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<section article="gtp" article_name="Tax - Property" number="9-303" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable">
  <level label="a">
    <text>The governing body of Anne Arundel County and of a municipal corporation in Anne Arundel County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:</text>
    <level label="1">
      <text>property that is:</text>
      <level label="i">
        <text>owned by the United States Naval Academy Alumni Association, Incorporated;</text>
      </level>
      <level label="ii">
        <text>located at the corner of College Avenue and King George Street in Annapolis, Maryland; and</text>
      </level>
      <level label="iii">
        <text>known as Ogle Hall;</text>
      </level>
    </level>
    <level label="2">
      <text>property that is:</text>
      <level label="i">
        <text>owned by the Naval Academy Athletic Association; and</text>
      </level>
      <level label="ii">
        <text>used for athletic events and purposes;</text>
      </level>
    </level>
    <level label="3">
      <text>real property that is owned by the Three Rivers Sportsmen, Incorporated; and</text>
    </level>
    <level label="4">
      <text>property that is owned by the Maryland Ornithological Society, Incorporated.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation tax imposed on real property that is:</text>
      <level label="i">
        <text>owned by a nonprofit community civic association or corporation; and</text>
      </level>
      <level label="ii">
        <text>dedicated by plat or deed restriction to the use of the lot owners in the community, if the use is not contingent on the payment of:</text>
        <level label="1">
          <text>dues to the association or corporation, unless the dues are used only to improve or maintain the property of the community; or</text>
        </level>
        <level label="2">
          <text>compensation for admission to or use of the property, unless the compensation is used only to improve or maintain the property of the community.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>The governing body of Anne Arundel County may grant, by law, a property tax credit under this section against the county tax imposed on real property that is:</text>
      <level label="i">
        <text>owned by the Village Commons Community Center, Incorporated; or</text>
      </level>
      <level label="ii">
        <text>leased by Anne Arundel Community College at Arundel Mills.</text>
      </level>
    </level>
    <level label="3">
      <level label="i">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation tax imposed on real property that is owned by Habitat for Humanity of the Chesapeake, Incorporated.</text>
      </level>
      <level label="ii">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text>
        <level label="1">
          <text>the amount, terms, scope, and duration of the credit granted under this paragraph; and</text>
        </level>
        <level label="2">
          <text>any other provision necessary to administer the credit granted under this paragraph.</text>
        </level>
      </level>
    </level>
    <level label="4">
      <level label="i">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:</text>
        <level label="1">
          <text>leased to a public charter school, as defined in § 9–102 of the Education Article; and</text>
        </level>
        <level label="2">
          <text>used exclusively for primary or secondary educational purposes.</text>
        </level>
      </level>
      <level label="ii">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text>
        <level label="1">
          <text>the amount and duration of the tax credit under this paragraph;</text>
        </level>
        <level label="2">
          <text>additional eligibility criteria for the tax credit under this paragraph, including a requirement that the tax credit benefit the public charter school;</text>
        </level>
        <level label="3">
          <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text>
        </level>
        <level label="4">
          <text>any other provision necessary to carry out the credit under this paragraph.</text>
        </level>
      </level>
    </level>
    <level label="5">
      <level label="i">
        <level label="1">
          <text>In this paragraph the following words have the meanings indicated.</text>
        </level>
        <level label="2">
          <text>“Benefit corporation” means a Maryland corporation that elects to be a benefit corporation and complies with Title 5, Subtitle 6C of the Corporations and Associations Article.</text>
        </level>
        <level label="3">
          <text>“Benefit limited liability company” means a Maryland limited liability company that elects to be a benefit limited liability company and complies with Title 4A, Subtitle 12 of the Corporations and Associations Article.</text>
        </level>
      </level>
      <level label="ii">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on real or personal property that is:</text>
        <level label="1">
          <text>owned or leased by a benefit corporation or benefit limited liability company;</text>
        </level>
        <level label="2">
          <text>not used for residential purposes; and</text>
        </level>
        <level label="3">
