In accordance with Article 25, § 9G, of the Annotated
Code of Maryland, there is a building excise tax on all new building
construction and building construction resulting in a change in use
from any other use to residential use in Calvert County.
The following words have the meanings indicated for purposes
of this article only:
AFFORDABLE HOUSING
Housing available for rental or purchase to households earning
up to 55% of the state median income.
APPLICANT
The individual, partnership, corporation or other legal entity
whose signature appears on a building permit application.
BONA FIDE ELDERLY UNIT
A residential unit whose occupation is restricted, by covenant
recorded among the land records of Calvert County, to persons age
55 or over.
PERSON
Does not include a County, state or federal governmental
entity.
TAX
The building excise tax as established by this article, unless
indicated otherwise by context.
[Amended 6-21-2005 by Ord. No. 31-05]
A. An applicant for a building permit for new residential construction
or for building construction that results in the change in the use
of a property from any other use to residential use shall pay the
building excise tax at the time of the issuance of the permit or in
installments as shown in the table below. The first installment shall
be paid by check made payable to the Calvert County Treasurer before
the issuance of a building permit or for a change of use. Except as
otherwise provided herein, the second and third payments shall be
billed on the tax bill for the property for the two tax years immediately
following the tax year in which the first payment was made. If the
second installment becomes due and payable within six months of the
first installment, the second and third installments shall not become
due until the second and third tax years, respectively, following
the tax year in which the first payment was made.
[Amended 6-23-2015 by Ord. No. 24-15]
|
Type of Residential Structure or Unit
|
Total Tax
|
Due at Permit Issuance
|
Second Installment
|
Third Installment
|
---|
|
Single-family detached
|
$12,950
|
$4,550
|
$4,200
|
$4,200
|
|
Single-family attached
|
$10,325
|
$3,675
|
$3,325
|
$3,325
|
|
Manufactured (mobile) home
|
$9,050
|
$3,250
|
$2,900
|
$2,900
|
|
Apartment
|
$7,750
|
$2,817
|
$2,467
|
$2,466
|
|
Bona fide elderly unit
|
$5,150
|
$1,950
|
$1,600
|
$1,600
|
B. The building excise tax, which appears on the tax bill, is a lien
against the real property and shall be enforced in the same manner
as are County real property taxes, and shall have the same priority
and bear the same interest and penalties as County real property taxes
for lien purposes.
C. Replacement of dwellings.
(1) No tax is due upon replacement of a dwelling for which an excise
tax or an impact fee has been paid, even if the house is no longer
standing, provided the new dwelling is placed on the same lot as the
original dwelling.
(2) For dwellings for which no excise tax or impact fee has been paid:
(a)
No tax is due upon replacement of a habitable dwelling.
[1]
A building shall be deemed habitable if it meets the requirements of §
75-10C(1) through
(5) inclusive of the Calvert County Code.
[2]
A dwelling need not have plumbing and electrical service to
be deemed habitable.
(b)
No tax is due upon replacement of a habitable dwelling that
has been totally destroyed or rendered uninhabitable by unintentional
fire, vandalism or an act of God provided the new dwelling is placed
on the same lot as the original dwelling. The permit for the new dwelling
shall be obtained within two years of the occurrence of the event
rendering the house uninhabitable. The Zoning Officer may grant an
extension for up to an additional two-year period if insurance, legal
or regulatory barriers prevent the owners from obtaining the permit
within the initial two-year period.
If a building permit expires and construction under the permit
has not commenced, the applicant shall be entitled to a refund of
any building excise tax paid. The applicant shall apply to the Division
of Inspections and Permits for the refund within 60 days of the expiration
of the building permit. The County shall retain 6% of the tax collected
to offset the costs of collection and refund.
This article shall apply to all persons who receive a building
permit or change of use permit on or after May 21, 2003.
If any word, phrase, clause, sentence, paragraph, or section
of this article, or the application of such to any person or circumstance,
is declared invalid or unconstitutional by a court of competent jurisdiction,
the invalidity or unconstitutionality shall not affect any of the
remaining words, phrases, clauses, sentences, paragraphs, or sections
of this article, since the same would have been enacted without the
incorporation into this article of the invalid or unconstitutional
word, phrase, clause, sentence, paragraph, or section, and to that
end all provisions of this article are determined to be severable.
This article shall be known as the "Building Excise Tax Ordinance."