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.
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:
the total value of all property tax credits granted;
an itemized list of all of the property tax credits granted for real property; and
an itemized list of the property tax credits granted for personal property.
The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall:
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
identify clearly on the tax roll the properties that are granted a property tax credit under 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 against the county or municipal corporation property tax imposed on any improvement of real property that is:
located on cemetery property exempt from property tax on real property under § 7-201 of this article; and
used as a dwelling by an employee of the owner of the cemetery property.
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:
a solar energy device;
a geothermal energy device; or
a qualifying energy conservation device.
A county or municipal corporation may provide, by law, for:
the amount of a property tax credit under this section;
the duration of a property tax credit under this section not exceeding 3 years;
the definition of:
a solar energy device;
a geothermal energy device; and
a qualifying energy conservation device; and
any other provision necessary to carry out this section.
To qualify under this section, a structure shall:
have historic value;
have architectural value; or
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:
an architecturally compatible new structure that is located in a historic district; or
a landmark.
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.
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.
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.
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.
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.
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.
In this section, “eligible improvements” means significant improvements to, or restoration or rehabilitation of, historic or heritage properties.
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:
preserve and protect the heritage of the State as represented by its remaining historic buildings and structures;
stimulate the positive aspects of historic or heritage preservation, such as economic development and employment opportunities; and
implement and effect local government planning activities aimed at preserving historic structures, sites, districts, and heritage areas.
It is the intent of the General Assembly that:
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;
the methods and procedures to implement a program for the purposes of this section be determined by the applicable local government; and
State financial assistance to a local government not be conditioned upon the local government implementing a program under this section.
The governing body of each county, except in Baltimore City, and the governing body of each municipal corporation may:
implement, by law, a program that provides for a property tax credit not to exceed the difference between:
the property tax that, but for the tax credit, would be payable after the completion of eligible improvements; and
the property tax that would be payable if the eligible improvements were not made; and
adopt any requirements and procedures that are necessary or appropriate to carry out the purposes of this section.
The Mayor and City Council of Baltimore City may:
implement, by law, a program that provides a property tax credit not to exceed:
for property tax credits initially granted prior to October 1, 2014, and for the duration of the credit, the difference between:
the real property tax on the most recent full cash value of the property before the commencement of eligible improvements; and
the real property tax on the most recent full cash value of the property after completion of the eligible improvements; or
for property tax credits initially granted on or after October 1, 2014, and for the duration of the credit, the difference between:
the real property tax on the full cash value of the property before the commencement of eligible improvements; and
the real property tax on the full cash value of the property after completion of the eligible improvements; and
adopt any requirements and procedures that are necessary or appropriate to carry out the purposes of this section.
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.
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.
A property tax credit provided for under this section shall:
be subject to eligibility requirements no less stringent than those applicable to credits authorized under § 9–204 of this subtitle;
be for a period that does not exceed 10 years for each property;
apply to eligible improvements which are:
located within the boundaries of:
a property listed individually on the National Register of Historic Places, or a national register historic or landmark district;
a property or district designated as a historic property or district under local law; or
a property included within the boundaries of a certified heritage area under § 13–1111 of the Financial Institutions Article; and
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.
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:
locates in the county or municipal corporation;
expands in the county or municipal corporation; or
develops a new product or industrial process.
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.
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.
The Mayor and City Council of Baltimore City or the appropriate governing body may:
adopt regulations necessary to carry out this section; and
provide any other restriction or condition considered desirable.
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.
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.
A taxpayer must apply to receive a tax credit under this section.
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.
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.
A taxpayer shall state under oath that the facts in the application are true.
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.
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.
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:
the information required under § 9-201(b) of this subtitle regarding the tax credit; and
an itemized list of the property tax credits granted for manufacturing personal property described in § 7-225 of this article.
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.
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.
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.
Valuation and assessment of agricultural land shall be made in the same manner as any other real property in the county.
In this section, “dwelling” means:
a newly constructed or substantially rehabilitated single dwelling unit that is unsold or unrented; or
newly constructed or substantially rehabilitated commercial property that is unsold or unrented.
“Dwelling” does not include land.
A property tax credit granted under this section applies only to county or municipal corporation property tax.
This section does not apply to Baltimore City.
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.
The appropriate governing body may:
determine the amount of the eligibility requirements for this credit; and
provide for procedures necessary to apply for a property tax credit under this section.
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.
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.
A property tax credit granted under this section is available:
as long as the dwelling remains unsold or unrented; and
over a continuous period of time not exceeding 1 year.
