Wicomico County, MD
 
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Table of Contents
Table of Contents
[HISTORY: Adopted and amended as indicated in text.]
GENERAL REFERENCES
Budgetary and fiscal procedures — See Charter, Art. VII.
Taxation — See Ch. 203.
STATUTORY REFERENCES
Property tax exemptions — See Title 7 of the Tax-Property Article of the Annotated Code of Maryland.
Property tax credits and relief — See Title 9 of the Tax-Property Article of the Annotated Code of Maryland.
[Added 2-14-1994 by Bill No. 1994-10;[1] amended 10-17-2006 by Bill No. 2006-11; 4-16-2013 by Bill No. 2013-04]
A. 
Exemption. Recognizing that the establishment of manufacturing, fabricating and assembling industries contributes significantly to the economic well-being of the County and its citizens, the following personal property: mechanical tools or implements, whether worked by hand, steam or other motive power; machinery; or manufacturing apparatus or engines owned and operated by any individual, firm or corporation in Wicomico County, shall be exempt from County property tax, provided that said personal property shall be actually employed and used in the business of manufacturing, fabricating or assembly in the County.
B. 
To effectuate the exemption, pursuant to the authority granted in § 7-108 and § 7-222 of the Tax-Property Volume of the Maryland Code, the percentage of the total assessed value at which said manufacturing equipment shall be assessed for County taxation purposes is reduced from 100% to 0%.
[1]
Editor's Note: This bill also provided for the repeal of former § 90-1, Authorized; application, adopted P.L.L. 1888, Art. 23, sec. 193; 1930, sec. 231; 1959 Code, sec. 254, 1888, ch. 357, as amended.
[1]
Editor’s Note: Former § 90-2, Abatements; restrictions, adopted P.L.L. 1888, Art. 23, sec. 194; 1930, sec. 232; 1959 Code, sec. 255. 1888, ch. 357 was repealed 2-14-1994 by Bill No. 1994-10.
[1]
Editor’s Note: Former § 90-3, Manufacturers’ tax exemption adopted P.L.L. 1930, Art. 23, sec. 233; 1959 Code, sec. 256. 1900, ch. 434, as amended, was repealed 2-14-1994 by Bill No. 1994-10.
[1]
Editor’s Note: Former § 90-4, Tax credit for unsold, newly constructed, single dwelling units, added 10-14-1980 by Bill No. 1980-24, was repealed 2-25-1999 by Bill No. 1999-3.
[Added 10-12-1990 by Bill No. 1990-17; amended 6-7-2011 by Bill No. 2011-06]
The County Council of Wicomico County, Maryland, pursuant to the provisions of § 9-105 of the Tax-Property Article of the Annotated Code of Maryland (1986 Volume, as amended), hereby establishes a homestead credit percentage for property owners as described and provided for in the Maryland Code, as aforesaid, of 105%. Such homestead tax credit shall be applicable for the tax year beginning July 1, 2012, and any subsequent taxable year, provided that on or before November 15, 2013, and of any year thereafter, the County Council for Wicomico County, Maryland, may alter, by law, the homestead tax credit percentage for the taxable year beginning the following July 1 and any subsequent taxable year, provided that the homestead tax credit herein provided for may not exceed the maximum provided for by state law. Such homeowner's tax credit shall be subject to all the provisions, restrictions and conditions as shall be provided from time to time by state law. The homestead property tax credit provided for in this section applies to county taxes and to municipal taxes of municipalities in Wicomico County only if the municipal corporation has not established a homestead property tax credit of its own. The homestead tax credit provided for in this section shall apply only to such taxes as may become due after June 30, 2012.
[Added 4-10-2007 by Bill No. 2007-1]
A. 
Establishment. The Salisbury arts and entertainment property tax credit is hereby established.
B. 
Boundaries. The boundaries of the Salisbury Arts and Entertainment District are shown on a map that is on file in the office of the County Council and a copy of the map is attached to and made a part of this legislation as Exhibit A.[1]
[1]
Editor's Note: Said map is on file in the office of the County Council.
C. 
Credit granted.
(1) 
In accordance with state Tax-Property Article § 9-240, a real property tax credit is granted against the county real property tax imposed on a manufacturing, commercial, or industrial building that:
(a) 
Is located in the Salisbury Arts and Entertainment District; and
(b) 
Is wholly or partially constructed or renovated to be capable for use by a qualifying residing artist or an arts and entertainment enterprise.
(2) 
The credit is prorated to reflect the proportion of the building used by a qualifying residing artist or an arts and entertainment enterprise.
D. 
Amount of credit. The amount of this county property tax credit shall be equal to the amount of any county property tax increase that is attributable to the renovation.
E. 
Duration. This county property tax credit shall run for a period not to exceed six consecutive tax years. The first tax year the tax credit shall become available for an eligible building shall be the first tax year in which a building's property taxes would otherwise have increased due to the qualifying renovation (the "first tax year"). The last tax year the county property tax credit shall be available for a building shall be the earlier to occur of:
(1) 
The fifth tax year that follows the first tax year; or
(2) 
The tax year in which a building is no longer used by a qualifying residing artist or an arts and entertainment enterprise.
F. 
Credit transferability. The tax credit granted by this section may be transferred to a purchaser of the property for the remaining term of the credit, subject the continued use of the property or eligible portion of the property by a qualifying residing artist or an arts and entertainment enterprise; and the taxpayer's providing to the Director an annual certification of that continued use.
G. 
Applications.
(1) 
A property owner must apply for a county property tax credit under this article by submitting an application to the County Finance Director within 90 days of receipt of an assessment notice reflecting the renovations or improvements.
(2) 
Renovations or improvements made before July 1, 2007, do not qualify for a tax credit under this section.
(3) 
Applicants may not apply for a county property tax credit for any qualifying renovation that commences after June 30, 2013, Unless the designation of the arts and entertainment district has been renewed.
(4) 
Any qualifying renovation project already accepted into the program by June 30, 2013 shall continue to receive the county real property tax credit as provided in this section.
H. 
Definitions. The following terms shall have the same meanings as provided in the Annotated Code of Maryland, Article 83A, § 4-701, unless expressly provided otherwise.
(1) 
Artistic work.
(2) 
Arts and entertainment enterprise.
(3) 
Qualifying residing artist.