among the 25% lowest–paid, full–time Baltimore City employees; and</text> </level> <level label="3"> <text>owns a dwelling located in Baltimore City.</text> </level> </level> </level> <level label="2"> <text>The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling located in Baltimore City that is owned by a low–income employee if the low–income employee is otherwise eligible for the credit authorized under § 9–105 of this title.</text> </level> <level label="3"> <text>In any taxable year, the credit under this section may not exceed the lesser of:</text> <level label="i"> <text>$2,500 per dwelling; or</text> </level> <level label="ii"> <text>the amount of property tax imposed on the dwelling.</text> </level> </level> <level label="4"> <text>The Mayor and City Council of Baltimore City may establish, by law:</text> <level label="i"> <text>subject to paragraph (3) of this subsection, the amount and application of the credit under this section;</text> </level> <level label="ii"> <text>the duration of the credit;</text> </level> <level label="iii"> <text>additional eligibility requirements for the low–income employee to qualify for the credit;</text> </level> <level label="iv"> <text>regulations and procedures for the application and uniform processing of requests for the credit under this subsection; and</text> </level> <level label="v"> <text>any other provisions necessary to carry out this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-305" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Baltimore County shall grant a property tax credit under this section against the county tax imposed on:</text> <level label="1"> <text>real property that is owned by the Harford Park Improvement Association of Baltimore County, Incorporated;</text> </level> <level label="2"> <text>property that is:</text> <level label="i"> <text>owned by the Lynch Point Improvement Association, Incorporated, of River Drive in Baltimore County; and</text> </level> <level label="ii"> <text>used only for a community or civic purpose;</text> </level> </level> <level label="3"> <text>real property that is owned by the Chestnut Ridge Improvement Association of Baltimore County, Incorporated; and</text> </level> <level label="4"> <text>property that is:</text> <level label="i"> <text>owned by the Relay Improvement Association of Baltimore County, Incorporated; and</text> </level> <level label="ii"> <text>used only for a community, civic, educational, recreational, or library purpose, if the use is not contingent on the payment of compensation, unless the compensation is used only to improve or maintain the property.</text> </level> </level> </level> <level label="b"> <text>The governing body of Baltimore County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="1"> <text>real property that is owned by the Twin River Protective and Improvement Association, Incorporated;</text> </level> <level label="2"> <text>real property that is owned by the Bowley’s Quarters Improvement Association, Incorporated;</text> </level> <level label="3"> <text>real property that is owned by the Oliver Beach Improvement Association, Incorporated;</text> </level> <level label="4"> <text>real property that is owned by the Baltimore County Game and Fish Association;</text> </level> <level label="5"> <text>real property that is owned by the Eastfield Civic Association, Incorporated;</text> </level> <level label="6"> <text>real property that is owned by the Rockaway Beach Improvement Association;</text> </level> <level label="7"> <text>real property that is used only for and occupied by the Fire Museum of Maryland;</text> </level> <level label="8"> <text>real property that is owned by the Carney Rod and Gun Club;</text> </level> <level label="9"> <text>real property improvements that promote business redevelopment, for which credit:</text> <level label="i"> <text>the governing body shall define by law what improvements are eligible; and</text> </level> <level label="ii"> <text>on reassessment by the supervisor, the governing body shall determine the credit as a percentage of the actual cost of the improvements;</text> </level> </level> <level label="10"> <text>each unit of a condominium (as both are defined in § 11–101 of the Real Property Article), if:</text> <level label="i"> <text>the governing body of the county consults with the council of unit owners (as defined in § 11–101 of the Real Property Article) of the condominium; and</text> </level> <level label="ii"> <text>the council of unit owners provides services or maintains common elements (as defined in § 11–101 of the Real Property Article) that would otherwise be the responsibility of the county;</text> </level> </level> <level label="11"> <text>dwellings, the land on which the dwelling is located and other improvements to the land if:</text> <level label="i"> <text>the dwelling is in a homeowners’ association where the dwelling has a declaration of covenants or restrictive covenants that may be enforced by an association of members;</text> </level> <level label="ii"> <text>the governing body of the county consults with the homeowners’ association; and</text> </level> <level label="iii"> <text>the governing body of the county determines that the homeowners’ association provides services that would otherwise be the responsibility of the county;</text> </level> </level> <level label="12"> <text>real property that is:</text> <level label="i"> <text>owned by the Rosa Ponselle Charitable Foundation, Incorporated, known as “Villa Pace”; and</text> </level> <level label="ii"> <text>not exempt under this article;</text> </level> </level> <level label="13"> <text>agricultural land, not including any improvements, that is located in an agricultural preservation district;</text> </level> <level label="14"> <text>real property that is owned by Friends of the Oliver House, Inc.;</text> </level> <level label="15"> <text>real property that is owned by the Bird River Beach Community Association, Inc.;</text> </level> <level label="16"> <text>real property that is owned by Harewood Park Community League, Inc.;</text> </level> <level label="17"> <text>real property that is owned by any other nonprofit community association, civic league or organization, or recreational or athletic organization;</text> </level> <level label="18"> <text>personal property that is owned by the Genesee Valley Outdoor Learning Center, Inc.;</text> </level> <level label="19"> <text>real property that is owned by The Maryland State Game and Fish Protective Association, Inc.;</text> </level> <level label="20"> <text>real property or personal property that is owned or leased by Leadership Through Athletics, Inc., provided that, in the case of real property leased by Leadership Through Athletics, Inc., the amount of the credit shall accrue to Leadership Through Athletics, Inc.;</text> </level> <level label="21"> <text>real property that is owned by the Bowerman–Loreley Beach Community Association, Inc.;</text> </level> <level label="22"> <text>real property that is owned by Civic League of Inverness, Inc.; and</text> </level> <level label="23"> <text>real property that is owned by the Rosewald Beach Civic League.</text> </level> </level> <level label="c"> <level label="1"> <text>A property owner is not eligible for a tax credit for agricultural land under subsection (b) of this section, and any such tax credit granted shall terminate, if the property owner:</text> <level label="i"> <text>sells an easement over the property to the State; or</text> </level> <level label="ii"> <text>terminates the agricultural preservation district agreement.</text> </level> </level> <level label="2"> <text>A property owner who has been granted a property tax credit for agricultural land under subsection (b) of this section, and who subsequently terminates the agricultural preservation district agreement shall be liable for:</text> <level label="i"> <text>all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 10 years from the date that the agricultural preservation agreement was recorded;</text> </level> <level label="ii"> <text>interest on the total tax liability as required under § 14–605 of this article; and</text> </level> <level label="iii"> <text>a tax penalty as required under § 14–703 of this article.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Baltimore County or of a municipal corporation in Baltimore County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Gunpowder Valley Conservancy, Inc. that is used:</text> <level label="i"> <text>to assist in the preservation of a natural area;</text> </level> <level label="ii"> <text>for the environmental education of the public;</text> </level> <level label="iii"> <text>generally to promote conservation; or</text> </level> <level label="iv"> <text>for the maintenance of:</text> <level label="1"> <text>a natural area for public use; or</text> </level> <level label="2"> <text>a sanctuary for wildlife.</text> </level> </level> </level> <level label="2"> <text>The governing body of Baltimore County or of a municipal corporation in Baltimore County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the property tax credit under this section; and</text> </level> <level label="ii"> <text>any other provision necessary to carry out the property tax credit under this section.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>Subject to paragraphs (2) and (3) of this subsection, the governing body of Baltimore County may grant, by law, a property tax credit against the county property tax imposed on residential real property that is:</text> <level label="i"> <text>located on the following roads:</text> <level label="1"> <text>Allender Road south of Pulaski Highway;</text> </level> <level label="2"> <text>Baker Road;</text> </level> <level label="3"> <text>Beach Road;</text> </level> <level label="4"> <text>Bowerman Road;</text> </level> <level label="5"> <text>Loreley Road;</text> </level> <level label="6"> <text>Loreley Beach Road;</text> </level> <level label="7"> <text>Loreley Beach Road east;</text> </level> <level label="8"> <text>Loreley Beach Road north;</text> </level> <level label="9"> <text>Opie Road;</text> </level> <level label="10"> <text>Maple Avenue;</text> </level> <level label="11"> <text>Mayberry Road; or</text> </level> <level label="12"> <text>Stevens Road south of Pulaski Highway;</text> </level> </level> <level label="ii"> <text>determined by the governing body of Baltimore County to have been impacted adversely by its proximity to the Eastern Sanitary Landfill Solid Waste Management Facility;</text> </level> <level label="iii"> <text>used as the principal residence of a homeowner as defined in § 9–105(a)(7) of this title; and</text> </level> <level label="iv"> <text>owned by the homeowner before June 1, 2013.</text> </level> </level> <level label="2"> <level label="i"> <text>In this paragraph, “environmental surcharges” means tipping fees that:</text> <level label="1"> <text>are paid to Baltimore County by the user of a refuse disposal system; and</text> </level> <level label="2"> <text>have been set at a specific amount per ton of refuse that is deposited at the site of the disposal system.</text> </level> </level> <level label="ii"> <text>A property tax credit may not be granted under paragraph (1) of this subsection unless the governing body of Baltimore County approves the use of environmental surcharges to offset the total amount of the property tax credits granted.</text> </level> </level> <level label="3"> <text>A property tax credit under paragraph (1) of this subsection may not be granted for any taxable year beginning after the date on which Baltimore County ceases to allow the transfer of solid waste from Harford County at the Eastern Sanitary Landfill Solid Waste Management Facility.</text> </level> </level> <level label="f"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Combined income” has the meaning stated in § 9–104 of this title.</text> </level> <level label="iii"> <text>“Dwelling” has the meaning stated in § 9–104 of this title.</text> </level> <level label="iv"> <text>“Homeowner” has the meaning stated in § 9–104 of this title.</text> </level> </level> <level label="2"> <text>Subject to paragraph (4) of this subsection, the governing body of Baltimore County shall grant a property tax credit under this subsection against the county property tax imposed on a dwelling that is owned by a homeowner who:</text> <level label="i"> <text>is at least 70 years old; and</text> </level> <level label="ii"> <text>qualifies to receive either the credit allowed under § 9–104 of this title or the local supplement under § 11–2–111 of the Baltimore County Code.</text> </level> </level> <level label="3"> <text>For each taxable year, the credit under this subsection equals 50% of the sum of the amounts awarded under § 9–104 of this title and § 11–2–111 of the Baltimore County Code.</text> </level> <level label="4"> <text>A homeowner shall be eligible for the credit under this subsection if:</text> <level label="i"> <text>the homeowner, in the homeowner’s application for the credit allowed under § 9–104 of this title or the local supplement under § 11–2–111 of the Baltimore County Code, demonstrates that at least one individual who owns and resides in the dwelling is at least 70 years old;</text> </level> <level label="ii"> <text>the homeowner has resided in the dwelling for the preceding 10 years;</text> </level> <level label="iii"> <text>the combined income of the homeowner does not exceed 150% of the federal poverty level; and</text> </level> <level label="iv"> <text>with the exception of §§ 9–104 and 9–105 of this title and § 11–2–111 of the Baltimore County Code, the homeowner does not receive any other property tax credit provided by Baltimore County.</text> </level> </level> <level label="5"> <level label="i"> <text>Except as provided in subparagraph (ii) of this paragraph, the credit allowed under this subsection shall be applied automatically each year to the property tax due from an eligible homeowner.</text> </level> <level label="ii"> <text>A homeowner may elect not to receive the credit under this subsection.</text> </level> <level label="iii"> <text>If, in accordance with subparagraph (ii) of this paragraph, a homeowner elects not to receive the credit under this subsection, the homeowner may receive any other property tax credit provided by Baltimore County for which the homeowner is eligible.</text> </level> </level> <level label="6"> <level label="i"> <text>The Department is responsible for administrative duties that relate to the application and determination of eligibility for a property tax credit under this subsection.</text> </level> <level label="ii"> <text>Neither the Department nor the county may require a homeowner to file a separate application in order to receive the credit under this subsection.</text> </level> <level label="iii"> <text>The county:</text> <level label="1"> <text>shall reimburse the Department for the reasonable cost of administering the tax credit under this subsection; and</text> </level> <level label="2"> <text>may provide, by law, for regulations and procedures for the application and uniform processing of requests for the tax credit under this subsection.</text> </level> </level> </level> </level> <level label="g"> <level label="1"> <text>In this subsection, “dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="2"> <level label="i"> <text>Subject to subparagraph (ii) of this paragraph, the governing body of Baltimore County may grant, by law, a property tax credit against the county property tax imposed on a dwelling that is owned by an individual:</text> <level label="1"> <text>who has resided in the dwelling for at least 30 consecutive years;</text> </level> <level label="2"> <text>whose combined income, as defined in § 9–104 of this title, does not exceed $60,000; and</text> </level> <level label="3"> <text>who is at least 65 years old.</text> </level> </level> <level label="ii"> <text>The amount of the tax credit granted under this subsection shall equal 100% of any increase in the property tax imposed on the dwelling that is attributable to a county property tax rate that exceeds $1.10 for each $100 of assessment.</text> </level> </level> <level label="3"> <text>The governing body of Baltimore County may establish, by law:</text> <level label="i"> <text>the duration of the tax credit;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the tax credit.</text> </level> </level> </level> <level label="h"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Combined income” has the meaning stated in § 9–104 of this title.</text> </level> <level label="iii"> <text>“Dwelling” has the meaning stated in § 9–104 of this title.</text> </level> <level label="iv"> <text>“Hardship” means:</text> <level label="1"> <text>an illness or accident–related injury of a homeowner or a member of the homeowner’s immediate family; or</text> </level> <level label="2"> <text>a property casualty event at a homeowner’s dwelling.</text> </level> </level> <level label="v"> <text>“Homeowner” has the meaning stated in § 9–104 of this title.</text> </level> </level> <level label="2"> <text>The governing body of Baltimore County may grant, by law, a property tax credit against the county property tax imposed on a dwelling that is owned by a homeowner whose combined income exceeds $60,000 if the homeowner demonstrates that:</text> <level label="i"> <text>the homeowner was denied the property tax credit under § 9–104 of this title for having a combined income that exceeds $60,000;</text> </level> <level label="ii"> <text>the homeowner suffered a hardship in the calendar year that precedes the year in which the homeowner applies for the credit;</text> </level> <level label="iii"> <text>the homeowner paid or incurred expenses relating to the hardship that resulted in significant financial distress for the homeowner; and</text> </level> <level label="iv"> <text>the homeowner’s combined income would not have exceeded $60,000 if not for expenses related to the hardship.</text> </level> </level> <level label="3"> <text>The homeowner shall include, in the form required by the governing body of the county, an itemized list of all sources of income and expenses of the homeowner, including expenses related to the hardship.</text> </level> <level label="4"> <text>The governing body of Baltimore County may establish, by law:</text> <level label="i"> <text>the amount and duration of the tax credit;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the tax credit.</text> </level> </level> </level> <level label="i"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Eligible construction” means construction of a new supermarket or any substantial renovation of an existing supermarket.</text> </level> <level label="iii"> <text>“Supermarket” means a grocery store that has:</text> <level label="1"> <text>all major food departments, including produce, meat, seafood, dairy, and canned and packaged goods;</text> </level> <level label="2"> <text>more than 50% of total sales derived from food sales; and</text> </level> <level label="3"> <text>more than 50% of total floor space dedicated to food sales.</text> </level> </level> </level> <level label="2"> <text>The governing body of Baltimore County may grant, by law, a property tax credit under this subsection against the county personal property tax imposed on personal property that is owned by a supermarket that:</text> <level label="i"> <text>completes eligible construction; and</text> </level> <level label="ii"> <text>is located in a food desert retail incentive area.</text> </level> </level> <level label="3"> <text>The governing body of Baltimore County shall, by law, designate what constitutes a food desert retail incentive area for purposes of the tax credit under this subsection.</text> </level> <level label="4"> <text>A property tax credit granted under this subsection for a taxable year may not exceed the amount of property tax imposed on the personal property of a supermarket in that year.</text> </level> <level label="5"> <text>The governing body of Baltimore County may establish, by law:</text> <level label="i"> <text>limits on the cumulative amount of property tax credits granted under this subsection;</text> </level> <level label="ii"> <text>additional limitations on the amount of the credit;</text> </level> <level label="iii"> <text>additional eligibility requirements for supermarkets to qualify for the tax credit under this subsection;</text> </level> <level label="iv"> <text>additional criteria for what constitutes eligible construction that may qualify a supermarket for the tax credit under this subsection; and</text> </level> <level label="v"> <text>any other provisions necessary to carry out this subsection.</text> </level> </level> </level> <level label="j"> <level label="1"> <text>The governing body of Baltimore County may grant, by law, a property tax credit under this subsection against the county property tax imposed on real property that is:</text> <level label="i"> <text>owned by the Fraternal Order of Police Lodge 34; and</text> </level> <level label="ii"> <text>located at 730 Wampler Road, Middle River, Maryland.</text> </level> </level> <level label="2"> <text>For each taxable year, the amount of the property tax credit granted under this subsection shall equal 100% of the property tax imposed on the property.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-306" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Calvert County and of a municipal corporation in Calvert County shall grant a tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>real property that is owned by the Calvert Arundel Medical Facility, Incorporated; and</text> </level> <level label="2"> <text>agricultural land, not including any improvements, that is located in an agricultural preservation district.</text> </level> </level> <level label="b"> <text>The governing body of Calvert County shall grant a property tax credit under this section against the county tax imposed on:</text> <level label="1"> <text>real property that is:</text> <level label="i"> <text>owned by a nonprofit community or civic improvement association or corporation; and</text> </level> <level label="ii"> <text>used only for a community, civic, educational, or library purpose, if:</text> <level label="1"> <text>unless the compensation is used only to improve or maintain the property, the use is not contingent on the payment of compensation; and</text> </level> <level label="2"> <text>unless the compensation is used only to improve or maintain the property, failure to pay compensation is not a reason to deny admission to or use of the property;</text> </level> </level> </level> <level label="2"> <text>real property that is owned by the Calvert County Sportsmen’s Club, Incorporated; and</text> </level> <level label="3"> <text>real property that is:</text> <level label="i"> <text>located in the 2nd election district of Calvert County;</text> </level> <level label="ii"> <text>actually used for the Calvert County Fair; and</text> </level> <level label="iii"> <text>known as the Calvert County Fairgrounds.</text> </level> </level> </level> <level label="c"> <text>The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on a building that is:</text> <level label="1"> <text>located on land that qualifies for an agricultural use assessment; and</text> </level> <level label="2"> <text>used in connection with an activity that is recognized by the Department as an approved agricultural activity.</text> </level> </level> <level label="d"> <text>The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:</text> <level label="1"> <text>owned by the Huntingtown Volunteer Fire Department and Rescue Squad, Incorporated; and</text> </level> <level label="2"> <text>leased to the United States Postal Service for use as a post office.</text> </level> </level> <level label="e"> <text>The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is owned by the Calvert Post No. 85, the American Legion Department of Maryland, Incorporated.</text> </level> <level label="f"> <level label="1"> <text>The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is owned by members of volunteer fire and rescue companies.</text> </level> <level label="2"> <text>The governing body of Calvert County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the tax credit under this subsection; and</text> </level> <level label="ii"> <text>the criteria for qualifying for the tax credit under this subsection.</text> </level> </level> </level> <level label="g"> <level label="1"> <level label="i"> <text>Subject to subparagraph (ii) of this paragraph, the governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on real property owned by an expanding or new business that:</text> <level label="1"> <text>employs at least 25 new additional full–time employees, the salaries for which must be greater than the county annual average salary in the economic development target market sector, as determined by the county; and</text> </level> <level label="2"> <text>acquires at least $2,500,000 in land, improvements to the land, or equipment in the county.