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.
This section does not change regular assessment procedures.
In this section, “open space” or “open area” means:
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;
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:
the Maryland-National Capital Park and Planning Commission; or
the Department of Natural Resources; and
real property subject to an easement of interest in the property that:
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
is permanently conveyed or assigned to:
the federal, the State, or local government; or
the Maryland-National Capital Park and Planning Commission.
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”.
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:
Anne Arundel County.
Calvert County.
Charles County.
Frederick County.
Harford County.
Howard County.
Montgomery County.
Prince George’s County.
St. Mary’s County.
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:
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:
the federal, the State, or local government; or
the Maryland-National Capital Park and Planning Commission; and
the option agreement:
provides that the conveyance is in fee simple;
provides that the conveyance is made within a fixed period not exceeding 20 years;
provides that the price of the conveyance does not exceed the fair market value of the real property when the option is executed; and
contains provisions as the grantee deems necessary to preserve the real property as an “open space” or “open area”.
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:
any procedural or enforcement provision necessary to carry out this section; and
any condition that is uniformly applied in the granting of a property tax credit under this section.
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.
A functional category may include:
a country club;
a woodland;
a commercial golf course; and
a golf driving range.
A geographical category may include:
a river basin real property;
a conservation area; and
a stream valley.
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.
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.
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.
An easement or interest previously conveyed may be extended for any period of time.
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.
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.
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.
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:
the county or municipal corporation;
an industrial development corporation; or
a private shippers’ association.
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:
to supplement the revenues of the railroad company; or
to contribute to the restoration or maintenance of the operating property.
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.
In Frederick County a property tax credit granted under this section shall continue from year to year until the property is conveyed.
The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out this section.
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.
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.
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.
In Frederick County, a taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year.
A taxpayer shall state under oath that the facts in the application are true.
In this section the following words have the meanings indicated.
“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:
had a relationship of mutual interdependence with the fallen public safety officer or judicial officer; and
resided with the fallen public safety officer or judicial officer in the dwelling.
“Disabled public safety officer or judicial officer” means an individual who:
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
became disabled:
as a result of or in the course of employment as a law enforcement officer, a correctional officer, or a judicial officer; or
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.
“Dwelling” means real property that:
is the legal residence of a disabled public safety officer or judicial officer, a surviving spouse, or a cohabitant; and
is occupied by not more than two families.
“Dwelling” includes the lot or curtilage and structures necessary to use the real property as a residence.
“Fallen public safety officer or judicial officer” means an individual who dies:
as a result of or in the course of employment as a law enforcement officer, a correctional officer, or a judicial officer; or
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.
“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.
“Surviving spouse” means a surviving spouse, who has not remarried, of a fallen public safety officer or judicial officer.
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:
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;
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;
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
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.
A county or municipal corporation:
shall define, by law, who is a:
public safety officer; and
judicial officer; and
may provide, by law, for:
the amount and duration of a property tax credit allowed under this section;
any additional limitation to the number of years the dwelling was acquired within the date of an adjudication of disability or death; and
any other provision necessary to carry out the provisions 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 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.
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.
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:
registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article;
licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;
licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health – General Article; or
licensed as a day care center for adults under Title 14, Subtitle 3 of the Health – General Article.
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.
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:
the amount of the property tax credit under this section;
the duration of a property tax credit under this section; and
any other provision necessary to carry out this section.
A credit under this section may not be granted if the real property qualifies for a credit under § 9–214 of this subtitle.
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:
the property is owned by a business having at least 25 employees; and
the improvement contains an area set aside and dedicated exclusively for a child care center that is:
registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article; or
licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.
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.
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:
the amount and duration of the property tax credit under this section; and
any other provision necessary to carry out the property tax credit under this section.
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.
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.
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.
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.
The county shall reimburse the Department for the reasonable cost of administering the Tax Credit Program under this section.
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.
The Mayor and City Council of Baltimore City or the governing body of a county:
may alter, by law, the following provisions for purposes of a local supplement granted under this section:
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;
the percentages and combined income levels specified under § 9–104(g) of this title; and
the limitation on combined net worth or combined gross income of the homeowner under § 9–104(j) of this title; and
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.
The additional eligibility criteria provided under paragraph (2)(ii) of this subsection may include:
criteria limiting eligibility for a local supplement granted under this section to homeowners:
who have reached a certain age;
who have resided in their dwellings for more than a certain number of years; or
whose assessments have increased more than a certain percentage over a certain period of time;
any combination of the criteria specified in item (i) of this paragraph; and
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.
