Queen Annes County, MD Article II General Provisions

[Adopted as §§ 1-106, 1-107, 1-109 and 1-701 of the 1983 Public Local Laws of Queen Anne's County]

§ 5-3 Approval required for disbursements.

An account, demand, or debt owed by the County Commissioners may not be paid until it is approved by the majority of the County Commissioners.

§ 5-4 General obligation debt.

[Amended by Ch. 70 of the 1989 Acts of the General Assembly]

A. Authorization. In addition to any bonded indebtedness and subject to Subsection B of this section, the County Commissioners may:

(1) Borrow as needed an amount not to exceed $8,000,000 for general operating expenses or capital improvements of the County;

(2) Pledge the faith and credit of the County for the debt; and

(3) Levy taxes or special assessments against assessable property in the County to repay the debt incurred and interest on the debt.

B. Repayment. Money borrowed under the authority of this section and interest on the debt shall be repaid from general fund income of the County or by money from special assessments resulting from capital improvements.

§ 5-5 Recordation tax.

[Amended by Ch. 93 of the 1988 Acts of the General Assembly; 8-5-2008 by Ord. No. 08-17[1]]

A. In general.

(1) The recordation tax imposed under Title 12 of the Tax-Property Article of the Annotated Code of Maryland shall be $4.95 for each $500 or fraction of $500 of consideration payable or of the principal amount of the debt secured for an instrument of writing in Queen Anne's County. The consideration includes the amount of any mortgage or trust assumed by the grantee.

(2) The words and terms used in this section shall have the meanings and application as set forth in Title 12 of the Tax-Property Article of the Annotated Code of Maryland.

[1] Editor's Note: This ordinance also provided that it shall take effect on the 46th day following its passage or September 1, 2008, whichever is later.

§ 5-6 Property tax exemptions.

A. Exemptions authorized.

(1) Subject to Subsection A(2) and (3) of this section, the County Commissioners may enter contracts with a new business or industry established in the County to exempt from taxation tools, including mechanical tools, implements, machinery, motors, or engines used in manufacturing, raw materials used for manufacturing, and other personnel property necessary for the maintenance and operation of the business or industry.

(2) A tax exemption under this section is for a period of 10 years from the date of completion of the business or industry.

(3) A tax exemption under this section may only be granted to a business or industry if:

(a) The business or industry employs at least 20 people in the County; and

(b) The assessable value of the plant, equipment, and real estate used or occupied by the business or industry exceeds $30,000.

B. Assessment schedule. Property exempted from taxation under this section shall be listed separately on the assessment schedule annually filed with the State Department of Assessments and Taxation or with the County Commissioners, and any additional information that the County Commissioners require shall be provided.

§ 5-7 Deferral of taxes for elderly or disabled homeowners.

[Added 4-2-2003 by Ord. No. 03-02]

A. There is a fifty-year deferral of County real property taxes on residential real property for eligible homeowners.

B. A homeowner is eligible for a payment deferral if the owner or at least one of the owners:

(1) Has resided in the dwelling as a principal residence for a period of at least five consecutive years;

(2) Age and disability qualifications.

(a) Is at least 65 years of age;

(b) Has been found permanently and totally disabled and has qualified for benefits under:

[1] The Social Security Act;

[2] The Railroad Retirement Act;

[3] Any federal act for members of the United States Armed Forces; or

[4] Any federal retirement system; or

(c) Has been found permanently and totally disabled by the County Health Officer; and

(3) Meets the income eligibility requirements determined under Subsection C of this section.

C. Homeowners are eligible if their combined gross income, as defined in § 9-104 of the Tax-Property Article of the State Code, does not exceed $100,000 per annum.

D. The amount of real property eligible for a payment deferral shall be no more than the minimum lot size required by the zoning district in which the property is found, except that the amount of eligible property shall not be less than the dwelling and curtilage, as determined by the Supervisor of Assessments for Queen Anne's County.

E. The amount of tax that may be deferred may not exceed the increase in the County property tax from the date the homeowner elects to defer the payment of the tax.

F. The total amount of County property tax deferred, plus interest calculated at the rate of 2% per annum, shall be due and payable when the homeowner:

(1) Ceases to be eligible for the deferral under Subsection B of this section; or

(2) At the end of the fifty-year duration of the deferral.

G. Notice regarding tax deferrals under this section shall include:

(1) Notice to any mortgagee or beneficiary under a deed of trust of the deferral and of the amount of tax to be deferred; and

(2) Notice in the annual property tax bill of the cumulative amount of the deferral and all related interest.

