Harford County, MD
 

§ 123-42 Business tax credits.

§ 123-43 Credits for aged and handicapped persons; other tax credits.

§ 123-43.1 Credits for day care providers.

§ 123-43.2 Day-care credits for businesses

§ 123-43.3 Agricultural preservation tax credits.

§ 123-43.3.1 Harford County agricultural preservation tax credits.

§ 123-43.3.2 Harford County Rural Legacy Program Tax Credits.

§ 123-43.4 Tax credits for surviving spouses of veterans.

§ 123-43.4.1 Tax credit for surviving spouse of fire, rescue, law enforcement or emergency medical service personnel.

§ 123-43.5 Tax credit for residential property located in close proximity to a refuse disposal system.

§ 123-43.5.1 Tax credit for restoration costs for historic landmarks.

§ 123-43.5.2 Tax credit for added value of restored historic landmarks.

§ 123-43.6 Tax exemption for the Fallston Airport.

§ 123-43.7 Tax exemption for the Aldino Harford County Airpark.

§ 123-43.8 Enterprise zone tax credits.

§ 123-43.9 Tax credit for real property owned by Habitat for Humanity.

§ 123-43.10 Tax credit for residential property located in proximity to waste-to-energy facility on Magnolia Road.

§ 123-44 Credit for qualifying energy conservation devices.

§ 123-45 Transfer of Metropolitan Commission finances and assets to county.

§ 123-46 Municipal tax rebate.

§ 123-46.1 Procedure for establishing homestead credit.

§ 123-46.2 Conservation land tax credits.

§ 123-46.3 Harford Land Trust.

§ 123-46.4 Supplement to homeowners property tax credit program.

§ 123-42 Business tax credits.