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.
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.
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.
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.
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.
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.
The governing body of a municipal corporation:
may alter, by law, the following provisions for purposes of a local supplement granted under this section:
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;
the percentages and combined income levels specified under § 9–104(h) of this title; and
the limitation on combined net worth or combined gross income of the homeowner under § 9–104(j) of this title; and
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.
The additional eligibility criteria provided under paragraph (2)(ii) of this subsection may include:
criteria limiting eligibility for a local supplement granted under this section to homeowners:
who have reached a certain age;
who have resided in their dwelling for more than a certain number of years; or
whose assessments have increased more than a certain percentage over a certain period of time;
any combination of the criteria specified in item (i) of this paragraph; and
any additional criteria for eligibility that the governing body of a municipal corporation determines to be necessary or appropriate.
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.
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.
The governing body of a county or of a municipal corporation may provide, by law, for:
subject to subsection (d) of this section, the amount and duration of the property tax credit under subsection (a) of this section; and
any other provision necessary to carry out the property tax credit under subsection (a) of this section.
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.
In this section:
“nonstructural shoreline stabilization measure” means an erosion control measure that:
is dominated by tidal wetland vegetation; and
is designed to preserve the natural shoreline, minimize erosion, and establish aquatic habitat; and
“nonstructural shoreline stabilization measure” includes marsh or other tidal wetland creation or a living shoreline.
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:
erection or placement of bulkheads, groins, or other erosion control devices;
measures required to stabilize waterside, shorelines, and banks; and
measures required to change drainage patterns.
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:
meet the standards of a nonstructural shoreline stabilization measure; or
meet the standards of a structural shoreline stabilization measure if:
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
the Maryland Department of the Environment has granted the taxpayer a waiver from the construction of a nonstructural shoreline stabilization measure.
The standards specified in paragraph (2) of this subsection do not apply to the implementation of a measure required to change drainage patterns.
A county or municipal corporation may provide, by law, for:
the amount of a property tax credit under this section;
the duration of a property tax credit under this section;
subject to subsection (a) of this section, the definition of erosion control structures, devices, and procedures qualifying for the credit; and
any other provision necessary to carry out 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 against the county or municipal corporation property tax imposed on rental dwellings of owners who provide reduced rents for any tenant who:
is at least 65 years old;
has been found permanently and totally disabled and has qualified for benefits under:
the Social Security Act;
the Railroad Retirement Act;
any federal act for service members; or
any federal retirement system; or
has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.
The county or municipal corporation may provide, by law, for:
the specific requirements for eligibility for a tax credit authorized under this section;
additional limitations on eligibility for the credit;
the amount and duration of the credit; and
any other provision appropriate to implement the credit.
In this section the following words have the meanings indicated.
“Conservation land” means real property that is:
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;
acquired by a land trust on or after July 1, 1991; and
owned in fee by that land trust;
owned by the Potomac Conservancy; or
owned by the Western Shore Conservancy.
“Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.
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:
to assist in the preservation of a natural area;
for the environmental education of the public;
generally to promote conservation;
for the maintenance of:
a natural area for public use; or
a sanctuary for wildlife; or
to conserve agricultural land and to promote continued agricultural use of the land.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the property tax credit under this section; and
any other provision necessary to carry out the property tax credit under this section.
To qualify for a property tax credit under this section, a land trust shall:
be certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and
obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.
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%.
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.
The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may provide by law for:
the amount of a property tax credit under this section; and
any other provisions necessary to carry out this section.
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:
for that portion of the property that is leased, occupied, and used by a religious group or organization exclusively for:
public religious worship;
educational purposes; or
office space necessary to support or maintain public religious worship or educational purposes; and
for which the religious group or organization is contractually liable.
The credit under this section does not apply:
to property that is leased, occupied, or used for the purpose of making a profit; or
when the religious group or organization no longer occupies the property.
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.
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:
required by law to be built and maintained on the property; and
built and maintained in compliance with the applicable law.
A county or municipal corporation may provide, by law, for:
the amount of a property tax credit under this section;
the duration of a property tax credit under this section;
subject to subsection (a) of this section, the definition of a sediment control pond or stormwater management structure qualifying for the credit; and
any other provision necessary to carry out this section.
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:
for that portion of the property that is leased, occupied, and used by a municipal corporation; and
for which the municipal corporation is contractually liable under the lease.