H. The election to defer taxes must be made before June 1 of a taxable year in order to receive deferral of the taxes for the succeeding taxable year.

I. All County real property taxes not deferred are due and payable and subject to the same interest rates as all other County property taxes.

J. A lien shall attach to the property in the amount of all deferred taxes and interest and shall remain attached until the deferred taxes and interest are paid.

K. Tax deferrals for eligible homeowners are hereby authorized by written agreement. The agreement shall reflect the terms and conditions of the deferral, including notice of the lien. The agreement shall be recorded in the land records of Queen Anne's County.

§ 5-8 Real property tax credit for conservation land.

[Added 4-29-2003 by Ord. No. 03-04]

A. Definitions. In this section the following words have the meanings indicated.

CONSERVATION LAND

Real property that is:

(1) Subject to a perpetual conservation easement donated to a land trust or the Maryland Environmental Trust on or after July 1, 1991;

(2) Land trusts.

(a) Acquired by a land trust on or after July 1, 1991;

(b) Owned in fee by that land trust; and

(c) Subject to a letter of intent, agreement, or option agreement for the resale of the property to a government agency;

LAND TRUST

A qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.

B. There is a tax credit from County real property taxes levied on conservation land that is used:

(1) To assist in the preservation of a natural area;

(2) For the environmental education of the public;

(3) Generally to promote conservation; or

(4) For the maintenance of:

(a) A natural area for public use; or

(b) A sanctuary for wildlife.

C. Amount of credit. In accordance with the provisions of § 9-220 of the Tax-Property Article of the Annotated Code of Maryland, as amended, an owner of qualified conservation land shall receive a tax credit of a maximum of $500 against the real property tax imposed by the County on qualified conservation land and improvements thereon.

D. An application for the tax credit created by this section shall be filed on or before June 1 immediately before the taxable year for which the tax credit is sought. If the application is filed after June 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year.

E. An application for the tax credit shall be:

(1) Submitted to the Director on forms the Office of Finance requires;

(2) Accompanied by proof that the property meets the definition of "conservation land" and other requirements set forth in this section; and

(3) Under oath, containing a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury provided for by § 1-201 of the Tax-Property Article of the Annotated Code of Maryland.

F. The Office of Planning and Zoning shall:

(1) Review each application for a tax credit; and

(2) Certify that the property qualifies for the credit.

G. The tax credit shall be calculated and credited based on the total taxable assessment on conservation land, not including improvements.

H. The tax credit shall be granted annually for so long as the property meets the definition of "conservation land" and meets the other requirements of this section. If the perpetual conservation easement on the real property is terminated, or if the land trust sells the real property to a person other than a government agency, the property owner shall be liable for:

(1) All property taxes that the property owner should have been liable for if the property tax credit had not been granted under this section; and

(2) Interest on those taxes computed at an annual rate of 6% per annum.

§ 5-9 Property tax refunds.

[Added 5-6-2003 by Ord. No. 03-12]

A. Definitions. All terms used in this section shall have the meanings given in § 7-208 of the Tax-Property Article of the Annotated Code of Maryland.

B. Refunds.

(1) In the taxable years in which an exemption under § 7-208 of the Tax-Property Article of the Annotated Code of Maryland was authorized but not granted, a refund of County property tax and municipal corporation property tax is authorized:

(a) To a disabled veteran or a surviving spouse for County property tax paid;

(b) To a disabled veteran for any municipal corporation property tax paid.

(2) No refund shall be authorized for any taxes paid more than three years prior to the date of refund.

§ 5-10 Brownsfield property tax credit.

[Added 12-16-2003 by Ord. No. 03-21]

A. Pursuant to the authorization contained in § 9-229, Tax-Property Article, Annotated Code of Maryland, Queen Anne's County elects to participate in the Brownsfield Revitalization Incentive Program established under § 5-1408 of Article 83A, Annotated Code of Maryland, and to provide a brownsfield property tax credit for the taxable year beginning July 1, 2004.

B. There is a Queen Anne's County brownsfield property tax credit against the tax on real property of a qualified brownsfield site as defined in § 5-1401(o), Article 83A, Annotated Code of Maryland, in an amount equal to 50% of the property tax attributable to the increase in the assessment of the qualified brownsfield site, including improvements added to the site during the credit period, over the assessment of the qualified brownsfield site before the voluntary cleanup or corrective action plan.