[Added by Bill No. 78-30; amended by Bill Nos. 83-38; 84-47; 87-29; 88-12; 88-64; 95-7; 95-24; 95-57]
In accordance with the provisions of Sections 9-205, 9-301 and 9-314(a)(1)(xii) and (6) of the Tax Property Article of the Annotated Code of Maryland (as amended), Harford County, Maryland, hereby establishes the following real property tax credits to be applied against Harford County real property taxes only, for the purpose of encouraging and inducing the location, growth and development of new manufacturing, fabricating, or assembling industries, factories and plants in Harford County and commercial or industrial businesses in the amount of:
A. 
An exemption of fifty percent (50%) of the land and improvements for real property taxation of the real property and improvement owned by Owens-Illinois, Inc., located in the Sixth Election District of Harford County, known as "1801 Clark Road, Havre de Grace, Maryland," more particularly described in a deed dated February 24, 1978, from Monsanto Company to Owens-Illinois, Inc., recorded in the Land Records of Harford County in Liber 1055, Folio 589. This exemption shall run from year to year for a period of ten (10) years, beginning July 1,1978, and ending on June 30, 1988, or at the time Owens-Illinois, Inc., ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur.
(1) 
It is the anticipation and expectation of Harford County and Owens-Illinois, Inc., that approximately one hundred thirty-four (134) persons will be hired from the local community, and it is anticipated that there shall be a potential increase to one hundred eighty-five (185) persons by the year 1980. These expectations are deemed to be reasonable by both parties, and it is understood that Owens-Illinois, Inc., will affirmatively cooperate with employment programs of Havre de Grace and Harford County to stimulate local employment.
(2) 
Owens-Illinois, Inc., shall annually file a brief report with the County Council and County Executive of Harford County regarding its employment program and other community activities.
B. 
An exemption of one hundred percent (100%) of the land and improvements for real property taxation of the real property and improvements owned by Merry-Go-Round Enterprises, Inc., located in the First Election District of Harford County, as shown on the survey for Winter's Run Industrial Park, dated November 24, 1986, prepared by Morris & Richie Associates, Inc., a copy of which is attached hereto as Exhibit A.[1] This exemption shall run from year to year beginning on the date of completion of the project and ending on the date which is five (5) years after said completion or at the time Merry-Go-Round Enterprises. Inc., ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur.
(1) 
It is the anticipation and expectation of Harford County and Merry-Go-Round Enterprises, Inc., that approximately two hundred fifty (250) persons will be hired from the local community, and it is anticipated that there shall be a potential increase to five hundred (500) persons by the year 1992. These expectations are deemed to be reasonable by both parties, and it is understood that Merry-Go-Round Enterprises, Inc., will affirmatively cooperate with employment programs of Harford County to stimulate local employment.
(2) 
Merry-Go-Round Enterprises, Inc., shall annually file a brief report with the County Council and County Executive of Harford County regarding its employment program and other community activities.
[1]:
Editor's Note: Exhibit A is on file in the County Offices.
C. 
(Reserved)
D. 
An exemption of one hundred percent (100%) of the land and improvements for real property taxation of real property and improvements owned by Worcester Manufacturing, Division of Fellowes Manufacturing Company, located in the First Election District of Harford County on Lot Number 45, 1350 Brass Mill Road, Belcamp, Maryland, known as "Project Number 8660," as shown on the attached site plan for Riverside Business Park, marked Exhibit A,[2] and comprising approximately eight (8) acres, more or less. This exemption shall run from year to year, beginning on the date of issuance of the use and occupancy permit for the project and ending on the date which is three (3) years after said issuance or at the time Worcester Manufacturing Division of Fellowes Manufacturing Company ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur.
(1) 
It is the anticipation and expectation of Harford County and Worcester Manufacturing Division of Fellowes Manufacturing Company that approximately thirty (30) persons will be hired from the local community, and it is anticipated that there shall be a potential increase for another thirty (30) persons locally by the year 1990. These expectations are deemed to be reasonable by both parties, and it is understood that Worcester Manufacturing Division of Fellowes Manufacturing Company will affirmatively cooperate with employment programs of Harford County to stimulate local employment.
(2) 
Worcester Manufacturing Division of Fellowes Manufacturing Company shall annually file a brief report with the County Council and County Executive of Harford County regarding its employment program and other community activities.
[2]:
Editor's Note: Exhibit A is on file in the County Offices.
E. 
A credit of 80% of the amount of the real property taxes on the new, improved assessable base on the land and improvements owned as tenants in common by Blenheim LLC, Abel Resorts LLC and Abel Ventures LLC (hereinafter known as the "Bulle Rock Resort"), located in the sixth election district of Harford County; as shown on the plat for the Bulle Rock Resort & Conference Center prepared by Morris & Ritchie Associates, Inc., a copy of which is attached hereto as Exhibit A.[3] The credit of 80% shall be applied in each of the next 15 years against the taxes assessed on the Bulle Rock Resort beginning on the date of completion of the project and ending on the date which is 15 years after said completion, or at the time the owners cease to own or actively use the property for commercial or business purposes, whichever event shall first occur. The date of completion shall occur on the date a use and occupancy certificate is issued by the county. In no event shall the owners pay less in annual real estate taxes than they paid in fiscal year 1999 for the existing Bulle Rock Facility. Any improvements to the existing facility at Bulle Rock shall receive a tax credit of 80% beginning on the date the improvements for the existing facility are completed and a use and occupancy is issued and ending 15 years thereafter. This tax credit shall be applied against the difference between the assessed value in July, 1999 and the assessed value in July of the year the improvements are completed.
[Added by Bill No. 99-25]
(1) 
It is the anticipation and expectation of Harford County and Bulle Rock Resort that Bulle Rock Resort will use its best efforts to create new positions as a result of the new project and that 12 or more persons will be hired from the local community, and it is anticipated that there shall be a potential increase for another 50 persons locally by the year 2005. These expectations are deemed to be reasonable by both parties, and it is understood that Bulle Rock Resort will affirmatively cooperate with employment programs of Harford County to stimulate local employment.
(2) 
Bulle Rock Resort shall annually file a brief report with the County Council and County Executive of Harford County regarding its employment program and other community activities.
(3) 
The credit provided for herein is contingent upon compliance with the provisions contained in an agreement to be as executed by and between Harford County, Maryland and Bulle Rock Resort, including but not limited to construction of the new resort and purchase of additional property from the county.
[3]:
Editor's Note: Exhibit A is on file in the County Offices.
F. 
A credit of eighty percent (80%) of the amount of the real property taxes on the land and improvements owned by Sunbeam Plastics Division of Rexham Plastics, Inc., located in the Sixth Election District of Harford County; as shown on the draft plat for Lot 32, Riverside Business Park, dated January 6, 1995, prepared by Morris & Richie Associates, Inc., a copy of which is attached hereto as Exhibit A.[4] The credit of eighty percent (80%) shall be applied in each of the five (5) years against the taxes assessed after deducting the pro rata amount of the taxes due on the unimproved land as shown on the tax bill for 1994/1995. This deduction shall occur in each of the five (5) years and the amount deducted shall be paid to the county as if the credit did not exist. This credit shall run from year to year beginning on the date of completion of the project and ending on the date which is five (5) years after said completion, or at the time Sunbeam Plastics Division of Rexham Plastics, Inc. ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur. The date of completion shall occur on the date a use & occupancy certificate is issued by the county.
(1) 
It is the anticipation and expectation of Harford County and Sunbeam Plastics Division of Rexham Plastics, Inc. that the company will use its best efforts to hire approximately fifty-five (55) persons from the local community over the course of the first year, and it is anticipated that there shall be a potential increase to seventy-five (75) persons by the end of the 1998 calendar year. These expectations are deemed to be reasonable by both parties, and it is understood that Sunbeam Plastics Division of Rexham Plastics, Inc. will affirmatively cooperate with employment programs of Harford County to stimulate local employment by filling these positions with people from the local community.
(2) 
Sunbeam Plastics Division of Rexham Plastics, Inc. shall annually file a brief report with the County Council and the County Executive of Harford County regarding its employment program and other community activities.
[4]:
Editor's Note: Exhibit A is on file in the County Offices.
G. 
A credit for the five years following expiration of the credit established in Subsection F herein shall be applied against the real property taxes on the land and improvements at the rate of sixty percent (60%), fifty percent (50%), forty percent (40%), thirty percent (30%), and twenty percent (20%) of the amount of the real property taxes, respectively. The credit of sixty percent (60%), fifty percent (50%), forty percent (40%), thirty percent (30%), and twenty percent (20%), respectively, shall be applied in each of the five (5) years against the taxes assessed after deducting the pro rata amount of the taxes due on the unimproved land as shown on the tax bill for 1994/1995. This deduction shall occur in each of the five (5) years and the amount deducted shall be paid to the county as if the credit did not exist. This credit shall run from year to year beginning the sixth year after date of completion of the project and ending on the date which is ten (10) years after said completion, or at the time Sunbeam Plastics Division of Rexham Plastics, Inc. ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur.
H. 
A credit of $85,000 shall be applied over a five year period to the amount of the real property taxes on the new construction owned by Constar Plastics, Inc., a Georgia Corporation, located on Clark Road in the Sixth Election District of Harford County; as described within the original deed referenced CGH, Liber 1390/folio 207, April 10, 1987 (a copy of the metes and bounds description prepared by Frederick Ward Associates, Inc. on February 16, 1995, is attached hereto as Exhibit A[5]). The credit shall be applied in each of the five (5) years against the taxes assessed on the new construction pursuant to the following schedule: year one $27,000; year two $22,000; year three $17,000; year four $12,000; and year five $7,000. This credit shall run from year to year beginning on the date of completion of the project or the date the property is first assessed as a result of new construction and ending on the date which is five (5) years after said completion, or at the time Constar Plastics, Inc. ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur. The date of completion shall occur on the date a use & occupancy certificate is issued by the county.
(1) 
It is the anticipation and expectation of Harford County and Constar Plastics, Inc. that the company will use its best efforts to create 50 new manufacturing positions as a result of the new project within one year of its completion. These expectations are deemed to be reasonable by both parties, and it is understood that Constar Plastics, Inc. will affirmatively cooperate with employment programs of Harford County including, but not limited to, the City of Havre de Grace to stimulate local employment by filling these positions with people from these areas.
(2) 
Constar Plastics, Inc. shall annually file a report with the County Council and the County Executive of Harford County regarding its employment program and other community activities.
[5]:
Editor's Note: Exhibit A is on file in the County Offices.
I. 
It is the anticipation and expectation of Harford County and McCormick that the company will expand its existing employment levels in the proposed facility from its current level of approximately 150 employees to approximately 210 employees by the end of the 1999 calendar year.
(1) 
A credit of eighty percent (80%) of the amount of the real property taxes on the land and improvements utilized by McCormick, located in the First Election District of Harford County; as shown on the draft plat for Lot #39, Riverside Business Park, dated March 23, 1995, prepared by Morris & Ritchie Associates, Inc., a copy of which is attached hereto as Exhibit A.[6] McCormick & Co., Inc. will make real property tax payments on the base year assessment and receive an eighty percent (80%) credit on the eligible assessment for a period of three (3) tax years after which the full real property tax payment will begin. The eligible assessment is defined as the difference between the base year assessment (i.e., the taxable assessment on the property in tax year 1995/1996) and the assessment for the first, second and third tax years in which the credit will be applied. This credit shall run from year to year beginning the first full tax year after date of completion of the project and ending on the date which is three (3) years after said completion, or at the time McCormick ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur. The date of completion shall occur on the date a use & occupancy certificate is issued by the county.
[6]:
Editor's Note: Exhibit A is on file in the County Offices.
(2) 
McCormick shall annually file a brief report with the County Council and the County Executive of Harford County regarding its employment program and other community activities.
J. 
$125,000 per year for five (5) years against the real property taxes on the land and improvements utilized by Saks and Company, D.B.A. Saks Fifth Avenue, located in the Second Election District of Harford County; as shown on the plat for Lot One, Hickory Ridge Industrial Park, dated July 17, 1995, prepared by Frederick Ward Associates, Inc., a copy of which is attached hereto as Exhibit A.[7] The $125,000 credit shall be applied in each of five (5) years against the taxes assessed. This credit shall run from year to year beginning on the date of completion of the project and ending on the date which is five (5) years after said completion, or at the time Saks and Company, D.B.A. Saks Fifth Avenue ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur. The date of completion shall occur on the date a use & occupancy certificate is issued by the county.
[Added by Bill No. 95-59]
(1) 
If Saks and Company, D.B.A. Saks Fifth Avenue, within two years of the issuance of the use and occupancy certificate, creates in excess of 500 jobs and employs 500 persons continuously for the duration of the period of the tax credit, the tax credit of $125,000 each for years 3, 4 and 5 shall be increased to $150,000 for each of the remaining three (3) years.
(2) 
Saks and Company, D.B.A. Saks Fifth Avenue shall annually file a brief report with the County Council and the County Executive of Harford County regarding its employment program and other community activities.
(3) 
It is the anticipation and expectation of Harford County and Saks and Company, D.B.A. Saks Fifth Avenue that the company will use reasonable efforts to create 450 job opportunities and employ 450 persons at the proposed facility within 2 years of the issuance of the use and occupancy permit. It is further understood that Saks and Company, D.B.A. Saks Fifth Avenue will use reasonable efforts to employ Harford County residents in at least 75% of these positions.
[7]:
Editor's Note: Exhibit A is on file in the County Offices.
K. 
[Added by Bill No. 95-68]
(1) 
A maximum total credit of $76,700 against the real property taxes on the land and improvements utilized by Independent Can Company, located in the first election district of Harford County; as shown on the final plat for Lot 23, Riverside Business Park, dated 05/31/95, prepared by Morris & Ritchie Associates, Inc., a copy of which is attached hereto as Exhibit A. Independent Can Company will make real property tax payments on the base year assessment and receive an eighty percent (80%) credit on the eligible assessment for a certain period after which the full real property tax payment will begin. The eligible assessment is defined as the difference between the base year assessment (i.e., the taxable assessment on the property in tax year 1995/1996) and the assessment for the tax years in which the credit will be applied. This credit shall run from year to year beginning the first full tax year after date of completion of the project and ending on the date at which time a maximum total credit of $76,700 has been realized, or at the time Independent Can Company ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur. In no event shall the credit constitute a maximum amount greater than $76,700. The date of completion shall occur on the date a use & occupancy certificate is issued by the county.
(2) 
It is the anticipation and expectation of Harford County and Independent Can Company that the company will expand its existing employment levels in the proposed facility from its current level of approximately 145 employees to approximately 200 employees by the end of the 1998 calendar year. Independent Can Company will make reasonable efforts to hire Harford County residents for 75% of the total jobs created. Furthermore, it is the intention of Independent Can Company to utilize a portion of the tax credit in the training of its employees. Independent Can Company shall annually file a brief report with the County Council and the County Executive of Harford County regarding its employment and training programs.
L. 
[Added by Bill No. 97-38]
(1) 
A maximum total credit of $30,000 against the real property taxes on the improvements constructed and completed after the effective date of this bill and utilized or owned by Alcore, Inc., located in the First Election District of Harford County, as shown on the final plats for 1324 and 1326 Brass Mill Road, Riverside Business Park, dated September 3, 1985 and May 2, 1991 respectively and prepared by Morris and Ritchie Associates, Inc., copies of which are attached hereto as Exhibit A and B. For the purpose of calculating the tax credit proposed herein, the taxable assessment of the subject land and existing improvements in the 1996/1997 tax year shall constitute the "base year assessment." The taxable assessment of the subject land, existing improvements, proposed expansion thereof and any other expanded or new improvements constructed and completed upon the land subsequent to the 1996/1997 tax year shall constitute the "new assessment." The difference between the "new assessment" and the "base year assessment" shall constitute the "eligible assessment" against which the proposed tax credit shall be applied. An 80% credit in the first full tax year after completion of construction shall be applied against the "eligible assessment" and shall run from year to year, or any portion thereof, until such time as a maximum, cumulative credit of $30,000 has been achieved. In the event that Alcore, Inc. ceases to utilize the subject property for industrial or business purposes during the period of the tax credit, Alcore, Inc. shall not be entitled to any remaining tax credit that would otherwise be available after the date it ceases to operate.
(2) 
It is the representative of Alcore, Inc. that the company will expand its existing employment by 85 new, full-time positions by calendar year 2000. Alcore, Inc. shall adopt as a goal and make reasonable efforts to hire Harford County residents to fill 75% of the 85 new jobs that it expects to create. Furthermore, Alcore, Inc. intends to expend a portion of the tax credits received in connection with the training of it workforce. Commencing with the end of the 1998/1999 tax year, and continuing through the period of the tax credits, Alcore, Inc. shall annually file a report with the Harford County Office of Economic Development regarding its efforts in meeting the hiring and training goals outlined above.