</text> </level> </level> <level label="ii"> <text>If the expanding or new business is engaged in the generation of electricity or liquefaction of natural gas, the credit under this section may be granted against the county property tax imposed on personal property, operating personal property, real property, or operating real property owned by the expanding or new business.</text> </level> </level> <level label="2"> <text>The tax credit under this section shall be granted to:</text> <level label="i"> <text>a business that owns the land and building it occupies within the county; or</text> </level> <level label="ii"> <text>any party responsible for paying the real property taxes on all or part of the land or building.</text> </level> </level> <level label="3"> <text>The amount of the credit may not exceed 50% of the amount of property tax due in any taxable year.</text> </level> <level label="4"> <text>The governing body of Calvert County may define, fix, or limit the amount, terms, scope, and duration of any credit provided for or affirmed under this subsection.</text> </level> </level> <level label="h"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Commerce zone” means a priority funding area in Calvert County designated by the governing body of Calvert County as a commerce zone.</text> </level> <level label="iii"> <text>“New or expanded premises” means commercial or industrial real property, including a building or part of a building that has not been previously occupied, where a business entity locates to conduct business.</text> </level> </level> <level label="2"> <text>The governing body of Calvert County may grant, by law, a property tax credit under this section against the county property tax imposed on real property owned by a business entity that meets the requirements specified under this subsection.</text> </level> <level label="3"> <text>To qualify for a property tax credit under this subsection, a business entity shall obtain new or expanded premises in a commerce zone by purchasing newly constructed premises, constructing new premises, or causing new premises to be constructed.</text> </level> <level label="4"> <text>If a business entity meets the requirements under paragraph (3) of this subsection, the property tax credit granted under this subsection shall equal a percentage of the amount of county property tax imposed on the assessment of the new or expanded premises, as follows:</text> <level label="i"> <text>50% for each of the first 5 taxable years;</text> </level> <level label="ii"> <text>25% in taxable years 6 and 7;</text> </level> <level label="iii"> <text>15% in taxable years 8 through 10; and</text> </level> <level label="iv"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="5"> <text>The governing body of Calvert County may provide, by law, for:</text> <level label="i"> <text>the specific eligibility requirements for the tax credit authorized under this subsection;</text> </level> <level label="ii"> <text>any additional limitations on eligibility for the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to implement the credit.</text> </level> </level> </level> <level label="i"> <level label="1"> <text>The governing body of Calvert County may grant, by law, a property tax credit against the county property tax imposed on real property that was formerly used solely as a tobacco barn if the real property:</text> <level label="i"> <text>is located on land that is subject to a tobacco buyout agreement; or</text> </level> <level label="ii"> <level label="1"> <text>is located on land that qualifies for an agricultural use assessment; and</text> </level> <level label="2"> <text>is used in connection with an activity that is recognized by the Department as an approved agricultural activity.</text> </level> </level> </level> <level label="2"> <text>In authorizing a credit under this subsection, the governing body of the county may provide, by law, for:</text> <level label="i"> <text>the amount of the credit;</text> </level> <level label="ii"> <text>the duration of the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to administer the credit.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-307" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Caroline County and of a municipal corporation in Caroline County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>property that is owned by the Eastern Shore Threshermen and Collectors Association, Incorporated;</text> </level> <level label="2"> <text>property that is owned by the Marshyhope Rod and Gun Club, Incorporated; and</text> </level> <level label="3"> <text>property that is:</text> <level label="i"> <text>owned by the Maryland Ornithological Society, Incorporated; and</text> </level> <level label="ii"> <text>used only to:</text> <level label="1"> <text>protect, preserve, and perpetuate plants and wildlife that are unique to the area; and</text> </level> <level label="2"> <text>teach, research, and specially study plants and wildlife that are unique to the area.</text> </level> </level> </level> </level> <level label="b"> <text>The governing body of Caroline County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is owned by the Community Civic League, Incorporated, at its day care center facility.</text> </level> <level label="c"> <level label="1"> <text>The governing body of Caroline County may grant, by law, a property tax credit not exceeding 75% of the county property tax imposed on agricultural land that:</text> <level label="i"> <text>is included in an agricultural preservation district established under § 2–509 of the Agriculture Article; and</text> </level> <level label="ii"> <text>meets any additional requirements that the county governing body establishes.</text> </level> </level> <level label="2"> <text>If a property tax credit is granted under this subsection and the agricultural preservation district agreement is subsequently terminated, the owner of the property who terminates the agreement is liable to Caroline County for a penalty equal to 5 times the amount of the credit provided for the most recent taxable year in which the credit was granted.</text> </level> <level label="3"> <text>The governing body of Caroline County may provide, by law, any procedural or enforcement provision necessary to carry out this subsection.</text> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Caroline County may grant, by law, a property tax credit against the county property tax imposed on personal property.</text> </level> <level label="2"> <text>A law adopted under paragraph (1) of this subsection may provide for:</text> <level label="i"> <text>the amount of a credit;</text> </level> <level label="ii"> <text>the subclasses of personal property under § 8–101(c) of this article to which the credit applies; and</text> </level> <level label="iii"> <text>other provisions necessary to administer the credit.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>The governing body of Caroline County may grant, by law, a property tax credit against the county property tax imposed on real property that:</text> <level label="i"> <text>is owned by Caroline County Habitat for Humanity, Incorporated with the intention of relinquishing ownership in the immediate future;</text> </level> <level label="ii"> <text>is used exclusively for the purpose of rehabilitation and transfer to a private owner; and</text> </level> <level label="iii"> <text>is not occupied by administrative or warehouse buildings owned by Caroline County Habitat for Humanity, Incorporated.</text> </level> </level> <level label="2"> <text>The Caroline County Habitat for Humanity, Incorporated shall submit an annual written report to the governing body of Caroline County documenting:</text> <level label="i"> <text>all of Caroline County Habitat for Humanity, Incorporated’s real property holdings in Caroline County; and</text> </level> <level label="ii"> <text>all transactions involving Caroline County Habitat for Humanity, Incorporated’s real property holdings in Caroline County.</text> </level> </level> <level label="3"> <text>The governing body of Caroline County may provide, by law, for:</text> <level label="i"> <text>the amount of a property tax credit under this subsection;</text> </level> <level label="ii"> <text>the duration of a property tax credit under this subsection; and</text> </level> <level label="iii"> <text>any other provision necessary to carry out this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-308" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>The governing body of Carroll County shall grant a property tax credit under this section against the county tax imposed on:</text> <level label="i"> <text>real property that is:</text> <level label="1"> <text>owned by a nonprofit community or civic improvement association or corporation; and</text> </level> <level label="2"> <text>used only for a community, civic, educational, or library purpose, if:</text> </level> <level label="A"> <text>unless the compensation is used only to improve or maintain the property, the use is not contingent on the payment of compensation; and</text> </level> <level label="B"> <text>unless the compensation is used only to improve or maintain the property, failure to pay compensation is not a reason to deny admission to or use of the property; and</text> </level> </level> <level label="ii"> <text>real property on which an improvement is made to an existing structure that is located in a historic district.</text> </level> </level> <level label="2"> <text>A property tax credit granted under paragraph (1)(ii) of this subsection shall be:</text> <level label="i"> <text>the following percentage of the increase that is due to the improvement:</text> <level label="1"> <text>100% of the increase in the assessment of the real property in the 1st and 2nd taxable years that the improved structure is subject to the county property tax;</text> </level> <level label="2"> <text>80% of the increase in the assessment of the real property in the 3rd taxable year that the improved structure is subject to the county property tax;</text> </level> <level label="3"> <text>60% of the increase in the assessment of the real property in the 4th taxable year that the improved structure is subject to the county property tax; and</text> </level> <level label="4"> <text>40% of the increase in the assessment of the real property in the 5th taxable year that the improved structure is subject to the county property tax; and</text> </level> </level> <level label="ii"> <text>ended after the 5th taxable year that the improved structure is subject to county property tax.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Carroll County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="i"> <text>real property that is:</text> <level label="1"> <text>owned by the Maryland Jaycees Foundation, Incorporated, of Carroll County; and</text> </level> <level label="2"> <text>located at 602 Johahn Drive in Westminster, Maryland; and</text> </level> </level> <level label="ii"> <text>real property that is:</text> <level label="1"> <text>leased by the Sykesville Little League, Incorporated;</text> </level> <level label="2"> <text>located east of Obrecht Road in the 5th election district of Carroll County; and</text> </level> <level label="3"> <text>used only by the Sykesville Little League, Incorporated.</text> </level> </level> </level> <level label="2"> <text>A property tax credit granted under paragraph (1)(i) of this subsection shall continue in effect until the property is conveyed.</text> </level> </level> <level label="c"> <level label="1"> <text>The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on real property used as a principal residence and owned by certain classes of individuals, as specified by the governing body of Carroll County, who are at least 65 years old and who are of limited income.</text> </level> <level label="2"> <text>The governing body of Carroll County may provide, by law, for:</text> <level label="i"> <text>eligibility criteria for the credit under this subsection;</text> </level> <level label="ii"> <text>the amount and duration of the tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the credit under this section.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on real property that is:</text> <level label="i"> <text>located in designated geographic regions of the county;</text> </level> <level label="ii"> <text>owned by specified classes of persons; and</text> </level> <level label="iii"> <text>renovated, upgraded, or rehabilitated in accordance with eligibility criteria established by the county.</text> </level> </level> <level label="2"> <text>The governing body of Carroll County, by law, may:</text> <level label="i"> <text>specify the geographic areas of the county, classes of owners, and types of improvements to property eligible for the tax credit;</text> </level> <level label="ii"> <text>establish the amount and duration of the tax credit;</text> </level> <level label="iii"> <text>establish eligibility criteria for the tax credit; and</text> </level> <level label="iv"> <text>provide for any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on property on which a person installs environmentally friendly or “green” technologies, including conserving water, incorporating recycled or recyclable materials, and incorporating renewable and energy efficient power generation.</text> </level> <level label="2"> <text>The governing body, by law, may:</text> <level label="i"> <text>set the amount of the tax credit;</text> </level> <level label="ii"> <text>establish eligibility criteria for the tax credit;</text> </level> <level label="iii"> <text>establish the type of work that shall qualify for the tax credit;</text> </level> <level label="iv"> <text>establish the type of environmental technologies that will qualify for the tax credit; and</text> </level> <level label="v"> <text>set forth regulations and procedures for the application and uniform processing of requests for the tax credit.</text> </level> </level> </level> <level label="f"> <level label="1"> <text>In this subsection, “independent living retirement community” means a community or facility for the aged that:</text> <level label="i"> <level label="1"> <text>provides continuing care as defined in § 10–401 of the Human Services Article;</text> </level> <level label="2"> <text>is licensed as a related institution under Title 19, Subtitle 3 of the Health – General Article;</text> </level> <level label="3"> <text>is certified by the Department of Aging; and</text> </level> <level label="4"> <text>is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code or is owned or operated by a person that is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code; or</text> </level> </level> <level label="ii"> <text>offers an age–restricted life occupancy agreement and requires payment of an entrance fee.</text> </level> </level> <level label="2"> <text>The governing body of Carroll County or of a municipal corporation in Carroll County may grant, by law, a tax credit against the county or municipal corporation property tax imposed on that portion of the real property owned by an independent living retirement community that is used as housing units.</text> </level> <level label="3"> <text>The governing body of Carroll County or of a municipal corporation in Carroll County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the tax credit under this subsection;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit under this subsection; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the tax credit under this subsection.</text> </level> </level> <level label="4"> <text>If the governing body of Carroll County or of a municipal corporation in Carroll County authorizes a tax credit under this subsection, the full benefit of the tax credit shall be assigned to residents of the independent living retirement community.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-309" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Cecil County and of a municipal corporation in Cecil County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and</text> </level> <level label="2"> <text>property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.</text> </level> </level> <level label="b"> <text>The governing body of Cecil County or of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:</text> <level label="1"> <text>property that is owned by the Upper Chesapeake Watershed Association and is used:</text> <level label="i"> <text>to assist in the preservation of a wild nature area;</text> </level> <level label="ii"> <text>to establish a nature reserve or other protected area; or</text> </level> <level label="iii"> <text>generally to promote conservation;</text> </level> </level> <level label="2"> <text>property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:</text> <level label="i"> <text>is leased for more than 60 days during any 12–month period under a contractual agreement for the operation of the fire company’s fire hall; and</text> </level> <level label="ii"> <text>would qualify for the exemption under § 7–209 of this article if leased for not more than 60 days during any 12–month period; and</text> </level> </level> <level label="3"> <text>property that:</text> <level label="i"> <text>is owned by:</text> <level label="1"> <text>a little league organization in Cecil County; or</text> </level> <level label="2"> <text>a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and</text> </level> </level> <level label="ii"> <text>is actually used exclusively for the purposes of a little league organization of Cecil County.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>The governing body of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on residential real property that is:</text> <level label="i"> <text>owned by an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article;</text> </level> <level label="ii"> <text>occupied as the principal residence of an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article; and</text> </level> <level label="iii"> <text>located within the jurisdiction of the municipal corporation.</text> </level> </level> <level label="2"> <text>The municipal corporation may provide, by law, for:</text> <level label="i"> <text>the amount of a property tax credit under this subsection;</text> </level> <level label="ii"> <text>the duration of a property tax credit under this subsection; and</text> </level> <level label="iii"> <text>any other provision necessary to carry out this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-310" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Charles County may grant, by law, a property tax credit under this section against the county tax imposed on:</text> <level label="1"> <text>real property that is:</text> <level label="i"> <text>owned by a nonprofit community or civic improvement association or corporation; and</text> </level> <level label="ii"> <text>used only for a community, civic, educational, recreational, or library purpose, if:</text> <level label="1"> <text>unless the compensation is used only to improve or maintain the property, the use is not contingent on the payment of compensation for admission; and</text> </level> <level label="2"> <text>unless the compensation is used only to improve or maintain the property, failure to pay compensation is not a reason to deny admission to or use of the property;</text> </level> </level> </level> <level label="2"> <text>real property that is owned by the Greater Waldorf Jaycees, Incorporated;</text> </level> <level label="3"> <text>real property that is owned by the Southern Maryland Youth Organization, Incorporated;</text> </level> <level label="4"> <text>agricultural land, including any farm improvement, that is located in an agricultural preservation district;</text> </level> <level label="5"> <text>a building other than a tobacco barn that is:</text> <level label="i"> <text>located on land that qualifies for an agricultural use assessment; and</text> </level> <level label="ii"> <text>used in connection with an activity that is recognized by the Department as an approved agricultural activity;</text> </level> </level> <level label="6"> <text>real property that is owned by Habitat for Humanity or any charitable organization holding that property with the intention of relinquishing ownership in the immediate future for charitable purposes;</text> </level> <level label="7"> <text>subject to subsection (b) of this section, real property:</text> <level label="i"> <text>that is located in a rural legacy area as defined in § 5–9A–02 of the Natural Resources Article; and</text> </level> <level label="ii"> <text>for which the property owner has sold the development rights under the Rural Legacy Program established under Title 5, Subtitle 9A of the Natural Resources Article; and</text> </level> </level> <level label="8"> <text>subject to subsection (c) of this section, residential real property that is located in a designated targeted area and has been converted from a rental dwelling to an owner–occupied dwelling.</text> </level> </level> <level label="b"> <text>The governing body of Charles County may provide for the conditions of eligibility and method of application for and the amount of the property tax credit authorized under subsection (a)(7) of this section.</text> </level> <level label="c"> <level label="1"> <text>The governing body of Charles County may, by law after a public hearing, designate as eligible for the tax credit under subsection (a)(8) of this section and the recordation tax exemption authorized under § 12–114 of this article geographically defined targeted areas of the county that the governing body determines are in transition from predominantly owner–occupied homes to predominantly rental dwellings.</text> </level> <level label="2"> <text>The governing body of Charles County may provide by law for:</text> <level label="i"> <text>any criteria for eligibility, conditions, or restrictions for a credit authorized under subsection (a)(8) of this section;</text> </level> <level label="ii"> <text>provisions to define, fix, or limit the amount, terms, scope, and duration of a credit authorized under subsection (a)(8) of this section; and</text> </level> <level label="iii"> <text>any other provision appropriate to implement the credit authorized under subsection (a)(8) of this section.</text> </level> </level> </level> <level label="d"> <text>The governing body of Charles County may grant to new businesses locating in the county a county property tax credit for machinery and equipment used in manufacturing, assembling, processing, or refining products for sale or for new facilities in the generation of electricity and may define, fix, or limit the amount, terms, scope, and duration of any credit provided for or affirmed under this subsection.</text> </level> <level label="e"> <level label="1"> <text>To encourage the location and development of business operations and expansion of the employment base in Charles County, the governing body of Charles County and of a municipal corporation in Charles County may grant, by law, a property tax credit against the county and municipal corporation property tax imposed on any property owned or leased by a new or expanding business that creates 10 or more full–time jobs in an industry targeted for expansion by the Charles County Economic Development Commission.</text> </level> <level label="2"> <text>A tax credit granted under this subsection may not be granted for more than 10 years.</text> </level> </level> <level label="f"> <level label="1"> <text>The governing body of Charles County may grant a property tax credit against the county property tax imposed on real property that was formerly used solely as a tobacco barn if the real property:</text> <level label="i"> <text>is located on land that is subject to a tobacco buyout agreement; or</text> </level> <level label="ii"> <level label="1"> <text>is located on land that qualifies for an agricultural use assessment; and</text> </level> <level label="2"> <text>is used in connection with an activity that is recognized by the Department as an approved agricultural activity.</text> </level> </level> </level> <level label="2"> <text>In authorizing a credit under this subsection, the governing body of the county may provide, by law, for:</text> <level label="i"> <text>the amount of the credit;</text> </level> <level label="ii"> <text>the duration of the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to administer the credit.</text> </level> </level> </level> <level label="g"> <level label="1"> <text>The governing body of Charles County may grant a property tax credit against the county property tax imposed on renovated or rehabilitated business real property located in a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article.