Calvert County grants real property tax credit to principal
residences of County taxpayers that are qualified members of any Calvert
County volunteer fire, rescue, emergency medical service, advanced
life support unit, or rescue dive team, or combination thereof, and
meeting the requirements of § 9-306(f) of the Tax-Property
Article of the Annotated Code of Maryland, as amended from time to
time.
To qualify for the property tax credit provided by this article:
A. The applicant shall be a member of any Calvert County volunteer fire,
rescue, emergency medical service, rescue dive team, or advanced life
support unit, or combination thereof;
B. The applicant shall meet the qualifications set forth at § 9-306(f)
of the Tax-Property Article of the Annotated Code of Maryland, as
amended from time to time;
C. The property that is the subject of the credit application shall
be the primary residence of the applicant;
D. The applicant shall have met all of the requirements to be in active
volunteer member status for the Calvert County Length of Service Awards
Program ("LOSAP") for the previous calendar year; and
E. Provide the Department of Finance and Budget the application for
tax credit, approved by the Calvert County Department of Public Safety
with respect to having met the LOSAP status requirements.