§ 123-43 Credits for aged and handicapped persons; other tax credits.

[Amended by Bill Nos. 80-61; 84-46; 85-56; 86-23]
A. 
Harford County's tax credit for aged and handicapped persons is repealed pursuant to the provisions of the Annotated Code of Maryland (1980 Replacement Volume, as amended), Article 81, §§ 12F-1 and 12F-2.[1]
[1]:
Editor's Note: For current statutory provisions, see §§ 9-101 and 9-102 of the Tax-Property Article of the Annotated Code of Maryland.
B. 
In accordance with the provisions of the Tax-Property Article, § 9-314, of the Annotated Code of Maryland, 1986, Harford County, Maryland, hereby establishes the following property tax credits for Harford County taxes only:
(1) 
One hundred percent (100%) exemption for:
(a) 
Real property owned by community associations and used for public parks, playgrounds or picnic areas. As used in this subsection, "community association" means any incorporated association whose membership is limited to voluntary subscriptions by residents of the community or development and which has no power, either by law, covenant or any other means, to assess fees against residents or property owners based on property values or ownership.
(b) 
Silos used for processing or storage of animal feed incidental to the operation of the farm on which the silo is located.
(c) 
Real and tangible personal property that is owned by the Habonim Camp Association Company, Incorporated, and which is used solely for the purposes of the Association, but only for acreage in excess of the exemption allowed to the Association under Article 81, § 9(e), of the Annotated Code of Maryland.[2]
[2]:
Editor's Note: For current statutory provisions, see § 7-202 of the Tax-Property Article of the Annotated Code of Maryland.
(d) 
Real property owned by the North Harford Game and Fish Association, Inc., located on Wheeler School Road and which is solely used for the purposes of the Association.
(e) 
Real property owned by the trustees of Ladew Topiary Gardens, located on Jarrettsville Pike, and used solely for the purposes of Ladew Topiary Gardens, but only for acreage in excess of the exemption allowed under Article 81, § 9(e) of the Annotated Code of Maryland.[3]
[3]:
Editor's Note: For current statutory provisions, see § 7-202 of the Tax-Property Article of the Annotated Code of Maryland.
(f) 
Real property used primarily for amateur sports events and owned by the Havre de Grace Little League, Inc.
(2) 
Seventy-five percent (75%) credit against the county property tax imposed on agricultural land. "Agricultural land" is defined, for the purpose of this section, as 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 Agricultural Article.
[Added by Bill No. 87-15]
C. 
All applications for tax credits under this section shall be submitted to the Director of Administration only on forms prepared by this office. An application shall be filed one (1) time only for the duration of the tax credit. Each application shall be made under oath or affirmation and shall contain a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury as provided for by § 1-201 of the Tax-Property Article of the Annotated Code of Maryland.
D. 
It shall be the duty of the Director of Administration or his designated agent to approve or disapprove the application, and he shall notify the applicant at the address set forth in the application.
E. 
The additional tax credits provided by this section shall be granted to the taxpayer for the fiscal year in which the taxpayer becomes eligible for said tax credits. No refunds will be granted on tax bills previously paid for any taxable year for which a credit may be applied for.

§ 123-43.1 Credits for day care providers.

