Beginning July 1, 1964, the fiscal year of the
City shall be the period beginning July 1 in each year and ending
June 30 in the following year; beginning July 1, 1964, the taxable
year shall be the period beginning July 1 in each year and ending
June 30 in the following year; and from and after July 1, 1964, the
dates of finality shall be January 1 and July 1 of each year.
[Amended 2-23-2009 by Ord. No. 797]
The tax levy hereafter shall be made not later
than the 15th of June of each year.
[Amended 4-22-1996 by Ord. No. 607]
A. From and after July 1, 1964, and except as provided in Subsection
B, all taxes for the taxable year beginning on July 1 in each year and ending on June 30 in the following year shall be due and payable on July 1 of the year in which levied and shall be subject to interest beginning October 1 at the rate of 2/3 of 1% for each month or fraction thereof until paid. Additionally, there is hereby imposed a tax penalty of 1/2 of 1% on unpaid taxes for each month or fraction thereof beginning October 1 until paid.
B. From and after July 1, 2000, the owner(s) of owner-occupied
residential property has(have) been afforded the right to pay property
taxes for such property due on owner-occupied residential property
on a semiannual payment schedule under the provisions of § 10-204.3
of the Tax Property Article of the Annotated Code of Maryland. Owner(s)
who pay real property taxes on a semiannual basis shall also pay a
service charge as authorized by that section and as established by
the Mayor and Common Council in its ordinance providing for the levy
of taxes. Nothing herein shall preclude the owner(s) of owner-occupied
residential property from paying property taxes on an annual basis.
[Amended 5-22-2000 by Ord. No. 652]
C. A payment under a semiannual schedule is due:
[Amended 5-22-2000 by Ord. No. 652]
(1) For the first installment:
(a)
On July 1 of the tax year;
(b)
May be paid without interest on or before September
30 of the tax year; and
(c)
If not paid on or before September 30 of the
tax year, shall bear interest beginning October 1 at the rate of 2/3
of 1% for each month or fraction thereof until paid, and a tax penalty
of 1/2 of 1% on the unpaid first installment for each month or fraction
thereof beginning October 1 until paid.
(2) For the second installment:
(a)
On December 1 of the tax year.
(b)
Except for the service charge, may be paid without
interest on or before December 31 of the tax year.
(c)
If not paid on or before December 31 of the tax year, shall bear the service charge provided in Subsection
B and shall bear interest beginning January 1 at the rate of 2/3 of 1% for each month or fraction thereof until paid, and a tax penalty of 1/2 of 1% on the unpaid second installment for each month or fraction thereof beginning January 1 until paid.
(d)
May be prepaid without the service charge or
interest on or before September 30 of the tax year.
D. The City is authorized to enter into such agreements
with other governmental units as it deems necessary to collect real
property taxes, including, but not limited to, those collected on
a semiannual basis.
The legislative body shall have power to select
as the subjects of city taxation such classes of personal property,
of land or improvements on land, assessable under Article 81 of the
Annotated Code of Maryland, 1957, as it may deem wise, and to levy such special or limited
rates of city taxation as it may deem wise on any class of property
so selected as a subject of city taxation for which a fixed or limited
rate of city taxation is not prescribed by the aforesaid Article 81
or by the City Charter, provided that all such city taxes shall be
levied upon assessments made pursuant to the aforesaid Article 81
by the County Commissioners of Carroll County or by the State Department
of Assessments and Taxation, except that the Director of the City
Department of Finance shall have the right and authority to provide
for the assessment of any escaped taxable property in the City which
shall be subject to the regular tax rate of the City on the assessment
thus made until such property has been assessed by the appropriate
assessing authorities under the aforesaid Article 81. There shall
be the same right of appeal in cases of such assessments as is provided
by law for assessments made by the County Commissioners.
[Added 4-24-2000 by Ord. No. 647; amended 4-23-2001 by Ord. No. 667]
A. Establishment of historic tax credit program for qualified
expenses. In accordance with § 9-204 of the Tax-Property
Article of the Annotated Code of Maryland, there is hereby established
a City of Westminster real property tax credit in the amount of 10%
of the qualified expenses for the restoration and preservation of
an eligible historic property, and 5% of the qualified expenses for
the construction of an architecturally compatible new structure on
an eligible historic property.
B. Definitions. In this section, the following terms
have the meanings indicated:
[Amended 1-9-2006 by Ord. No. 740]
CERTIFICATE OF ELIGIBILITY
A document issued by the Commission to the owner of an eligible
property, which authorizes the Department of Finance to apply an historic
tax credit to the eligible property under this section.
CONTRIBUTING PROPERTY
Property included in the 1977 Survey of Historic Structures
in Westminster, described in the Building of Westminster by Christopher
Weeks, or in the updated 1998 edition, Index Map Historic Survey of
1977 prepared by the Maryland Historic Trust listed in Categories
A, B, C, D and F, or in receipt of a Certification of Significance
from the Maryland Historic Trust.
