<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="9-314" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="3" subtitle_name="Counties to Which General Provisions Are Applicable">
  <level label="a">
    <level label="1">
      <text>The governing body of Harford County may grant, by law, a property tax credit under this section against the county property tax imposed on:</text>
      <level label="i">
        <text>real property that is:</text>
        <level label="1">
          <text>owned by any incorporated community association:</text>
        </level>
        <level label="A">
          <text>whose membership is limited to voluntary subscriptions of the residents of the community or development; and</text>
        </level>
        <level label="B">
          <text>that may not assess a fee against a resident or property owner based on property values; and</text>
        </level>
        <level label="2">
          <text>used as a public park, playground, or picnic area;</text>
        </level>
      </level>
      <level label="ii">
        <text>property that is:</text>
        <level label="1">
          <text>owned by the Habonim Camp Association Company, Incorporated;</text>
        </level>
        <level label="2">
          <text>used only for the purposes of the Habonim Camp Association Company; and</text>
        </level>
        <level label="3">
          <text>in excess of the property exempted under § 7–202 of this article;</text>
        </level>
      </level>
      <level label="iii">
        <text>property that is owned by the Maryland Ornithological Society, Incorporated;</text>
      </level>
      <level label="iv">
        <text>real property that is:</text>
        <level label="1">
          <text>owned by the North Harford Game and Fish Association, Incorporated;</text>
        </level>
        <level label="2">
          <text>located on Wheeler School Road; and</text>
        </level>
        <level label="3">
          <text>used only for the purposes of the association;</text>
        </level>
      </level>
      <level label="v">
        <text>real property that is:</text>
        <level label="1">
          <text>owned by the trustees of the Ladew Topiary Gardens;</text>
        </level>
        <level label="2">
          <text>located on Jarrettsville Pike;</text>
        </level>
        <level label="3">
          <text>used only for the purposes of the Ladew Topiary Gardens; and</text>
        </level>
        <level label="4">
          <text>in excess of the property exempted under § 7–202 of this article;</text>
        </level>
      </level>
      <level label="vi">
        <text>real property that:</text>
        <level label="1">
          <text>is used primarily for an agricultural purpose; and</text>
        </level>
        <level label="2">
          <text>does not have an agricultural use assessment;</text>
        </level>
      </level>
      <level label="vii">
        <text>real property that is:</text>
        <level label="1">
          <text>used primarily for amateur sports events; and</text>
        </level>
        <level label="2">
          <text>owned by the Havre de Grace Little League, Incorporated;</text>
        </level>
      </level>
      <level label="viii">
        <text>real property, only after July 1, 1988, that:</text>
        <level label="1">
          <text>is located in an agricultural district under an original or renewed agreement to be located within an agricultural district; or</text>
        </level>
        <level label="2">
          <text>becomes subject to an agricultural preservation easement that has been conveyed to the Maryland Agricultural Land Preservation Foundation;</text>
        </level>
      </level>
      <level label="ix">
        <text>real property that is:</text>
        <level label="1">
          <text>owned by a Harford County volunteer fire or ambulance company;</text>
        </level>
        <level label="2">
          <text>held for the future use as a station or substation site, as approved by the Harford County Volunteer Fire and Ambulance Association in their 5–year plan; and</text>
        </level>
        <level label="3">
          <text>not exempt under § 7–209 of this article;</text>
        </level>
      </level>
      <level label="x">
        <text>subject to the condition established under paragraph (4) of this subsection, owner–occupied residential real property:</text>
        <level label="1">
          <level label="A">
            <text>whose structural boundaries are within 1,000 feet of a refuse disposal system for which an active permit has been issued to the Harford County government under § 9–204 of the Environment Article;</text>
          </level>
        </level>
        <level label="B">
          <text>that was completed on or before June 1, 2010, and is located within the boundaries of Trimble Road, Magnolia Road, Fort Hoyle Road, and Aberdeen Proving Ground property; or</text>
        </level>
        <level label="C">
          <text>that was completed on or before June 1, 2010, and is located within 250 feet to the west of Fort Hoyle Road, south of parcel no. 01015060, and north of Aberdeen Proving Ground property; and</text>
        </level>
        <level label="2">
          <text>that is determined by the governing body of Harford County to have been adversely impacted by its proximity to the refuse disposal system;</text>
        </level>
      </level>
      <level label="xi">
        <text>real property, only after July 1, 1993, that:</text>
        <level label="1">