A. 
Establishment.
(1) 
In accordance with the Tax-Property Article, § 9-213 of the Annotated Code of Maryland, there is hereby created a credit against the property tax imposed on an improvement of real property, if the improvement is:
(a) 
Completed after July 1, 1987, and before July 1, 1991; and
(b) 
Used exclusively for providing family or group child care or adult day-care services, including services for the elderly or medically handicapped adults, offered by a person licensed, registered or accredited under state law to provide such services.
(2) 
The amount of a credit under this subsection is two thousand dollars ($2,000.) or the amount of property tax attributable to the improvement, whichever is less.
B. 
Application.
(1) 
To receive a credit under this section, an owner shall apply for the credit.
(2) 
If an owner fails to apply for a credit under this section on or before October 1 of each taxable year, the credit may not be granted.
C. 
Transfers.
(1) 
Except as provided otherwise in this subsection, if an owner transfers an improvement that is subject to a credit under this section, the credit ends on the date of transfer.
(2) 
A transfer of an improvement does not end the credit if:
(a) 
The transfer is between spouses or is a conveyance to a surviving spouse from the personal representative of a deceased spouse; and
(b) 
The improvement continues to be used to provide the day-care services which qualified it for the credit under Subsection A(1)(b) of this section.
(3) 
When a credit ends under this subsection:
(a) 
The total amount of the credit shall be included in determining the amount of property tax that is paid by the owner of the improvement and adjusted at the time of settlement between the owner of the improvement and the buyer.
(b) 
The owner of the improvement shall be credited for the part of the credit that the owner's period of ownership during the taxable year in which the transfer occurs bears to the entire taxable year. The buyer shall pay the remainder of the credit to the county.
D. 
Cessation.
(1) 
Except as provided in Subsection (3) of this subsection, if an improvement that is subject to a credit under this section ceases to be used to provide the day-care services which qualified it for the credit under Subsection A(1)(b) of this section, the credit ends on the date the day-care services cease.
(2) 
When a credit ends under this subsection, the owner of the improvement shall be credited for the part of the credit that the period for which day-care services were provided during the taxable year bears to the entire taxable year. The owner shall pay the remainder of the credit to the county.
(3) 
If the cessation is for thirty (30) or fewer consecutive calendar days, the credit does not end under this subsection.
E. 
This section shall be administered by the Department of Treasury.

§ 123-43.2 Day-care credits for businesses

[Added by Bill No. 88-74]
A. 
Establishment.
(1) 
In accordance with the Tax-Property Article, § 9-214, of the Annotated Code of Maryland, there is hereby created a credit against the property tax imposed on that portion of the real property on which an improvement is substantially completed after July 1, 1988, if:
(a) 
The property is owned by a business having at least twenty-five (25) employees.
(b) 
The improvement contains an area set aside and dedicated exclusively for a day-care center that is:
[1] 
Registered as a family day-care home under the Family Law Article, Title 5, Subtitle 5, Part V of the Annotated Code of Maryland; or
[2] 
Licensed as a child-care center under the Family Law Article, Title 5, Subtitle 5, Part VII of the Annotated Code of Maryland.
(2) 
Credits.
(a) 
The amount of a credit under this section is thirty thousand dollars ($30,000.) or the amount of property tax attributable to the improvement, whichever is less.
(b) 
A credit under this section is for a three-year period, with one-third (1/3) of the credit granted each year.
B. 
Application.
(1) 
To receive a credit under this section, the owner of the property shall apply for the credit.
(2) 
If the owner fails to apply for the credit on or before October 1 of each taxable year, the credit may not be granted.
C. 
Transfers.
(1) 
Except as provided otherwise in this subsection, if an owner transfers property that is subject to a credit under this section, the credit ends on the date of transfer.
(2) 
A transfer of the property does not end the credit if:
(a) 
The transfer is between spouses or is a conveyance to a surviving spouse from the personal representative of a deceased spouse; and
(b) 
The improvement continues to meet the requirements of Subsection A(1) of this section.
(3) 
When a credit ends under this subsection:
(a) 
The total amount of the credit shall be included in determining the amount of property tax, that is:
[1] 
Paid by the owner of the improvement; and
[2] 
Adjusted at the time of settlement between the owner of the improvement and the buyer.
(b) 
The owner of the improvement shall be credited for the part of the credit that the owner's period of ownership during the taxable year in which the transfer occurs bears to the entire taxable year. The buyer shall pay the remainder of the credit to the county.
D. 
Cessation.
(1) 
Except as provided in Subsection (3) of this subsection, if property that is subject to a credit under this section ceases to be used to provide the day-care services which qualified it for the credit under Subsection A(1) of this section, the credit ends on the date the day-care services cease.
(2) 
When a credit ends under this subsection, the owner of the property shall be credited for the part of the credit that the period for which day-care services required by Subsection A(1) of this section were provided during the taxable year bears to the entire taxable year. The owner shall pay the remainder of the credit to the county.
(3) 
If the cessation is for thirty (30) or fewer consecutive calendar days, the credit does not end under this subsection.
E. 
This section shall be administered by the Department of Treasury.

§ 123-43.3 Agricultural preservation tax credits.

[Added by Bill No. 89-1; amended by Bill Nos. 97-45; 07-42[1]]
A. 
In accordance with the provisions of the Tax-Property Article, § 9-314, of the Annotated Code of Maryland, there is hereby created a tax credit for county real property taxes, for fiscal year 1988-89 only, on real property that, as of September 1, 1988, is:
(1) 
Located in an agricultural district under an agreement to be located within an agricultural district; and
(2) 
Subject to an agricultural preservation easement that has been conveyed to the Maryland Agricultural Land Preservation Foundation.
B. 
Once the property owner terminates the agricultural district agreement or the agricultural preservation easement or removes property from the district or the easement, the tax credit(s) provided herein shall terminate, and the owner shall be liable for all real property taxes, that would have been due if the credit had not been granted, for a period not greater than 3 years from the date of recordation of the agricultural district agreement.
C. 
Applicability of credit.
(1) 
For fiscal years 1989-90 and thereafter until terminated or changed, a tax credit from county real property taxes shall apply only to real property that is in the district and subject to an agricultural preservation easement that has been conveyed to the Maryland Agricultural Land Preservation Foundation as of September 1 of that fiscal year. A tax credit from county real property taxes shall apply to real property that is only in the district as of September 1 of that fiscal year.
(2) 
If the residence of the owner of real property for which a credit is granted under this section is located on the real property, the assessed value of the residence shall be added to the assessed value of the real property for the purpose of calculating the amount of the credit granted.
D. 
Amount of credit.
(1) 
The amount of a credit granted under Subsection A of this section is the lesser of:
(a) 
One hundred percent (100%) of the County real property tax for the property; or
(b) 
Fifty dollars ($50) for each acre of the property.
(2) 
The amount of a credit granted under Subsection C of this section is calculated as follows:
(a) 
For real property located in an agricultural district and subject to an agricultural preservation easement that has been conveyed to the Maryland Agricultural Land Preservation Foundation, the credit is the lesser of:
[1] 
One hundred percent (100%) of the county real property tax for the property; or
[2] 
Fifty dollars ($50) for each acre of the property.
(b) 
For real property located in an agricultural district but not subject to an agricultural preservation easement, the credit is the lesser of:
[1] 
Fifty percent (50%) of the county real property tax for the property; or
[2] 
Fifty dollars ($50) for each acre of the property.
[1]:
Editor's Note: This bill also provided that it shall commence with the tax year beginning 7-1-2008.