C. The credit shall apply in each of the five taxable years immediately following the first revaluation of the property after completion of a voluntary cleanup or corrective action plan of a qualified brownsfield site.

D. The credit is subject to the requirements and limitations set forth in § 9-229 of the Tax-Property Article, Annotated Code of Maryland.

E. Pursuant to the requirement contained in §  9-229(c)(2), Tax-Property Article, Annotated Code of Maryland, for each year of the credit period, Queen Anne's County shall contribute to the Maryland Economic Development Assistance Fund established under § 5-1404, Article 83A, Annotated Code of Maryland, an amount equal to 30% of the property tax attributable to the period, over the assessment of the qualified brownsfield site before the voluntary cleanup or corrective action plan.

§ 5-10.1 Homestead property tax credit.

[Added 2-15-2005 by Ord. No. 05-01; amended 7-27-2010 by Ord. No. 10-11; 9-27-2011 by Ord. No. 11-04]

Effective for the taxable year beginning July 1, 2006, the homestead credit percentage for purposes of calculating the Homestead Property Tax Credit in Queen Anne's County under § 9-105 of the Tax-Property Article of the Annotated Code of Maryland shall be 105%. Effective for the taxable year beginning July 1, 2011, the homestead credit percentage for purposes of calculating the Homestead Property Tax Credit in Queen Anne's County under § 9-105 of the Tax-Property Article of the Annotated Code of Maryland shall be 100%. Effective for the taxable year beginning July 1, 2012 the homestead credit percentage for purpose of calculating the Homestead Property Tax Credit in Queen Anne's County under § 9-105 of the Tax-Property Article of the Annotated Code of Maryland shall be 105%.

§ 5-10.2 Dwelling owned by disabled law enforcement officer or rescue worker or spouse of fallen law enforcement officer or rescue worker.

[Added 10-4-2008 by Ord. No. 08-18]

A. Definitions. The terms and phrases in this section have the same meanings as in § 9-210 of the Tax-Property Article of the Annotated Code of Maryland.

B. There is a tax credit from Queen Anne’s County real property taxes imposed on a dwelling that is owned by a disabled law enforcement officer or rescue worker or a surviving spouse of a fallen law enforcement officer or rescue worker:

(1) If the dwelling was owned by the disabled law enforcement officer or rescue worker at the time the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or by the fallen law enforcement officer or rescue worker at the time of the fallen law enforcement officer’s or rescue worker’s death;

(2) If the disabled law enforcement officer or rescue worker was domiciled in the state as of the date the disabled law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or the fallen law enforcement officer or rescue worker, the surviving spouse or the cohabitant was domiciled in the state as of the date of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was acquired by the disabled law enforcement officer or rescue worker within 10 years of the date the disabled law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or by the surviving spouse or cohabitant within 10 years of the fallen law enforcement officer’s or rescue worker’s death;

[Amended 4-24-2018 by Ord. No. 18-06]

(3) If the dwelling was owned by the surviving spouse or cohabitant at the time of the fallen law enforcement officer’s or rescue worker’s death; or

[Amended 4-24-2018 by Ord. No. 18-06]

(4) If the dwelling was acquired after the disabled law enforcement officer or rescue worker or the surviving spouse or the cohabitant qualified for a credit for a former dwelling under Subsection B(1), (2) or (3) of this subsection, to the extent of the previous credit.

[Amended 4-24-2018 by Ord. No. 18-06]

C. Amount and duration. The amount of the tax credit under Subsection B(1) and (2) above shall be 100% of the Queen Anne’s County real property taxes and shall continue for so long as the disabled law enforcement officer or rescue worker shall continue to qualify as such or so long as the surviving spouse shall continue to qualify as such under § 9-210 of the Tax-Property Article of the Annotated Code of Maryland.

§ 5-10.3 MALPF tax credit.

[Added 8-25-2009 by Ord. No. 09-19]

A. In this section, "agricultural land" means real property subject to an easement or other interest that is permanently conveyed or assigned to the Maryland Agricultural Land Preservation Foundation under § 2-504 of the Agricultural Article of the Annotated Code of Maryland.

B. There is a tax credit from Queen Anne's County real property taxes imposed on agricultural land equal to 75% of the County property tax imposed, not to exceed $500 per property.

C. An application for the tax credit created by this section shall be filed by the property owner on or before the June 1 preceding the fiscal year for which the tax credit is sought.

