A qualified business entity may apply to claim a credit against the State’s portion of the tax imposed on real property owned by either: A new manufacturer that locates in a Tier I Area; or A new non-manufacturer that locates in a Maryland opportunity zone. Amount of Real Property Tax Credit. A new manufacturer in a Tier I area is entitled to a 100 percent credit against the State real property tax. A new non-manufacturer in a Maryland opportunity zone is entitled to a State real property tax credit of the lesser of: 100 percent of the State real property tax; or $250 per qualified position. Request for Credit. The eligible qualified business entity shall submit a request for the credit against the State’s portion of the real property tax to the State Department of Assessments and Taxation. Limitations. A qualified business entity shall be enrolled in the Program under Regulation .06 of this chapter. A new business that leases a facility does not qualify for the State real property tax credit. The property tax credit provided under this regulation does not affect the amount of the county or municipal corporation property tax imposed on the property.