§ 123-43.3.1 Harford County agricultural preservation tax credits.

[Added by Bill No. 96-25; amended by Bill No. 07-43][1]
A. 
In accordance with the provisions of the Tax-Property Article, § 9-314, of the Annotated Code of Maryland, there is hereby created a tax credit for county real property taxes on real property that, on or after July 1, 1996:
(1) 
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
(2) 
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.
B. 
In accordance with the provisions of the Tax-Property Article, § 9-314, of the Annotated Code of Maryland, there is hereby created a tax credit for County real property taxes on real property that, on or after July 1, 2011, becomes subject to an agricultural preservation easement that has been donated to Harford County in accordance with the Harford County Agricultural Land Preservation Program, under Chapter 60 of the Harford County Code.
[Added by Bill No. 11-07[2]]
[2]:
Editor’s Note: This bill also redesignated former Subsections B and C as Subsections C and D, respectively.
C. 
(1) 
A property owner is not eligible for a tax credit for real property under Paragraph A(1) of this subsection and any such tax credit granted shall terminate if the property owner withdraws the property from the Harford County Agricultural District.
(2) 
A property owner who has been granted a property tax credit for real property under Paragraph A(1) 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.
D. 
Amount of credit.
(1) 
The amount of a credit granted under § 123-43.3.1A(1) of this section is the lesser of:
(a) 
Fifty percent (50%) of the county real property tax for the property; or
(b) 
Fifty dollars ($50) for each acre of the property.
(2) 
The amount of a credit granted under § 123-43.3.1a(2) of this section is the lesser of:
(a) 
One hundred percent (100%) of the county real property tax for the property; or
(b) 
Fifty dollars ($50) for each acre of the property.
[1]:
Editor's Note: This bill also provided that it shall commence with the tax year beginning 7-1-2008.

§ 123-43.3.2 Harford County Rural Legacy Program Tax Credits.

[Added by Bill No. 00-50]
A. 
In accordance with the provisions of the Tax-Property Article, § 9-314, of the Annotated Code of Maryland, there is hereby created a tax credit for county real property taxes on real property that, on or after July 1, 2000:
(1) 
Is located in a rural legacy area as defined in accordance with § 5-9A-02 of the Natural Resources Article of the Annotated Code of Maryland; and
(2) 
For which the property owner has sold the development rights under the Rural Legacy Program in accordance with Title 5, Subtitle 9A of the Natural Resources Article.
B. 
The tax credit granted shall terminate if the property owner withdraws the property from the Rural Legacy Program. A property owner who subsequently withdraws the property from the Rural Legacy Program, shall be liable for all property taxes that the owner would have been liable for if a property tax credit had not been granted.
C. 
Amount of credit. The amount of a credit granted is the lesser of:
(1) 
One hundred percent of the county real property tax for the property; or
(2) 
Fifty dollars for each acre of the property.
[Amended by Bill No. 10-04[1]]
[1]:
Editor’s Note: This bill also provided that the tax credit will apply to tax years beginning on July 1, 2011, and continuing thereafter.
D. 
In the event that a property is eligible for more than one Harford County Tax Credit, the amount of the credit shall never exceed 100% of the county real property tax for the property.

§ 123-43.4 Tax credits for surviving spouses of veterans.

[Added by Bill No. 92-39]
A. 
For the purposes of this section, the following terms have the meanings indicated:
DWELLING
Real property that is the legal residence of a surviving spouse, including the lot or curtilage and structures necessary to use the real property as a residence, provided that the dwelling is occupied by not more than 2 families.
SURVIVING SPOUSE
A veteran's surviving spouse who has not remarried.
VETERAN
A veteran who died while in the active military, naval, or air service of the United States as a result of an injury or disease that is deemed under 38 U.S.C. § 105 to have been incurred in the line of duty.
B. 
In accordance with the provisions of the Tax-Property Article, § 9-218, of the Annotated Code of Maryland, there is hereby established the following property tax credit:
(1) 
A 100% exemption for a dwelling that is owned by a surviving spouse of a veteran, if:
(a) 
The dwelling was owned by the veteran at the veteran's death;
(b) 
The dwelling was acquired by the surviving spouse within 2 years of the veteran's death, provided that the veteran or the surviving spouse was domiciled in the state as of the date of the veteran's death; or
(c) 
The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under Paragraph (1) (a) or (b) of this subsection, to the extent of the previous credit.
C. 
To receive a credit under this section, the surviving spouse shall provide certification that the veteran died while in active service as a result of an injury or disease incurred in the line of duty.

§ 123-43.4.1 Tax credit for surviving spouse of fire, rescue, law enforcement or emergency medical service personnel.

[Added by Bill No. 03-22; amended by Bill No. 03-51]
A. 
For the purposes of this section, the following terms have the meanings indicated:
DWELLING
Real property that is the legal residence of a surviving spouse, including the lot or curtilage and structures necessary to use the real property as a residence, provided that the dwelling is occupied by not more than 2 families.
FALLEN RESCUE WORKER
An individual who dies while in the active service of fire, rescue, law enforcement or emergency medical service, unless the death was the result of the individual's own willful misconduct or abuse of alcohol or drugs.
SURVIVING SPOUSE
A surviving spouse, who has not remarried, of a fallen rescue worker.
B. 
In accordance with the provisions of the Tax-Property Article, § 9-210, of the Annotated Code of Maryland, there is hereby established the following property tax credit:
(1) 
A 100% exemption for a dwelling that is owned by a surviving spouse of a fallen rescue worker whose service in fire, rescue, law enforcement or emergency medical service is within Harford County, if:
(a) 
The dwelling was owned by the fallen rescue worker at the time of the fallen rescue worker's death;
(b) 
The dwelling was acquired by the surviving spouse within 2 years of the fallen rescue worker's death, provided that the fallen rescue worker or the surviving spouse was domiciled in the state as of the date of the fallen rescue worker's death; or
(c) 
The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under Paragraph (1)(a) or (b) of this subsection, to the extent of the previous credit.
(2) 
A 50% exemption for a dwelling that is owned by a surviving spouse of a fallen rescue worker whose service in fire, rescue, law enforcement or emergency medical service is outside of Harford County. The exemption shall run for 5 years from the date of filing the application for the tax credit, if:
(a) 
The dwelling was owned by the fallen rescue worker at the time of the fallen rescue worker's death;
(b) 
The dwelling was acquired by the surviving spouse within 2 years of the fallen rescue worker's death, provided that the fallen rescue worker or the surviving spouse was domiciled in the state as of the date of the fallen rescue worker's death; or
(c) 
The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under Paragraph (2)(a) or (b) of this subsection, to the extent of the previous credit.
C. 
To receive a credit under this section, the surviving spouse shall provide certification that the fallen rescue worker died while in active service of a fire, rescue, law enforcement or emergency medical service and that the fallen rescue worker's death was not the result of the individual's own willful misconduct or abuse of alcohol or drugs.

§ 123-43.5 Tax credit for residential property located in close proximity to a refuse disposal system.