D. The Queen Anne's County Office of Finance shall promulgate forms for applications for tax credit hereunder and may require such verifications of qualifications hereunder as such Office shall deem appropriate.

§ 5-10.4 Real property tax credit for certain businesses.

[Added 2-28-2012 by Ord. No. 11-24]

A. Definition. In this section, the term "significant real property improvements" shall mean the construction, reconstruction, rehabilitation or expansion of a nonresidential structure which, when completed, increases the full fair market value of a property, as determined by the Department of Assessments and Taxation by at least $25,000 (the "increased assessment") and which is owned or occupied by a business which establishes to the satisfaction of the Department of Economic Development that it will create a minimum of 12 new full-time positions within 36 months of completion of construction.

[Amended 7-9-2013 by Ord. No. 13-18]

B. Establishment. In accordance with § 9-319(d) of the Tax Property Article, Annotated Code of Maryland, the County Commissioners of Queen Anne's County may grant a property tax credit against the tax on real property owned or occupied by a business that makes significant real property improvements in Queen Anne's County.

C. Amount and duration. In each fiscal year following the fiscal year in which significant real property improvements are completed and assessed, a tax credit against the County property tax imposed on real property shall be granted in the following amounts:

(1) 80% of the amount of the County property tax imposed on the increased assessment in the first taxable year;

(2) 60% of the amount of the County property tax imposed on the increased assessment in the second taxable year;

(3) 40% of the amount of the County property tax imposed on the increased assessment in the third taxable year;

(4) 20% of the amount of the County property tax imposed on the increased assessment in the fourth taxable year;

(5) 0% of the amount of the County property tax imposed on the increased assessment in the fifth taxable year and all taxable years after the fifth taxable year.

D. Procedures.

(1) The Department of Economic Development and the Department of Finance shall develop an application form and establish procedures to administer the tax credit under this article.

(2) A business may apply for the credit to the Department of Finance. For tax years beginning July 1, 2012, and thereafter, applications for the credit shall be submitted no later than October 1 prior to the first tax year for which the credit is being requested.

(3) The Department of Economic Development shall evaluate the application under criteria established by it and shall recommend to the County Commissioners that the application be denied or approved, subject to any terms and conditions as required under the criteria.

(4) If an application is approved, it shall be forwarded to the Director of Finance. The Director of Finance shall forward the approved application to the Supervisor of the Department of Assessments and Taxation in Queen Anne's County, who shall determine what portion of the increase in assessed value is due to the new construction or improvement.

(5) After the determination by the Department of Assessments and Taxation, the Department of Finance shall grant the Queen Anne's County real property tax credit under this section beginning with the first tax year in which the real property tax would increase as a result of an increase in assessment due to the new construction or improvement.

E. Suspension or revocations of tax credit. The tax credit provided under this section may be suspended or revoked if the recipient fails to meet the definition of "significant real property improvements" or fails to perform any other covenant, condition, term, promises or representation. All such covenants, conditions, terms, promises and representations shall be incorporated into an agreement with the County which shall specify reporting requirements and conditions.

§ 5-10.5 Arts and entertainment district property tax credit.

[Added 3-12-2013 by Ord. No. 13-04]

A. Definitions. In this section, "arts and entertainment district," "arts and entertainment enterprise," and "qualifying residing artist" have the meanings stated in § 4-701 of the Economic Development Article of the Annotated Code of Maryland.

B. There is a tax credit from Queen Anne's County real property tax imposed on a manufacturing, commercial, or industrial building that:

(1) Is located in an arts and entertainment district designated as such under § 4-704 of the Economic Development Article of the Annotated Code of Maryland; and

(2) Is wholly or partially constructed or renovated, after the date of the designation described above, to be capable for use by a qualifying residing artist or an arts and entertainment enterprise.

C. The real property tax credit shall be applied to the increase in assessment resulting from construction or renovation and shall be in the following percentages:

(1) 100% in each of the first two fiscal years after the property qualifies for the tax credit.

(2) 80% in the third and fourth taxable year.

(3) 60% in the fifth and sixth taxable year.

(4) 40% in the seventh and eighth taxable year.

(5) 20% in the ninth and tenth taxable year.

D. An application for the tax credit created by this section must be filed by the property owner on or before the June 1 preceding the fiscal year for which the tax credit is sought.

E. The Queen Anne's County Office of Finance shall promulgate forms for applications for tax credit hereunder and may require such verification of qualifications hereunder as such office may deem appropriate.

