[Added by Bill No. 78-30; amended by Bill
Nos. 83-38; 84-47; 87-29; 88-12; 88-64; 95-7; 95-24; 95-57]
In accordance with the provisions of Sections
9-205, 9-301 and 9-314(a)(1)(xii) and (6) of the Tax Property Article
of the Annotated Code of Maryland (as amended), Harford County, Maryland,
hereby establishes the following real property tax credits to be applied
against Harford County real property taxes only, for the purpose of
encouraging and inducing the location, growth and development of new
manufacturing, fabricating, or assembling industries, factories and
plants in Harford County and commercial or industrial businesses in
the amount of:
A.
An exemption of fifty percent (50%) of the land and
improvements for real property taxation of the real property and improvement
owned by Owens-Illinois, Inc., located in the Sixth Election District
of Harford County, known as "1801 Clark Road, Havre de Grace, Maryland,"
more particularly described in a deed dated February 24, 1978, from
Monsanto Company to Owens-Illinois, Inc., recorded in the Land Records
of Harford County in Liber 1055, Folio 589. This exemption shall run
from year to year for a period of ten (10) years, beginning July 1,1978,
and ending on June 30, 1988, or at the time Owens-Illinois, Inc.,
ceases to own or actively use the property for industrial or business
purposes, whichever event shall first occur.
(1)
It is the anticipation and expectation of Harford
County and Owens-Illinois, Inc., that approximately one hundred thirty-four
(134) persons will be hired from the local community, and it is anticipated
that there shall be a potential increase to one hundred eighty-five
(185) persons by the year 1980. These expectations are deemed to be
reasonable by both parties, and it is understood that Owens-Illinois,
Inc., will affirmatively cooperate with employment programs of Havre
de Grace and Harford County to stimulate local employment.
(2)
Owens-Illinois, Inc., shall annually file a brief
report with the County Council and County Executive of Harford County
regarding its employment program and other community activities.
B.
An exemption of one hundred percent (100%) of the
land and improvements for real property taxation of the real property
and improvements owned by Merry-Go-Round Enterprises, Inc., located
in the First Election District of Harford County, as shown on the
survey for Winter's Run Industrial Park, dated November 24, 1986,
prepared by Morris & Richie Associates, Inc., a copy of which
is attached hereto as Exhibit A.[1] This exemption shall run from year to year beginning on
the date of completion of the project and ending on the date which
is five (5) years after said completion or at the time Merry-Go-Round
Enterprises. Inc., ceases to own or actively use the property for
industrial or business purposes, whichever event shall first occur.
(1)
It is the anticipation and expectation of Harford
County and Merry-Go-Round Enterprises, Inc., that approximately two
hundred fifty (250) persons will be hired from the local community,
and it is anticipated that there shall be a potential increase to
five hundred (500) persons by the year 1992. These expectations are
deemed to be reasonable by both parties, and it is understood that
Merry-Go-Round Enterprises, Inc., will affirmatively cooperate with
employment programs of Harford County to stimulate local employment.
(2)
Merry-Go-Round Enterprises, Inc., shall annually file
a brief report with the County Council and County Executive of Harford
County regarding its employment program and other community activities.
[1]
Editor's Note: Exhibit A is on file in the
County Offices.
C.
(Reserved)
D.
An exemption of one hundred percent (100%) of the
land and improvements for real property taxation of real property
and improvements owned by Worcester Manufacturing, Division of Fellowes
Manufacturing Company, located in the First Election District of Harford
County on Lot Number 45, 1350 Brass Mill Road, Belcamp, Maryland,
known as "Project Number 8660," as shown on the attached site plan
for Riverside Business Park, marked Exhibit A,[2] and comprising approximately eight (8) acres, more or
less. This exemption shall run from year to year, beginning on the
date of issuance of the use and occupancy permit for the project and
ending on the date which is three (3) years after said issuance or
at the time Worcester Manufacturing Division of Fellowes Manufacturing
Company ceases to own or actively use the property for industrial
or business purposes, whichever event shall first occur.
(1)
It is the anticipation and expectation of Harford
County and Worcester Manufacturing Division of Fellowes Manufacturing
Company that approximately thirty (30) persons will be hired from
the local community, and it is anticipated that there shall be a potential
increase for another thirty (30) persons locally by the year 1990.
These expectations are deemed to be reasonable by both parties, and
it is understood that Worcester Manufacturing Division of Fellowes
Manufacturing Company will affirmatively cooperate with employment
programs of Harford County to stimulate local employment.
(2)
Worcester Manufacturing Division of Fellowes Manufacturing
Company shall annually file a brief report with the County Council
and County Executive of Harford County regarding its employment program
and other community activities.
[2]
Editor's Note: Exhibit A is on file in the
County Offices.
E.
A credit of 80% of the amount of the real property
taxes on the new, improved assessable base on the land and improvements
owned as tenants in common by Blenheim LLC, Abel Resorts LLC and Abel
Ventures LLC (hereinafter known as the "Bulle Rock Resort"), located
in the sixth election district of Harford County; as shown on the
plat for the Bulle Rock Resort & Conference Center prepared by
Morris & Ritchie Associates, Inc., a copy of which is attached
hereto as Exhibit A.[3] The credit of 80% shall be applied in each of the next
15 years against the taxes assessed on the Bulle Rock Resort beginning
on the date of completion of the project and ending on the date which
is 15 years after said completion, or at the time the owners cease
to own or actively use the property for commercial or business purposes,
whichever event shall first occur. The date of completion shall occur
on the date a use and occupancy certificate is issued by the county.
In no event shall the owners pay less in annual real estate taxes
than they paid in fiscal year 1999 for the existing Bulle Rock Facility.