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.
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.
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.
This subsection governs the implementation of the property tax credit granted under subsection (a) of this section.
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.
The property tax credit for a property may not exceed 50% of the real property tax assessed on that property.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
For any taxable year, the amount of a property tax credit granted under this section may not exceed the lesser of:
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
the county or municipal corporation property tax otherwise due for that taxable year.
A tax credit granted under this section may not be granted for more than 10 years.
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.
A property tax credit may be granted under this section if a designee of the county or municipal corporation:
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
during construction and on completion of construction, reviews and approves the implementation of the renovations as conforming with the approved plans.
The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may establish:
additional limitations on the amount or duration of credits under this section;
additional standards for eligibility for the credit; or
procedures or requirements for the review and approval of credits.
In this section the following words have the meanings indicated.
“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.
“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.
“Qualified brownfields site” has the meaning stated in § 5–301 of the Economic Development Article.
“Taxing jurisdiction” means:
a county or Baltimore City; or
a municipal corporation.
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.
If a taxing jurisdiction elects to participate in the Program in accordance with this section, the taxing jurisdiction shall notify the Department of Commerce.
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.
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:
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
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.
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.
Subject to the limitation in paragraph (3) of this subsection, a taxing jurisdiction may:
vary the percentage of the additional property tax credit granted under this subsection; and
establish additional eligibility criteria for any additional property tax credit granted.
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.
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.
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.
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.
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.
A taxing jurisdiction shall terminate any property tax credit under this section if:
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
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.
In this section the following words have the meanings indicated.
“Affiliate” means a person:
that directly or indirectly owns at least 80% of a business entity; or
80% of which is owned, directly or indirectly, by a business entity.
“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.
“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.
“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.
“New permanent full–time position” means a position that is:
a full–time position of indefinite duration; or
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;
located in Maryland;
newly created, as a result of the establishment or expansion of a business facility in the State; and
filled.
“New permanent full–time position” does not include a position that is:
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;
created through a change in ownership of a trade or business;
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;
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
filled for a period of less than 12 months.
“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.
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.
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.
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.
A tax credit may not be granted under this section if:
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
the new or expanded premises has otherwise been granted a tax credit or exemption under this article for the taxable year.
To qualify for a tax credit under this section, the new or expanded premises must be located in:
a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article; or
a qualified opportunity zone designated under § 1400Z–1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County.
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.
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:
that it intends to claim the property tax credit or enhanced property tax credit;
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
when it expects to obtain the new or expanded premises and hire the required number of employees in the new permanent full–time positions.
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.
To qualify for a property tax credit under this subsection, a business entity shall:
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
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
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.
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:
52% for the 1st and 2nd taxable years;
39% in the 3rd and 4th taxable years;
26% in the 5th and 6th taxable years; and
0% for each taxable year thereafter.
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:
28% in the 1st and 2nd taxable years;
21% in the 3rd and 4th taxable years;
14% in the 5th and 6th taxable years; and
0% for each taxable year thereafter.
For a business entity to qualify for an enhanced property tax credit under this subsection, the business entity, along with its affiliates, shall:
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;
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
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;
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
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
in Montgomery County only:
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
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:
receiving an employer provided subsidized health care benefits package;
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.
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:
manufacturing or mining;
transportation or communications;
agriculture, forestry, or fishing;
research, development, or testing;
biotechnology;
computer programming, data processing, or other computer–related services;
central services as defined in § 6–101 of the Economic Development Article;
the operation of central administrative offices or a company headquarters as defined in § 6–101 of the Economic Development Article;
a public utility;
warehousing; or
business services.
To qualify for the enhanced property tax credit under this subsection, a business entity shall:
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;
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
during the 6–year hiring period, comply with all other requirements for the credits described in this subsection and in any applicable local law.
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.
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:
the new or expanded premises;
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
the personal property located on the premises described in items 1 and 2 of this subparagraph.
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.
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.
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.
The same State tax credit cannot be applied more than once against different taxes by the same taxpayer.
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:
the full amount of the excess is used; or
the expiration of the 5th taxable year after the taxable year in which the State tax credit is claimed.
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.
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.
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.
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.
The governing body of the county or municipal corporation shall provide, by law, for:
the specific requirements for eligibility for a tax credit authorized under this section;
any additional limitations on eligibility for the credit;
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
any other provision appropriate to implement the credit.
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:
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
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.
