[Adopted 7-5-2016 by Bill No. 2016-3]
Pursuant to the authorization contained in § 9-232 of the Tax-Property Article, Annotated Code of Maryland, Dorchester County may grant, by law, a property tax credit against the County property tax imposed on improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.
In this article, the following words have the meanings indicated.
QUALIFIED PROPERTIES
Residential properties that:
A. 
Include a complete automatic fire protection sprinkler system; and
B. 
Used as the principal residence of the homeowner; and
C. 
Constructed between July 1, 2019, and June 30, 2022.
[Amended 6-4-2019 by Bill No. 2019-4]
A. 
Dorchester County grants a tax credit against the County real property tax imposed on qualified properties.
B. 
The tax credit allowed under this section is the lesser of:
(1) 
The total cost of the sprinkler system; or
(2) 
Five thousand dollars.
C. 
Application of credit:
(1) 
The amount of the credit applied in a tax year may not exceed the amount of County property tax imposed on the property in that tax year.
(2) 
Any amount of the credit not taken in the tax year in which the application is granted may be carried over for an additional two years.
D. 
Application for tax credit shall be submitted to the Director of Finance on the form that the Director requires.
E. 
A tax credit granted under this article may not be transferred to any subsequent owner.
F. 
This article expires on June 30, 2023.
[Amended 6-4-2019 by Bill No. 2019-4]