Any improvements to the existing facility at Bulle Rock shall receive
a tax credit of 80% beginning on the date the improvements for the
existing facility are completed and a use and occupancy is issued
and ending 15 years thereafter. This tax credit shall be applied against
the difference between the assessed value in July, 1999 and the assessed
value in July of the year the improvements are completed.
[Added by Bill No. 99-25]
(1)
It is the anticipation and expectation of Harford
County and Bulle Rock Resort that Bulle Rock Resort will use its best
efforts to create new positions as a result of the new project and
that 12 or more persons will be hired from the local community, and
it is anticipated that there shall be a potential increase for another
50 persons locally by the year 2005. These expectations are deemed
to be reasonable by both parties, and it is understood that Bulle
Rock Resort will affirmatively cooperate with employment programs
of Harford County to stimulate local employment.
(2)
Bulle Rock Resort shall annually file a brief report
with the County Council and County Executive of Harford County regarding
its employment program and other community activities.
(3)
The credit provided for herein is contingent upon
compliance with the provisions contained in an agreement to be as
executed by and between Harford County, Maryland and Bulle Rock Resort,
including but not limited to construction of the new resort and purchase
of additional property from the county.
[3]
Editor's Note: Exhibit A is on file in the
County Offices.
F.
A credit of eighty percent (80%) of the amount of
the real property taxes on the land and improvements owned by Sunbeam
Plastics Division of Rexham Plastics, Inc., located in the Sixth Election
District of Harford County; as shown on the draft plat for Lot 32,
Riverside Business Park, dated January 6, 1995, prepared by Morris
& Richie Associates, Inc., a copy of which is attached hereto
as Exhibit A.[4] The credit of eighty percent (80%) shall be applied in
each of the five (5) years against the taxes assessed after deducting
the pro rata amount of the taxes due on the unimproved land as shown
on the tax bill for 1994/1995. This deduction shall occur in each
of the five (5) years and the amount deducted shall be paid to the
county as if the credit did not exist. This credit shall run from
year to year beginning on the date of completion of the project and
ending on the date which is five (5) years after said completion,
or at the time Sunbeam Plastics Division of Rexham Plastics, Inc.
ceases to own or actively use the property for industrial or business
purposes, whichever event shall first occur. The date of completion
shall occur on the date a use & occupancy certificate is issued
by the county.
(1)
It is the anticipation and expectation of Harford
County and Sunbeam Plastics Division of Rexham Plastics, Inc. that
the company will use its best efforts to hire approximately fifty-five
(55) persons from the local community over the course of the first
year, and it is anticipated that there shall be a potential increase
to seventy-five (75) persons by the end of the 1998 calendar year.
These expectations are deemed to be reasonable by both parties, and
it is understood that Sunbeam Plastics Division of Rexham Plastics,
Inc. will affirmatively cooperate with employment programs of Harford
County to stimulate local employment by filling these positions with
people from the local community.
(2)
Sunbeam Plastics Division of Rexham Plastics, Inc.
shall annually file a brief report with the County Council and the
County Executive of Harford County regarding its employment program
and other community activities.
[4]
Editor's Note: Exhibit A is on file in the
County Offices.
G.
A credit for the five years following expiration of the credit established in Subsection F herein shall be applied against the real property taxes on the land and improvements at the rate of sixty percent (60%), fifty percent (50%), forty percent (40%), thirty percent (30%), and twenty percent (20%) of the amount of the real property taxes, respectively. The credit of sixty percent (60%), fifty percent (50%), forty percent (40%), thirty percent (30%), and twenty percent (20%), respectively, shall be applied in each of the five (5) years against the taxes assessed after deducting the pro rata amount of the taxes due on the unimproved land as shown on the tax bill for 1994/1995. This deduction shall occur in each of the five (5) years and the amount deducted shall be paid to the county as if the credit did not exist. This credit shall run from year to year beginning the sixth year after date of completion of the project and ending on the date which is ten (10) years after said completion, or at the time Sunbeam Plastics Division of Rexham Plastics, Inc. ceases to own or actively use the property for industrial or business purposes, whichever event shall first occur.
H.
A credit of $85,000 shall be applied over a five year
period to the amount of the real property taxes on the new construction
owned by Constar Plastics, Inc., a Georgia Corporation, located on
Clark Road in the Sixth Election District of Harford County; as described
within the original deed referenced CGH, Liber 1390/folio 207, April
10, 1987 (a copy of the metes and bounds description prepared by Frederick
Ward Associates, Inc. on February 16, 1995, is attached hereto as
Exhibit A[5]). The credit shall be applied in each of the five (5)
years against the taxes assessed on the new construction pursuant
to the following schedule: year one $27,000; year two $22,000; year
three $17,000; year four $12,000; and year five $7,000. This credit
shall run from year to year beginning on the date of completion of
the project or the date the property is first assessed as a result
of new construction and ending on the date which is five (5) years
after said completion, or at the time Constar Plastics, Inc. ceases
to own or actively use the property for industrial or business purposes,
whichever event shall first occur. The date of completion shall occur
on the date a use & occupancy certificate is issued by the county.
(1)
It is the anticipation and expectation of Harford
County and Constar Plastics, Inc. that the company will use its best
efforts to create 50 new manufacturing positions as a result of the
new project within one year of its completion. These expectations
are deemed to be reasonable by both parties, and it is understood
that Constar Plastics, Inc. will affirmatively cooperate with employment
programs of Harford County including, but not limited to, the City
of Havre de Grace to stimulate local employment by filling these positions
with people from these areas.