§ 5-10.6 Dwellings of certain veterans; tax credits.

[Added 10-9-2018 by Ord. No. 18-10]

A. Definitions. The term “eligible individual” shall mean an individual who is at least 65 years old and is an honorably discharged and either disabled or retired member of the uniformed services of the United States as defined in 10 U.S.C. §101, the military reserves, or the National Guard and shall include the surviving spouse, who has not remarried, of any such individual.

B. There is a tax credit from Queen Anne’s County real property taxes imposed on the principal residence owned in fee simple of an eligible individual.

C. The property tax credit allowed under this section shall equal 20% of the County property tax imposed on the property and shall be granted to eligible individuals who have resided on the property for a period of 24 months prior to the commencement date of the tax credit, shall commence on the July 1 following the approval of an application for the tax credit and shall terminate in the event the dwelling is no longer owned by an eligible individual.

[Amended 8-8-2023 by Ord. No. 23-04]

D. The property tax credit shall cease or terminate upon the earlier of (i) the death of the eligible individual and any surviving eligible spouse, or (ii) the sale of the residence, or (iii) the date the property is no longer the principal residence of the eligible individual or a surviving spouse of a eligible individual who has not remarried.

E. The Queen Anne’s County Department of Budget, Finance and Information Technology shall adopt regulations and procedures for the application and uniform processing of requests for tax credits hereunder which shall be implemented prior to the property tax billing for the fiscal year beginning July 1, 2019. There shall be an annual audit by the said Department of all properties granted a tax credit under this section, the results of which shall be provided to the County Commissioners of Queen Anne's County.

[Amended 8-8-2023 by Ord. No. 23-04]

§ 5-10.7 Property tax credit for real property owned by certain volunteer fire department members.

[Added 6-11-2019 by Ord. No. 19-11]

A. Definitions. In this section, the following terms have the meanings indicated;

DWELLING

Has the meaning set forth in Section 9-105 of the Tax-Property Article of the Annotated Code of Maryland.

B. Creation. In accordance with Section 9-260 of the Tax Property Article of the Annotated Code of Maryland, there is a Queen Anne's County property tax credit against the tax on real property that qualifies under this section.

C. Eligibility. A Queen Anne's County volunteer fire department member is eligible for a tax credit under this section if the volunteer fire department member:

(1) Is a member of one of the nine independent volunteer fire companies described in Chapter 21 of this Code.

(2) Has maintained active service status as determined by the Queen Anne's County Fire and EMS Commission for at least three consecutive calendar years accounting from January 1, 2016.

D. Amount of credit.

(1) Subject to the conditions in this section, the tax credit may be granted in an amount of up to $2,500 per dwelling, but not to exceed the amount of the tax on the property;

(2) The eligible volunteer fire department member shall receive:

(a) In tax years beginning July 1, 2019 and July 1, 2020, the tax credit not to exceed $1,500.

(b) In tax years beginning July 1, 2021 and July 1, 2022, the tax credit not to exceed $2,000.

(c) In tax years beginning July 1, 2023 and beyond, the tax credit not to exceed $2,500.

E. Termination of credit. The tax credit created by this Section shall terminate and the volunteer fire department member will not be eligible if any of the following occurs:

(1) The volunteer fire department member has failed to maintain active service status in the preceding calendar year. In the event the volunteer fire department member shall fail to maintain active service status for two consecutive years, the volunteer fire department member shall be ineligible to receive the tax credit until such time as the volunteer fire department member requalifies under Subsection C of this section; or

(2) The volunteer fire department member no longer resides in or owns the dwelling for which the credit was granted.

F. Application and annual verification. On or before the date that is set by the Queen Anne's County Fire and EMS Commission, an individual seeking a credit under this section must submit to the Fire and EMS Commission:

(1) An application in the form that the Fire and EMS Commission requires; and

(2) During each subsequent year, the verification that the Fire and EMS Commission requires to show that the individual and the property remain qualified for the credit.

G. The Fire and EMS Commission shall annually submit to the Queen Anne's County Department of Budget, Finance and Information Technology a list of the individuals and properties eligible to receive tax credit under this section for the following tax year by June 1 of the preceding tax year to allow the Department of Budget, Finance and Information Technology to provide such tax credit on the tax bills rendered to the eligible individuals, except that, for the tax year beginning July 1, 2019, such list shall be submitted by June 15, 2019.