          <text>is located in the Harford County Agricultural District in accordance with the Harford County Agricultural Land Preservation Program under Chapter 60 of the Harford County Code; or</text>
        </level>
        <level label="2">
          <text>becomes subject to an agricultural preservation easement that has been conveyed to Harford County in accordance with the Harford County Agricultural Land Preservation Program, under Chapter 60 of the Harford County Code;</text>
        </level>
      </level>
      <level label="xii">
        <text>subject to paragraph (6) of this subsection, real property that is new construction or a substantial improvement to the real property of a commercial or industrial business that:</text>
        <level label="1">
          <text>is or will be doing business in Harford County; and</text>
        </level>
        <level label="2">
          <text>will employ at least 12 additional full–time local employees by the second year the credit is allowed;</text>
        </level>
      </level>
      <level label="xiii">
        <text>subject to paragraph (7) of this subsection, real property:</text>
        <level label="1">
          <text>that is located in a Rural Legacy Area as defined in § 5–9A–02 of the Natural Resources Article; and</text>
        </level>
        <level label="2">
          <text>for which the property owner has sold the development rights under the Rural Legacy Program established under Title 5, Subtitle 9A of the Natural Resources Article; and</text>
        </level>
      </level>
      <level label="xiv">
        <text>real property:</text>
        <level label="1">
          <text>that is adjacent to property that is:</text>
        </level>
        <level label="A">
          <text>operated as a family farm; and</text>
        </level>
        <level label="B">
          <text>located in the Harford County Agricultural District or is subject to an agricultural preservation easement that has been conveyed to Harford County or to the Maryland Agricultural Land Preservation Foundation;</text>
        </level>
        <level label="2">
          <text>that was subdivided from the adjacent property, withdrawn from the agricultural district or agricultural easement, and conveyed to a child of the owner of the adjacent property under a child lot exclusion to build a home on the property; and</text>
        </level>
        <level label="3">
          <text>the owner of which:</text>
        </level>
        <level label="A">
          <text>is a child of the owner of the adjacent property; and</text>
        </level>
        <level label="B">
          <text>continues to help operate the adjacent property as a family farm.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>The governing body of Harford County shall adopt procedures that govern the amount of and the conditions of eligibility and method of application for the property tax credit granted under paragraph (1)(vi) of this subsection. The amount of the property tax credit may not be more than the amount of property tax on real property that is associated with the difference between the actual assessment of the land and the maximum allowable agricultural use assessment that the Department establishes.</text>
    </level>
    <level label="3">
      <level label="i">
        <text>A property owner is not eligible for a tax credit for real property under paragraph (1)(viii) of this subsection, and any such tax credit granted shall terminate, if the property owner terminates the agricultural district agreement or the agricultural preservation easement.</text>
      </level>
      <level label="ii">
        <text>A property owner who has been granted a property tax credit for real property under paragraph (1)(viii) of this subsection, and who subsequently terminates the agricultural preservation district agreement or the agricultural preservation easement shall be liable for all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 3 years from the date that the agricultural district agreement was recorded.</text>
      </level>
    </level>
    <level label="4">
      <level label="i">
        <text>In this paragraph, “environmental surcharges” means tipping fees that:</text>
        <level label="1">
          <text>are paid to the county by the user of a refuse disposal system; and</text>
        </level>
        <level label="2">
          <text>have been set at a specific amount per ton of refuse that is deposited at the site of the disposal system.</text>
        </level>
      </level>
      <level label="ii">
        <text>A property tax credit may not be granted under paragraph (1)(x) of this subsection unless the governing body of Harford County approves the use of environmental surcharges to offset the total amount of the property tax credits granted.</text>
      </level>
    </level>
    <level label="5">
      <level label="i">
        <text>A property owner is not eligible for a tax credit for real property under paragraph (1)(xi) of this subsection and any such tax credit granted shall terminate if the property owner withdraws the property from the Harford County Agricultural District.</text>
      </level>
      <level label="ii">
        <text>A property owner who has been granted a property tax credit for real property under paragraph (1)(xi) of this subsection, and who subsequently withdraws the property from the Agricultural Preservation District shall be liable for all property taxes that the owner would have been liable for if a property tax credit had not been granted.</text>
      </level>
    </level>
    <level label="6">