[Added by Bill No. 92-89; amended by Bill No. 10-02]
A. 
In accordance with the provisions of the Tax-Property Article § 9-314, of the Annotated Code of Maryland, there is hereby established the following property tax credit:
(1) 
A 100% exemption for residential property provided that:
(a) 
The property owner resides on the property;
(b) 
The structural boundaries of a dwelling on the property are within 1,000 feet of a refuse disposal system for which an active permit has been issued to the county under § 9-204 of the Environment Article, of the Annotated Code of Maryland; and
(c) 
The county governing body determines that the property has been adversely impacted by its proximity to the landfill.
B. 
On or before January 1 of each year, the County Council shall determine by law those properties that have been adversely impacted by their proximity to a currently operating county-owned landfill.
C. 
Notwithstanding Subsection A of this section, a property tax credit shall not be granted under this section unless the county approves the use of a solid waste disposal fee to offset the total amount of the property tax credit granted.

§ 123-43.5.1 Tax credit for restoration costs for historic landmarks.

[Added by Bill No. 94-71]
A. 
An owner of a structure designated as a Harford County historic landmark by the Historic Preservation Commission may apply to the Department of Treasury for a tax credit for the expenses incurred for the restoration of the landmark.
B. 
To qualify for the tax credit, the owner shall:
(1) 
Obtain certification from the Historic Preservation Commission, prior to the restoration, that the restoration is compatible with the historic landmark and with county historic preservation standards; and
(2) 
Provide to the Department of Treasury the necessary information to demonstrate that the owner is eligible for the tax credit.
C. 
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, provided that the owner applies for the credit each year on or before December 31 of the year before the fiscal year for which the credit is requested.
D. 
The amount of the credit is equal to 10% of the properly documented restoration expenses, but may not exceed $7,500.
E. 
The Department of Treasury and the Historic Preservation Commission may provide for any procedures necessary to carry out the purposes of this section.

§ 123-43.5.2 Tax credit for added value of restored historic landmarks.

[Added by Bill No. 94-72]
A. 
In this section, "eligible improvements" means restoration or rehabilitation of a structure designated as a Harford County historic landmark by the county's Historic Preservation Commission.
B. 
An owner of a historic landmark may apply to the Department of Treasury for a tax credit for eligible improvements.
C. 
To qualify for the tax credit, the owner shall:
(1) 
Obtain certification from the Historic Preservation Commission, prior to making the improvements, that the improvements are compatible with the historic landmark and with County Historic Preservation standards; and
(2) 
Provide to the Department of Treasury the necessary information to demonstrate that the owner is eligible for the tax credit.
D. 
The amount of the tax credit is equal to the difference between the property tax that, but for the tax credit, would be payable after the completion of the eligible improvements, and the property tax that would be payable if the eligible improvements were not made.
E. 
The owner may receive the tax credit for up to 5 years, provided that the owner applies for the credit on or before December 31 of the year before the tax year for which the credit is requested.
F. 
The Department of Treasury and the Historic Preservation Commission may establish procedures to carry out the purposes of this section.

§ 123-43.6 Tax exemption for the Fallston Airport.

[Added by Bill No. 94-49; amended by Bill No. 08-54]
In accordance with the provisions of Section 8-302 of the Tax-Property Article of the Annotated Code of Maryland, there is hereby established the following property tax exemption for the Fallston Airport:
A. 
For purposes of the county property tax only, the essential portions of airplane landing strips, as certified by the Maryland Aviation Administration, are exempt from taxation if the landing strip is:
(1) 
Located on privately owned land;
(2) 
Used by the public; and
(3) 
Licensed under Title 5 of the Transportation Article.
B. 
The tax exemption shall begin on July 1 of the year that the landing strip is identified in the Maryland Aviation System Plan as essential to the state’s air transportation system.

§ 123-43.7 Tax exemption for the Aldino Harford County Airpark.

[Added by Bill No. 94-48; amended by Bill No. 08-54]
In accordance with the provisions of Section 8-302 of the Tax-Property Article of the Annotated Code of Maryland, there is hereby established the following property tax exemption for the Aldino Harford County Airpark:
A. 
For purposes of the county property tax only, the essential portions of airplane landing strips, as certified by the Maryland Aviation Administration, are exempt from taxation if the landing strip is:
(1) 
Located on privately owned land;
(2) 
Used by the public; and
(3) 
Licensed under Title 5 of the Transportation Article.
B. 
The tax exemption shall begin on July 1 of the year that the landing strip is identified in the Maryland Aviation System Plan as essential to the state’s air transportation system.

§ 123-43.8 Enterprise zone tax credits.

[Added by Bill No. 95-69]
A. 
In this section, the terms "eligible assessment" and "qualified property" have the meanings stated in the Tax-Property Article, § 9-103 of the Annotated Code of Maryland.
B. 
An owner of qualified property located in an enterprise zone may apply to the Department of Treasury for a tax credit against the county property tax imposed on the property's eligible assessment.
C. 
To qualify for the tax credit, a property owner shall:
(1) 
Apply to the Department of Treasury for the credit by November 1 of the year before the tax year for which the credit is requested; and
(2) 
Provide to the Department the necessary information to demonstrate that the property qualifies for the credit.
D. 
A committee composed of the Director of Economic Development, the Treasurer, and the County Council member who represents the Council District in which the majority of the properties in the enterprise zone are located shall review the application and determine whether the property qualifies for the tax credit.
E. 
If the committee finds that the property qualifies for the tax credit, it shall forward its finding to the County Council, which by resolution shall approve the owner's application if it finds that the property qualifies for the credit.
F. 
The amount of the tax credit is to be calculated in accordance with the Tax-Property Article, § 9-103 of the Annotated Code of Maryland.
G. 
A tax credit under this section is available to a qualified property for no more than 10 consecutive years beginning with the taxable year following the calendar year in which the property first becomes a qualified property.
H. 
Even if the designation of an enterprise zone expires, the tax credit under this section continues to be available to a qualified property.
I. 
The Office of Economic Development and the Department of Treasury may establish any procedures necessary to carry out the purposes of this section.

§ 123-43.9 Tax credit for real property owned by Habitat for Humanity.

[Added by Bill No. 11-34]
A. 
In accordance with the provisions of the Tax-Property Article § 9-252 of the Annotated Code of Maryland, there is hereby established a 100% County property tax credit for real property provided that:
(1) 
The property is owned by Habitat for Humanity with the intention of relinquishing ownership in the near future;
(2) 
The property is used for the purposes of development, rehabilitation and transfer to a private owner; and
(3) 
The property is not occupied by administrative or warehouse buildings owned by Habitat for Humanity.
B. 
Habitat for humanity shall submit an annual written report on or before June 30 each year to the County Executive and County Council documenting:
(1) 
All of Habitat for Humanity's real property holdings in the County; and
(2) 
All transactions involving Habitat for Humanity's real property holdings in Harford County.
C. 
The tax credit for each property shall continue until such time as the property is transferred from Habitat for Humanity to another entity, but in no event for more than 5 years.

§ 123-43.10 Tax credit for residential property located in proximity to waste-to-energy facility on Magnolia Road.

[Added by Bill No. 12-52]
A. 
In accordance with the provisions of the Tax Property Article § 9-314 of the Annotated Code of Maryland, there is hereby established a 100% property tax credit for owner-occupied residential property completed on or before June 1, 2010, provided that:
(1) 
The property is located within the boundaries of Trimble Road, Magnolia Road, Fort Hoyle Road and Aberdeen Proving Ground property; or
(2) 
The property 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
(3) 
In any given tax year, to be eligible for the tax credit, property owners must have resided at the property on the effective date of the bill and continue to reside at the property, and
(4) 
The County governing body determines that the property has been adversely impacted by its proximity to the waste-to-energy facility.
B. 
On or before January 1 of each year, the County Council shall determine by law those properties that have been adversely impacted by their proximity to the waste-to-energy facility on Magnolia Road.
C. 
Notwithstanding Subsection A of this section, a property tax credit shall not be granted under this section in the event the waste-to-energy facility ever ceases operation at its current location.