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:
for each credit granted for that year, the following information:
the amount of the credit;
the name and address of the business entity;
the investment associated with the credit;
whether the credit resulted from an expansion, a relocation, or a new business;
the number of jobs associated with the credit;
whether the business entity had a presence in the State prior to receiving the credit and the business entity’s years of operation; and
the total number of individuals employed by the business entity; and
whether the business entity is in compliance with the requirements for the tax credit.
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.
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.
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.
In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law.
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.
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.
A county or municipal corporation may provide, by law, for:
the amount of a property tax credit under this section;
the duration of a property tax credit under this section;
the criteria and qualifications necessary to receive the credit;
the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and
any other provision necessary to carry out this section.
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:
the environmental education of the public; or
the maintenance of:
a natural area for public use; or
a sanctuary for wildlife.
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.
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:
was built primarily for office, industrial, or other commercial purposes;
was last used for office, industrial, or other commercial purposes; and
is renovated for use primarily as housing.
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:
eligibility criteria;
application procedures; and
provisions for a payment in lieu of taxes to the county or municipal corporation by the recipient of the tax credit.
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.
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:
the amount and duration of the tax credit under this section; and
any other provision necessary to carry out the credit under 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 real property that is rehabilitated under regulations adopted by the governing body.
A property tax credit granted under this section may not extend beyond the first 10 years after the rehabilitation is completed.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may, by law:
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;
limit eligibility for the credit to real property used for specified purposes or to real property located in designated revitalization areas; or
otherwise provide additional requirements for eligibility or additional limitations for a tax credit granted under 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 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.
In this section, “community association” means:
a neighborhood organization that:
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;
is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code;
requires as a condition of membership, the voluntary payment of monetary dues or membership fees at least annually; and
is organized and operated for one or more of the following purposes:
relief of neighborhood tensions;
prevention of community deterioration;
provision of relief to the poor, underprivileged, or distressed;
preservation of historic areas;
community revitalization; or
promotion of the common good and social welfare of the people of the community; or
an umbrella organization that:
consists of coalitions of several neighborhood organizations as described in paragraph (1) of this subsection; and
addresses issues that affect broad areas of the county or municipal corporation where the umbrella organization is located.
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:
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;
the community association is in good standing, if it is organized as a Maryland corporation; and
the personal property is valued at $8,000 or less.
In this section the following words have the meanings indicated.
“Existing electricity generation facility” means an electricity generation facility that:
exists in a county before June 1, 2001; and
receives approval for a modification under § 7–205 of the Public Utilities Article.
“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.
“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.
“New electricity generation facility” means an electricity generation facility that:
locates in a county on or after June 1, 2001; and
receives a certificate of public convenience and necessity under § 7–207 of the Public Utilities Article.
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.
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.
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.
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:
is located in an arts and entertainment district; and
is wholly or partially constructed or renovated to be capable for use by a qualifying residing artist or an arts and entertainment enterprise.
A tax credit granted under this section may not be granted for more than 10 years.
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.
A county or municipal corporation may provide, by law, for:
the amount of a property tax credit under this section;
the duration of a property tax credit under this section;
the criteria and qualifications necessary to receive the credit; and
any other provision necessary to carry out this section.
Subject to paragraph (2) of this subsection, in this section, “high performance building” means a building that:
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;
is a residential building that achieves at least a silver rating according to the International Code Council’s 700 National Green Building Standards;
achieves at least a comparable rating according to any other appropriate rating system; or
meets comparable green building guidelines or standards approved by the State.
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.
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.
A county or municipal corporation may provide, by law, for:
the amount of a property tax credit under this section;
the duration of a property tax credit under this section;
the criteria and qualifications necessary to receive the credit; and
any other provision necessary to carry out this section.
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:
the homeowner is otherwise eligible for the credit allowed under § 9-105 of this title;
the dwelling is:
damaged or destroyed due to a natural disaster; and
subsequently repaired or reconstructed;
the dwelling is revalued after the dwelling is repaired or reconstructed; and
as a result of the revaluation, the assessment of the dwelling exceeds the last assessment of the dwelling; and
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.
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.
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.
A credit under this section may not be granted for more than 3 years.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may:
establish procedures or requirements for the application, review, and approval of tax credits under this section;
establish additional eligibility criteria such as age, income level, or assessment value; and
notify the Department of any credits that have been granted under this section.
The credit under this section may not be claimed for a dwelling for which repair or reconstruction is completed before September 18, 2003.
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.