          <text>used in a trade or business by a benefit corporation or benefit limited liability company.</text>
        </level>
      </level>
      <level label="iii">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text>
        <level label="1">
          <text>additional eligibility criteria for the tax credit;</text>
        </level>
        <level label="2">
          <text>the amount of the tax credit;</text>
        </level>
        <level label="3">
          <text>the duration of the tax credit, for a period not to exceed 10 years;</text>
        </level>
        <level label="4">
          <text>regulations and procedures for the application, certification, and uniform processing of requests for the tax credit;</text>
        </level>
        <level label="5">
          <text>a limitation on the aggregate amount of tax credits granted under this paragraph; and</text>
        </level>
        <level label="6">
          <text>any other provision necessary to carry out the tax credit under this paragraph.</text>
        </level>
      </level>
    </level>
    <level label="6">
      <level label="i">
        <level label="1">
          <text>In this paragraph the following words have the meanings indicated.</text>
        </level>
        <level label="2">
          <text>“Blind individual” means an individual who has a permanent impairment of both eyes that:</text>
        </level>
        <level label="A">
          <text>causes central visual acuity, with corrective glasses, of 20/200 or less in the better eye; or</text>
        </level>
        <level label="B">
          <text>causes central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye.</text>
        </level>
        <level label="3">
          <text>“Dwelling house” means real property that:</text>
        </level>
        <level label="A">
          <text>is the legal residence of a blind individual;</text>
        </level>
        <level label="B">
          <text>is occupied by not more than two families; and</text>
        </level>
        <level label="C">
          <text>includes the lot or curtilage, and structures necessary to use the real property as a residence.</text>
        </level>
      </level>
      <level label="ii">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on $15,000 of the assessment value of a dwelling house that is owned by a blind individual.</text>
      </level>
      <level label="iii">
        <level label="1">
          <text>Except as provided in subsubparagraph 2 of this subparagraph, if a property tax credit under this paragraph is granted, it shall be granted in addition to any property tax exemption authorized by law.</text>
        </level>
        <level label="2">
          <text>An individual may not receive both a property tax credit under this paragraph and an exemption under § 7–208 of this article.</text>
        </level>
      </level>
      <level label="iv">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text>
        <level label="1">
          <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text>
        </level>
        <level label="2">
          <text>any other provision necessary to administer the tax credit under this paragraph.</text>
        </level>
      </level>
    </level>
    <level label="7">
      <level label="i">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on real property that is owned by and used as the principal residence of an individual who is at least 62 years old and of limited income.</text>
      </level>
      <level label="ii">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text>
        <level label="1">
          <text>the amount and duration of the property tax credit under this paragraph;</text>
        </level>
        <level label="2">
          <text>income eligibility criteria and any additional eligibility criteria for the tax credit;</text>
        </level>
        <level label="3">
          <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text>
        </level>
        <level label="4">
          <text>any other provision necessary to administer the tax credit under this paragraph.</text>
        </level>
      </level>
    </level>
    <level label="8">
      <level label="i">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of the real property on which an improvement is substantially completed if:</text>
        <level label="1">
          <text>the property is owned by a business having at least 25 employees; and</text>
        </level>
        <level label="2">
          <text>the improvement contains an area set aside and dedicated exclusively for a child care center that is:</text>
        </level>
        <level label="A">
          <text>registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article; or</text>
        </level>
        <level label="B">
          <text>licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.</text>
        </level>
      </level>
      <level label="ii">
        <text>The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.</text>
      </level>
      <level label="iii">
        <text>Subject to subparagraph (ii) of this paragraph, the governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text>
        <level label="1">
          <text>the amount and duration of the property tax credit under this paragraph; and</text>
        </level>
        <level label="2">
          <text>any other provision necessary to carry out the property tax credit under this paragraph.</text>
        </level>