(2)
Constar Plastics, Inc. shall annually file a report
with the County Council and the County Executive of Harford County
regarding its employment program and other community activities.
[5]
Editor's Note: Exhibit A is on file in the
County Offices.
I.
It is the anticipation and expectation of Harford
County and McCormick that the company will expand its existing employment
levels in the proposed facility from its current level of approximately
150 employees to approximately 210 employees by the end of the 1999
calendar year.
(1)
A credit of eighty percent (80%) of the amount of
the real property taxes on the land and improvements utilized by McCormick,
located in the First Election District of Harford County; as shown
on the draft plat for Lot #39, Riverside Business Park, dated March
23, 1995, prepared by Morris & Ritchie Associates, Inc., a copy
of which is attached hereto as Exhibit A.[6] McCormick & Co., Inc. will make real property tax
payments on the base year assessment and receive an eighty percent
(80%) credit on the eligible assessment for a period of three (3)
tax years after which the full real property tax payment will begin.
The eligible assessment is defined as the difference between the base
year assessment (i.e., the taxable assessment on the property in tax
year 1995/1996) and the assessment for the first, second and third
tax years in which the credit will be applied. This credit shall run
from year to year beginning the first full tax year after date of
completion of the project and ending on the date which is three (3)
years after said completion, or at the time McCormick ceases to own
or actively use the property for industrial or business purposes,
whichever event shall first occur. The date of completion shall occur
on the date a use & occupancy certificate is issued by the county.
[6]
Editor's Note: Exhibit A is on file in the
County Offices.
(2)
McCormick shall annually file a brief report with
the County Council and the County Executive of Harford County regarding
its employment program and other community activities.
J.
$125,000 per year for five (5) years against the real
property taxes on the land and improvements utilized by Saks and Company,
D.B.A. Saks Fifth Avenue, located in the Second Election District
of Harford County; as shown on the plat for Lot One, Hickory Ridge
Industrial Park, dated July 17, 1995, prepared by Frederick Ward Associates,
Inc., a copy of which is attached hereto as Exhibit A.[7] The $125,000 credit shall be applied in each of five (5)
years against the taxes assessed. This credit shall run from year
to year beginning on the date of completion of the project and ending
on the date which is five (5) years after said completion, or at the
time Saks and Company, D.B.A. Saks Fifth Avenue ceases to own or actively
use the property for industrial or business purposes, whichever event
shall first occur. The date of completion shall occur on the date
a use & occupancy certificate is issued by the county.
[Added by Bill No. 95-59]
(1)
If Saks and Company, D.B.A. Saks Fifth Avenue, within
two years of the issuance of the use and occupancy certificate, creates
in excess of 500 jobs and employs 500 persons continuously for the
duration of the period of the tax credit, the tax credit of $125,000
each for years 3, 4 and 5 shall be increased to $150,000 for each
of the remaining three (3) years.
(2)
Saks and Company, D.B.A. Saks Fifth Avenue shall annually
file a brief report with the County Council and the County Executive
of Harford County regarding its employment program and other community
activities.
(3)
It is the anticipation and expectation of Harford
County and Saks and Company, D.B.A. Saks Fifth Avenue that the company
will use reasonable efforts to create 450 job opportunities and employ
450 persons at the proposed facility within 2 years of the issuance
of the use and occupancy permit. It is further understood that Saks
and Company, D.B.A. Saks Fifth Avenue will use reasonable efforts
to employ Harford County residents in at least 75% of these positions.
[7]
Editor's Note: Exhibit A is on file in the
County Offices.
K.
[Added by Bill No. 95-68]
(1)
A maximum total credit of $76,700 against the real
property taxes on the land and improvements utilized by Independent
Can Company, located in the first election district of Harford County;
as shown on the final plat for Lot 23, Riverside Business Park, dated
05/31/95, prepared by Morris & Ritchie Associates, Inc., a copy
of which is attached hereto as Exhibit A. Independent Can Company
will make real property tax payments on the base year assessment and
receive an eighty percent (80%) credit on the eligible assessment
for a certain period after which the full real property tax payment
will begin. The eligible assessment is defined as the difference between
the base year assessment (i.e., the taxable assessment on the property
in tax year 1995/1996) and the assessment for the tax years in which
the credit will be applied. This credit shall run from year to year
beginning the first full tax year after date of completion of the
project and ending on the date at which time a maximum total credit
of $76,700 has been realized, or at the time Independent Can Company
ceases to own or actively use the property for industrial or business
purposes, whichever event shall first occur. In no event shall the
credit constitute a maximum amount greater than $76,700. The date
of completion shall occur on the date a use & occupancy certificate
is issued by the county.
(2)
It is the anticipation and expectation of Harford
County and Independent Can Company that the company will expand its
existing employment levels in the proposed facility from its current
level of approximately 145 employees to approximately 200 employees
by the end of the 1998 calendar year. Independent Can Company will
make reasonable efforts to hire Harford County residents for 75% of
the total jobs created. Furthermore, it is the intention of Independent
Can Company to utilize a portion of the tax credit in the training
of its employees. Independent Can Company shall annually file a brief
report with the County Council and the County Executive of Harford
County regarding its employment and training programs.
L.
[Added by Bill No. 97-38]
(1)
A maximum total credit of $30,000 against the real
property taxes on the improvements constructed and completed after
the effective date of this bill and utilized or owned by Alcore, Inc.,
located in the First Election District of Harford County, as shown
on the final plats for 1324 and 1326 Brass Mill Road, Riverside Business
Park, dated September 3, 1985 and May 2, 1991 respectively and prepared
by Morris and Ritchie Associates, Inc., copies of which are attached
hereto as Exhibit A and B. For the purpose of calculating the tax
credit proposed herein, the taxable assessment of the subject land
and existing improvements in the 1996/1997 tax year shall constitute
the "base year assessment." The taxable assessment of the subject
land, existing improvements, proposed expansion thereof and any other
expanded or new improvements constructed and completed upon the land
subsequent to the 1996/1997 tax year shall constitute the "new assessment."