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:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the administration of requests for the tax credit under this section; and
any other provision necessary to carry out the tax credit under this section.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the property tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out this section.
In this section the following words have the meanings indicated.
“Acquired dwelling” means a dwelling:
that was owned by a qualified displaced homeowner;
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
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.
“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.
“Dwelling” has the meaning stated in § 9–105 of this title.
“Qualified displaced homeowner” means a property owner who:
qualified for a credit under § 9–105 of this title for an acquired dwelling for the acquisition year; and
did not receive compensation for increased property taxes resulting from the loss of the credit under § 9–105 of this title.
“Replacement dwelling” means a dwelling that is purchased by a qualified displaced homeowner by the end of the taxable year following the acquisition year.
“Taxable assessment” has the meaning stated in § 9–105 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 as provided in this section against the county or municipal corporation property tax imposed on a replacement dwelling.
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.
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.
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:
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
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%.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the property tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out this section.
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.
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:
owns, controls, or leases the space that is used as a business incubator;
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
is represented on the governance board that authorizes the annual budget of the business incubator.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the property tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out this section.
In this section, “family assistance dwelling” means a house, and the lot or curtilage on which the house is erected, if the house:
is not a vacation home;
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
is the only residence of an individual who:
is the brother, sister, half–brother, half–sister, spouse, parent, step–parent, grandparent, child, step–child, adopted child, or grandchild of the homeowner;
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
is entitled to low income assistance benefits under a federal or State program.
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.
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:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the credit under this section.
In this section the following words have the meanings indicated.
“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.
“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.
“Commercial fishing vessel” means a vessel that is:
owned or leased by a person possessing a tidal fish license under § 4–701 of the Natural Resources Article; and
used in a commercial fish operation.
“Commercial marina” means a marina that leases at least 20% of its slips to commercial fishing vessels.
“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.
“Commercial waterfront property” means real property that:
is adjacent to the tidal waters of the State;
is used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility; and
for the most recent 3–year period, has produced an average annual gross income of at least $1,000.
“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.
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.
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:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the credit under this section.
In this section, “accessibility feature” means:
a no–step entrance allowing access into a residence;
interior passage doors providing at least a 32–inch–wide clear opening;
grab bars around a toilet, tub, or shower installed to support at least 250 pounds;
light switches, outlets, and thermostats placed in wheelchair–accessible locations;
lever handles on doors; and
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.
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.
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:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the credit under this section.
In this section:
“marine trade waterfront property” means real property that:
is adjacent to the tidal waters of the State;
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
for the most recent 3–year period, has produced an average annual gross income of at least $1,000; and
“marine trade waterfront property” includes:
marinas, boat ramps, boat hauling and repair facilities, fishing facilities, and any other boating facilities; and
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.
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.
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:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the credit under this section.
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:
owned by Habitat for Humanity with the intention of relinquishing ownership in the near future;
used for the purposes of development, rehabilitation, and transfer to a private owner; and
not occupied by administrative or warehouse buildings owned by Habitat for Humanity.
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:
all of Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit; and
all transactions involving Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law:
set the amount, terms, scope, and duration of a credit granted under subsection (a) of this section; and
adopt any other provision necessary to administer a credit granted under subsection (a) of this section.
In this section the following words have the meanings indicated.
“Urban agricultural property” means real property that is:
not assessed as agricultural land under § 8–209 of this article; and
used for urban agricultural purposes.
“Urban agricultural purposes” means:
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;
environmental mitigation activities, including stormwater abatement, pollinator habitat creation and maintenance, and groundwater protection;
community development activities, including recreational activities, food donations, and food preparation and canning classes;
economic development activities, including employment and training opportunities, and direct sales to restaurants and institutions;
produce stands used for the sale of produce raised on the premises; and
agricultural education and agritourism activities.
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.
Except as provided in paragraph (2) of this subsection, a tax credit under this section shall be granted for 5 years.
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.
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:
notice of the termination of the credit at least 1 year in advance; and
the opportunity for comment and appeal.
The jurisdiction granting a tax credit under this section may extend the tax credit for an additional 5 years.
Jurisdictions may prioritize renewals of the credit based on the specific priorities of the individual jurisdiction.
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:
the amount of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the credit under this section.
In this section the following words have the meanings indicated.
“Grocery store” means an entity:
whose primary business is selling food at retail to the general public for off–premises consumption; and
at least 20% of the gross receipts of which are derived from the retail sale of fresh produce, meats, and dairy products.
“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.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the credit under this section.
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.