</text> </level> <level label="2"> <text>Except as otherwise provided in this subsection, the governing body of the county may provide, by law, for:</text> <level label="i"> <text>the amount of the credit;</text> </level> <level label="ii"> <text>the duration of the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to administer the credit.</text> </level> </level> <level label="3"> <text>A tax credit under this subsection shall not exceed the amount of additional property tax assessed as a result of the renovation or rehabilitation.</text> </level> <level label="4"> <text>A tax credit under this subsection is available to a qualified property for no more than 5 years.</text> </level> </level> <level label="h"> <level label="1"> <text>The governing body of Charles County may grant, by law, a property tax credit against the county property tax imposed on real property that:</text> <level label="i"> <text>is owner–occupied;</text> </level> <level label="ii"> <text>was formerly owned by Habitat for Humanity of Charles County with the intention of relinquishing ownership;</text> </level> <level label="iii"> <text>was used by Habitat for Humanity of Charles County exclusively for the purpose of rehabilitation and transfer to a private owner; and</text> </level> <level label="iv"> <text>was transferred to a private owner who meets the criteria established by Habitat for Humanity of Charles County.</text> </level> </level> <level label="2"> <text>The property tax credit shall equal:</text> <level label="i"> <text>100% of the county property tax for the first taxable year after the transfer of ownership;</text> </level> <level label="ii"> <text>75% of the county property tax for the second taxable year after the transfer of ownership;</text> </level> <level label="iii"> <text>50% of the county property tax for the third taxable year after the transfer of ownership;</text> </level> <level label="iv"> <text>25% of the county property tax for the fourth taxable year after the transfer of ownership; and</text> </level> <level label="v"> <text>0% of the county property tax for the fifth taxable year after the transfer of ownership and each taxable year thereafter.</text> </level> </level> <level label="3"> <text>The governing body of Charles County may provide, by law, for any other provision necessary to carry out the property tax credit under this subsection.</text> </level> </level> <level label="i"> <level label="1"> <text>The governing body of Charles County may grant, by law, a property tax credit against the county property tax imposed on real property that is subject to a perpetual conservation easement donated to the Conservancy for Charles County, Inc., or another qualified entity approved by the governing body.</text> </level> <level label="2"> <text>The property tax credit granted under this section shall:</text> <level label="i"> <text>benefit the original grantor of the perpetual conservation easement;</text> </level> <level label="ii"> <text>be granted for the duration that the original grantor of the perpetual conservation easement continues to reside on the property subject to the easement;</text> </level> <level label="iii"> <text>terminate on transfer of the property subject to the conservation easement by the grantor; and</text> </level> <level label="iv"> <text>be applicable to preexisting conservation easements.</text> </level> </level> <level label="3"> <text>The governing body of Charles County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the property tax credit under this subsection; and</text> </level> <level label="ii"> <text>any other provision necessary to carry out the property tax credit under this subsection.</text> </level> </level> </level> <level label="j"> <level label="1"> <text>The governing body of Charles County may grant, by law, a property tax credit against the county property tax imposed on real property that is owned by and used as the principal residence of an individual who is at least 65 years old and receives any benefit under the Social Security Act.</text> </level> <level label="2"> <text>The governing body of Charles County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the property tax credit under this subsection;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provisions necessary to carry out this subsection.</text> </level> </level> </level> <level label="k"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“New or expanded premises” means commercial or industrial real property, including a building or part of a building that has not been previously occupied, where a business entity locates to conduct business.</text> </level> <level label="iii"> <text>“Priority funding area” means an area in Charles County designated by the governing body of Charles County as a priority funding area for the purpose of the property tax credit under this subsection.</text> </level> </level> <level label="2"> <text>The governing body of Charles County may grant, by law, a property tax credit under this subsection against the county property tax imposed on real property owned by a business entity that meets the requirements specified under this subsection.</text> </level> <level label="3"> <text>To qualify for a property tax credit under this subsection, a business entity shall obtain new or expanded premises in a priority funding area by purchasing newly constructed premises, constructing new premises, or causing new premises to be constructed.</text> </level> <level label="4"> <text>If a business entity meets the requirements under paragraph (3) of this subsection, the property tax credit granted under this subsection shall equal a percentage of the amount of county property tax imposed on the assessment of the new or expanded premises, as follows:</text> <level label="i"> <text>50% for each of the first 5 taxable years;</text> </level> <level label="ii"> <text>25% in taxable years 6 and 7;</text> </level> <level label="iii"> <text>15% in taxable years 8 through 10; and</text> </level> <level label="iv"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="5"> <text>The governing body of Charles County may provide, by law, for:</text> <level label="i"> <text>the specific eligibility requirements for the tax credit authorized under this subsection;</text> </level> <level label="ii"> <text>any additional limitations on eligibility for the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to implement the credit.</text> </level> </level> </level> <level label="l"> <level label="1"> <text>In this subsection, “emergency responder” means an individual who is an active or retired volunteer member of a fire, rescue, or emergency medical services company in Charles County.</text> </level> <level label="2"> <text>The governing body of Charles County may grant, by law, a property tax credit against the county property tax imposed on real property that is owned and occupied as the principal residence of an emergency responder or an unmarried surviving spouse of a deceased emergency responder if the federal adjusted gross income of the emergency responder or the unmarried surviving spouse for the immediately preceding taxable year is $150,000 or less.</text> </level> <level label="3"> <text>The governing body of Charles County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the tax credit under this subsection;</text> </level> <level label="ii"> <text>additional eligibility criteria for the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to implement the credit.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-311" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Dorchester County and of a municipal corporation in Dorchester County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>property that on July 1, 1969 was owned by the Women’s Auxiliary of the Dorchester Memorial Hospital; and</text> </level> <level label="2"> <text>property that is owned by the Cambridge Little League, Incorporated.</text> </level> </level> <level label="b"> <text>The governing body of Dorchester County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="1"> <text>property that is owned by the Cedar Meadows Rod and Gun Club, Incorporated; and</text> </level> <level label="2"> <text>property that is owned by the Cambridge Skeet and Gun Club, Incorporated.</text> </level> </level> <level label="c"> <level label="1"> <text>To encourage the location of warehouse plant facilities or the expansion of existing warehouse plant facilities, the governing body of Dorchester County may grant, by law, a property tax credit under this section against the county property tax imposed on the real property of commercial warehouse plant facilities if:</text> <level label="i"> <text>the property is used in connection with warehouse activities; and</text> </level> <level label="ii"> <text>the facilities have a minimum of 80,000 square feet of enclosed commercial warehouse space under a roof and within a building or buildings.</text> </level> </level> <level label="2"> <text>A tax credit granted under this subsection may not be granted for more than 20 years.</text> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Dorchester County or of a municipal corporation in Dorchester County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax that is imposed on real property that is:</text> <level label="i"> <text>owned by Habitat for Humanity of Talbot & Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future;</text> </level> <level label="ii"> <text>used exclusively for the purpose of rehabilitation and transfer to a private owner; and</text> </level> <level label="iii"> <text>not occupied by administrative or warehouse buildings owned by Habitat for Humanity.</text> </level> </level> <level label="2"> <text>Habitat for Humanity of Talbot & Dorchester Counties, Inc. shall submit an annual written report to the governing body of Dorchester County documenting:</text> <level label="i"> <text>all of Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Dorchester County; and</text> </level> <level label="ii"> <text>all transactions involving Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Dorchester County.</text> </level> </level> <level label="3"> <text>The governing body of Dorchester County or of a municipal corporation in Dorchester County may, by law:</text> <level label="i"> <text>set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and</text> </level> <level label="ii"> <text>adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection.</text> </level> </level> </level> <level label="e"> <text>The governing body of Dorchester County or of a municipal corporation in Dorchester County may grant, by law, a property tax credit under this section against county or municipal corporation property tax imposed on property that:</text> <level label="1"> <text>is owned by the Chesapeake Audubon Society, Inc.; and</text> </level> <level label="2"> <text>is used solely for:</text> <level label="i"> <text>the environmental education of the public; or</text> </level> <level label="ii"> <text>the maintenance of:</text> <level label="1"> <text>a natural area for public use; or</text> </level> <level label="2"> <text>a sanctuary for wildlife.</text> </level> </level> </level> </level> <level label="f"> <level label="1"> <text>The governing body of Dorchester County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="i"> <text>agricultural land that is subject to a nutrient management plan or that is developing a nutrient management plan for implementation;</text> </level> <level label="ii"> <text>agricultural land that:</text> <level label="1"> <text>is located in an agricultural preservation district; or</text> </level> <level label="2"> <text>is subject to an agricultural land preservation easement or similar easement; or</text> </level> </level> <level label="iii"> <text>forest land that is subject to a forest management plan or similar agreement.</text> </level> </level> <level label="2"> <text>In establishing a tax credit under this subsection, the governing body of Dorchester County:</text> <level label="i"> <text>shall develop criteria necessary to implement the credit; and</text> </level> <level label="ii"> <text>may specify the amount and duration of the credit, the qualification and application procedures for the credit, and any other requirement or procedure that the governing body considers appropriate.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-312" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>The governing body of Frederick County and of a municipal corporation in Frederick County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that:</text> <level label="i"> <text>is owned by the Frederick Optimist Boy’s Foundation, Incorporated; and</text> </level> <level label="ii"> <text>is not under a lease or rented commercially.</text> </level> </level> <level label="2"> <text>In paragraph (1) of this subsection, commercial renting does not include the operation of a parking lot.</text> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Frederick County shall grant a property tax credit under this section against the county tax imposed on:</text> <level label="i"> <text>real property that is owned by the Emmitsburg Civic Association, Incorporated; and</text> </level> <level label="ii"> <text>real property on which an improvement is made to an existing structure that is located in a historic district.</text> </level> </level> <level label="2"> <text>The governing body of Frederick County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the tax credit under this subsection;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the credit under this subsection.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>The governing body of Frederick County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="i"> <text>real property that is owned by Ruritan National;</text> </level> <level label="ii"> <text>real property that is owned by any Ruritan club that is affiliated with Ruritan National;</text> </level> <level label="iii"> <text>real property that is owned by a nonprofit community or civic association or corporation and is used only for:</text> <level label="1"> <text>a community, civic, educational, or recreational purpose; or</text> </level> <level label="2"> <text>the conservation or preservation of wildlife; or</text> </level> </level> <level label="iv"> <text>real property owned by the Audubon Society of Central Maryland, Inc. and appurtenant to the premises of the Audubon Society of Central Maryland, Inc., if the property is used only for:</text> <level label="1"> <text>the maintenance of a natural area for public use;</text> </level> <level label="2"> <text>a sanctuary for wildlife;</text> </level> <level label="3"> <text>the environmental education of the public; or</text> </level> <level label="4"> <text>the general management of wildlife.</text> </level> </level> </level> <level label="2"> <text>Unless the compensation is used only to improve or maintain the real property, the use of the real property under paragraph (1)(iii) of this subsection may not be contingent on the payment of compensation.</text> </level> <level label="3"> <text>Unless the compensation is used only to improve or maintain the real property, the real property under paragraph (1)(iii) of this subsection may not be granted a property tax credit if failure to pay compensation is a reason to deny admission to or use of the property.</text> </level> </level> <level label="d"> <text>The governing body of Frederick County and of a municipal corporation in Frederick County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:</text> <level label="1"> <text>leased to the governing body of Frederick County or to the Frederick County Board of Education; and</text> </level> <level label="2"> <text>used exclusively for public school educational purposes.</text> </level> </level> <level label="e"> <text>The governing body of Frederick County and of a municipal corporation in Frederick County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:</text> <level label="1"> <text>leased to a nonprofit school; and</text> </level> <level label="2"> <text>used exclusively for primary or secondary educational purposes.</text> </level> </level> <level label="f"> <text>A taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year.</text> </level> <level label="g"> <level label="1"> <text>In this subsection, “agricultural preservation land” means:</text> <level label="i"> <text>real property subject to an easement or other interest that is permanently conveyed or assigned to preserve the agricultural use of the real property; or</text> </level> <level label="ii"> <text>real property that the governing body of Frederick County has designated as being within an agricultural preservation district.</text> </level> </level> <level label="2"> <text>The governing body of Frederick County may grant, by law, a property tax credit of up to 100% of any county property tax imposed on agricultural preservation land.</text> </level> <level label="3"> <text>The governing body of Frederick County may provide, by law, for any procedural or enforcement provisions necessary to carry out this subsection.</text> </level> <level label="4"> <text>Valuation and assessment of agricultural preservation land shall be made in the same manner as any other real property in the county.</text> </level> </level> <level label="h"> <level label="1"> <text>The governing body of Frederick County may grant, by law, a property tax credit under this section against the county property tax imposed on a building that is:</text> <level label="i"> <text>located on land that qualifies for an agricultural use assessment; and</text> </level> <level label="ii"> <text>used in connection with an activity that is recognized by the Department as an approved agricultural activity.</text> </level> </level> <level label="2"> <text>The governing body of Frederick County:</text> <level label="i"> <text>shall develop criteria necessary to implement the credit;</text> </level> <level label="ii"> <text>shall designate an agency to administer the credit; and</text> </level> <level label="iii"> <text>may specify:</text> <level label="1"> <text>the amount and duration of the credit;</text> </level> <level label="2"> <text>the qualifications and application procedures for the credit; and</text> </level> <level label="3"> <text>any other requirement or procedure for granting or administration of the credit.</text> </level> </level> </level> </level> <level label="i"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Affiliate” means a person:</text> <level label="1"> <text>that directly or indirectly owns at least 80% of a business entity; or</text> </level> <level label="2"> <text>at least 80% of which is owned, directly or indirectly, by a business entity.</text> </level> </level> <level label="iii"> <text>“Business entity” means a person conducting a trade or business in the State that is subject to the State individual or corporate income tax or insurance premiums tax.</text> </level> <level label="iv"> <text>“Full–time position” means a position that:</text> <level label="1"> <text>requires at least 1,800 hours of an individual’s time in a calendar year; and</text> </level> <level label="2"> <text>pays at least 150% of the federal minimum wage.</text> </level> </level> <level label="v"> <text>“New or expanded premises” means commercial or industrial 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.</text> </level> <level label="vi"> <level label="1"> <text>“New permanent full–time position” means a position that is:</text> </level> <level label="A"> <text>a full–time position of indefinite duration;</text> </level> <level label="B"> <text>located in Frederick County;</text> </level> <level label="C"> <text>newly created, as a result of the establishment or expansion of a business facility in the county; and</text> </level> <level label="D"> <text>filled.</text> </level> <level label="2"> <text>“New permanent full–time position” does not include a position that is:</text> </level> <level label="A"> <text>created when an employment function is shifted from an existing business facility of the business entity or its affiliates located in Frederick County to another business facility of the same business entity or its affiliates, if the position does not represent a net new job in the county;</text> </level> <level label="B"> <text>created through a change in ownership of a trade or business;</text> </level> <level label="C"> <text>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 county;</text> </level> <level label="D"> <text>created when an employment function is contractually shifted from an existing business entity or its affiliates located in the county to another business entity or its affiliates, if the position does not represent a net new job in the county; or</text> </level> <level label="E"> <text>filled for a period of less than 12 months.</text> </level> </level> </level> <level label="2"> <text>The governing body of Frederick County may grant, by law, a property tax credit against the county property tax imposed on real property owned or leased by a business entity that meets the requirements specified for the tax credit under this subsection.</text> </level> <level label="3"> <text>To qualify for a property tax credit under this subsection, before a business entity obtains the new or expanded premises or hires employees to fill the new permanent full–time positions at the new or expanded premises, the business entity shall provide written notification to the governing body of Frederick County stating:</text> <level label="i"> <text>that the business entity intends to claim the property tax credit; and</text> </level> <level label="ii"> <text>when the business entity expects to obtain the new or expanded premises and hire the required number of employees in the new permanent full–time positions.</text> </level> </level> <level label="4"> <text>To qualify for a property tax credit under this subsection, a business entity shall:</text> <level label="i"> <text>obtain at least 2,500 square feet of new or expanded premises by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, or leasing previously unoccupied premises; and</text> </level> <level label="ii"> <text>employ at least five individuals in new permanent full–time positions during a 24–month period, during which period the business entity also must obtain and occupy the new or expanded premises.</text> </level> </level> <level label="5"> <level label="i"> <text>Subject to subparagraph (ii) of this paragraph, if a business entity qualifies for the property tax credit under this subsection, the property tax credit shall equal a percentage of the amount of property tax imposed on the assessment of the new or expanded premises, as follows:</text> <level label="1"> <text>40% in the 1st and 2nd taxable years;</text> </level> <level label="2"> <text>30% in the 3rd and 4th taxable years;</text> </level> <level label="3"> <text>20% in the 5th and 6th taxable years; and</text> </level> <level label="4"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="ii"> <text>A property tax credit under this subsection may not be granted until the first taxable year in which the county property tax imposed on real property owned or leased by the business entity increases due to the business entity’s qualifying investment in the new or expanded premises.</text> </level> </level> <level label="6"> <text>The lessor of real property granted a property tax credit under this subsection shall reduce the amount of taxes for which a business entity is contractually liable under the lease agreement by the amount of any credit granted under this subsection for improvements made by the business entity.</text> </level> <level label="7"> <text>The governing body of Frederick County may provide, by law, for:</text> <level label="i"> <text>any additional requirements for eligibility for a property tax credit authorized under this subsection;</text> </level> <level label="ii"> <text>any additional limitations on eligibility for the credit; and</text> </level> <level label="iii"> <text>any other provision appropriate to implement the credit.</text> </level> </level> </level> <level label="j"> <level label="1"> <text>Except as provided under paragraph (2) of this subsection, a property tax credit granted under this section shall continue until the property is conveyed.</text> </level> <level label="2"> <text>A property tax credit granted under subsection (d), (e), or (g) of this section shall continue as long as the property is in compliance with the terms of that subsection.