The difference between the "new assessment" and the "base year assessment"
shall constitute the "eligible assessment" against which the proposed
tax credit shall be applied. An 80% credit in the first full tax year
after completion of construction shall be applied against the "eligible
assessment" and shall run from year to year, or any portion thereof,
until such time as a maximum, cumulative credit of $30,000 has been
achieved. In the event that Alcore, Inc. ceases to utilize the subject
property for industrial or business purposes during the period of
the tax credit, Alcore, Inc. shall not be entitled to any remaining
tax credit that would otherwise be available after the date it ceases
to operate.
(2)
It is the representative of Alcore, Inc. that the
company will expand its existing employment by 85 new, full-time positions
by calendar year 2000. Alcore, Inc. shall adopt as a goal and make
reasonable efforts to hire Harford County residents to fill 75% of
the 85 new jobs that it expects to create. Furthermore, Alcore, Inc.
intends to expend a portion of the tax credits received in connection
with the training of it workforce. Commencing with the end of the
1998/1999 tax year, and continuing through the period of the tax credits,
Alcore, Inc. shall annually file a report with the Harford County
Office of Economic Development regarding its efforts in meeting the
hiring and training goals outlined above.
[Amended by Bill Nos. 80-61; 84-46; 85-56;
86-23]
A.
Harford County's tax credit for aged and handicapped
persons is repealed pursuant to the provisions of the Annotated Code
of Maryland (1980 Replacement Volume, as amended), Article 81, §§ 12F-1
and 12F-2.[1]
B.
In accordance with the provisions of the Tax-Property
Article, § 9-314, of the Annotated Code of Maryland, 1986,
Harford County, Maryland, hereby establishes the following property
tax credits for Harford County taxes only:
(1)
One hundred percent (100%) exemption for:
(a)
Real property owned by community associations
and used for public parks, playgrounds or picnic areas. As used in
this subsection, "community association" means any incorporated association
whose membership is limited to voluntary subscriptions by residents
of the community or development and which has no power, either by
law, covenant or any other means, to assess fees against residents
or property owners based on property values or ownership.
(b)
Silos used for processing or storage of animal
feed incidental to the operation of the farm on which the silo is
located.
(c)
Real and tangible personal property that is
owned by the Habonim Camp Association Company, Incorporated, and which
is used solely for the purposes of the Association, but only for acreage
in excess of the exemption allowed to the Association under Article
81, § 9(e), of the Annotated Code of Maryland.[2]
[2]
Editor's Note: For current statutory provisions,
see § 7-202 of the Tax-Property Article of the Annotated
Code of Maryland.
(d)
Real property owned by the North Harford Game
and Fish Association, Inc., located on Wheeler School Road and which
is solely used for the purposes of the Association.
(e)
Real property owned by the trustees of Ladew
Topiary Gardens, located on Jarrettsville Pike, and used solely for
the purposes of Ladew Topiary Gardens, but only for acreage in excess
of the exemption allowed under Article 81, § 9(e) of the
Annotated Code of Maryland.[3]
[3]
Editor's Note: For current statutory provisions,
see § 7-202 of the Tax-Property Article of the Annotated
Code of Maryland.
(f)
Real property used primarily for amateur sports
events and owned by the Havre de Grace Little League, Inc.
(2)
Seventy-five percent (75%) credit against the county
property tax imposed on agricultural land. "Agricultural land" is
defined, for the purpose of this section, as 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.
[Added by Bill No. 87-15]
C.
All applications for tax credits under this section
shall be submitted to the Director of Administration only on forms
prepared by this office. An application shall be filed one (1) time
only for the duration of the tax credit. Each application shall be
made under oath or affirmation and shall contain a declaration preceding
the signature of the applicant to the effect that it is made under
the penalties of perjury as provided for by § 1-201 of the
Tax-Property Article of the Annotated Code of Maryland.
D.
It shall be the duty of the Director of Administration
or his designated agent to approve or disapprove the application,
and he shall notify the applicant at the address set forth in the
application.
E.
The additional tax credits provided by this section
shall be granted to the taxpayer for the fiscal year in which the
taxpayer becomes eligible for said tax credits. No refunds will be
granted on tax bills previously paid for any taxable year for which
a credit may be applied for.
A.
Establishment.
(1)
In accordance with the Tax-Property Article,
§ 9-213 of the Annotated Code of Maryland, there is hereby
created a credit against the property tax imposed on an improvement
of real property, if the improvement is:
(a)
Completed after July 1, 1987, and before July
1, 1991; and
(b)
Used exclusively for providing family or group
child care or adult day-care services, including services for the
elderly or medically handicapped adults, offered by a person licensed,
registered or accredited under state law to provide such services.
(2)
The amount of a credit under this subsection
is two thousand dollars ($2,000.) or the amount of property tax attributable
to the improvement, whichever is less.
C.
Transfers.
(1)
Except as provided otherwise in this subsection,
if an owner transfers an improvement that is subject to a credit under
this section, the credit ends on the date of transfer.
(2)
A transfer of an improvement does not end the
credit if:
(3)
When a credit ends under this subsection:
(a)
The total amount of the credit shall be included
in determining the amount of property tax that is paid by the owner
of the improvement and adjusted at the time of settlement between
the owner of the improvement and the buyer.