The Department of Housing and Community Development shall adopt regulations that establish application procedures for the designation of a neighborhood conservation area based on:
the concentration of foreclosure activity;
the concentration of blighted or vacant properties; and
the location within a priority funding area, with preference given to sustainable communities under § 6–201 of the Housing and Community Development Article.
In order to qualify for the credit under this section:
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
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall provide, by law, for:
the amount of the property tax credit authorized under this section for each taxable year after the purchase of the residential real property;
the designation of certain geographic areas as neighborhood conservation areas for purposes of the tax credit authorized under this section;
any additional limitations on eligibility for the credit under this section; and
any other provision necessary to implement the credit under this section.
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.
The statement may be provided on or with the annual property tax bill or in another manner as chosen by the local government.
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:
the tax credit program;
the designated neighborhood conservation areas;
the number of residential properties within neighborhood conservation areas that qualify for the tax credit under this section; and
the economic impact of the tax credits granted under this section on the neighborhood conservation areas.
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.
“Qualifying investment” includes costs incurred for:
elevators;
fire suppression systems;
means of ingress or egress; or
architectural or engineering services related to installation or rehabilitation of these or similar building features.
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.
The tax credit under this section may:
not exceed 50% of the amount of qualifying investment in a structure; and
be granted for up to a 10–year period in an equal amount each year.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the maximum amount of the tax credit that may be provided to a single recipient or all recipients in a taxable year;
additional eligibility criteria for the tax credit;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit.
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:
not operating property of a railroad or public utility; and
owned or leased by a business entity that:
has been in operation for no more than 2 years; or
has no more than 15 employees.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit under this section.
In this section the following words have the meanings indicated.
“Dwelling” has the meaning stated in § 9–105 of this title.
“Eligible individual” means:
an individual who is at least 65 years old;
an individual who is at least 65 years old and is a retired service member;
a surviving spouse, who is at least 65 years old and has not remarried, of a retired service member;
an individual who:
is an active duty, retired, or honorably discharged service member; and
has a service–connected disability as defined in a local law enacted under this section; or
a surviving spouse of an individual described under item (iv) of this paragraph who has not remarried.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the property tax credit under this section;
the maximum assessed value of a dwelling that is eligible for the tax credit under this section;
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;
criteria that define a service–connected disability of an eligible individual described under subsection (a)(3)(iv) of this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit under this section.
In this section the following words have the meanings indicated.
“Dwelling” has the meaning stated in § 9–105 of this title.
“Homeowner” has the meaning stated in § 9–105 of this title.
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:
located in a revitalization district;
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
reassessed at a higher value.
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:
100% for the first taxable year following the first reassessment after the improvements are made;
80% for the second taxable year following the first reassessment after the improvements are made;
60% for the third taxable year following the first reassessment after the improvements are made;
40% for the fourth taxable year following the first reassessment after the improvements are made;
20% for the fifth taxable year following the first reassessment after the improvements are made; and
0% for each taxable year thereafter.
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.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit.
In this section, “dwelling” has the meaning stated in § 9–105 of this title.
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.
The governing body of a county or a municipal corporation:
shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and
may establish, by law:
the amount of the credit under this section;
the duration of the credit;
additional eligibility requirements for public safety officers to qualify for the credit;
procedures for the application and uniform processing of requests for the credit; and
any other provisions necessary to carry out 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 against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.
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:
the amount and duration of the property tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the credit; and
any other provision necessary to carry out this section.
In this section the following words have the meanings indicated.
“Dwelling” has the meaning stated in § 9–105 of this title.
“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:
receiving and processing 9–1–1 requests for emergency assistance;
other support functions directly related to 9–1–1 requests for emergency assistance; or
dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.
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.
For any taxable year, the credit under this section may not exceed the lesser of:
$2,500 per dwelling; or
the amount of property tax imposed on the dwelling.
The governing body of a county or a municipal corporation may establish, by law:
subject to subsection (c) of this section, the amount of the credit under this section;
the duration of the credit;
additional eligibility requirements for 9–1–1 specialists to qualify for the credit;
procedures for the application and uniform processing of requests for the credit; and
any other provisions necessary to carry out this section.
In this section the following words have the meanings indicated.
“Base year” means the taxable year immediately before the taxable year in which a property tax credit under this section is to be granted.
“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.
“Base year value” does not include the value of any new real property that was first assessed in the base year.
“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.
“Qualified opportunity fund” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.