§ 123-44 Credit for qualifying energy conservation devices.

[Amended by Bill Nos. 80-25; 82-20; 07-53; 09-45; 10-21]
A. 
Definitions. For the purposes of this article.
GEOTHERMAL ENERGY DEVICE
Shall mean an energy conserving device that uses energy derived from naturally occurring heat in the interior of the earth to heat or cool a structure, to provide hot water for use in the structure or to generate electricity to be used in the structure and meets national safety and performance standards set by a nationally recognized testing laboratory for that kind of device.
SOLAR ENERGY DEVICE
Shall mean an energy conserving device, including collectors, panels, storage tanks and all other hardware that is necessary and used as a part of the operating mechanism, that uses energy derived from the sun's radiation that is converted into thermal or electric energy to heat or cool a structure, to provide hot water for use in the structure or to generate electricity to be used in the structure and meets national safety and performance standards set by a nationally recognized testing laboratory for that kind of device.
B. 
Credit authorized. In accordance with the provisions of Section 9-203 of the Tax-Property Article of the Annotated Code of Maryland, there is hereby created a tax credit from County real property taxes levied on residential or nonresidential buildings or other structures that use solar energy devices or geothermal energy devices for heating and cooling buildings or structures or for supplying hot water for use within the buildings or other structures or generating electricity to be used in the structure. The tax credit shall be credit from the taxes levied on the buildings or other structures and not from the land.
C. 
Timely filing of applications. An application for a tax credit for using a solar energy device or geothermal energy device shall be filed on or before the first day of October immediately prior to the taxable year for which the tax credit is first sought. If the application is not so filed, it will be disallowed that year.
D. 
Amount of credits.
(1) 
Per qualifying energy device. The total real property tax credit allowed under the provisions of this section shall be the lesser amount of up to a maximum of $2,500 per qualifying conservation energy device for the cost of materials and installation or construction of either the solar energy device or geothermal energy device, to apply against 1 year of property taxes, or the total amount of the real property taxes levied against the buildings or structures that is to be paid by the taxpayer for 1 year following the approval of the application.
(2) 
Tax credit limit per property. In any fiscal year, the total credits issued under this section shall not exceed $5,000 per property.
(3) 
Unused tax credit. The tax credit can be applied against, and cannot exceed, the amount of the County property tax on the property. The tax credit may be granted in the year in which the credit is applied for, or carried forward. Any unused credit amount can be carried forward for an additional 2 years. When a tax credit is carried over under this subsection, the full amount of the tax credit shall be deducted from the total annual limit set forth in Subsection F of this section in the year in which the application is granted.
E. 
Submission of application. All applications for tax credits under this section shall be submitted to the Director of Administration only on forms prepared by that office. An application shall be filed one time only for the duration of the tax credit. Each application shall be made under oath or affirmation and shall contain a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury as provided for by Section 9-203 of the Tax-Property Article of the Annotated Code of Maryland. Each application shall be accompanied by documented receipts of such purchase of materials or supplies and actual installation cost, if available; otherwise, the application shall be accompanied by a statement of the cost of the materials, supplies and installation cost, verified in the same manner as the application by a person competent to so certify.
F. 
Annual limit on amount of credits granted. The total tax credit allowed by Harford County for any 1 year may not exceed $500,000. The granting of credits shall be on a first-come-first-served basis, and, when the limitation is reached, any subsequent applications will be carried over to the next succeeding year or years.
[Amended by Bill No. 13-14]

§ 123-45 Transfer of Metropolitan Commission finances and assets to county.

A. 
From and after February 15, 1973, all money of the Metropolitan Commission and all debts, credits, assessments, levies and charges of every kind and description due to or from the Metropolitan Commission shall become the money, debts, credits, assessments, levies and charges to or of the county. All money, assessments, levies or charges so collected or to be collected and all debts paid shall be credited or debited, as the case may be, to the current interest and joint sinking fund and the county utility fund in such banks or trust companies as designated by the County Council, and such funds shall be kept separate and apart from all other county funds in the county books of record.
B. 
The Metropolitan Commission is authorized and directed to execute and deliver to the County Executive by February 15, 1973, any warrants, drafts, receipts, title certificates, deeds or other indicia of ownership as may be necessary to effectuate the provisions of this section.

§ 123-46 Municipal tax rebate.

[Added by Bill No. 86-25]
There is hereby established a municipal property tax rebate for the purpose of compensating Harford County municipalities for police services provided by the municipalities in lieu of similar county governmental services. The municipal tax rebates determined herein shall be included within the annual operating budget submitted to the County Council each fiscal year.
A. 
The basic method employed in calculating annual municipal tax rebates for Harford County municipalities will be to compute the annual cost of operating the Criminal Patrol Division of the Sheriff's Department. All costs funded by non-property-tax revenues and certain grants, fees and state aid will be subtracted from the cost of operating the Criminal Patrol Division so that the resultant is that cost of operating the Criminal Patrol Division funded by Harford County property taxes. Specific rebates for each municipality will be calculated by multiplying this figure by the ratio of each municipal assessable tax base to the countywide assessable tax base.
B. 
A specific annual municipal property tax rebate is authorized for each Harford County municipality to compensate it for police services it provides in lieu of services which would otherwise be provided by the Harford County Sheriff's Criminal Patrol Division. Such property tax rebate shall be provided to each municipality on a fiscal year basis, subject to approval in the annual budget by the County Council, with payments to be made in equal quarterly amounts. The specific municipal tax rebates will be calculated annually by the County Treasurer and reviewed with each municipality prior to submission of the budget to the County Council.
C. 
The county and each municipality shall reflect in their annual audits the assessable base and various revenues shown in this section as individual items.
D. 
The following procedure will be used to calculate the municipal property tax rebates for Harford County municipalities:
(1) 
All costs and revenues hereinafter stated shall be derived from the Harford County and the three (3) municipalities' audits for the previous fiscal year. The audited figures shown on the Harford County audit for general police work, less payments from the county and less any other municipal tax rebates made to the municipalities for state supplemental police aid funds, will be the bases to begin the computations. This shall be called "actual police service costs."
(2) 
The percentage of personnel in the Sheriff's Department working in the Criminal Patrol Division will be determined by dividing the number of personnel assigned to the Criminal Patrol Division by the total number of personnel in the Sheriff's Department, excluding those assigned to the detention center.
(3) 
The percentage determined in Subsection D(2) above will be multiplied by the actual police service cost determined in Subsection D(1) above. The resultant figure will be the audited cost for the Criminal Patrol Division.
(4) 
The total dollar amount of law enforcement grants, fees and state police aid for the County Sheriff's Department and the municipalities will be determined. This will be the sum of the sheriff's fees, the sheriff's licenses, police reports, Harford County state police aid, courtroom security, parking fines, court fines, municipal state police aid and any other law enforcement related fees hereinafter established or enacted.
(5) 
The total dollar amount of law enforcement grants, fees and state police aid will be multiplied by the percentage calculated in Subsection D(2) above to determine the total dollar amount of grants, fees and police aid applicable to operating the Criminal Division. This total dollar amount will be subtracted from the audited costs determined in Subsection D(3) above needed to operate the Criminal Patrol Division. The resulting dollar amount will be the cost excluding grants, fees and police aid, required to operate the Criminal Patrol Division of the Sheriff's Department.
(6) 
The county-audited net property taxes will be divided by the total audited expenditures, to include reserve for encumbrances.
(7) 
To determine the dollar amount of the audited cost of operating the Criminal Patrol Division funded by county net property taxes, the percentage calculated in Subsection D(6) above will be multiplied by the audited cost of operating the Criminal Patrol Division calculated in Subsection D(5) above.
(8) 
Each municipality's assessable tax base for the preceding fiscal year will be divided by the total county assessable tax base, including all municipalities, for the same fiscal year to produce each municipality's share of the assessable tax base.
(9) 
To determine each municipal tax rebate, each percentage determined in Subsection D(8) above will be multiplied by the cost of operating the Criminal Patrol Division calculated in Subsection D(7) above.

