Calvert County, MD Article XIII Property Tax Credit for Members of Volunteer Fire and Rescue Companies

[Adopted 6-5-2018 by Res. No. 27-18]

§ 136-55 Establishment.

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.

§ 136-56 Eligibility.

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.

§ 136-57 Limitations.

A. Applications for tax credit pursuant to this article must be received by the Department of Finance and Budget on or before June 8 of the tax year in which the credit is requested;

B. Any refund provided by this article shall not exceed the lesser of:

(1) The County property tax assessed upon the qualifying property; or

(2) $2,500 per tax year; and

C. Not more than one tax credit pursuant to this article may be provided for any property.