“Qualified opportunity zone business property” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may establish, by law:
the amount and duration of the credit under this section;
additional eligibility criteria for the credit under this section;
procedures for the application and uniform processing of requests for the credit; and
any other provisions necessary to carry out this section.
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:
the tax credit program; and
the economic impact of the tax credits granted under this section on the opportunity zones.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section; and
any other provision necessary to carry out this section.
In this section the following words have the meanings indicated.
“Disabled veteran” means an individual who:
is a veteran; and
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:
is reasonably certain to continue for the life of the veteran; and
was not caused or incurred by misconduct of the veteran; or
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.
“Dwelling house”:
means real property that is:
the legal residence of a disabled veteran; and
occupied by not more than two families; and
includes the lot or curtilage and structures necessary to use the real property as a residence.
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:
the dwelling house is owned by a disabled veteran;
the disabled veteran’s federal adjusted gross income for the immediately preceding taxable year does not exceed:
$150,000, if filing an individual income tax return; or
$300,000, if filing a joint income tax return; and
the application requirements of subsection (d) of this section are met.
The property tax credit granted under this section shall equal:
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
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%.
A disabled veteran shall apply for the property tax credit under this section by providing to the county or municipal corporation:
a copy of the disabled veteran’s discharge certificate from active military, naval, air, or space service; and
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.
The disabled veteran’s certificate of disability may not be inspected by individuals other than:
the disabled veteran; or
appropriate employees of the county or municipal corporation.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the duration of the tax credit;
regulations and procedures for the application and uniform processing of requests for the tax credit;
the definition of surviving spouse and the amount and duration of the tax credit for the surviving spouse;
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
any other provision necessary to carry out the tax credit under this section.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit under this section.
In this section, “dwelling” has the meaning stated in § 9–105 of this title.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation:
shall define, by law, who is a fallen service member; and
may provide, by law, for:
the amount and duration of the tax credit;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit under this section.
In this section the following words have the meanings indicated.
“Dwelling house” has the meaning stated in § 7–208 of this article.
“Surviving spouse” has the meaning stated in § 7–208 of this article.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit;
additional eligibility requirements for the tax credit;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit.
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.
To qualify for the credit under this section, a hotel shall substantially increase the assessed value of the property.
To qualify for the credit under this section, a residential development project shall:
include at least 20 residential units; and
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.
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:
the amount and duration of the tax credit under this section;
eligibility requirements for the tax credit;
application procedures for the tax credit; and
any other provision necessary to carry out this section.
In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.
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:
is located in a tourism zone; and
is owned by a qualifying tourism enterprise.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit under this section.
In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit under this section.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section; and
any other provision necessary to carry out this section.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section; and
any other provision necessary to carry out this section.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section; and
any other provision necessary to carry out this section.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section; and
any other provision necessary to carry out this section.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section; and
any other provision necessary to carry out this section.
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:
an arts and entertainment district designated under Title 4, Subtitle 7 of the Economic Development Article;
a Main Street Maryland community designated by the Department of Housing and Community Development;
a Baltimore Main Street as designated by the Mayor and City Council of Baltimore City; or
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
application procedures for the tax credit under this section; and
any other provision necessary to carry out the tax credit under this section.
In this section the following words have the meanings indicated.
“Discount store” means a retail store that offers for sale:
a combination and variety of convenience and consumer shopping goods; and
the majority of the items in the inventory at a price not to exceed $5.
“Retail use” does not include use by:
a discount store;
a self–service storage facility;
a licensed retailer of cigarettes under Title 16 of the Business Regulation Article;
a licensed other tobacco products retailer or tobacconist, as defined in § 16.5–101 of the Business Regulation Article;
an electronic smoking devices retailer or a vape shop vendor, as defined in § 16.7–101 of the Business Regulation Article; or
a holder of a Class A retail alcoholic beverages license under Division II of the Alcoholic Beverages and Cannabis Article.
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.
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.
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the amount and duration of the tax credit under this section;
additional eligibility criteria for the tax credit;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit under this section.
In this section, “dwelling” has the meaning stated in § 9–105 of this title.
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:
a mortgage or deed of trust provided by a nonprofit entity; and
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.
The tax credit under this section shall be in an amount up to the difference between the tax imposed on:
the full assessed value of the dwelling; and
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.
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
the duration of the tax credit under this section;
additional eligibility criteria for the tax credit under this section;
regulations and procedures for the application and uniform processing of requests for the tax credit; and
any other provision necessary to carry out the tax credit under this section.