      </level>
    </level>
    <level label="9">
      <level label="i">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of real property, including any improvement, that contains an area set aside and dedicated exclusively for a day care center that is:</text>
        <level label="1">
          <text>registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article;</text>
        </level>
        <level label="2">
          <text>licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;</text>
        </level>
        <level label="3">
          <text>licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health – General Article; or</text>
        </level>
        <level label="4">
          <text>licensed as a day care center for adults under Title 14, Subtitle 3 of the Health – General Article.</text>
        </level>
      </level>
      <level label="ii">
        <text>The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.</text>
      </level>
      <level label="iii">
        <text>Subject to subparagraph (ii) of this paragraph, the governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:</text>
        <level label="1">
          <text>the amount of the property tax credit under this paragraph;</text>
        </level>
        <level label="2">
          <text>the duration of a property tax credit under this paragraph; and</text>
        </level>
        <level label="3">
          <text>any other provision necessary to carry out this paragraph.</text>
        </level>
      </level>
      <level label="iv">
        <text>A credit under this paragraph may not be granted if the real property qualifies for a credit under paragraph (8) of this subsection.</text>
      </level>
    </level>
    <level label="10">
      <level label="i">
        <level label="1">
          <text>In this paragraph the following words have the meanings indicated.</text>
        </level>
        <level label="2">
          <text>“Eligible construction” means construction of a new supermarket or any substantial renovation of an existing supermarket.</text>
        </level>
        <level label="3">
          <text>“Supermarket” means a grocery store that has:</text>
        </level>
        <level label="A">
          <text>all major food departments, including produce, meat, seafood, dairy, and canned and packaged goods;</text>
        </level>
        <level label="B">
          <text>more than 50% of total sales derived from food sales; and</text>
        </level>
        <level label="C">
          <text>more than 50% of total floor space dedicated to food sales.</text>
        </level>
      </level>
      <level label="ii">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation personal property tax imposed on personal property that is owned by a supermarket that:</text>
        <level label="1">
          <text>completes eligible construction; and</text>
        </level>
        <level label="2">
          <text>is located in a food desert retail incentive area.</text>
        </level>
      </level>
      <level label="iii">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County shall, by law, designate what constitutes a food desert retail incentive area for purposes of the tax credit under this paragraph.</text>
      </level>
      <level label="iv">
        <text>A property tax credit granted under this paragraph for a taxable year may not exceed the amount of property tax imposed on the personal property of a supermarket in that year.</text>
      </level>
      <level label="v">
        <text>The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may establish, by law:</text>
        <level label="1">
          <text>limits on the cumulative amount of property tax credits granted under this paragraph;</text>
        </level>
        <level label="2">
          <text>additional limitations on the amount of the credit;</text>
        </level>
        <level label="3">
          <text>additional eligibility requirements for supermarkets to qualify for the tax credit under this paragraph;</text>
        </level>
        <level label="4">
          <text>additional criteria for what constitutes eligible construction that may qualify a supermarket for the tax credit under this paragraph; and</text>
        </level>
        <level label="5">
          <text>any other provisions necessary to carry out this paragraph.</text>
        </level>
      </level>
    </level>
  </level>
  <level label="c">
    <text>The governing body of Anne Arundel County shall grant a property tax credit under this section against county property tax imposed on real property that is owned by the Davidsonville Ruritan Foundation, Incorporated.</text>
  </level>
  <level label="d">
    <text>The governing body of Anne Arundel County may grant, by law, a property tax credit under this section against the county tax imposed on real property:</text>
    <level label="1">
      <text>that is subject to the State’s or county’s agricultural land preservation program; or</text>
    </level>
    <level label="2">
      <level label="i">
        <text>that is located in a Rural Legacy Area as defined in § 5–9A–02 of the Natural Resources Article; and</text>
      </level>
      <level label="ii">
        <text>for which the property owner has sold the development rights under the Rural Legacy Program established under Title 5, Subtitle 9A of the Natural Resources Article.</text>
      </level>
    </level>
  </level>
</section>