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-313" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Garrett County and of a municipal corporation in Garrett County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>property that is:</text> <level label="i"> <text>owned by the Maryland Ornithological Society, Incorporated; and</text> </level> <level label="ii"> <text>known as the Carey Run Sanctuary;</text> </level> </level> <level label="2"> <text>property that is:</text> <level label="i"> <text>owned by the Swanton Community Center, Incorporated;</text> </level> <level label="ii"> <text>known as the Swanton Community Center; and</text> </level> <level label="iii"> <text>used only for community, civic, or educational purposes;</text> </level> </level> <level label="3"> <text>property that is:</text> <level label="i"> <text>owned by the Crellin Community Center, Incorporated;</text> </level> <level label="ii"> <text>known as the Crellin Community Center; and</text> </level> <level label="iii"> <text>used only for community, civic, or educational purposes;</text> </level> </level> <level label="4"> <text>property that is:</text> <level label="i"> <text>owned by the Bittinger Community Center, Incorporated;</text> </level> <level label="ii"> <text>known as the Bittinger Community Center; and</text> </level> <level label="iii"> <text>used only for community, civic, or educational purposes; and</text> </level> </level> <level label="5"> <text>property that is:</text> <level label="i"> <text>owned by the Garrett County Agricultural Fair Association, Incorporated; and</text> </level> <level label="ii"> <text>used only for the purposes of the Association.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is:</text> <level label="i"> <text>leased and occupied by the Grantsville Volunteer Fire Department; and</text> </level> <level label="ii"> <text>used only for the purposes of the Grantsville Volunteer Fire Department.</text> </level> </level> <level label="2"> <text>The governing body of Garrett County may grant, by law, a property tax credit for property that is:</text> <level label="i"> <text>owned by the Board of Governors of Garrett County Memorial Hospital; and</text> </level> <level label="ii"> <text>undeveloped, for use by the hospital, or under a lease with the hospital to provide health care related services on a nonprofit basis.</text> </level> </level> <level label="3"> <text>The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is owned by the Avilton Community Association, Inc.</text> </level> <level label="4"> <level label="i"> <text>The governing body of Garrett County may grant, by law, a property tax credit under this section of up to 100% of the county property tax imposed on agricultural land that is located in an agricultural land preservation district.</text> </level> <level label="ii"> <text>In authorizing a credit under subparagraph (i) of this paragraph, the governing body of the county may:</text> <level label="1"> <text>set the amount and duration of the tax credit;</text> </level> <level label="2"> <text>adopt any provision necessary to administer the credit; and</text> </level> <level label="3"> <text>provide any restriction or condition considered desirable on the credit.</text> </level> </level> <level label="iii"> <text>In establishing a credit under subparagraph (i) of this paragraph, the governing body of the county may provide that a property owner who has been granted a property tax credit under this paragraph and who subsequently withdraws the property from the agricultural land preservation district shall be liable for:</text> <level label="1"> <text>all property taxes that the owner would have been liable for on the withdrawn property if the property tax credit had not been granted; and</text> </level> <level label="2"> <text>interest at a rate established by the governing body of the county on the property tax liability under item 1 of this subparagraph.</text> </level> </level> </level> <level label="5"> <level label="i"> <text>The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is owned by the Garrett County, Maryland, Community Action Committee, Inc. or by an entity in which the Garrett County, Maryland, Community Action Committee, Inc. has a controlling interest.</text> </level> <level label="ii"> <text>In authorizing a credit under subparagraph (i) of this paragraph, the governing body of the county may:</text> <level label="1"> <text>set the amount and duration of the tax credit;</text> </level> <level label="2"> <text>limit eligibility for the tax credit to particular parcels of property; and</text> </level> <level label="3"> <text>adopt any other provision necessary to administer the credit.</text> </level> </level> </level> <level label="6"> <level label="i"> <text>The governing body of Garrett County may grant, by law, a property tax credit under this section against the property tax imposed on property that is owned by Adventure Sports Center, Inc.</text> </level> <level label="ii"> <text>In authorizing a credit under subparagraph (i) of this paragraph, the governing body of the county may:</text> <level label="1"> <text>set the amount and duration of the tax credit;</text> </level> <level label="2"> <text>provide for additional eligibility criteria for the tax credit;</text> </level> <level label="3"> <text>provide for regulations and procedures for the administration of requests for the tax credit; and</text> </level> <level label="4"> <text>adopt any other provision necessary to administer the credit.</text> </level> </level> </level> <level label="7"> <level label="i"> <text>The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is new construction or an improvement to real property owned or occupied by a commercial or industrial business that:</text> <level label="1"> <text>is currently or will be doing business in Garrett County;</text> </level> <level label="2"> <text>will employ additional full–time local employees in the county by the second year in which the credit is allowed, not including any employee filling a job created when a job function is shifted from an existing location in the State to the location of the new construction or improvement; and</text> </level> <level label="3"> <text>makes a substantial investment in Garrett County.</text> </level> </level> <level label="ii"> <text>The governing body of Garrett County, by law, may:</text> <level label="1"> <text>specify the minimum investment or job creation requirements for qualification for the credit;</text> </level> <level label="2"> <text>designate an agency to administer the credit; and</text> </level> <level label="3"> <text>specify:</text> </level> <level label="A"> <text>the amount and duration of the credit;</text> </level> <level label="B"> <text>application procedures for the credit; and</text> </level> <level label="C"> <text>any additional criteria for eligibility or any other requirement or procedure for the granting or administration of the credit that the governing body considers appropriate.</text> </level> </level> <level label="iii"> <text>A property tax credit under this paragraph may not exceed the amount of county property tax imposed on the increase in assessment that is due to the new construction or improvements made to the property of the person applying for the credit.</text> </level> <level label="iv"> <text>If a property tax credit under this paragraph is granted for property leased or rented by a commercial or industrial business:</text> <level label="1"> <text>the amount of the tax credit allowed shall pass through to the commercial or industrial business that conducts the activity that qualifies for the credit; and</text> </level> <level label="2"> <text>the term of the tax credit may not exceed the term of the lease and may not exceed 10 years.</text> </level> </level> </level> <level label="8"> <text>The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:</text> <level label="i"> <text>owned by the Society for the Preservation of St. Ann Mission; and</text> </level> <level label="ii"> <text>known as St. Ann Mission.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>The governing body of Garrett County or of a municipal corporation in Garrett County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:</text> <level label="i"> <text>personal property that is:</text> <level label="1"> <text>used for residential rental purposes; and</text> </level> <level label="2"> <text>located in a building that is used for residential rental purposes; and</text> </level> </level> <level label="ii"> <text>part or all of the real and personal property of any distribution and warehousing facility that:</text> <level label="1"> <text>locates in the county or municipal corporation; or</text> </level> <level label="2"> <text>expands in the county or municipal corporation.</text> </level> </level> </level> <level label="2"> <text>The law adopted under paragraph (1)(i) of this subsection shall specify:</text> <level label="i"> <text>the qualifications for the tax credit;</text> </level> <level label="ii"> <text>the amount of the tax credit; and</text> </level> <level label="iii"> <text>the duration of the tax credit.</text> </level> </level> <level label="3"> <text>The governing body of Garrett County or of a municipal corporation in Garrett County may:</text> <level label="i"> <text>set, by law, the amount and duration of the tax credit under paragraph (1)(ii) of this subsection;</text> </level> <level label="ii"> <text>adopt any provision necessary to administer the credit under paragraph (1)(ii) of this subsection; and</text> </level> <level label="iii"> <text>provide any other restriction or condition considered desirable on the credit under paragraph (1)(ii) of this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-314" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>The governing body of Harford County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="i"> <text>real property that is:</text> <level label="1"> <text>owned by any incorporated community association:</text> </level> <level label="A"> <text>whose membership is limited to voluntary subscriptions of the residents of the community or development; and</text> </level> <level label="B"> <text>that may not assess a fee against a resident or property owner based on property values; and</text> </level> <level label="2"> <text>used as a public park, playground, or picnic area;</text> </level> </level> <level label="ii"> <text>property that is:</text> <level label="1"> <text>owned by the Habonim Camp Association Company, Incorporated;</text> </level> <level label="2"> <text>used only for the purposes of the Habonim Camp Association Company; and</text> </level> <level label="3"> <text>in excess of the property exempted under § 7–202 of this article;</text> </level> </level> <level label="iii"> <text>property that is owned by the Maryland Ornithological Society, Incorporated;</text> </level> <level label="iv"> <text>real property that is:</text> <level label="1"> <text>owned by the North Harford Game and Fish Association, Incorporated;</text> </level> <level label="2"> <text>located on Wheeler School Road; and</text> </level> <level label="3"> <text>used only for the purposes of the association;</text> </level> </level> <level label="v"> <text>real property that is:</text> <level label="1"> <text>owned by the trustees of the Ladew Topiary Gardens;</text> </level> <level label="2"> <text>located on Jarrettsville Pike;</text> </level> <level label="3"> <text>used only for the purposes of the Ladew Topiary Gardens; and</text> </level> <level label="4"> <text>in excess of the property exempted under § 7–202 of this article;</text> </level> </level> <level label="vi"> <text>real property that:</text> <level label="1"> <text>is used primarily for an agricultural purpose; and</text> </level> <level label="2"> <text>does not have an agricultural use assessment;</text> </level> </level> <level label="vii"> <text>real property that is:</text> <level label="1"> <text>used primarily for amateur sports events; and</text> </level> <level label="2"> <text>owned by the Havre de Grace Little League, Incorporated;</text> </level> </level> <level label="viii"> <text>real property, only after July 1, 1988, that:</text> <level label="1"> <text>is located in an agricultural district under an original or renewed agreement to be located within an agricultural district; or</text> </level> <level label="2"> <text>becomes subject to an agricultural preservation easement that has been conveyed to the Maryland Agricultural Land Preservation Foundation;</text> </level> </level> <level label="ix"> <text>real property that is:</text> <level label="1"> <text>owned by a Harford County volunteer fire or ambulance company;</text> </level> <level label="2"> <text>held for the future use as a station or substation site, as approved by the Harford County Volunteer Fire and Ambulance Association in their 5–year plan; and</text> </level> <level label="3"> <text>not exempt under § 7–209 of this article;</text> </level> </level> <level label="x"> <text>subject to the condition established under paragraph (4) of this subsection, owner–occupied residential real property:</text> <level label="1"> <level label="A"> <text>whose structural boundaries are within 1,000 feet of a refuse disposal system for which an active permit has been issued to the Harford County government under § 9–204 of the Environment Article;</text> </level> </level> <level label="B"> <text>that was completed on or before June 1, 2010, and is located within the boundaries of Trimble Road, Magnolia Road, Fort Hoyle Road, and Aberdeen Proving Ground property; or</text> </level> <level label="C"> <text>that was completed on or before June 1, 2010, and is located within 250 feet to the west of Fort Hoyle Road, south of parcel no. 01015060, and north of Aberdeen Proving Ground property; and</text> </level> <level label="2"> <text>that is determined by the governing body of Harford County to have been adversely impacted by its proximity to the refuse disposal system;</text> </level> </level> <level label="xi"> <text>real property, only after July 1, 1993, that:</text> <level label="1"> <text>is located in the Harford County Agricultural District in accordance with the Harford County Agricultural Land Preservation Program under Chapter 60 of the Harford County Code; or</text> </level> <level label="2"> <text>becomes subject to an agricultural preservation easement that has been conveyed to Harford County in accordance with the Harford County Agricultural Land Preservation Program, under Chapter 60 of the Harford County Code;</text> </level> </level> <level label="xii"> <text>subject to paragraph (6) of this subsection, real property that is new construction or a substantial improvement to the real property of a commercial or industrial business that:</text> <level label="1"> <text>is or will be doing business in Harford County; and</text> </level> <level label="2"> <text>will employ at least 12 additional full–time local employees by the second year the credit is allowed;</text> </level> </level> <level label="xiii"> <text>subject to paragraph (7) of this subsection, real property:</text> <level label="1"> <text>that is located in a Rural Legacy Area as defined in § 5–9A–02 of the Natural Resources Article; and</text> </level> <level label="2"> <text>for which the property owner has sold the development rights under the Rural Legacy Program established under Title 5, Subtitle 9A of the Natural Resources Article; and</text> </level> </level> <level label="xiv"> <text>real property:</text> <level label="1"> <text>that is adjacent to property that is:</text> </level> <level label="A"> <text>operated as a family farm; and</text> </level> <level label="B"> <text>located in the Harford County Agricultural District or is subject to an agricultural preservation easement that has been conveyed to Harford County or to the Maryland Agricultural Land Preservation Foundation;</text> </level> <level label="2"> <text>that was subdivided from the adjacent property, withdrawn from the agricultural district or agricultural easement, and conveyed to a child of the owner of the adjacent property under a child lot exclusion to build a home on the property; and</text> </level> <level label="3"> <text>the owner of which:</text> </level> <level label="A"> <text>is a child of the owner of the adjacent property; and</text> </level> <level label="B"> <text>continues to help operate the adjacent property as a family farm.</text> </level> </level> </level> <level label="2"> <text>The governing body of Harford County shall adopt procedures that govern the amount of and the conditions of eligibility and method of application for the property tax credit granted under paragraph (1)(vi) of this subsection. The amount of the property tax credit may not be more than the amount of property tax on real property that is associated with the difference between the actual assessment of the land and the maximum allowable agricultural use assessment that the Department establishes.</text> </level> <level label="3"> <level label="i"> <text>A property owner is not eligible for a tax credit for real property under paragraph (1)(viii) of this subsection, and any such tax credit granted shall terminate, if the property owner terminates the agricultural district agreement or the agricultural preservation easement.</text> </level> <level label="ii"> <text>A property owner who has been granted a property tax credit for real property under paragraph (1)(viii) of this subsection, and who subsequently terminates the agricultural preservation district agreement or the agricultural preservation easement shall be liable for all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 3 years from the date that the agricultural district agreement was recorded.</text> </level> </level> <level label="4"> <level label="i"> <text>In this paragraph, “environmental surcharges” means tipping fees that:</text> <level label="1"> <text>are paid to the county by the user of a refuse disposal system; and</text> </level> <level label="2"> <text>have been set at a specific amount per ton of refuse that is deposited at the site of the disposal system.</text> </level> </level> <level label="ii"> <text>A property tax credit may not be granted under paragraph (1)(x) of this subsection unless the governing body of Harford County approves the use of environmental surcharges to offset the total amount of the property tax credits granted.</text> </level> </level> <level label="5"> <level label="i"> <text>A property owner is not eligible for a tax credit for real property under paragraph (1)(xi) of this subsection and any such tax credit granted shall terminate if the property owner withdraws the property from the Harford County Agricultural District.</text> </level> <level label="ii"> <text>A property owner who has been granted a property tax credit for real property under paragraph (1)(xi) of this subsection, and who subsequently withdraws the property from the Agricultural Preservation District shall be liable for all property taxes that the owner would have been liable for if a property tax credit had not been granted.</text> </level> </level> <level label="6"> <text>Except as otherwise provided in this paragraph, the governing body of Harford County may:</text> <level label="i"> <text>provide for the amount of and the conditions of eligibility and method of application for the property tax credit authorized under paragraph (1)(xii) of this subsection;</text> </level> <level label="ii"> <text>review compliance with the conditions of the property tax credit annually; and</text> </level> <level label="iii"> <text>eliminate the credit for any taxpayer if the terms and conditions of the credit are not met.</text> </level> </level> <level label="7"> <text>The governing body of Harford County may provide for the conditions of eligibility and method of application for and the amount of the property tax credit authorized under paragraph (1)(xiii) of this subsection.</text> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Harford County or of a municipal corporation in Harford County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:</text> <level label="i"> <text>owned by any person who:</text> <level label="1"> <text>constructs a housing structure; or</text> </level> <level label="2"> <text>operates a housing project;</text> </level> </level> <level label="ii"> <text>used for a housing structure or project which may contain a community service facility;</text> </level> <level label="iii"> <text>a structure constructed or substantially rehabilitated under § 8 of the United States Housing Act of 1937 primarily for occupancy by elderly individuals;</text> </level> <level label="iv"> <text>receiving rent subsidy; and</text> </level> <level label="v"> <text>operated on a nonprofit or limited distribution basis.</text> </level> </level> <level label="2"> <text>The governing body of Harford County and of a municipal corporation in Harford County, where applicable, shall make an agreement with the owner of property for which a property tax credit is granted under paragraph (1) of this subsection to pay negotiated amounts instead of all county or municipal corporation property taxes. Where applicable, the amount paid shall be apportioned between Harford County and the municipal corporation.</text> </level> </level> <level label="c"> <level label="1"> <text>The governing body of a municipal corporation in Harford County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on real property located within the jurisdiction of the municipal corporation that is owned and occupied as the principal residence of an individual serving as a member of a:</text> <level label="i"> <text>volunteer fire company;</text> </level> <level label="ii"> <text>volunteer ambulance company; or</text> </level> <level label="iii"> <text>ladies’ auxiliary of a volunteer fire company or volunteer ambulance company.</text> </level> </level> <level label="2"> <text>The municipal corporation may provide, by law, for:</text> <level label="i"> <text>the amount of a property tax credit under this subsection;</text> </level> <level label="ii"> <text>the duration of a property tax credit under this subsection; and</text> </level> <level label="iii"> <text>any other provision necessary to carry out this subsection.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>In this subsection, “facility” means a continuing care facility for the aged that:</text> <level label="i"> <text>provides continuing care as defined in § 10–401 of the Human Services Article;</text> </level> <level label="ii"> <text>is licensed as a related institution under Title 19, Subtitle 3 of the Health – General Article;</text> </level> <level label="iii"> <text>is certified by the Department of Aging; and</text> </level> <level label="iv"> <text>is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code or is owned or operated by a person that is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code.</text> </level> </level> <level label="2"> <text>The governing body of Harford County or of a municipal corporation in Harford County may grant, by law, a tax credit against the county or municipal corporation property tax imposed on property that is:</text> <level label="i"> <text>owned or operated by a facility or by a person that is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code; and</text> </level> <level label="ii"> <text>available for use in connection with a facility.</text> </level> </level> <level label="3"> <text>The governing body of Harford County or of a municipal corporation in Harford County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the tax credit under this subsection;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the credit under this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-315" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Howard County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="1"> <text>property that:</text> <level label="i"> <text>is owned by any community association;</text> </level> <level label="ii"> <text>is used for community, civic, educational, library, or park purposes; and</text> </level> <level label="iii"> <text>is not a swimming pool, tennis court, or similar recreational facility;</text> </level> </level> <level label="2"> <text>real property that is subject to the county’s agricultural land preservation program;</text> </level> <level label="3"> <text>subject to subsections (b) and (c) of this section, real property that is new construction or an improvement to real property owned or occupied by a commercial or industrial business that:</text> <level label="i"> <text>is currently or will be doing business in Howard County;</text> </level> <level label="ii"> <text>will employ at least 12 additional full–time local employees by the second year in which the credit is allowed, not including any employee filling a job created when a job function is shifted from an existing location in the State to the location of the new construction or improvement; and</text> </level> <level label="iii"> <text>makes a substantial investment in Howard County, which may be:</text> <level label="1"> <text>the acquisition of a building, land, or equipment that totals at least $2,000,000; or</text> </level> <level label="2"> <text>the creation of 10 positions with salaries greater than the current average annual wage in Howard County;</text> </level> </level> </level> <level label="4"> <text>subject to subsection (b) of this section, real property that is used as a therapeutic riding facility by a nonprofit organization that:</text> <level label="i"> <text>is exempt from taxation under § 501(c)(3) of the Internal Revenue Code;</text> </level> <level label="ii"> <text>provides services to disabled individuals; and</text> </level> <level label="iii"> <text>has at least 85% of its clients who are disabled individuals;</text> </level> </level> <level label="5"> <text>subject to subsection (b) of this section, owner–occupied residential real property that is jointly owned by an individual and the Howard County Housing Commission; and</text> </level> <level label="6"> <text>subject to subsection (b) of this section, residential or commercial real property that has suffered damage caused by a natural disaster.