(b)
The owner of the improvement shall be credited
for the part of the credit that the owner's period of ownership during
the taxable year in which the transfer occurs bears to the entire
taxable year. The buyer shall pay the remainder of the credit to the
county.
D.
Cessation.
(1)
Except as provided in Subsection (3) of this subsection, if an improvement that is subject to a credit under this section ceases to be used to provide the day-care services which qualified it for the credit under Subsection A(1)(b) of this section, the credit ends on the date the day-care services cease.
(2)
When a credit ends under this subsection, the
owner of the improvement shall be credited for the part of the credit
that the period for which day-care services were provided during the
taxable year bears to the entire taxable year. The owner shall pay
the remainder of the credit to the county.
(3)
If the cessation is for thirty (30) or fewer
consecutive calendar days, the credit does not end under this subsection.
E.
This section shall be administered by the Department
of Treasury.
[Added by Bill No. 88-74]
A.
Establishment.
(1)
In accordance with the Tax-Property Article,
§ 9-214, of the Annotated Code of Maryland, there is hereby
created a credit against the property tax imposed on that portion
of the real property on which an improvement is substantially completed
after July 1, 1988, if:
C.
Transfers.
(1)
Except as provided otherwise in this subsection,
if an owner transfers property that is subject to a credit under this
section, the credit ends on the date of transfer.
(3)
When a credit ends under this subsection:
D.
Cessation.
(2)
When a credit ends under this subsection, the owner of the property shall be credited for the part of the credit that the period for which day-care services required by Subsection A(1) of this section were provided during the taxable year bears to the entire taxable year. The owner shall pay the remainder of the credit to the county.
(3)
If the cessation is for thirty (30) or fewer
consecutive calendar days, the credit does not end under this subsection.
E.
This section shall be administered by the Department
of Treasury.
A.
In accordance with the provisions of the Tax-Property
Article, § 9-314, of the Annotated Code of Maryland, there
is hereby created a tax credit for county real property taxes, for
fiscal year 1988-89 only, on real property that, as of September 1,
1988, is:
B.
Once the property owner terminates the agricultural
district agreement or the agricultural preservation easement or removes
property from the district or the easement, the tax credit(s) provided
herein shall terminate, and the owner shall be liable for all real
property taxes, that would have been due if the credit had not been
granted, for a period not greater than 3 years from the date of recordation
of the agricultural district agreement.
C.
Applicability of credit.
(1)
For fiscal years 1989-90 and thereafter until
terminated or changed, a tax credit from county real property taxes
shall apply only to real property that is in the district and subject
to an agricultural preservation easement that has been conveyed to
the Maryland Agricultural Land Preservation Foundation as of September
1 of that fiscal year. A tax credit from county real property taxes
shall apply to real property that is only in the district as of September
1 of that fiscal year.
(2)
If the residence of the owner of real property
for which a credit is granted under this section is located on the
real property, the assessed value of the residence shall be added
to the assessed value of the real property for the purpose of calculating
the amount of the credit granted.
D.
Amount of credit.
(2)
The amount of a credit granted under Subsection C of this section is calculated as follows:
(a)
For real property located in an agricultural
district and subject to an agricultural preservation easement that
has been conveyed to the Maryland Agricultural Land Preservation Foundation,
the credit is the lesser of:
[1]
Editor's Note: This bill also provided that
it shall commence with the tax year beginning 7-1-2008.
A.
In accordance with the provisions of the Tax-Property
Article, § 9-314, of the Annotated Code of Maryland, there
is hereby created a tax credit for county real property taxes on real
property that, on or after July 1, 1996:
B.
In accordance with the provisions of the Tax-Property Article, § 9-314, of the Annotated Code of Maryland, there is hereby created a tax credit for County real property taxes on real property that, on or after July 1, 2011, becomes subject to an agricultural preservation easement that has been donated to Harford County in accordance with the Harford County Agricultural Land Preservation Program, under Chapter 60 of the Harford County Code.
[Added by Bill No. 11-07[2]]
C.
(1)
A property owner is not eligible for a tax credit
for real property under Paragraph A(1) of this subsection and any
such tax credit granted shall terminate if the property owner withdraws
the property from the Harford County Agricultural District.
(2)
A property owner who has been granted a property
tax credit for real property under Paragraph A(1) of this subsection,
and who subsequently withdraws the property from the Agricultural
Preservation District, shall be liable for all property taxes that
the owner would have been liable for if a property tax credit had
not been granted.
D.
Amount of credit.
(1)
The amount of a credit granted under § 123-43.3.1A(1) of this section is the lesser of:
[1]
Editor's Note: This bill also provided that
it shall commence with the tax year beginning 7-1-2008.
[Added by Bill No. 00-50]
A.
In accordance with the provisions of the Tax-Property
Article, § 9-314, of the Annotated Code of Maryland, there
is hereby created a tax credit for county real property taxes on real
property that, on or after July 1, 2000:
(1)
Is located in a rural legacy area as defined
in accordance with § 5-9A-02 of the Natural Resources Article
of the Annotated Code of Maryland; and
(2)
For which the property owner has sold the development
rights under the Rural Legacy Program in accordance with Title 5,
Subtitle 9A of the Natural Resources Article.
B.
The tax credit granted shall terminate if the property
owner withdraws the property from the Rural Legacy Program. A property
owner who subsequently withdraws the property from the Rural Legacy
Program, shall be liable for all property taxes that the owner would
have been liable for if a property tax credit had not been granted.
C.
Amount of credit. The amount of a credit granted is
the lesser of:
D.
In the event that a property is eligible for more
than one Harford County Tax Credit, the amount of the credit shall
never exceed 100% of the county real property tax for the property.