ELIGIBLE PROPERTY
(1)
Properties located within the City's Local Historic
District;
(2)
Properties listed individually in the National
Register of Historic Places; or
(3)
Contributing properties located within a National
Registered District.
ELIGIBLE WORK
(1)
Work done on an eligible property:
(a)
In compliance with regulations approved by the
Commission;
(b)
After the owner receives initial approval of
an application for a certificate of eligibility; and
(c)
In conformity with the application for which
approval was given.
(d)
In conformity with the Secretary of the Interior's
"Standards for the Treatment of Historic Buildings" (1995).
(2)
"Eligible work" includes:
(a)
The repair or replacement of exterior features
of an existing structure;
(b)
Work that is necessary to maintain the physical
integrity of an existing structure with regard to safety, durability
or weatherproofing; or
(c)
Maintenance of the exterior of an existing structure,
including routine maintenance;
(d)
New construction of an architecturally compatible
structure; or
(e)
Interior restorations necessary to restore or
maintain the historic integrity and efficient or safe functioning
of an eligible property, excluding elective and/or cosmetic renovations.
(3)
"Eligible work" does not include landscape maintenance
or new landscape plants.
QUALIFIED EXPENSES
(1)
The amount of money paid by the owner of an
eligible property to a licensed contractor for eligible work or for
materials used to do eligible work by the owner.
(2)
In order to be eligible for a tax credit under
this section, qualified expenses must be $5,000 or greater.
[Amended 11-26-2007 by Ord. No. 772]
C. Procedures.
(1) The owner of an eligible property may apply to the
Commission for an historic tax credit for qualified expenses. The
application shall be in the form and accompanied by additional information
that the Commission may require by regulation.
(2) The Commission shall give preliminary approval of
a certificate of eligibility if it determines the property to be an
eligible property and if it determines that the proposed work is eligible
work.
(3) All eligible work shall be completed within 24 months
after the Commission has given preliminary approval of a certificate
of eligibility. Upon written request, and at its discretion, the Commission
may grant an extension of time for the completion of eligible work
for an additional period not to exceed 12 months.
(4) Upon completion of the work, the owner shall submit
to the Commission documentation that the work was done in accordance
with the preliminary approval of the certificate of eligibility and
shall document all qualified expenses.
(5) Review.
(a)
The Commission shall review the application,
the preliminary approval and the documentation. If the Commission
is satisfied with this information, it may give final approval of
the certificate of eligibility and shall determine:
[1]
What work is eligible work; and
[2]
The dollar amount of qualified expenses for
the work.
(b)
The dollar amount of qualified expenses and
the amount of the tax credit, if any, shall be entered on the certificate
of eligibility.
(6) If the Commission is not satisfied with the information,
it may deny approval of the certificate of eligibility.
(7) An owner who is denied all or part of a tax credit
by the Commission may appeal the denial to the Circuit Court for Carroll
County in accordance with the provisions of Chapter 200 of Title 7
of the Maryland Rules of Procedure.
(8) After final approval by the Commission, it shall forward
the certificate of eligibility to the Department of Finance.
(9) The Department of Finance shall grant the historic
tax credit in the form of a rebate, which shall not exceed the amount
of the City of Westminster real property tax which has been previously
paid in the year the credit is issued.
(10)
If the amount of the historic tax credit under
this section exceeds the amount of the City of Westminster real property
tax, any unused portion of the tax credit shall be carried forward
for up to five tax years.
(11)
A certificate of eligibility runs with the property,
and change of ownership does not result in the lapse of a tax credit
granted under this section.
(12)
If, for any reason, eligible property granted
a tax credit under this section ceases to qualify for the credit,
any unused tax credit shall lapse.
(13)
During the period in which the tax credit is
used, a property owner cannot make any changes to the approved work
in the certificate of eligibility without first having obtained the
express written approval of the Commission.
[Added 11-14-2005 by Ord. No. 738]
Pursuant to § 9-105(e) of the Tax-Property
Article of the Annotated Code of Maryland, the homestead tax credit
percentage for the City, effective for the taxable year beginning
July 1, 2006, and subsequent tax years, shall be 107%.
[Added 6-13-2011 by Ord. No. 828]
A. Definitions. In this section, the following words and phrases have
the meanings indicated:
AFFILIATE
A person:
(1)
That directly or indirectly owns at least 80% of a business
entity; or
(2)
Eighty percent of which is owned, directly or indirectly, by
a business entity.
AVERAGE COUNTY WEEKLY WAGE
The average weekly wage paid to a Carroll County worker as
determined by the Maryland Department of Labor, Licensing and Regulation,
or succeeding agency, with respect to total employment (private and
public sector combined).
BUSINESS ENTITY
A person conducting a trade or business in the State of Maryland
that is subject to the Maryland individual or corporate income tax,
insurance premiums tax, financial institution franchise tax, or public
service company franchise tax.