</text> </level> </level> <level label="b"> <text>In establishing a tax credit under subsection (a)(3) through (6) of this section, the governing body of Howard County:</text> <level label="1"> <text>shall develop criteria necessary to implement the credit;</text> </level> <level label="2"> <text>shall designate an agency to administer the credit; and</text> </level> <level label="3"> <text>may specify:</text> <level label="i"> <text>the amount and duration of the credit;</text> </level> <level label="ii"> <text>the qualifications and application procedures for the credit; and</text> </level> <level label="iii"> <text>any other requirement or procedure for the granting or administration of the credit that the governing body considers appropriate.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>A property tax credit under subsection (a)(3) of this section may not exceed the amount of county property tax imposed on the increase in assessment that is due to the new construction or improvements made to the property of the person applying for the credit.</text> </level> <level label="2"> <text>If a property tax credit under subsection (a)(3) of this section is granted for property leased or rented by a commercial or industrial business allowed under this subsection:</text> <level label="i"> <text>the amount of the tax credit allowed shall pass through to the commercial or industrial business that conducts the activity that qualifies for the credit; and</text> </level> <level label="ii"> <text>the term of the tax credit may not exceed the term of the lease and may not exceed 10 years.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Howard County may grant, by law, a property tax credit against the county property tax imposed on real property that is:</text> <level label="i"> <text>located in designated geographic regions of the county;</text> </level> <level label="ii"> <text>owned by specified classes of persons; and</text> </level> <level label="iii"> <text>renovated, upgraded, or rehabilitated in accordance with eligibility criteria established by the county.</text> </level> </level> <level label="2"> <text>The governing body of Howard County, by law, may:</text> <level label="i"> <text>specify the geographic areas of the county, classes of owners, and types of improvements to property eligible for the tax credit;</text> </level> <level label="ii"> <text>establish the amount and duration of the tax credit;</text> </level> <level label="iii"> <text>establish additional eligibility criteria for the tax credit; and</text> </level> <level label="iv"> <text>provide for any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>In this subsection, “dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="2"> <level label="i"> <text>Subject to subparagraph (ii) of this paragraph, the governing body of Howard County may grant, by law, a property tax credit against the county property tax imposed on a dwelling that is owned by an individual:</text> <level label="1"> <text>who has resided in the dwelling for at least 30 consecutive years;</text> </level> <level label="2"> <text>whose combined income, as defined in § 9–104 of this title, does not exceed $75,000; and</text> </level> <level label="3"> <text>who is at least 65 years old.</text> </level> </level> <level label="ii"> <text>The amount of the tax credit granted under this subsection shall equal 100% of any increase in the property tax imposed on the dwelling that is attributable to a county property tax rate that exceeds $1.014 for each $100 of assessment.</text> </level> </level> <level label="3"> <text>The governing body of Howard County may establish, by law:</text> <level label="i"> <text>the duration of the tax credit;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the tax credit.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-316" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Commerce zone” means a priority funding area in Kent County designated by the governing body of Kent County as a commerce zone.</text> </level> <level label="3"> <text>“New, improved, or expanded premises” means commercial or industrial real property, including a building or part of a building that has not been previously occupied, where a business entity locates to conduct business.</text> </level> </level> <level label="b"> <text>The governing body of Kent County may grant, by law, a property tax credit under this section against the county property tax imposed on real property owned by a business entity that meets the requirements specified under this section.</text> </level> <level label="c"> <text>To qualify for a property tax credit under this section, a business entity shall obtain new, improved, or expanded premises in a commerce zone by:</text> <level label="1"> <text>purchasing newly constructed premises;</text> </level> <level label="2"> <text>constructing new premises;</text> </level> <level label="3"> <text>causing new premises to be constructed; or</text> </level> <level label="4"> <text>improving existing premises for occupation by the business entity.</text> </level> </level> <level label="d"> <text>If a business entity meets the requirements under subsection (c) of this section, the property tax credit granted under this section shall equal a percentage of the amount of county property tax imposed on the assessment of the new, improved, or expanded premises, as follows:</text> <level label="1"> <text>50% for each of the first 5 taxable years;</text> </level> <level label="2"> <text>25% in taxable years 6 and 7;</text> </level> <level label="3"> <text>15% in taxable years 8 through 10; and</text> </level> <level label="4"> <text>0% for each taxable year thereafter.</text> </level> </level> <level label="e"> <text>The governing body of Kent County may provide, by law, for:</text> <level label="1"> <text>the specific eligibility requirements for the tax credit authorized under this section;</text> </level> <level label="2"> <text>any additional limitations on eligibility for the credit; and</text> </level> <level label="3"> <text>any other provision necessary to implement the credit.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-317" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Montgomery County and of a municipal corporation in Montgomery County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>personal property that is owned by a nonprofit, nonstock cooperative housing corporation; and</text> </level> <level label="2"> <text>real property that is:</text> <level label="i"> <text>leased, if the payment to the lessor under the lease is limited to:</text> <level label="1"> <text>interest;</text> </level> <level label="2"> <text>amortization of the mortgage; and</text> </level> <level label="3"> <text>expenses that do not include profit or return to the lessor of investment in the real property;</text> </level> </level> <level label="ii"> <text>used only as a theater that contains at least 175 seats; and</text> </level> <level label="iii"> <text>used by a nonprofit community theatrical organization that, except for any clerical or maintenance employee, does not have any paid officer, director, or employee. The organization may be required by the governing body to pay an annual charge for any actual public service rendered.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Montgomery County or of a municipal corporation in Montgomery County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:</text> <level label="i"> <text>real property that is:</text> <level label="1"> <text>a structure or project constructed or substantially rehabilitated under § 8 of the United States Housing Act of 1937 primarily for occupancy by elderly individuals;</text> </level> <level label="2"> <text>receiving a rent subsidy;</text> </level> <level label="3"> <text>operated on a nonprofit or limited dividend distribution basis; and</text> </level> <level label="4"> <level label="A"> <text>located in an area designated by the governing body of Montgomery County or of the municipal corporation in Montgomery County as a commercial revitalization district; and</text> </level> </level> <level label="B"> <text>on application of the property owner, certified by the Montgomery County Department of Housing and Community Development or the municipal corporation department responsible for certification, whichever is applicable, as meeting the qualifications for a tax credit pursuant to the criteria established by Montgomery County or a municipal corporation in Montgomery County under paragraph (3) of this subsection; and</text> </level> </level> <level label="ii"> <text>personal property that is used to improve, replace, or maintain a road, common area, or common facility that is:</text> <level label="1"> <text>owned by a nonprofit organization that is formed only to improve, replace, or maintain the road, common area, or common facility;</text> </level> <level label="2"> <text>established under a town sector, planned retirement community zone, or planned residential community zone of an enacted county zoning ordinance; and</text> </level> <level label="3"> <text>dedicated for the use of all the residents without payment of fee or admission.</text> </level> </level> </level> <level label="2"> <text>The amount of a property tax credit granted under paragraph (1)(i)4 of this subsection may not exceed 25% of the county property tax or the municipal corporation property tax due on the property.</text> </level> <level label="3"> <text>The governing body of Montgomery County or of the municipal corporation shall specify the qualifications for eligibility and conditions of certification for the tax credit under paragraph (1)(i)4 of this subsection.</text> </level> <level label="4"> <text>On application of the governing body of a municipal corporation and approval by the governing body of Montgomery County, the property eligible for a credit against the municipal corporation property tax, under this subsection, shall also receive a credit against the county property tax.</text> </level> </level> <level label="c"> <level label="1"> <text>The governing body of Montgomery County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="i"> <text>real property on which an improvement is made to an existing structure in a neighborhood improvement plan area that the governing body of Montgomery County determines to be a special target area for residential, business, and community redevelopment because of blight or deterioration;</text> </level> <level label="ii"> <text>real property that is:</text> <level label="1"> <text>owned by Bannockburn Cooperators, Incorporated;</text> </level> <level label="2"> <text>leased by Bannockburn Community Club, Incorporated; and</text> </level> <level label="3"> <text>used only for community, civic, educational, and recreational purposes and to promote social welfare; or</text> </level> </level> <level label="iii"> <text>real property for which the county has determined there are development impact tax credits that exceed the amount that can be used under county law.</text> </level> </level> <level label="2"> <text>A property tax credit granted under paragraph (1)(i) of this subsection shall be:</text> <level label="i"> <text>a percentage of the actual cost of the improvements as the governing body of Montgomery County determines for the 1st 4 taxable years that the improved property is subject to county property tax; and</text> </level> <level label="ii"> <text>not allowed after the 1st 4 taxable years that the improved property is subject to property tax.</text> </level> </level> </level> <level label="d"> <text>The governing body of Montgomery County may grant, by law, a property tax credit under this section against the county property tax imposed on the portion of real property that is owned by the American Association of Blood Banks, Incorporated or leased by the American Association of Blood Banks, Incorporated under a lease of 50 years or more and that is necessary for and actually used exclusively for the charitable or educational purposes of that organization.</text> </level> <level label="e"> <level label="1"> <text>In this subsection, “dwelling unit” means a building or portion of a building providing complete living facilities for not more than one family, including, at a minimum, facilities for cooking, sanitation, and sleeping.</text> </level> <level label="2"> <text>The governing body of Montgomery County may grant, by law, to a total of 1,500 dwelling units, a property tax credit against the county property tax imposed on owner-occupied, residential real property that is purchased from July 1, 2000 through June 30, 2002, in specific geographic areas of Montgomery County that:</text> <level label="i"> <text>contain not fewer than 50 dwelling units; and</text> </level> <level label="ii"> <text>are designated by the County Executive of Montgomery County for participation in a demonstration project for neighborhood preservation and stabilization.</text> </level> </level> <level label="3"> <text>In order to qualify for the credit under this subsection:</text> <level label="i"> <text>for the 12-month period immediately prior to purchasing the property, the individual’s principal residence may not have been located in the geographic areas designated under this subsection, unless the individual was not an owner of the property that was the individual’s principal residence; and</text> </level> <level label="ii"> <text>the residential real property must have been purchased in conformance with regulations adopted by the County Executive that are approved by the County Council.</text> </level> </level> <level label="4"> <text>The property tax credit shall equal:</text> <level label="i"> <text>40% of the county property tax for each of the first 5 taxable years after the purchase of the real property;</text> </level> <level label="ii"> <text>35% of the county property tax for the 6th taxable year after the purchase of the real property;</text> </level> <level label="iii"> <text>30% of the county property tax for the 7th taxable year after the purchase of the real property;</text> </level> <level label="iv"> <text>25% of the county property tax for the 8th taxable year after the purchase of the real property;</text> </level> <level label="v"> <text>20% of the county property tax for the 9th taxable year after the purchase of the real property;</text> </level> <level label="vi"> <text>15% of the county property tax for the 10th taxable year after the purchase of the real property; and</text> </level> <level label="vii"> <text>0% of the county property tax for each taxable year thereafter.</text> </level> </level> <level label="5"> <text>The property tax credit shall first apply to the taxable year beginning after the date of the purchase of the eligible real property.</text> </level> <level label="6"> <text>The governing body of Montgomery County may provide, by law, for any other provision necessary to carry out the property tax credit under this subsection.</text> </level> <level label="7"> <level label="i"> <text>The County Executive of Montgomery County shall hold a public hearing prior to the final designation of the geographic areas under paragraph (2) of this subsection.</text> </level> <level label="ii"> <text>Designation of geographic areas shall be made by regulation adopted by the County Executive and approved by the County Council.</text> </level> <level label="iii"> <text>A geographic area may be designated within a municipality only with the approval of the municipality’s governing body.</text> </level> </level> <level label="8"> <text>The Montgomery County Department of Finance shall provide, on an annual basis to those individuals qualifying for the property tax credit under this subsection, a statement certifying qualification for the property tax credit and the amount of the property tax credit being granted. The statement may be provided on or with the annual property tax bill or in another manner as chosen by the local government.</text> </level> <level label="9"> <text>In order to be eligible for a property tax credit under this subsection, an individual shall apply for the credit within 6 months after the title to the residential property has been transferred to the individual.</text> </level> <level label="10"> <level label="i"> <text>The property tax credit granted under this subsection terminates on the sale of the residential real property granted the credit.</text> </level> <level label="ii"> <text>A property owner who purchases residential real property for which the property tax credit has been terminated under this paragraph may apply for, and may be granted, a separate property tax credit if the property owner and the residential real property otherwise meet the conditions of this subsection.</text> </level> </level> </level> <level label="f"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Eligible business entity” means a person who operates or conducts a trade or business on qualified enterprise zone property but does not own the qualified enterprise zone property.</text> </level> <level label="iii"> <text>“Qualified enterprise zone property” means real property that:</text> <level label="1"> <level label="A"> <text>is not used for residential purposes;</text> </level> </level> <level label="B"> <text>is used in a trade or business by an eligible business entity;</text> </level> <level label="C"> <text>is located in an enterprise zone that is designated under Title 5, Subtitle 7 of the Economic Development Article; and</text> </level> <level label="D"> <text>is eligible for the property tax credit under § 9–103 of this title;</text> </level> <level label="2"> <level label="A"> <text>is located within the area encompassed by the Burtonsville Crossroads Neighborhood Plan developed by the Montgomery County Planning Department;</text> </level> </level> <level label="B"> <text>is zoned for commercial or commercial/residential mixed use development; and</text> </level> <level label="C"> <text>has had improvements made on it on or before January 1, 2025; or</text> </level> <level label="3"> <level label="A"> <text>is located within the area encompassed by the Glenmont Shopping Center area, the Metro Station/Layhill Triangle Block, the Winexburg Manor Apartments area, the Glenmont Forest Apartments area, and the Privacy World area of the Glenmont Sector Plan developed by the Montgomery County Planning Department;</text> </level> </level> <level label="B"> <text>is zoned for commercial or commercial/residential mixed use development; and</text> </level> <level label="C"> <text>has had improvements made on it on or before January 1, 2025.</text> </level> </level> </level> <level label="2"> <text>Subject to paragraphs (4) and (5) of this subsection, the governing body of Montgomery County or of a municipal corporation in Montgomery County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on:</text> <level label="i"> <text>improvements made by an eligible business entity to qualified enterprise zone property; and</text> </level> <level label="ii"> <text>personal property owned by an eligible business entity located on qualified enterprise zone property.</text> </level> </level> <level label="3"> <level label="i"> <text>The governing body of Montgomery County or of a municipal corporation in Montgomery County may provide, by law, for:</text> <level label="1"> <text>the amount and duration of a credit under this subsection;</text> </level> <level label="2"> <text>additional eligibility criteria for a credit under this subsection; and</text> </level> <level label="3"> <text>any other provision necessary to carry out a credit under this subsection.</text> </level> </level> <level label="ii"> <text>The governing body of Montgomery County or of a municipal corporation in Montgomery County shall define, by law, the improvements eligible for a credit under this subsection.</text> </level> </level> <level label="4"> <text>The lessor of real property granted a credit under paragraph (2)(i) of this subsection shall reduce the amount of taxes for which an eligible business entity is contractually liable under the lease agreement by the amount of any credit granted under paragraph (2)(i) of this subsection for improvements made by the eligible business entity.</text> </level> <level label="5"> <text>The lessor of real property that receives a credit under § 9–103 of this title may not be granted a credit under this subsection.</text> </level> </level> <level label="g"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Benefit corporation” means a Maryland corporation that elects to be a benefit corporation and complies with Title 5, Subtitle 6C of the Corporations and Associations Article.</text> </level> <level label="iii"> <text>“Benefit limited liability company” means a Maryland limited liability company that elects to be a benefit limited liability company and complies with Title 4A, Subtitle 12 of the Corporations and Associations Article.</text> </level> </level> <level label="2"> <text>The governing body of Montgomery County may grant, by law, a property tax credit under this subsection against the county property tax imposed on real or personal property that is:</text> <level label="i"> <text>owned or leased by a benefit corporation or benefit limited liability company;</text> </level> <level label="ii"> <text>not used for residential purposes; and</text> </level> <level label="iii"> <text>used in a trade or business by a benefit corporation or benefit limited liability company.</text> </level> </level> <level label="3"> <text>The governing body of Montgomery County may provide, by law, for:</text> <level label="i"> <text>criteria for eligibility and certification for the tax credit;</text> </level> <level label="ii"> <text>the amount of the tax credit;</text> </level> <level label="iii"> <text>the duration of the tax credit, for a period not to exceed 10 years;</text> </level> <level label="iv"> <text>regulations and procedures for the application, certification, and uniform processing of requests for the tax credit;</text> </level> <level label="v"> <text>limited aggregate amounts of tax credits granted under this subsection; and</text> </level> <level label="vi"> <text>any other provision necessary to carry out the tax credit under this subsection.</text> </level> </level> </level> <level label="h"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="iii"> <text>“Public safety officer” means:</text> <level label="1"> <text>a firefighter or an emergency medical technician employed full time by the Montgomery County Fire and Rescue Service;</text> </level> <level label="2"> <text>a law enforcement officer employed full time by the Montgomery County Department of Police or by the Montgomery County Sheriff’s Office;</text> </level> <level label="3"> <text>a corrections officer employed full time by the Montgomery County Department of Correction and Rehabilitation; or</text> </level> <level label="4"> <text>a firefighter or an emergency medical technician volunteering at the Montgomery County Fire and Rescue Service who is eligible for an annual stipend under the Length of Service Award Program.</text> </level> </level> </level> <level label="2"> <text>The governing body of Montgomery County may grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling located in Montgomery County that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.</text> </level> <level label="3"> <text>In any taxable year, the credit under this subsection may not exceed:</text> <level label="i"> <text>$2,500 per dwelling; and</text> </level> <level label="ii"> <text>the amount of property tax imposed on the dwelling.</text> </level> </level> <level label="4"> <level label="i"> <text>The Department shall be responsible for the administrative duties that relate to the application and determination of eligibility for the property tax credit under this subsection.</text> </level> <level label="ii"> <text>Montgomery County shall reimburse the Department for the reasonable cost of administering the credit under this subsection.