[Added by Bill No. 92-39]
A.
DWELLING
SURVIVING SPOUSE
VETERAN
For the purposes of this section, the following terms
have the meanings indicated:
Real property that is the legal residence of a surviving
spouse, including the lot or curtilage and structures necessary to
use the real property as a residence, provided that the dwelling is
occupied by not more than 2 families.
A veteran's surviving spouse who has not remarried.
A veteran who died while in the active military, naval, or
air service of the United States as a result of an injury or disease
that is deemed under 38 U.S.C. § 105 to have been incurred
in the line of duty.
B.
In accordance with the provisions of the Tax-Property
Article, § 9-218, of the Annotated Code of Maryland, there
is hereby established the following property tax credit:
(1)
A 100% exemption for a dwelling that is owned
by a surviving spouse of a veteran, if:
(a)
The dwelling was owned by the veteran at the
veteran's death;
(b)
The dwelling was acquired by the surviving spouse
within 2 years of the veteran's death, provided that the veteran or
the surviving spouse was domiciled in the state as of the date of
the veteran's death; or
(c)
The dwelling was acquired after the surviving
spouse qualified for a credit for a former dwelling under Paragraph
(1) (a) or (b) of this subsection, to the extent of the previous credit.
C.
To receive a credit under this section, the surviving
spouse shall provide certification that the veteran died while in
active service as a result of an injury or disease incurred in the
line of duty.
[Added by Bill No. 03-22; amended by Bill
No. 03-51]
A.
DWELLING
FALLEN RESCUE WORKER
SURVIVING SPOUSE
For the purposes of this section, the following terms
have the meanings indicated:
Real property that is the legal residence of a surviving
spouse, including the lot or curtilage and structures necessary to
use the real property as a residence, provided that the dwelling is
occupied by not more than 2 families.
An individual who dies while in the active service of fire,
rescue, law enforcement or emergency medical service, unless the death
was the result of the individual's own willful misconduct or abuse
of alcohol or drugs.
A surviving spouse, who has not remarried, of a fallen rescue
worker.
B.
In accordance with the provisions of the Tax-Property
Article, § 9-210, of the Annotated Code of Maryland, there
is hereby established the following property tax credit:
(1)
A 100% exemption for a dwelling that is owned
by a surviving spouse of a fallen rescue worker whose service in fire,
rescue, law enforcement or emergency medical service is within Harford
County, if:
(a)
The dwelling was owned by the fallen rescue
worker or surviving spouse at the time of the fallen rescue worker's
death;
[Amended by Bill No. 16-024]
(b)
The dwelling was acquired by the surviving spouse
within 2 years of the fallen rescue worker's death, provided that
the fallen rescue worker or the surviving spouse was domiciled in
the state as of the date of the fallen rescue worker's death; or
(c)
The dwelling was acquired after the surviving
spouse qualified for a credit for a former dwelling under Paragraph
(1)(a) or (b) of this subsection, to the extent of the previous credit.
(2)
A 50% exemption for a dwelling that is owned
by a surviving spouse of a fallen rescue worker whose service in fire,
rescue, law enforcement or emergency medical service is outside of
Harford County. The exemption shall run for 5 years from the date
of filing the application for the tax credit, if:
(a)
The dwelling was owned by the fallen rescue
worker or surviving spouse at the time of the fallen rescue worker's
death;
[Amended by 16-024]
(b)
The dwelling was acquired by the surviving spouse
within 2 years of the fallen rescue worker's death, provided that
the fallen rescue worker or the surviving spouse was domiciled in
the state as of the date of the fallen rescue worker's death; or
(c)
The dwelling was acquired after the surviving
spouse qualified for a credit for a former dwelling under Paragraph
(2)(a) or (b) of this subsection, to the extent of the previous credit.
C.
To receive a credit under this section, the surviving
spouse shall provide certification that the fallen rescue worker died
while in active service of a fire, rescue, law enforcement or emergency
medical service and that the fallen rescue worker's death was not
the result of the individual's own willful misconduct or abuse of
alcohol or drugs.
[Added by Bill No. 92-89; amended by Bill
No. 10-02]
A.
In accordance with the provisions of the Tax-Property
Article § 9-314, of the Annotated Code of Maryland, there
is hereby established the following property tax credit:
(1)
A 100% exemption for residential property provided
that:
(a)
The property owner resides on the property;
(b)
The structural boundaries of a dwelling on the
property are within 1,000 feet of a refuse disposal system for which
an active permit has been issued to the county under § 9-204
of the Environment Article, of the Annotated Code of Maryland; and
(c)
The county governing body determines that the
property has been adversely impacted by its proximity to the landfill.
B.
On or before January 1 of each year, the County Council
shall determine by law those properties that have been adversely impacted
by their proximity to a currently operating county-owned landfill.
[Added by Bill No. 94-71]
A.
An owner of a structure designated as a Harford County
historic landmark by the Historic Preservation Commission may apply
to the Department of Treasury for a tax credit for the expenses incurred
for the restoration of the landmark.
B.
To qualify for the tax credit, the owner shall:
(1)
Obtain certification from the Historic Preservation
Commission, prior to the restoration, that the restoration is compatible
with the historic landmark and with county historic preservation standards;
and
(2)
Provide to the Department of Treasury the necessary
information to demonstrate that the owner is eligible for the tax
credit.
C.
A property tax credit granted in 1 year under this
section may be applied to any property tax on the structure for up
to 5 subsequent tax years, provided that the owner applies for the
credit each year on or before December 31 of the year before the fiscal
year for which the credit is requested.
D.
