[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1959 Code, sec. 255. 1888, ch. 357 was repealed 2-14-1994 by Bill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256. 1900, ch. 434, as amended, was repealed 2-14-1994 by Bill No.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10-14-1980 by Bill No. 1980-24, was repealed 2-25-1999 by Bill No.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:
(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:
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.
[Added 8-17-2021 by Bill No. 2021-02]
A.
Establishment.
The Wicomico County hotel or multifamily residential development property
tax credit is hereby established.
B.
Boundaries. The boundaries of the Wicomico County Hotel or Multifamily
Residential Development District are shown on a map that is on file
in the office of the County Council and the Finance Department, and
a copy of the map is attached and made a part of this legislation
as Exhibit A.[1]
[1]
Editor's Note: Exhibit A is on file in the County offices
as noted.
C.
Credit granted.
(1)
In accordance with Maryland Annotated Code, Tax-Property Article,
§ 9-324, a real property tax credit is granted against the
County real property tax imposed on a hotel or multifamily residential
development that:
(a)
Is located in the Wicomico County Hotel and Multifamily Residential Development District described in Subsection B above; and
(b)
Upon completion, each eligible phase of hotel or multifamily
residential development increases the assessed value of the real property
by at least $10,000,000 above the assessment before construction or
renovation.
(c)
Is to be constructed or renovated after the effective date of
this article; and
D.
Amount of credit. The amount of the County property tax credit shall
be calculated on the increased assessment of the eligible property
above the assessment before construction or renovation as follows:
(1)
Tax year one through tax year five: 80% of the increased property
tax;
(2)
Tax year six: 70% of the increased property tax;
(3)
Tax year seven: 60% of the increased property tax;
(4)
Tax year eight: 50% of the increased property tax;
(5)
Tax year nine: 40% of the increased property tax; and
(6)
Tax year ten: 30% of the increased property tax.
E.
Duration. The County property tax credit shall be available for a
period not to exceed 10 consecutive tax years. The first tax year
the tax credit shall become available for an eligible building shall
be the first year in which a building's property taxes would
increase due to construction or renovation.
F.
Property tax credit transferability. The property tax credit granted
by this section may be transferred to a purchaser of the property
for the remaining term of the property tax credit.
G.
Applications.
(1)
A property owner must apply for a property tax credit under this
section by submitting an application to the Wicomico County Finance
Department within 90 days of receipt of an assessment notice reflecting
the renovations or construction improvements.
(2)
After review by the Finance Department, the application shall be
submitted for approval by the County Executive and the County Council
by resolution.
(3)
Renovations or construction improvements made before July 1, 2021,
do not qualify for a property tax credit under this section.
H.
Renewal or reevaluation. The hotel or multifamily residential development
property tax credit shall be reevaluated by the County Council and
Executive every three years, and the County Council and Executive
may approve modifications, suspension or termination of the tax credit
program at any time by resolution of the County Council. Any approved
tax credit shall not be affected by modification, suspension or termination
of the tax credit program.
[Added 6-7-2022 by Bill No. 2022-07[1]]
A.
CORRECTIONAL OFFICER
DISABLED LAW ENFORCEMENT OFFICER, CORRECTIONAL OFFICER OR RESCUE
WORKER (hereinafter "disabled worker")
(1)
(a)
(b)
(c)
[1]
[2]
[3]
[4]
[5]
(2)
(3)
DWELLING
FALLEN LAW ENFORCEMENT OFFICER, CORRECTIONAL OFFICER OR RESCUE
WORKER
(1)
(a)
(b)
(c)
[1]
[2]
[3]
[4]
[5]
(2)
(3)
LAW ENFORCEMENT OFFICER
RESCUE WORKER
(1)
(2)
(3)
(4)
(5)
SURVIVING SPOUSE
Definitions.
In this section the following words have the meanings indicated:
A person employed by the County of Wicomico's correctional
facilities or by the State of Maryland in its correctional facilities
within Wicomico County.
An individual who has been found
to be permanently and totally disabled by an administrative body or
court of competent jurisdiction authorized to make such a determination
and who is:
A law enforcement officer or correctional
officer whose disability arises out of and in the course of employment
for an entity located in Wicomico County, Maryland; or
An employee of a fire, rescue, or
emergency medical services entity whose disability arises out of and
in the course of employment for an entity located in Wicomico County,
Maryland; or
A member of a volunteer fire company
or volunteer rescue squad located in Wicomico County, Maryland, whose
disability arose out of and in the course of:
While actively participating in fighting
a fire;
While going to or from a fire;
While performing other duties necessary
to the operation or maintenance of the fire company;
While actively participating in the
emergency medical services unit, or rescue work of a volunteer advanced
life support unit or a volunteer fire, ambulance, or rescue company
located in Wicomico County, Maryland; or
While providing emergency or rescue
assistance, whether acting alone or at the direction of or with a
fire, ambulance, or rescue company or advanced life support unit.