§ 123-46.1 Procedure for establishing homestead credit.

[Added by Bill No. 90-58; amended by Bill Nos. 91-59; 92-90]
A. 
This section sets forth the procedure for establishing the homestead credit percentage required by the Tax-Property Article, Title 9, of the Annotated Code of Maryland.
B. 
On or before January 1 of each year, the County Council shall establish by law the homestead credit percentage for the taxable year that begins the following July 1.[1]
[1]:
Editor's Note: The current homestead credit percentage information is on file in the office of the County Council.

§ 123-46.2 Conservation land tax credits.

[Added by Bill No. 94-34[1]]
A. 
Definitions. For the purpose of this section, the following words and phrases shall have the meanings as indicated:
AGRICULTURAL LAND PRESERVATION ADVISORY BOARD
As defined in Section 60-11 of the Harford County Code, as amended.
[Added by Bill No. 10-42[2]]
QUALIFIED CONSERVATION LAND
Real property that:
(1) 
Meets certain standards established by criteria specified by the Agricultural Land Preservation Advisory Board. The criteria are intended to be used to determine the eligibility of lands for conservation land tax credits;
[Added by Bill No. 10-42]
(2) 
Is used to assist in the preservation of a natural area;
(3) 
Is subject to a conservation easement donated to a qualified conservation organization; and
(4) 
Is not required to allow for public access.
QUALIFIED CONSERVATION ORGANIZATION
Is defined in Section 26 CFR Ch. 1 (4-1-89 Edition) and Section 1.170A-14(C) of the Treasury Regulations, as an organization that has a commitment to protect the conservation purposes of the donation, and has the resources to enforce the restrictions. As a qualified conservation organization, a land trust must have executed a cooperative agreement with the Maryland Environmental Trust. A conservation group organized or operated primarily or substantially for one of the conservation purposes specified in Section 170(H)(4)(A) of the Internal Revenue Service Code will be considered to have the commitment required by the preceding sentence.
[2]:
Editor’s Note: This bill also repealed the definition of “Environmental Land Preservation Commission (ELPC), which immediately followed.
B. 
Application for a property tax credit.
(1) 
Any owner of qualified conservation land may apply to the Department of Treasury for a property tax credit.
(2) 
To qualify for a property tax credit, the applicant must present documentation, as part of the application, to the Department of Treasury which demonstrates, to the satisfaction of the Agricultural Land Preservation Advisory Board and the Department of Treasury, that the property is qualified conservation land.
[Amended by Bill No. 10-42]
(3) 
Amount of credit. In accordance with the provisions of Section 9-220 of the Tax-Property Article of the Annotated Code of Maryland, as amended, an owner of qualified conservation land shall receive a tax credit of a maximum of $500.00 against the real property tax imposed by the county on qualified conservation land and improvements thereon.
(4) 
The tax credit on qualified conservation land shall be granted for a period equal to the duration of the conservation easement on the property subject to the annual cap of $500.00.
(5) 
These documents shall be filed with the Department of Treasury.
(6) 
To receive the tax credit at the beginning of the next fiscal year, landowners of qualified conservation land must apply by December 31st of each year.
C. 
Agricultural Land Preservation Advisory Board responsibilities. In conjunction with the Department of Planning and Zoning, the Agricultural Land Preservation Advisory Board shall report to the executive branch and County Council by December 31 of each year the tax credits approved that year and identify budget needs for the next ensuing fiscal year.
[Amended by Bill No. 10-42]
[1]:
Editor's Note: Section 2 of Bill No. 94-34 further provided the following: "The county is aware that this act represents a net tax revenue loss for which there shall not be any other existing revenue adjustment made to offset the loss."

§ 123-46.3 Harford Land Trust.

[Added by Bill No. 97-11]
A. 
There is hereby created pursuant to section 9-220 of the Tax Property Article of the Annotated Code of Maryland a property tax credit against the real property tax imposed on the following:
(1) 
Properties that as of July 1, 1991 have been conveyed to the Harford Land Trust in fee, subject to a letter of intent, agreement, or option for the resale of the property to a government agency.
B. 
The property tax credit granted herein shall be in the amount of 100% of the county real property tax and shall continue for so long as the property is owned by the land trust.
C. 
The tax credit shall be applied to the tax bills issued for the taxable year 1997-1998 and continue thereafter from year to year.

§ 123-46.4 Supplement to homeowners property tax credit program.

[Added by Bill No. 07-06]
A. 
Definitions. In this section, the following words have the meanings indicated:
COMBINED INCOME
Has the meaning stated in the Tax-Property Article, § 9-104(a)(3) of the Annotated Code of Maryland.
DWELLING
Has the meaning stated in the Tax-Property Article, § 9-104(a)(6) of the Annotated Code of Maryland.
HOMEOWNER
Has the meaning stated in the Tax-Property Article, § 9-104(a)(9) of the Annotated Code of Maryland.
HOMEOWNERS PROPERTY TAX CREDIT PROGRAM
The program established under the Tax-Property Article, § 9-104 of the Annotated Code of Maryland.
TOTAL REAL PROPERTY TAX
The product of the sum of all property tax rates on real property, but not including state and municipal rates, for the taxable year on a dwelling, multiplied by the lesser amount of the assessed value of the dwelling or $400,000 and then reduced by any property tax credit granted under the Tax-Property Article, § 9-105 of the Annotated Code of Maryland.
B. 
Creation. This is a local supplement to the homeowners property tax credit program for dwellings in the County as authorized by the Tax-Property Article, § 9-215 of the Annotated Code of Maryland.
C. 
Calculation. The local supplement to the homeowners property tax credit program is the difference between the amount of the property tax credit as calculated under the Tax-Property Article, § 9-104(g) of the Annotated Code of Maryland and the amount of the property tax credit as calculated by determining the total real property tax on a dwelling, less the following percentage of the combined income of the homeowner:
(1) 
0% of the first $4,000 of combined income;
(2) 
0% of the second $4,000 of combined income;
(3) 
0% of the third $4,000 of combined income;
(4) 
3% of the fourth $4,000 of combined income;
(5) 
7% of the fifth $4,000 of combined income; and
(6) 
9% of combined income over $20,000.
D. 
The limits of the combined net worth and combined gross income as specified in the state homeowners property tax credit program shall apply to the County local supplement.