The amount of the credit is equal to 10% of the properly
documented restoration expenses, but may not exceed $7,500.
E.
The Department of Treasury and the Historic Preservation
Commission may provide for any procedures necessary to carry out the
purposes of this section.
[Added by Bill No. 94-72]
A.
In this section, "eligible improvements" means restoration
or rehabilitation of a structure designated as a Harford County historic
landmark by the county's Historic Preservation Commission.
B.
An owner of a historic landmark may apply to the Department
of Treasury for a tax credit for eligible improvements.
C.
To qualify for the tax credit, the owner shall:
(1)
Obtain certification from the Historic Preservation
Commission, prior to making the improvements, that the improvements
are compatible with the historic landmark and with County Historic
Preservation standards; and
(2)
Provide to the Department of Treasury the necessary
information to demonstrate that the owner is eligible for the tax
credit.
D.
The amount of the tax credit is equal to the difference
between the property tax that, but for the tax credit, would be payable
after the completion of the eligible improvements, and the property
tax that would be payable if the eligible improvements were not made.
E.
The owner may receive the tax credit for up to 5 years,
provided that the owner applies for the credit on or before December
31 of the year before the tax year for which the credit is requested.
F.
The Department of Treasury and the Historic Preservation
Commission may establish procedures to carry out the purposes of this
section.
[Added by Bill No. 94-49; amended by Bill
No. 08-54]
In accordance with the provisions of Section 8-302 of the Tax-Property
Article of the Annotated Code of Maryland, there is hereby established
the following property tax exemption for the Fallston Airport:
A.
For purposes
of the county property tax only, the essential portions of airplane
landing strips, as certified by the Maryland Aviation Administration,
are exempt from taxation if the landing strip is:
B.
The
tax exemption shall begin on July 1 of the year that the landing strip
is identified in the Maryland Aviation System Plan as essential to
the state’s air transportation system.
[Added by Bill No. 94-48; amended by Bill
No. 08-54]
In accordance with the provisions of Section 8-302 of the Tax-Property
Article of the Annotated Code of Maryland, there is hereby established
the following property tax exemption for the Aldino Harford County
Airpark:
A.
For purposes
of the county property tax only, the essential portions of airplane
landing strips, as certified by the Maryland Aviation Administration,
are exempt from taxation if the landing strip is:
B.
The
tax exemption shall begin on July 1 of the year that the landing strip
is identified in the Maryland Aviation System Plan as essential to
the state’s air transportation system.
[Added by Bill No. 95-69]
A.
In this section, the terms "eligible assessment" and "qualified property" have the meanings stated in the Tax-Property Article, § 9-103 of the Annotated Code of Maryland.
B.
An owner of qualified property located in an enterprise
zone may apply to the Department of Treasury for a tax credit against
the county property tax imposed on the property's eligible assessment.
C.
To qualify for the tax credit, a property owner shall:
D.
A committee composed of the Director of Economic Development,
the Treasurer, and the County Council member who represents the Council
District in which the majority of the properties in the enterprise
zone are located shall review the application and determine whether
the property qualifies for the tax credit.
E.
If the committee finds that the property qualifies
for the tax credit, it shall forward its finding to the County Council,
which by resolution shall approve the owner's application if it finds
that the property qualifies for the credit.
F.
The amount of the tax credit is to be calculated in accordance with the Tax-Property Article, § 9-103 of the Annotated Code of Maryland.
G.
A tax credit under this section is available to a
qualified property for no more than 10 consecutive years beginning
with the taxable year following the calendar year in which the property
first becomes a qualified property.
H.
Even if the designation of an enterprise zone expires,
the tax credit under this section continues to be available to a qualified
property.
I.
The Office of Economic Development and the Department
of Treasury may establish any procedures necessary to carry out the
purposes of this section.
[Added by Bill No. 11-34]
A.
In accordance with the provisions of the Tax-Property Article § 9-252
of the Annotated Code of Maryland, there is hereby established a 100%
County property tax credit for real property provided that:
(1)
The property is owned by Habitat for Humanity with the intention
of relinquishing ownership in the near future;
(2)
The property is used for the purposes of development, rehabilitation
and transfer to a private owner; and
(3)
The property is not occupied by administrative or warehouse
buildings owned by Habitat for Humanity.
B.
Habitat for humanity shall submit an annual written report on or
before June 30 each year to the County Executive and County Council
documenting:
C.
The tax credit for each property shall continue until such time as
the property is transferred from Habitat for Humanity to another entity,
but in no event for more than 5 years.
[Added by Bill No. 12-52]
A.
In accordance with the provisions of the Tax Property Article § 9-314
of the Annotated Code of Maryland, there is hereby established a 100%
property tax credit for owner-occupied residential property completed
on or before June 1, 2010, provided that:
(1)
The property is located within the boundaries of Trimble Road,
Magnolia Road, Fort Hoyle Road and Aberdeen Proving Ground property;
or
(2)
The property is located within 250 feet to the west of Fort
Hoyle Road, south of Parcel No. 01015060, and north of Aberdeen Proving
Ground property; and
(3)
In any given tax year, to be eligible for the tax credit, property
owners must have resided at the property on the effective date of
the bill and continue to reside at the property, and
(4)
The County governing body determines that the property has been
adversely impacted by its proximity to the waste-to-energy facility.
B.
On or before January 1 of each year, the County Council shall determine
by law those properties that have been adversely impacted by their
proximity to the waste-to-energy facility on Magnolia Road.
[Amended by Bill Nos. 80-25; 82-20; 07-53;
09-45; 10-21]
A.
GEOTHERMAL ENERGY DEVICE
SOLAR ENERGY DEVICE
Definitions. For the purposes of this article.