      <text>Except as otherwise provided in this paragraph, the governing body of Harford County may:</text>
      <level label="i">
        <text>provide for the amount of and the conditions of eligibility and method of application for the property tax credit authorized under paragraph (1)(xii) of this subsection;</text>
      </level>
      <level label="ii">
        <text>review compliance with the conditions of the property tax credit annually; and</text>
      </level>
      <level label="iii">
        <text>eliminate the credit for any taxpayer if the terms and conditions of the credit are not met.</text>
      </level>
    </level>
    <level label="7">
      <text>The governing body of Harford County may provide for the conditions of eligibility and method of application for and the amount of the property tax credit authorized under paragraph (1)(xiii) of this subsection.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>The governing body of Harford County or of a municipal corporation in Harford County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:</text>
      <level label="i">
        <text>owned by any person who:</text>
        <level label="1">
          <text>constructs a housing structure; or</text>
        </level>
        <level label="2">
          <text>operates a housing project;</text>
        </level>
      </level>
      <level label="ii">
        <text>used for a housing structure or project which may contain a community service facility;</text>
      </level>
      <level label="iii">
        <text>a structure constructed or substantially rehabilitated under § 8 of the United States Housing Act of 1937 primarily for occupancy by elderly individuals;</text>
      </level>
      <level label="iv">
        <text>receiving rent subsidy; and</text>
      </level>
      <level label="v">
        <text>operated on a nonprofit or limited distribution basis.</text>
      </level>
    </level>
    <level label="2">
      <text>The governing body of Harford County and of a municipal corporation in Harford County, where applicable, shall make an agreement with the owner of property for which a property tax credit is granted under paragraph (1) of this subsection to pay negotiated amounts instead of all county or municipal corporation property taxes. Where applicable, the amount paid shall be apportioned between Harford County and the municipal corporation.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>The governing body of a municipal corporation in Harford County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on real property located within the jurisdiction of the municipal corporation that is owned and occupied as the principal residence of an individual serving as a member of a:</text>
      <level label="i">
        <text>volunteer fire company;</text>
      </level>
      <level label="ii">
        <text>volunteer ambulance company; or</text>
      </level>
      <level label="iii">
        <text>ladies’ auxiliary of a volunteer fire company or volunteer ambulance company.</text>
      </level>
    </level>
    <level label="2">
      <text>The municipal corporation may provide, by law, for:</text>
      <level label="i">
        <text>the amount of a property tax credit under this subsection;</text>
      </level>
      <level label="ii">
        <text>the duration of a property tax credit under this subsection; and</text>
      </level>
      <level label="iii">
        <text>any other provision necessary to carry out this subsection.</text>
      </level>
    </level>
  </level>
  <level label="d">
    <level label="1">
      <text>In this subsection, “facility” means a continuing care facility for the aged that:</text>
      <level label="i">
        <text>provides continuing care as defined in § 10–401 of the Human Services Article;</text>
      </level>
      <level label="ii">
        <text>is licensed as a related institution under Title 19, Subtitle 3 of the Health – General Article;</text>
      </level>
      <level label="iii">
        <text>is certified by the Department of Aging; and</text>
      </level>
      <level label="iv">
        <text>is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code or is owned or operated by a person that is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code.</text>
      </level>
    </level>
    <level label="2">
      <text>The governing body of Harford County or of a municipal corporation in Harford County may grant, by law, a tax credit against the county or municipal corporation property tax imposed on property that is:</text>
      <level label="i">
        <text>owned or operated by a facility or by a person that is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code; and</text>
      </level>
      <level label="ii">
        <text>available for use in connection with a facility.</text>
      </level>
    </level>
    <level label="3">
      <text>The governing body of Harford County or of a municipal corporation in Harford County may provide, by law, for:</text>
      <level label="i">
        <text>the amount and duration of the tax credit under this subsection;</text>
      </level>
      <level label="ii">
        <text>additional eligibility criteria for the tax credit under this subsection;</text>
      </level>
      <level label="iii">
        <text>regulations and procedures for the application and uniform processing of requests for the tax credit; and</text>
      </level>
      <level label="iv">
        <text>any other provision necessary to carry out the credit under this subsection.</text>
      </level>
    </level>
  </level>
</section>