A disability arising out of and in
the course of employment or volunteer services set out above in the
course of responding outside of Wicomico County pursuant to a mutual
aid agreement for an entity located in Wicomico County, Maryland,
does not require the disability to have occurred in Wicomico County,
Maryland.
"Disabled worker" does not include
a law enforcement officer, correctional officer or rescue worker whose
disability was the result of the individual's own willful misconduct
or abuse of alcohol or drugs.
An individual who dies and who is:
A law enforcement officer or correctional
officer whose death arises out of and in the course of employment
for an entity located in Wicomico County, Maryland; or
An employee of a fire, rescue, or
emergency medical services entity whose death arises out of and in
the course of employment for an entity located in Wicomico County,
Maryland; or
A member of a volunteer fire company
or volunteer rescue squad located in Wicomico County, Maryland whose
death arose out of and in the course of:
While actively participating in fighting
a fire;
While going to or from a fire;
While performing other duties necessary
to the operation or maintenance of the fire company;
While actively participating in the
emergency medical services unit, or rescue work of a volunteer advanced
life support unit or a volunteer fire, ambulance, or rescue company
located in Wicomico County; or
While providing emergency or rescue
assistance, whether acting alone or at the direction of or with a
fire, ambulance, or rescue company or advanced life support unit.
A death arising out of and in the
course of employment or volunteer services set out above in the course
of responding outside of Wicomico County pursuant to a mutual aid
agreement for an entity located in Wicomico County, Maryland, does
not require the death to have occurred in Wicomico County, Maryland.
"Fallen law enforcement officer,
correctional officer or rescue worker" does not include an individual
whose death was the result of the individual's own willful misconduct
or abuse of alcohol or drugs.
An individual who is authorized to enforce the general laws
of the State of Maryland and is employed in that role by a law enforcement
agency located in Wicomico County as defined in § 3-201(d) of
the Public Safety Article of the Maryland Annotated Code.
A person employed by a fire, rescue or emergency service
entity located in Wicomico County and as defined in § 7-101(b)
of the Public Safety Article of the Maryland Annotated Code, and shall
include members of a volunteer fire, rescue or emergency medical service
company located in Wicomico County, while performing activities as
set forth below:
While actively participating in fighting
a fire;
While going to or from a fire;
While performing other duties necessary
to the operation or maintenance of the fire company;
While actively participating in the
emergency medical services unit, or rescue work of a volunteer advanced
life support unit or a volunteer fire, ambulance, or rescue company
located in Wicomico County; or
While providing emergency or rescue
assistance, whether acting alone or at the direction of or with a
fire, ambulance, or rescue company or advanced life support unit.
A surviving spouse of a fallen law enforcement officer, correctional
officer or rescue worker until such time as such spouse remarries.
B.
Authority. In accordance with the provisions
of § 9-210 of the Tax-Property Article of the Annotated Code
of Maryland, the Director of Finance shall grant a property tax credit
to a disabled worker or surviving spouse who meets the requirements
of this section.
C.
Scope. The tax credit shall be granted
under this section against the Wicomico County real property tax imposed
on a dwelling that is the legal residence of and owned by a disabled
worker or a surviving spouse.
(1)
If the dwelling was owned by the disabled
worker at the time the disabled worker was adjudged to be permanently
and totally disabled or by the fallen law enforcement officer, correctional
officer or rescue worker at the time of the officer's or worker's
death; or
(2)
If the disabled worker was domiciled in
Wicomico County, Maryland as of the date the disabled worker was adjudged
to be permanently and totally disabled and the dwelling was acquired
by the disabled worker within two years of the date the disabled worker
was adjudged to be permanently and totally disabled; or
(3)
If the fallen law enforcement officer,
correctional officer or rescue worker or the surviving spouse was
domiciled in Wicomico County, Maryland as of the date of the officer's
or worker's death and the dwelling was acquired by the surviving spouse
within two years of the death of the fallen law enforcement officer,
correctional officer or rescue worker; or
D.
Amount. The property tax credit shall equal
100% of the Wicomico County real property tax for the dwelling, up
to a total annual credit of not more than $1,500.
E.
Duration. The property tax credit may continue
from year to year without further application by the disabled worker
or the surviving spouse until the property is sold, transferred, conveyed
or ceases to be the residence of the disabled worker or surviving
spouse or such spouse remarries.
G.
Application.
(1)
A disabled worker is eligible for the tax
credit in the first taxable year after the finding of disability of
the disabled workers.
(2)
A surviving spouse is eligible for the
tax credit in the first taxable year after the death of the fallen
law enforcement officer, correctional officer or rescue worker.
(3)
A disabled worker or surviving spouse may
apply for a tax credit on or before September 30 in the taxable year
for which the credit is requested to begin.
H.
Administration.
(1)
The Director of Finance shall develop an
application form and establish procedures to administer the tax credit.
(2)
Notwithstanding Subsection E of this section, the Director of Finance may require a disabled worker or surviving spouse who receives a tax credit to provide evidence of continued eligibility.
(3)
The Director of Finance may adopt regulations
to carry out the provisions of this section.