</text> </level> </level> <level label="5"> <text>The governing body of Montgomery County may establish, by law:</text> <level label="i"> <text>subject to paragraph (3) of this subsection, the amount of the credit under this subsection;</text> </level> <level label="ii"> <text>the duration of the credit; and</text> </level> <level label="iii"> <text>additional eligibility requirements for public safety officers to qualify for the credit.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-318" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Prince George’s County shall grant a property tax credit under this section against the county property tax imposed on:</text> <level label="1"> <text>real property:</text> <level label="i"> <text>owned by the Maryland Jaycees, Incorporated; and</text> </level> <level label="ii"> <text>used in the operation of a charitable nonprofit educational or rehabilitation institution of the kind that is exempted under § 7–202 of this article; and</text> </level> </level> <level label="2"> <text>real property owned by the Prince George’s County Chamber of Commerce Foundation, Inc., if the real property:</text> <level label="i"> <text>is acquired on or after November 24, 1973; and</text> </level> <level label="ii"> <text>is not used for a commercial purpose.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Prince George’s County may grant, by law, a property tax credit under this section against county property tax imposed on:</text> <level label="i"> <text>real property that is:</text> <level label="1"> <text>owned by a nonprofit community civic association or corporation; and</text> </level> <level label="2"> <text>dedicated by plat or deed restriction to the use of the lot owners in the community, if the use is not contingent on the payment of:</text> </level> <level label="A"> <text>dues to the association or corporation, unless dues are used only to improve or maintain the real property of the community; or</text> </level> <level label="B"> <text>compensation for admission to or use of the real property, unless the compensation is used only to improve or maintain the real property of the community;</text> </level> </level> <level label="ii"> <text>real property that is owned by the Piscataway Hills Citizens Association;</text> </level> <level label="iii"> <text>real property that is improved to promote housing, community redevelopment, and business revitalization;</text> </level> <level label="iv"> <text>real property used by the property owner to provide child care for the children of at least 25 employees;</text> </level> <level label="v"> <text>real property that is:</text> <level label="1"> <text>owned by the American Center for Physics, Inc.;</text> </level> <level label="2"> <text>leased by the American Center for Physics, Inc. to affiliated societies; and</text> </level> <level label="3"> <text>used only for nonprofit activities relating to the advancement and diffusion of the knowledge of physics and its application to human welfare;</text> </level> </level> <level label="vi"> <text>subject to the condition established under paragraph (6) of this subsection, residential real property that is located within an area that the governing body determines is adversely impacted by its proximity to a refuse disposal system for which a permit has been issued under § 9–204 of the Environment Article;</text> </level> <level label="vii"> <text>real property that is owned by the Kettering–Largo–Mitchellville Boys and Girls Club; and</text> </level> <level label="viii"> <text>agricultural land, including any farm improvement used in connection with an activity that is recognized by the Department as an approved agricultural activity, that is subject to State or county agricultural land preservation programs.</text> </level> </level> <level label="2"> <text>The amount of a property tax credit granted under paragraph (1)(iii) of this subsection is a percentage of the actual cost of the improvements as the governing body of Prince George’s County determines after reassessment by the supervisor. The property tax credit may not be more than the increased tax that results from the improvements as the supervisor determines.</text> </level> <level label="3"> <text>A property tax credit granted under paragraph (1)(iii) of this subsection may not be granted for more than 5 years.</text> </level> <level label="4"> <text>The governing body of Prince George’s County shall define the improvements that are eligible for a tax credit under paragraph (1)(iii) of this subsection.</text> </level> <level label="5"> <text>For purposes of the property tax credit granted under paragraph (1)(iv) of this subsection:</text> <level label="i"> <text>at least 50% of the employees whose children receive child care shall be employed by the property owner;</text> </level> <level label="ii"> <text>in order to qualify for the tax credit, the property owner shall provide the child care in an area of the property that is set aside and dedicated by the property owner exclusively for the child care; and</text> </level> <level label="iii"> <text>the amount of the tax credit may not exceed $1,000 or the amount of the county property tax attributable to the area of the property used for child care due in a taxable year, whichever is less.</text> </level> </level> <level label="6"> <level label="i"> <text>In this paragraph, “environmental surcharges” means tipping fees that:</text> <level label="1"> <text>are paid to the county by the user of a refuse disposal system; and</text> </level> <level label="2"> <text>have been set at a specific amount per ton of refuse that is deposited at the site of the disposal system.</text> </level> </level> <level label="ii"> <text>A property tax credit may not be granted under paragraph (1)(vi) of this subsection unless the governing body of Prince George’s County approves the use of environmental surcharges to offset the total amount of the property tax credits granted.</text> </level> </level> </level> <level label="c"> <text>The governing body of Prince George’s County may grant, by law, a property tax credit under this section against the county property tax or special district tax imposed on:</text> <level label="1"> <text>property that is owned by the Chapel Hill Citizens’ Association;</text> </level> <level label="2"> <text>property that is:</text> <level label="i"> <text>owned by the Clinton Boys and Girls Club; and</text> </level> <level label="ii"> <text>used only for nonprofit athletic recreation;</text> </level> </level> <level label="3"> <text>property that is owned by the East Pines Citizens’ Association;</text> </level> <level label="4"> <text>property that is owned by the Lions Club of Bowie;</text> </level> <level label="5"> <text>property that is owned by the Prince George’s Jaycees, Incorporated;</text> </level> <level label="6"> <text>property that is owned by the Suitland Civic Association, Incorporated;</text> </level> <level label="7"> <text>real property that is:</text> <level label="i"> <text>owned by the Prince George’s County Parks and Recreation Foundation; and</text> </level> <level label="ii"> <text>not used for a commercial purpose;</text> </level> </level> <level label="8"> <text>property that is:</text> <level label="i"> <text>owned by the Freestate Riding Club, Inc.; and</text> </level> <level label="ii"> <text>used only for nonprofit athletic recreation;</text> </level> </level> <level label="9"> <text>property that is owned by a boys and girls club in Prince George’s County that is chartered by the Prince George’s County Boys and Girls Club, Incorporated;</text> </level> <level label="10"> <text>property that is owned by the Lake Arbor Foundation, Incorporated;</text> </level> <level label="11"> <text>property that is:</text> <level label="i"> <text>owned by the George A. and Carmel D. Aman Memorial Trust; and</text> </level> <level label="ii"> <text>known as the George Washington House;</text> </level> </level> <level label="12"> <text>property that:</text> <level label="i"> <text>is owned by Crescent Cities Charities, Incorporated; and</text> </level> <level label="ii"> <text>is not exempt from taxation under Title 7 of this article; and</text> </level> </level> <level label="13"> <text>property that is:</text> <level label="i"> <text>owned by a nonprofit, tax–exempt community development corporation qualified under § 501(c)(3) of the Internal Revenue Code;</text> </level> <level label="ii"> <text>not used for a commercial purpose; and</text> </level> <level label="iii"> <text>located in Prince George’s County on Maryland Route 202 at the intersection with St. Joseph’s Drive.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Prince George’s County may grant, by law, a property tax credit against the county property tax imposed on owner–occupied, residential real property that is purchased from July 1, 2000 through June 30, 2002, specific to two geographic areas of Prince George’s County that:</text> <level label="i"> <text>contain up to 2,500 single–family dwellings in the aggregate; and</text> </level> <level label="ii"> <text>are designated by the County Executive of Prince George’s County for participation in a demonstration project for neighborhood preservation and stabilization.</text> </level> </level> <level label="2"> <text>In order to qualify for the credit under this subsection:</text> <level label="i"> <text>for the 12–month period immediately prior to purchasing the property, the individual’s principal residence may not have been located in the geographic areas designated under this subsection, unless the individual was not an owner of the property that was the individual’s principal residence;</text> </level> <level label="ii"> <text>the designated geographic areas shall be located within two of the following areas:</text> <level label="1"> <text>a priority funding area, as defined in § 5–7B–02 of the State Finance and Procurement Article;</text> </level> <level label="2"> <text>a revitalization tax credit district, as defined in § 10–235.02 established under the Prince George’s County Code; or</text> </level> <level label="3"> <text>an enterprise zone, as defined in § 5–701 of the Economic Development Article; and</text> </level> </level> <level label="iii"> <text>the residential real property must have been purchased in conformance with a resolution adopted by the County Executive that is approved by the County Council.</text> </level> </level> <level label="3"> <text>The property tax credit shall equal:</text> <level label="i"> <text>40% of the county property tax for each of the first 5 taxable years after the purchase of the real property;</text> </level> <level label="ii"> <text>35% of the county property tax for the 6th taxable year after the purchase of the real property;</text> </level> <level label="iii"> <text>30% of the county property tax for the 7th taxable year after the purchase of the real property;</text> </level> <level label="iv"> <text>25% of the county property tax for the 8th taxable year after the purchase of the real property;</text> </level> <level label="v"> <text>20% of the county property tax for the 9th taxable year after the purchase of the real property;</text> </level> <level label="vi"> <text>15% of the county property tax for the 10th taxable year after the purchase of the real property; and</text> </level> <level label="vii"> <text>0% of the county property tax for each taxable year thereafter.</text> </level> </level> <level label="4"> <text>The property tax credit shall first apply to the taxable year beginning after the date of the purchase of the eligible real property.</text> </level> <level label="5"> <text>The governing body of Prince George’s County may provide, by law, for any other provision necessary to carry out the property tax credit under this subsection.</text> </level> <level label="6"> <level label="i"> <text>The County Executive of Prince George’s County shall hold a public hearing prior to the final designation of the geographic areas under paragraph (1) of this subsection.</text> </level> <level label="ii"> <text>Designation of geographic areas shall be made by a resolution adopted by the County Executive and approved by the County Council.</text> </level> </level> <level label="7"> <text>The Prince George’s County Department of Finance shall provide, on an annual basis to those individuals qualifying for the property tax credit under this subsection, a statement certifying qualification for the property tax credit and the amount of the property tax credit being granted. The statement may be provided on or with the annual property tax bill or in another manner as chosen by the local government.</text> </level> <level label="8"> <text>In order to be eligible for a property tax credit under this subsection, an individual shall apply for the credit at least 6 months after the title to the residential property has been transferred to the individual.</text> </level> <level label="9"> <text>The property tax credit granted under this subsection terminates on the sale of the property.</text> </level> </level> <level label="e"> <level label="1"> <text>A property owner who has been granted a property tax credit for agricultural land under subsection (b)(1)(viii) of this section and subsequently withdraws the property from a State or county agricultural land preservation program shall be liable for:</text> <level label="i"> <text>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 subsection (b)(1)(viii) of this section for a period not exceeding 10 years from the date that the property was subject to a State or county agricultural land preservation program;</text> </level> <level label="ii"> <text>interest on the total tax liability as required under § 14–605 of this article; and</text> </level> <level label="iii"> <text>a penalty as required under § 14–703 of this article.</text> </level> </level> <level label="2"> <text>The governing body of Prince George’s County may provide, by law, any procedural or enforcement provision necessary to carry out this subsection.</text> </level> </level> <level label="f"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Green business” means a business that is certified by Prince George’s County and:</text> <level label="1"> <text>primarily distributes, manufactures, markets, or sells green products;</text> </level> <level label="2"> <text>primarily provides services relating to green products; or</text> </level> <level label="3"> <text>primarily provides research and development relating to green products.</text> </level> </level> <level label="iii"> <text>“Green product” means a product that:</text> <level label="1"> <text>is energy or water efficient;</text> </level> <level label="2"> <text>uses healthy, nontoxic materials;</text> </level> <level label="3"> <text>is made from recycled or renewable resources; or</text> </level> <level label="4"> <text>makes current products more energy efficient.</text> </level> </level> </level> <level label="2"> <text>The governing body of Prince George’s County may grant, by law, a property tax credit against the county property tax imposed on real or personal property that is owned or leased by a certified green business.</text> </level> <level label="3"> <text>The governing body of Prince George’s County may provide, by law, for:</text> <level label="i"> <text>criteria for eligibility and certification for the tax credit under this subsection;</text> </level> <level label="ii"> <text>the amount and duration of the tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application, certification, and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the tax credit.</text> </level> </level> <level label="4"> <level label="i"> <text>The County Council and County Executive of Prince George’s County shall jointly appoint an advisory board to provide advice to the governing body of Prince George’s County regarding the implementation of paragraph (3) of this subsection.</text> </level> <level label="ii"> <text>A majority of the members of the advisory board shall be affiliated with a nonprofit environmental organization in the State.</text> </level> </level> </level> <level label="g"> <level label="1"> <text>The governing body of a municipal corporation in Prince George’s County may, by resolution, establish revitalization districts for the purpose of encouraging redevelopment.</text> </level> <level label="2"> <text>The governing body of a municipal corporation in Prince George’s County may grant, by law, a property tax credit against the municipal corporation property tax imposed on real property located within a revitalization district established under this subsection that is:</text> <level label="i"> <text>constructed or substantially redeveloped in conformance with adopted eligibility criteria; and</text> </level> <level label="ii"> <text>reassessed as a result of the construction or redevelopment at a higher value than that assessed prior to the construction or redevelopment.</text> </level> </level> <level label="3"> <text>The governing body of a municipal corporation in Prince George’s County may provide by law:</text> <level label="i"> <text>criteria for the designation of a revitalization district;</text> </level> <level label="ii"> <text>criteria for eligibility for the property tax credit under this subsection;</text> </level> <level label="iii"> <text>the amount and duration of the tax credit;</text> </level> <level label="iv"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="v"> <text>any other provision necessary to carry out the tax credit under this subsection.</text> </level> </level> </level> <level label="h"> <level label="1"> <text>The governing body of Prince George’s County may grant, by law, a property tax credit against the county property tax imposed on residential or commercial real property equipped with a security camera system on the exterior of the property for the purpose of crime prevention or reduction.</text> </level> <level label="2"> <level label="i"> <text>Subject to subparagraph (ii) of this paragraph, the amount of the property tax credit granted under this subsection is equal to the purchase price of each security camera, excluding the costs of installation and accessories.</text> </level> <level label="ii"> <text>For any taxable year, the property tax credit may not exceed the lesser of:</text> <level label="1"> <text>$200 per security camera; or</text> </level> <level label="2"> <text>$500 for a residential property or $750 for a commercial property.</text> </level> </level> </level> <level label="3"> <text>The governing body of Prince George’s County may provide, by law, for:</text> <level label="i"> <text>additional eligibility criteria for the property tax credit under this subsection, including security camera specifications;</text> </level> <level label="ii"> <text>the duration of the tax credit;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the tax credit under this subsection.</text> </level> </level> </level> <level label="i"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Eligible construction” means construction of a new grocery store or any substantial renovation of an existing grocery store.</text> </level> <level label="iii"> <text>“Grocery store” means a store that has:</text> <level label="1"> <text>all major food departments, including produce, meat, seafood, dairy, and canned and packaged goods;</text> </level> <level label="2"> <text>more than 50% of total sales derived from food sales; and</text> </level> <level label="3"> <text>more than 50% of total floor space dedicated to food sales.</text> </level> </level> </level> <level label="2"> <text>The governing body of Prince George’s County may grant, by law, a property tax credit under this subsection against the county property tax imposed on personal property that is owned by a grocery store that:</text> <level label="i"> <text>completes eligible construction; and</text> </level> <level label="ii"> <text>is located in a healthy food priority area.</text> </level> </level> <level label="3"> <text>The governing body of Prince George’s County shall, by local ordinance, designate what constitutes a healthy food priority area for purposes of the tax credit under this subsection, based on the following factors:</text> <level label="i"> <text>the availability of fresh fruit, vegetables, and other healthy foods in the area;</text> </level> <level label="ii"> <text>the income levels of local residents;</text> </level> <level label="iii"> <text>the transportation needs of local residents;</text> </level> <level label="iv"> <text>the availability of public transportation;</text> </level> <level label="v"> <text>any comments from municipal governments, if applicable; and</text> </level> <level label="vi"> <text>any other factors that the governing body considers relevant.</text> </level> </level> <level label="4"> <text>A property tax credit granted under this subsection for a taxable year may not exceed the amount of property tax imposed on the personal property of a grocery store in that year.</text> </level> <level label="5"> <text>The governing body of Prince George’s County may establish, by law:</text> <level label="i"> <text>limits on the cumulative amount of property tax credits granted under this subsection;</text> </level> <level label="ii"> <text>additional limitations on the amount of the credit;</text> </level> <level label="iii"> <text>additional eligibility requirements for grocery stores to qualify for the tax credit under this subsection;</text> </level> <level label="iv"> <text>additional criteria for what constitutes eligible construction that may qualify a grocery store for the tax credit under this subsection; and</text> </level> <level label="v"> <text>any other provisions necessary to carry out this subsection.</text> </level> </level> </level> <level label="j"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Dwelling” has the meaning stated in § 9–105 of this title.</text> </level> <level label="iii"> <level label="1"> <text>“Eligible employee” means an employee of the Prince George’s County Public School System who has been a full–time employee for at least 2 years and owns a dwelling in Prince George’s County.</text> </level> <level label="2"> <text>“Eligible employee” does not include individuals who supply goods or services to the Prince George’s County Public School System on a contractual basis.</text> </level> </level> </level> <level label="2"> <text>The governing body of Prince George’s County may grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling that is owned by an eligible employee who:</text> <level label="i"> <text>did not reside in the county before purchasing the dwelling for which the credit is claimed; and</text> </level> <level label="ii"> <text>is otherwise eligible for the credit authorized under § 9–105 of this title.</text> </level> </level> <level label="3"> <text>For any taxable year, the credit under this subsection may not exceed the lesser of:</text> <level label="i"> <text>$2,500; or</text> </level> <level label="ii"> <text>the amount of the property tax imposed on the dwelling.</text> </level> </level> <level label="4"> <text>The governing body of Prince George’s County may establish, by law:</text> <level label="i"> <text>subject to paragraph (3) of this subsection, the amount of the credit under this subsection;</text> </level> <level label="ii"> <text>the duration of the credit;</text> </level> <level label="iii"> <text>additional eligibility requirements for eligible employees to qualify for the credit;</text> </level> <level label="iv"> <text>procedures for the application and uniform processing of requests for the credit; and</text> </level> <level label="v"> <text>any other provision necessary to carry out this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-319" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Queen Anne’s County and the governing body of a municipal corporation in Queen Anne’s County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is not used for a commercial purpose and is owned by:</text> <level label="1"> <text>the Ingleside Community Group;</text> </level> <level label="2"> <text>the Lions Club of Kent Island, Maryland, Inc.;</text> </level> <level label="3"> <text>the Price Community Club, Incorporated;</text> </level> <level label="4"> <text>the Ruthsburg Community Club, Incorporated;</text> </level> <level label="5"> <text>the Sudlersville Community Betterment Club, Incorporated;</text> </level> <level label="6"> <text>the Templeville Community Association, Incorporated;</text> </level> <level label="7"> <text>the William T. Roe Memorial Range; or</text> </level> <level label="8"> <text>the Kent Island Volunteer Fire Department, Incorporated.</text> </level> </level> <level label="b"> <text>The governing body of Queen Anne’s County shall grant a property tax credit under this section against the county property tax imposed on real property that is:</text> <level label="1"> <text>owned by the Maryland Jaycees, Incorporated; and</text> </level> <level label="2"> <text>used as the principal office of the organization.