FULL-TIME POSITION
A position requiring at least 840 hours of an individual's
time during at least 24 weeks in a six-month period.
(1)
"New permanent full-time position" means a position that is:
(a)
A full-time position of indefinite duration;
(c)
Newly created as a result of the establishment or expansion
of a business facility in the state; and
(2)
"New permanent full-time position" does not include a position
that is:
(a)
Created when an employment function is shifted from an existing
business facility of the business entity or its affiliates located
in Maryland to another business facility of the same business entity
or its affiliates, if the position does not represent a net new job
in the state;
(b)
Created through a change in ownership of a trade or business;
(c)
Created through a consolidation, merger, or restructuring of
a business entity or its affiliates, if the position does not represent
a net new job in the state;
(d)
Created when an employment function is contractually shifted
from an existing business entity or its affiliates, located in the
state to another business entity or its affiliates, if the position
does not represent a net new job in the state; or
(e)
Filled for a period of less than 12 months.
NEW OR EXPANDED PREMISES
Real property, including a building or part of a building
that has not been previously occupied, where a business entity or
its affiliates locate to conduct business.
B. Property tax credit established; conditions.
(1) There is hereby established a property tax credit against the City
property tax imposed on real property owned or leased by business
entities that meet the requirements specified in this section and
on personal property owned by said business entities and located on
the premises for which the real property tax credit is granted.
(2) A tax credit may not be granted under this section if:
(a)
The business entity or any of its affiliates has moved its operations
to Westminster from another county in the state; or
(b)
The new or expanded premises has otherwise been granted a tax
credit or exemption under the Maryland Code Annotated Tax Property
Article for the taxable year.
(3) To qualify for a tax credit under this section against personal property
tax imposed by the City, a business entity must certify, on a form
prescribed by the City, that the personal property is located on the
premises that qualify for a property tax credit.
(4) To qualify for a tax credit under this section, before it obtains
the new or expanded premises or hires employees to fill the new permanent
full-time positions at the new or expanded premises, a business entity
must provide written notification to the City of:
(a)
Its intention to claim the property tax credit;
(b)
The dates on which it expects to obtain the new or expanded
premises and to hire the required number of employees in the new permanent
full-time positions.
C. If a business entity meets the requirements for a tax credit under
this section, the City will certify to the State Department of Assessments
and Taxation and the Maryland Department of Business and Economic
Development that the business entity has met the requirements for
the tax credit for the taxable year that follows the date on which
it met the requirements.
D. Qualifications for tax credit.
(1) To qualify for a property tax credit under this section, a business
entity must:
(a)
Obtain, during the twelve-month period preceding the first day
of the taxable year for which the business entity first claims the
tax credit established by this section, at least 5,000 square feet
of new or expanded premises by purchasing or leasing newly constructed
premises or by constructing new premises or causing new premises to
be constructed; and
(b)
Employ at least 25 individuals in new permanent full-time positions
at the new or expanded premises during a twenty-four-month period
beginning on or after the date that is 24 months before the first
day of the taxable year for which the business entity first claims
the tax credit established under this section and ending on or before
the last day of the first year for which the business entity claims
the tax credit established under this section, 50% of which positions
must pay at least 125% of the average county weekly wage.
E. Amount of tax credit. If a business entity meets the conditions and requirements of Subsections
B and
D of this section, the credit granted under this section shall equal a percentage of the property tax imposed as follows:
(1) Fifty-two percent for the first and second taxable years;
(2) Thirty-nine percent in the third and fourth taxable years;
(3) Twenty-six percent in the fifth and sixth taxable years; and
(4) Zero percent for each taxable year thereafter.
F. Reduction of taxes liable under lease agreements. The lessor of real
property eligible for property tax credits under this section shall
reduce by the amount of the property tax credits computed under this
section the amount of taxes for which the eligible business entity
is contractually liable under the lease agreement.
G. Recapture of claimed credits. All credits claimed under this section
for a taxable year shall be recaptured if, during the three taxable
years succeeding the taxable year in which a credit was claimed, the
business entity's employment level or the square footage occupied
by the business entity at the premises falls below the applicable
thresholds required to qualify for the property tax credit under this
section.
H. Annual report. On October 1 of each year, the City shall report to
the State Department of Assessments and Taxation, the Maryland Department
of Business and Economic Development, and the State Comptroller:
(1) The amount of each credit granted for that year; and
(2) Whether the business entity is in compliance with the requirements
for the tax credit.
I. Entitlement to claim credit.
(1) After a business entity has complied with all the requirements provided
in this section, the business entity shall be entitled to claim the
tax credit for the term provided in this section.
(2) No abrogation of this law or law hereinafter enacted that eliminates
or reduces the tax credits available under this section shall apply
to any business entity or affiliate of a business entity that qualified
for the tax credits before the effective date of such law or abrogation.