</text> </level> </level> <level label="c"> <text>The governing body of Queen Anne’s County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:</text> <level label="1"> <text>owned by the Wildfowl Trust of North America, Inc.; and</text> </level> <level label="2"> <text>used solely for:</text> <level label="i"> <text>the maintenance of a natural area for public use;</text> </level> <level label="ii"> <text>a sanctuary for wildlife;</text> </level> <level label="iii"> <text>the environmental education of the public;</text> </level> <level label="iv"> <text>scientific research in ornithology; or</text> </level> <level label="v"> <text>the general management of wildlife.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Queen Anne’s County may grant, by law, a property tax credit under this section against the county property tax imposed on real property owned by a business that:</text> <level label="i"> <text>makes significant real property improvements in the county, including construction, reconstruction, rehabilitation, or expansion of a nonresidential structure; and</text> </level> <level label="ii"> <text>employs at least 12 new additional full–time employees.</text> </level> </level> <level label="2"> <text>In each year following the year in which the nonresidential real property improvements are completed and assessed, a tax credit granted under this subsection may not exceed:</text> <level label="i"> <text>80% of the amount of the county property tax imposed on the increased assessment in the first taxable year;</text> </level> <level label="ii"> <text>60% of the amount of the county property tax imposed on the increased assessment in the second taxable year;</text> </level> <level label="iii"> <text>40% of the amount of the county property tax imposed on the increased assessment in the third taxable year;</text> </level> <level label="iv"> <text>20% of the amount of the county property tax imposed on the increased assessment in the fourth taxable year; and</text> </level> <level label="v"> <text>0% of the amount of the county property tax imposed on the increased assessment in the fifth taxable year and all taxable years after the fifth taxable year.</text> </level> </level> <level label="3"> <text>The governing body of Queen Anne’s County may further define, fix, or limit the amount, terms, scope, and duration of any credit authorized under this subsection.</text> </level> </level> <level label="e"> <level label="1"> <text>The governing body of Queen Anne’s County may grant, by law, a property tax credit under this subsection against the county property tax imposed on real property that is owned by a foster parent of a child.</text> </level> <level label="2"> <text>The governing body of Queen Anne’s County may provide, by law, for:</text> <level label="i"> <text>eligibility criteria for the tax credit under this subsection;</text> </level> <level label="ii"> <text>the amount and duration of the tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the credit under this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-320" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>The governing body of St. Mary’s County may grant, by law, a property tax credit under this section against county property tax imposed on:</text> <level label="i"> <text>property that is:</text> <level label="1"> <text>owned by the St. George’s Island Improvement Association, Incorporated; and</text> </level> <level label="2"> <text>used only for community or civic purposes;</text> </level> </level> <level label="ii"> <text>real property that is owned by the Seventh District Optimist Youth Foundation, Inc.;</text> </level> <level label="iii"> <text>real property, including any improvements, that is subject to a State or a county land preservation program; and</text> </level> <level label="iv"> <text>real property that:</text> <level label="1"> <text>was formerly used solely as a tobacco barn; and</text> </level> <level label="2"> <text>is subject to a tobacco buyout agreement.</text> </level> </level> </level> <level label="2"> <text>In authorizing a credit under paragraph (1)(iv) of this subsection, the governing body of the county may provide, by law, for:</text> <level label="i"> <text>the amount of the credit;</text> </level> <level label="ii"> <text>the duration of the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to administer the credit.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The governing body of St. Mary’s County may grant, by law, a property tax credit against the county property tax imposed on personal property.</text> </level> <level label="2"> <text>A law adopted under paragraph (1) of this subsection may provide for:</text> <level label="i"> <text>the amount of a credit;</text> </level> <level label="ii"> <text>the subclasses of personal property under § 8–101(c) of this article to which the credit applies; and</text> </level> <level label="iii"> <text>other provisions necessary to administer the credit.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>The governing body of St. Mary’s County or of a municipal corporation in St. Mary’s County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:</text> <level label="i"> <text>leased to a nonprofit school; and</text> </level> <level label="ii"> <text>used exclusively for primary or secondary educational purposes.</text> </level> </level> <level label="2"> <text>A property tax credit granted under this subsection shall continue as long as the property is in compliance with the terms of this subsection.</text> </level> </level> <level label="d"> <level label="1"> <text>To encourage the location and development of business operations and expansion of the employment base in St. Mary’s County, the governing body of St. Mary’s County or of a municipal corporation in St. Mary’s County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any property owned or leased by a new or expanding business that creates 10 or more full–time jobs in an industry targeted for expansion by the St. Mary’s County Economic Development Commission.</text> </level> <level label="2"> <text>A tax credit granted under this subsection may not be granted for more than 10 years.</text> </level> </level> <level label="e"> <level label="1"> <text>The governing body of St. Mary’s County may grant, by law, a property tax credit against the county property tax imposed on commercial real property that:</text> <level label="i"> <text>is located in an eligible area of the county; and</text> </level> <level label="ii"> <text>has had improvements made on the property on or after July 1, 2020.</text> </level> </level> <level label="2"> <level label="i"> <text>The amount of the credit authorized under this subsection may not exceed 25% of the county property tax assessed on the property.</text> </level> <level label="ii"> <text>The duration of the credit authorized under this subsection may not exceed 10 years.</text> </level> </level> <level label="3"> <text>If the governing body of St. Mary’s County authorizes a credit under this subsection, the governing body of St. Mary’s County:</text> <level label="i"> <text>may provide, by law, for:</text> <level label="1"> <text>subject to paragraph (2)(i) of this subsection, the amount of the credit;</text> </level> <level label="2"> <text>subject to paragraph (2)(ii) of this subsection, the duration of the credit; and</text> </level> <level label="3"> <text>any other provision necessary to administer the credit; and</text> </level> </level> <level label="ii"> <text>shall define, by law, the areas in the county and the improvements to the property that are eligible for a credit authorized under this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-321" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <text>The governing body of Somerset County may grant, by law, a property tax credit under this section against county property tax imposed on real property owned by the Crisfield Heritage Foundation, Inc.</text> </section> <section article="gtp" article_name="Tax - Property" number="9-322" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Talbot County and the governing body of a municipal corporation in Talbot County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text> <level label="1"> <text>property that:</text> <level label="i"> <text>is owned by the Academy of the Arts, Easton, Maryland, Incorporated;</text> </level> <level label="ii"> <text>is used primarily for the purpose of the organization; and</text> </level> <level label="iii"> <text>is not used primarily for revenue or income–producing purposes;</text> </level> </level> <level label="2"> <text>property that is:</text> <level label="i"> <text>owned by the Bailey’s Neck Park Association; and</text> </level> <level label="ii"> <text>used for charitable purposes;</text> </level> </level> <level label="3"> <text>property that is owned by the Maryland Ornithological Society, Incorporated, or any of its chapters; and</text> </level> <level label="4"> <text>property that is owned by the Tuckahoe Steam and Gas Association, Incorporated.</text> </level> </level> <level label="b"> <text>The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:</text> <level label="1"> <text>property that is owned by the Chesapeake Audubon Society, Inc. and is used solely for:</text> <level label="i"> <text>the environmental education of the public; and</text> </level> <level label="ii"> <text>the maintenance of:</text> <level label="1"> <text>a natural area for public use; or</text> </level> <level label="2"> <text>a sanctuary for wildlife; and</text> </level> </level> </level> <level label="2"> <text>personal property that is:</text> <level label="i"> <text>owned by Chesapeake Wildlife Heritage, Incorporated;</text> </level> <level label="ii"> <text>used primarily for the purpose of the organization; and</text> </level> <level label="iii"> <text>not used primarily for revenue or income–producing purposes.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>The governing body of Talbot County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:</text> <level label="i"> <text>owned or occupied by a commercial or industrial business that is currently or will be doing business in Talbot County; and</text> </level> <level label="ii"> <text>new construction or a substantial improvement to the real property.</text> </level> </level> <level label="2"> <text>The governing body of Talbot County may:</text> <level label="i"> <text>set, by law, the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;</text> </level> <level label="ii"> <text>adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection; and</text> </level> <level label="iii"> <text>provide for any other restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on personal property.</text> </level> <level label="2"> <text>The governing body of Talbot County or of a municipal corporation in Talbot County may, by law:</text> <level label="i"> <text>set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;</text> </level> <level label="ii"> <text>designate subclasses of personal property under § 8–101(c) of this article to which a credit granted under paragraph (1) of this subsection applies;</text> </level> <level label="iii"> <text>provide for any restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection; and</text> </level> <level label="iv"> <text>adopt any other provisions necessary to administer a credit granted under paragraph (1) of this subsection.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax that is imposed on real property that is:</text> <level label="i"> <text>owned by Habitat for Humanity of Talbot & Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future;</text> </level> <level label="ii"> <text>used exclusively for the purpose of rehabilitation and transfer to a private owner; and</text> </level> <level label="iii"> <text>not occupied by administrative or warehouse buildings owned by Habitat for Humanity.</text> </level> </level> <level label="2"> <text>Habitat for Humanity of Talbot & Dorchester Counties, Inc. shall submit an annual written report to the governing body of Talbot County documenting:</text> <level label="i"> <text>all of Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Talbot County; and</text> </level> <level label="ii"> <text>all transactions involving Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Talbot County.</text> </level> </level> <level label="3"> <text>The governing body of Talbot County or of a municipal corporation in Talbot County may, by law:</text> <level label="i"> <text>set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and</text> </level> <level label="ii"> <text>adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-323" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>The governing body of Washington County or of a municipal corporation in Washington County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:</text> <level label="i"> <text>new construction or on an improvement to existing property;</text> </level> <level label="ii"> <text>property that is:</text> <level label="1"> <text>owned by a nonprofit civic association;</text> </level> <level label="2"> <text>used only for a community, civic, educational, or library purpose; and</text> </level> <level label="3"> <text>unless the compensation is used only to improve or maintain the property, use of the property is not contingent on the payment of compensation for admission to or use of the property and failure to pay compensation is not a reason to deny admission to or use of the property;</text> </level> </level> <level label="iii"> <text>real property that is owned by the Women’s Club of Hagerstown, Inc.;</text> </level> <level label="iv"> <text>property that is owned by the Rohrersville Cornet Band of Washington County;</text> </level> <level label="v"> <text>real property that is owned and occupied as the principal residence of an individual serving as:</text> <level label="1"> <text>a volunteer firefighter;</text> </level> <level label="2"> <text>a member of the fire police; or</text> </level> <level label="3"> <text>an emergency medical technician; or</text> </level> </level> <level label="vi"> <text>real property that is owned by the Hagerstown Soccer Club, Inc.</text> </level> </level> <level label="2"> <text>The law adopted under paragraph (1)(i) of this subsection shall specify:</text> <level label="i"> <text>the qualifications for the tax credit;</text> </level> <level label="ii"> <text>the amount of the property tax credit, based on a percentage of the cost of any new construction or of any improvement to existing property, and not based on the increase in the assessment; and</text> </level> <level label="iii"> <text>the duration of the tax credit.</text> </level> </level> <level label="3"> <text>In authorizing a credit under paragraph (1)(v) of this subsection, the governing body of the county or municipal corporation may provide, by law, for:</text> <level label="i"> <text>the amount of the credit;</text> </level> <level label="ii"> <text>the duration of the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to administer the credit.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Washington County shall grant a property tax credit under this section against the county property tax imposed on:</text> <level label="i"> <text>property that is owned by the District 15 Civic Association, Incorporated, of Big Pool, Maryland; and</text> </level> <level label="ii"> <text>real property on which an improvement is made to an existing structure that is located in a historic district.</text> </level> </level> <level label="2"> <text>A property tax credit granted under paragraph (1)(ii) of this subsection shall be:</text> <level label="i"> <text>the following percentage of the increase that is due to the improvement:</text> <level label="1"> <text>100% of the increase in the assessment of the real property in the 1st and 2nd taxable years that the improved structure is subject to the county property tax;</text> </level> <level label="2"> <text>80% of the increase in the assessment of the real property in the 3rd taxable year that the improved structure is subject to the county property tax;</text> </level> <level label="3"> <text>60% of the increase in the assessment of the real property in the 4th taxable year that the improved structure is subject to the county property tax; and</text> </level> <level label="4"> <text>40% of the increase in the assessment of the real property in the 5th taxable year that the improved structure is subject to the county property tax; and</text> </level> </level> <level label="ii"> <text>ended after the 5th taxable year that the improved structure is subject to county property tax.</text> </level> </level> </level> <level label="c"> <text>The governing body of Washington County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="1"> <text>personal property that is owned by Mid–East Milk Lab Services, Incorporated; and</text> </level> <level label="2"> <text>real property that is subject to the county’s agricultural land preservation program.</text> </level> </level> <level label="d"> <level label="1"> <text>In this subsection, “qualifying business” means an industrial or commercial business that is or will be doing business in Washington County, employing five or more full–time employees on a regular basis, and that is initially building or making substantial improvements or otherwise undertaking new construction work.</text> </level> <level label="2"> <text>Notwithstanding § 9–301(b) of this subtitle and subject to paragraph (4) of this subsection, the governing body of Washington County may grant to a qualifying business a property tax credit against all or part of the county property tax levied on real or personal property of the qualifying business for a period not exceeding 5 years.</text> </level> <level label="3"> <text>A property tax credit granted under this subsection may phase in the payment of county property taxes over the period of the credit.</text> </level> <level label="4"> <text>The governing body of Washington County may grant a property tax credit under this subsection only at a public meeting. The decision of the governing body shall be included in its minutes.</text> </level> </level> <level label="e"> <level label="1"> <text>The governing body of Washington County may grant a property tax credit against the county property tax imposed on renovated or rehabilitated business real property located in a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article.</text> </level> <level label="2"> <text>Except as otherwise provided in this subsection, the governing body of the county may provide, by law, for:</text> <level label="i"> <text>the amount of the credit;</text> </level> <level label="ii"> <text>the duration of the credit; and</text> </level> <level label="iii"> <text>any other provision necessary to administer the credit.</text> </level> </level> <level label="3"> <text>A tax credit under this subsection may not exceed the amount of additional property tax assessed as a result of the renovation or rehabilitation.</text> </level> <level label="4"> <text>A tax credit under this subsection is available to a qualified property for no more than 5 years.</text> </level> </level> <level label="f"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <text>“Affiliate” means a person:</text> <level label="1"> <text>that directly or indirectly owns at least 80% of a business entity; or</text> </level> <level label="2"> <text>at least 80% of which is owned, directly or indirectly, by a business entity.</text> </level> </level> <level label="iii"> <text>“Business entity” means a person conducting a trade or business in the State that is subject to the State individual or corporate income tax or insurance premiums tax.</text> </level> <level label="iv"> <text>“Full–time position” means a position requiring at least 840 hours of an individual’s time during at least 24 weeks in a 6–month period.</text> </level> <level label="v"> <level label="1"> <text>“New permanent full–time position” means a position that is:</text> </level> <level label="A"> <text>a full–time position of indefinite duration;</text> </level> <level label="B"> <text>located in Washington County;</text> </level> <level label="C"> <text>newly created, as a result of the establishment, renovation, or expansion of a business facility in the county; and</text> </level> <level label="D"> <text>filled.</text> </level> <level label="2"> <text>“New permanent full–time position” does not include a position that is:</text> </level> <level label="A"> <text>created when an employment function is shifted from an existing business facility of the business entity or its affiliates located in Washington County to another business facility of the same entity or its affiliates, if the position does not represent a net new job in the county;</text> </level> <level label="B"> <text>created through a change in ownership of a trade or business;</text> </level> <level label="C"> <text>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 county;</text> </level> <level label="D"> <text>created when an employment function is contractually shifted from an existing business entity or its affiliates located in the county to another business entity or its affiliates, if the position does not represent a net new job in the county; or</text> </level> <level label="E"> <text>filled for a period of less than 12 months.</text> </level> </level> <level label="vi"> <text>“New, renovated, or expanded premises” means commercial or industrial 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.</text> </level> </level> <level label="2"> <text>The governing body of Washington County may grant, by law, a property tax credit against the county property tax imposed on real property owned or leased by a business entity that meets the requirements specified for the property tax credit under this subsection.</text> </level> <level label="3"> <text>To qualify for a property tax credit under this subsection, before a business entity meets the requirements specified for the property tax credit under paragraph (4) of this subsection, the business entity shall provide written notification to the governing body of Washington County stating:</text> <level label="i"> <text>that the business entity intends to claim the property tax credit; and</text> </level> <level label="ii"> <text>when the business entity expects to meet the requirements specified for the property tax credit under paragraph (4) of this subsection.</text> </level> </level> <level label="4"> <text>To qualify for a property tax credit under this subsection:</text> <level label="i"> <text>an existing business entity in the county shall:</text> <level label="1"> <text>obtain at least an additional 1,500 square feet of new, renovated, or expanded premises by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, renovating existing premises, or leasing previously unoccupied premises; and</text> </level> <level label="2"> <text>employ at least five individuals in new permanent full–time positions during a 12–month period, during which period the business entity also must obtain and occupy the new, renovated, or expanded premises;</text> </level> </level> <level label="ii"> <text>a new business entity locating in the county shall:</text> <level label="1"> <text>obtain at least 2,500 square feet of new, renovated, or expanded premises by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, renovating existing premises, or leasing previously unoccupied premises; and</text> </level> <level label="2"> <text>employ at least 25 individuals in new permanent full–time positions during a 24–month period, during which period the business entity also must obtain and occupy the new, renovated, or expanded premises; or</text> </level> </level> <level label="iii"> <text>a new business entity locating in the county or an existing business entity in the county shall:</text> <level label="1"> <text>invest at least $20,000,000 in capital improvements in the county by purchasing newly constructed premises, constructing new premises, causing new premises to be constructed, renovating existing premises, or leasing previously unoccupied premises; and</text> </level> <level label="2"> <text>as a result of the capital improvements specified in item 1 of this item, create 200 new permanent full–time positions.</text> </level> </level> </level> <level label="5"> <level label="i"> <text>If an existing business entity in the county meets the requirements of paragraph (4)(i) of this subsection, the property tax credit granted under this subsection shall equal a percentage of the amount of property tax imposed on the assessment of the new, renovated, or expanded premises, as follows:</text> <level label="1"> <text>55% in the first taxable year;</text> </level> <level label="2"> <text>40% in the second taxable year; and</text> </level> <level label="3"> <text>25% in the third taxable year.</text> </level> </level> <level label="ii"> <text>If a new business entity locating in the county meets the requirements of paragraph (4)(ii) of this subsection, the property tax credit granted under this subsection shall equal a percentage of the amount of property tax imposed on the assessment of the new, renovated, or expanded premises, as follows:</text> <level label="1"> <text>55% in the first and second taxable years;</text> </level> <level label="2"> <text>40% in the third and fourth taxable years; and</text> </level> <level label="3"> <text>25% in the fifth and sixth taxable years.</text> </level> </level> <level label="iii"> <text>If a new or existing business entity in the county meets the requirements of paragraph (4)(iii) of this subsection, the property tax credit granted under this subsection shall equal a percentage of the amount of county property tax imposed on the assessment of the new, renovated, or expanded premises, as follows:</text> <level label="1"> <text>75% for each of the first 5 taxable years;</text> </level> <level label="2"> <text>70% in the sixth taxable year;</text> </level> <level label="3"> <text>65% in the seventh taxable year;</text> </level> <level label="4"> <text>60% in the eighth taxable year;</text> </level> <level label="5"> <text>55% in the ninth taxable year;</text> </level> <level label="6"> <text>50% in the 10th taxable year;</text> </level> <level label="7"> <text>45% in the 11th taxable year;</text> </level> <level label="8"> <text>40% in the 12th taxable year;</text> </level> <level label="9"> <text>35% in the 13th taxable year;</text> </level> <level label="10"> <text>30% in the 14th taxable year;</text> </level> <level label="11"> <text>25% in the 15th taxable year; and</text> </level> <level label="12"> <text>0% in taxable year 16 and each taxable year thereafter.</text> </level> </level> </level> <level label="6"> <text>The lessor of real property granted a property tax credit under this subsection shall reduce the amount of taxes for which a business entity is contractually liable under the lease agreement by the amount of any credit granted under this subsection for improvements made by the business entity.</text> </level> <level label="7"> <text>The governing body of Washington County shall provide, by law, for:</text> <level label="i"> <text>the specific requirements for eligibility for a property tax credit authorized under this subsection;</text> </level> <level label="ii"> <text>any additional limitations on eligibility for the credit; and</text> </level> <level label="iii"> <text>any other provision appropriate to implement the credit.</text> </level> </level> </level> <level label="g"> <level label="1"> <level label="i"> <text>In this subsection the following words have the meanings indicated.</text> </level> <level label="ii"> <level label="1"> <text>“Disabled veteran” means an individual who:</text> </level> <level label="A"> <text>is a veteran; and</text> </level> <level label="B"> <text>has been declared by the U.S. Department of Veterans Affairs to have a permanent service–connected disability that results from blindness or other disabling cause that:</text> </level> <level label="I"> <text>is reasonably certain to continue for the life of the veteran; and</text> <text>II. was not caused or incurred by misconduct of the veteran.</text> </level> <level label="2"> <text>“Disabled veteran” includes an individual who qualifies posthumously for a service–connected disability.</text> </level> </level> <level label="iii"> <text>“Dwelling house”:</text> <level label="1"> <text>means real property that is:</text> </level> <level label="A"> <text>the legal residence of a disabled veteran or a surviving spouse; and</text> </level> <level label="B"> <text>occupied by not more than two families; and</text> </level> <level label="2"> <text>includes the lot or curtilage and structures necessary to use the real property as a residence.</text> </level> </level> <level label="iv"> <text>“Surviving spouse” means an individual who has not remarried and who is the surviving spouse of a disabled veteran.</text> </level> </level> <level label="2"> <text>The governing body of Washington County may grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling house if:</text> <level label="i"> <text>the dwelling house is owned by:</text> <level label="1"> <text>a disabled veteran; or</text> </level> <level label="2"> <text>a surviving spouse of a disabled veteran, if:</text> </level> <level label="A"> <text>the dwelling house was owned by the disabled veteran at the time of the disabled veteran’s death; and</text> </level> <level label="B"> <text>the surviving spouse meets the requirements of paragraph (4) of this subsection; and</text> </level> </level> <level label="ii"> <text>the application requirements of paragraph (5) of this subsection are met.</text> </level> </level> <level label="3"> <text>The property tax credit granted under this subsection shall equal a percentage of the amount of property tax imposed on the dwelling house that is equal to the percentage of the disabled veteran’s service–connected disability rating.</text> </level> <level label="4"> <text>After a disabled veteran dies, the surviving spouse of the disabled veteran may receive a disabled veteran’s property tax credit for the dwelling house that was formerly owned by the disabled veteran if:</text> <level label="i"> <text>the dwelling house received a property tax credit under this subsection; and</text> </level> <level label="ii"> <text>the surviving spouse owns and resides in the dwelling house.</text> </level> </level> <level label="5"> <level label="i"> <text>A disabled veteran or a surviving spouse of a disabled veteran shall apply for the property tax credit under this subsection by providing to the county:</text> <level label="1"> <text>a copy of the disabled veteran’s discharge certificate from active military, naval, or air service; and</text> </level> <level label="2"> <text>on the form provided by the county, a certification of the disabled veteran’s disability from the U.S. Department of Veterans Affairs.</text> </level> </level> <level label="ii"> <text>The disabled veteran’s certificate of disability may not be inspected by individuals other than:</text> <level label="1"> <text>the disabled veteran; or</text> </level> <level label="2"> <text>appropriate employees of the county.</text> </level> </level> </level> <level label="6"> <text>The governing body of Washington County may provide, by law, for:</text> <level label="i"> <text>the duration of the tax credit;</text> </level> <level label="ii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iii"> <text>any other provision necessary to carry out the tax credit under this subsection.</text> </level> </level> </level> <level label="h"> <text>The governing body of Washington County and of a municipal corporation in Washington County shall grant, by law, a property tax credit equal to 100% of the county or municipal corporation property tax imposed on real property that is:</text> <level label="1"> <text>owned by Platoon 22, Incorporated; and</text> </level> <level label="2"> <text>used to provide housing to veterans.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-324" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The governing body of Wicomico County and the governing body of a municipal corporation in Wicomico County may grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is owned by the East Side Men’s Club, Inc.</text> </level> <level label="b"> <level label="1"> <text>The governing body of Wicomico County may grant, by law, a property tax credit against the county property tax imposed on agricultural land and agricultural easements, not including any improvements, that are located in an agricultural preservation district.</text> </level> <level label="2"> <text>In establishing a tax credit under this subsection, the governing body of Wicomico County shall specify:</text> <level label="i"> <text>the amount and duration of the credit;</text> </level> <level label="ii"> <text>the qualification and application procedures for the credit;</text> </level> <level label="iii"> <text>the circumstances under which the credit shall terminate;</text> </level> <level label="iv"> <text>the liability of the property owner in the event of termination of the credit; and</text> </level> <level label="v"> <text>any other requirement or procedure related to the credit and considered necessary.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>The governing body of Wicomico County or the governing body of a municipal corporation in Wicomico County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property that is owned by the Salisbury Area Chamber of Commerce, Inc.</text> </level> <level label="2"> <text>The governing body of Wicomico County or of a municipal corporation in Wicomico County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of a property tax credit under this subsection; and</text> </level> <level label="ii"> <text>any other provision necessary to carry out this subsection.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>The governing body of Wicomico County or the governing body of a municipal corporation in Wicomico County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is:</text> <level label="i"> <text>owned by Salisbury Neighborhood Housing Services, Inc., with the intention of relinquishing ownership in the near future;</text> </level> <level label="ii"> <text>used for the purposes of development, rehabilitation, and transfer to a private owner; and</text> </level> <level label="iii"> <text>not occupied by administrative or warehouse buildings owned by Salisbury Neighborhood Housing Services, Inc.</text> </level> </level> <level label="2"> <text>If the governing body of Wicomico County or the governing body of a municipal corporation in Wicomico County grants a property tax credit under this subsection, Salisbury Neighborhood Housing Services, Inc., shall submit an annual written report to the governing body that documents the following:</text> <level label="i"> <text>all real property holdings of Salisbury Neighborhood Housing Services, Inc., in the jurisdiction granting the tax credit; and</text> </level> <level label="ii"> <text>all transactions involving real property holdings of Salisbury Neighborhood Housing Services, Inc., in the jurisdiction granting the tax credit.</text> </level> </level> <level label="3"> <text>The governing body of Wicomico County or the governing body of a municipal corporation in Wicomico County may provide, by law, for:</text> <level label="i"> <text>the amount, terms, scope, and duration of the tax credit under this subsection; and</text> </level> <level label="ii"> <text>any other provision necessary to carry out this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-325" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>The governing body of Worcester County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text> <level label="i"> <text>property that is:</text> <level label="1"> <text>owned by the Berlin Community Improvement Association, Incorporated, of Worcester County; and</text> </level> <level label="2"> <text>used only for the nonprofit activities of the organization;</text> </level> </level> <level label="ii"> <text>property that is:</text> <level label="1"> <text>owned by the Marlin Park Association, Incorporated; and</text> </level> <level label="2"> <text>used for nonprofit purposes;</text> </level> </level> <level label="iii"> <text>property that is owned or leased by the Greater Ocean City Health Service Corporation; and</text> </level> <level label="iv"> <text>property that is owned by the Ocean City, Maryland Chamber of Commerce.</text> </level> </level> <level label="2"> <text>The governing body of Worcester County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of a property tax credit under this section; and</text> </level> <level label="ii"> <text>any other provision necessary to carry out this section.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The governing body of Worcester County or the governing body of a municipal corporation in Worcester County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on:</text> <level label="i"> <text>property that is owned by the Pocomoke City Chamber of Commerce;</text> </level> <level label="ii"> <text>real property that is:</text> <level label="1"> <text>owned by the Mayor and City Council of Ocean City;</text> </level> <level label="2"> <text>leased to the Sinepuxent Pier and Improvement Company, Incorporated; and</text> </level> <level label="3"> <text>known as the Ocean City Amusement and Fishing Pier; and</text> </level> </level> <level label="iii"> <text>real property that:</text> <level label="1"> <text>is located in Ocean City on or west of Route 528;</text> </level> <level label="2"> <text>consists of at least 30 acres; and</text> </level> <level label="3"> <text>is actually used exclusively for the operation of an amusement park.</text> </level> </level> </level> <level label="2"> <text>The governing body of Worcester County or of a municipal corporation in Worcester County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of a property tax credit under this subsection;</text> </level> <level label="ii"> <text>additional eligibility criteria for a property tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out this subsection.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>In this subsection, “historically operated amusement park” means real property that is used for mechanical amusement rides, games, and concessions that:</text> <level label="i"> <text>have been continuously owned by members of the same family or by entities of which members of the same family own a controlling interest;</text> </level> <level label="ii"> <text>have been operated at the same general location for a period of more than 100 years and continue to be operated at the same general location; and</text> </level> <level label="iii"> <text>have created a tourist destination at a boardwalk.</text> </level> </level> <level label="2"> <text>The governing body of Worcester County or of a municipal corporation in Worcester County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is actually used as a historically operated amusement park.</text> </level> <level label="3"> <text>The governing body of Worcester County or of a municipal corporation in Worcester County may provide, by law, for:</text> <level label="i"> <text>the amount and duration of the property tax credit under this subsection;</text> </level> <level label="ii"> <text>additional eligibility criteria for the tax credit under this subsection;</text> </level> <level label="iii"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="iv"> <text>any other provision necessary to carry out the credit under this subsection.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-326" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <text>The Mayor and City Council of Baltimore City and the governing body of Baltimore County shall grant a property tax credit against the county property tax imposed on owner-occupied, residential real property that:</text> <level label="1"> <level label="i"> <text>is purchased from July 1, 1996 through June 30, 2002 in a geographic area of Baltimore City, that contains between 800 and 1,500 single-family dwellings; or</text> </level> <level label="ii"> <text>is purchased from July 1, 1996 through June 30, 2005 in either of two geographic areas of Baltimore County, that contain between:</text> <level label="1"> <text>800 and 1,400 single-family dwellings in one geographic area; and</text> </level> <level label="2"> <text>2,000 and 2,400 single-family dwellings in another geographic area; and</text> </level> </level> </level> <level label="2"> <text>is designated by the Mayor of Baltimore City or the County Executive of Baltimore County, respectively, for participation in a demonstration project for neighborhood preservation and stabilization.</text> </level> </level> <level label="b"> <text>In order to qualify for the credit under this section:</text> <level label="1"> <text>for the 12-month period immediately prior to purchasing the property, the individual’s principal residence may not have been located in the geographic areas designated under this section, unless the individual was not an owner of the property that was the individual’s principal residence; and</text> </level> <level label="2"> <text>the residential real property must have been purchased in conformance with the guidelines regarding government housing assistance programs established by the Mayor and City Council of Baltimore City and the governing body of Baltimore County.</text> </level> </level> <level label="c"> <text>The property tax credit shall equal:</text> <level label="1"> <text>40% of the county property tax for each of the first 5 taxable years after the purchase of the real property;</text> </level> <level label="2"> <text>35% of the county property tax for the 6th taxable year after the purchase of the real property;</text> </level> <level label="3"> <text>30% of the county property tax for the 7th taxable year after the purchase of the real property;</text> </level> <level label="4"> <text>25% of the county property tax for the 8th taxable year after the purchase of the real property;</text> </level> <level label="5"> <text>20% of the county property tax for the 9th taxable year after the purchase of the real property;</text> </level> <level label="6"> <text>15% of the county property tax for the 10th taxable year after the purchase of the real property; and</text> </level> <level label="7"> <text>0% of the county property tax for each taxable year thereafter.</text> </level> </level> <level label="d"> <text>The property tax credit shall first apply to the taxable year beginning after the date of the purchase of the eligible real property.</text> </level> <level label="e"> <text>The Mayor and City Council of Baltimore City and the governing body of Baltimore County may provide, by law, for any other provision necessary to carry out the property tax credit under this section.</text> </level> <level label="f"> <text>The Mayor and City Council of Baltimore City and the governing body of Baltimore County shall hold a public hearing prior to the final designation of the geographic area under subsection (a) of this section.</text> </level> <level label="g"> <text>The Mayor and City Council of Baltimore City and the governing body of Baltimore County shall provide, on an annual basis to those individuals qualifying for the property tax credit under this section, a statement certifying qualification for the property tax credit and the amount of the property tax credit being granted. The statement may be provided on or with the annual property tax bill or in another manner as chosen by the local government.</text> </level> <level label="h"> <text>In order to be eligible for a property tax credit under this section, an individual shall apply for the credit within 6 months after the title to the residential property has been transferred to the individual.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-327" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Eligible county” means Allegany County and Garrett County.</text> </level> <level label="3"> <text>“Eligible dwelling” means newly constructed residential real property:</text> <level label="i"> <text>that has not been previously occupied since its construction;</text> </level> <level label="ii"> <text>for which the building permit for construction was issued on or after June 1, 2024; and</text> </level> <level label="iii"> <text>occupied by the purchaser of the dwelling as the purchaser’s principal residence.</text> </level> </level> </level> <level label="b"> <text>The governing body of an eligible county or a municipal corporation located in an eligible county may grant, by law, a property tax credit against the property tax imposed on an eligible dwelling if the eligible dwelling is constructed or equipped with:</text> <level label="1"> <text>a sprinkler system installed in accordance with Title 9, Subtitle 2 of the Public Safety Article or local law;</text> </level> <level label="2"> <text>an on–site sewage disposal system installed in accordance with Title 9 of the Environment Article or local law; or</text> </level> <level label="3"> <text>fixed broadband Internet access service connectivity.</text> </level> </level> <level label="c"> <text>The credit allowed under this section:</text> <level label="1"> <text>may not exceed $10,000; and</text> </level> <level label="2"> <text>may be claimed in the taxable year that the property qualifies for the credit and the 4 taxable years following the taxable year in which the property qualifies for the credit.</text> </level> </level> <level label="d"> <text>The governing body of an eligible county or a municipal corporation located in an eligible county that grants a property tax credit under this section may provide, by law, for:</text> <level label="1"> <text>subject to the limitation under subsection (c)(1) of this section, the amount of the credit;</text> </level> <level label="2"> <text>additional eligibility criteria for the credit;</text> </level> <level label="3"> <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text> </level> <level label="4"> <text>any other provision necessary to carry out the tax credit under this section.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-401" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="4" subtitle_name="Counties to Which General Provisions Are Not Applicable"> <level label="a"> <text>In this section, “dwelling”:</text> <level label="1"> <text>means a newly constructed or substantially rehabilitated dwelling in Baltimore City, that is unsold, unrented, and unoccupied; and</text> </level> <level label="2"> <text>does not include land.</text> </level> </level> <level label="b"> <text>A property tax credit granted under this section applies only to the county property tax.</text> </level> <level label="c"> <text>The governing body of Baltimore City may grant a property tax credit not exceeding 100% against the county tax imposed on the dwelling.</text> </level> <level label="d"> <level label="1"> <text>A property tax credit under this section may not be granted:</text> <level label="i"> <text>for any dwelling that is used as an office or sample home by the builder or the owner; or</text> </level> <level label="ii"> <text>for more than 3 dwellings of an owner each year.</text> </level> </level> <level label="2"> <text>This section does not change the regular assessment procedures that are applicable in Baltimore City.</text> </level> </level> <level label="e"> <text>The governing body of Baltimore City may provide for procedures necessary to apply for a property tax credit under this section.</text> </level> <level label="f"> <text>When the owner of a dwelling applies to the governing body of Baltimore City for a property tax credit under this section, the owner shall certify that the dwelling is unsold, unrented, and unoccupied.</text> </level> <level label="g"> <text>A recipient of a property tax credit under this section shall send immediately to the governing body of Baltimore City a notice that the dwelling has been sold, rented, or occupied.</text> </level> <level label="h"> <text>A property tax credit granted under this section is available:</text> <level label="1"> <text>as long as the dwelling remains unsold, unrented, and unoccupied; and</text> </level> <level label="2"> <text>over a continuous period of time not exceeding 1 year for any dwelling.</text> </level> </level> <level label="i"> <text>If a recipient of a property tax credit under this section fails to comply with the provisions of this section, the property tax credit under this section is forfeited immediately.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="9-402" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="4" subtitle_name="Counties to Which General Provisions Are Not Applicable"> <level label="a"> <text>In this section, “county” means:</text> <level label="1"> <text>Anne Arundel County;</text> </level> <level label="2"> <text>Frederick County;</text> </level> <level label="3"> <text>Howard County;</text> </level> <level label="4"> <text>Montgomery County; and</text> </level> <level label="5"> <text>Prince George’s County.</text> </level> </level> <level label="b"> <text>Instead of a property tax credit, the governing body of a county may provide, by law, a grant to any eligible elderly or disabled renter.</text> </level> <level label="c"> <text>The governing body of a county may establish any qualification for the grant, including an income limit.</text> </level> <level label="d"> <text>The governing body of a county shall fund the grant from the appropriate county source.</text> </level> <level label="e"> <text>This section may not be construed to deny the governing body of a county the power to alter, amend, or repeal any law adopted under this section.</text> </level> </section>