Shall mean an energy conserving device that uses energy derived
from naturally occurring heat in the interior of the earth to heat
or cool a structure, to provide hot water for use in the structure
or to generate electricity to be used in the structure and meets national
safety and performance standards set by a nationally recognized testing
laboratory for that kind of device.
Shall mean an energy conserving device, including collectors,
panels, storage tanks and all other hardware that is necessary and
used as a part of the operating mechanism, that uses energy derived
from the sun's radiation that is converted into thermal or electric
energy to heat or cool a structure, to provide hot water for use in
the structure or to generate electricity to be used in the structure
and meets national safety and performance standards set by a nationally
recognized testing laboratory for that kind of device.
B.
Credit authorized. In accordance with the provisions
of Section 9-203 of the Tax-Property Article of the Annotated Code
of Maryland, there is hereby created a tax credit from County real
property taxes levied on residential or nonresidential buildings or
other structures that use solar energy devices or geothermal energy
devices for heating and cooling buildings or structures or for supplying
hot water for use within the buildings or other structures or generating
electricity to be used in the structure. The tax credit shall be credit
from the taxes levied on the buildings or other structures and not
from the land.
C.
Timely filing of applications. An application for
a tax credit for using a solar energy device or geothermal energy
device shall be filed on or before the first day of October immediately
prior to the taxable year for which the tax credit is first sought.
If the application is not so filed, it will be disallowed that year.
D.
Amount of credits.
(1)
Per
qualifying energy device. The total real property tax credit allowed
under the provisions of this section shall be the lesser amount of
up to a maximum of $2,500 per qualifying conservation energy device
for the cost of materials and installation or construction of either
the solar energy device or geothermal energy device, to apply against
1 year of property taxes, or the total amount of the real property
taxes levied against the buildings or structures that is to be paid
by the taxpayer for 1 year following the approval of the application.
(2)
Tax
credit limit per property. In any fiscal year, the total credits issued
under this section shall not exceed $5,000 per property.
(3)
Unused tax credit. The tax credit can be applied against, and cannot exceed, the amount of the County property tax on the property. The tax credit may be granted in the year in which the credit is applied for, or carried forward. Any unused credit amount can be carried forward for an additional 2 years. When a tax credit is carried over under this subsection, the full amount of the tax credit shall be deducted from the total annual limit set forth in Subsection F of this section in the year in which the application is granted.
E.
Submission of application. All applications for tax
credits under this section shall be submitted to the Director of Administration
only on forms prepared by that office. An application shall be filed
one time only for the duration of the tax credit. Each application
shall be made under oath or affirmation and shall contain a declaration
preceding the signature of the applicant to the effect that it is
made under the penalties of perjury as provided for by Section 9-203
of the Tax-Property Article of the Annotated Code of Maryland. Each
application shall be accompanied by documented receipts of such purchase
of materials or supplies and actual installation cost, if available;
otherwise, the application shall be accompanied by a statement of
the cost of the materials, supplies and installation cost, verified
in the same manner as the application by a person competent to so
certify.
F.
Annual limit on amount of credits granted. The total
tax credit allowed by Harford County for any 1 year may not exceed
$500,000. The granting of credits shall be on a first-come-first-served
basis, and, when the limitation is reached, any subsequent applications
will be carried over to the next succeeding year or years.
[Amended by Bill No. 13-14]
A.
From and after February 15, 1973, all money of the
Metropolitan Commission and all debts, credits, assessments, levies
and charges of every kind and description due to or from the Metropolitan
Commission shall become the money, debts, credits, assessments, levies
and charges to or of the county. All money, assessments, levies or
charges so collected or to be collected and all debts paid shall be
credited or debited, as the case may be, to the current interest and
joint sinking fund and the county utility fund in such banks or trust
companies as designated by the County Council, and such funds shall
be kept separate and apart from all other county funds in the county
books of record.
B.
The Metropolitan Commission is authorized and directed
to execute and deliver to the County Executive by February 15, 1973,
any warrants, drafts, receipts, title certificates, deeds or other
indicia of ownership as may be necessary to effectuate the provisions
of this section.
[Added by Bill No. 86-25]
There is hereby established a municipal property
tax rebate for the purpose of compensating Harford County municipalities
for police services provided by the municipalities in lieu of similar
county governmental services. The municipal tax rebates determined
herein shall be included within the annual operating budget submitted
to the County Council each fiscal year.
A.
The basic method employed in calculating annual municipal
tax rebates for Harford County municipalities will be to compute the
annual cost of operating the Criminal Patrol Division of the Sheriff's
Office. All costs funded by non-property-tax revenues and certain
grants, fees and state aid will be subtracted from the cost of operating
the Criminal Patrol Division so that the resultant is that cost of
operating the Criminal Patrol Division funded by Harford County property
taxes. Specific rebates for each municipality will be calculated by
multiplying this figure by the ratio of each municipal assessable
tax base to the countywide assessable tax base.
[Amended by Bill No. 21-027]
B.
A specific annual municipal property tax rebate is
authorized for each Harford County municipality to compensate it for
police services it provides in lieu of services which would otherwise
be provided by the Harford County Sheriff's Criminal Patrol Division.
Such property tax rebate shall be provided to each municipality on
a fiscal year basis, subject to approval in the annual budget by the
County Council, with payments to be made in equal quarterly amounts.
The specific municipal tax rebates will be calculated annually by
the County Treasurer and reviewed with each municipality prior to
submission of the budget to the County Council.
C.
The county and each municipality shall reflect in
their annual audits the assessable base and various revenues shown
in this section as individual items.
D.
The following procedure will be used to calculate
the municipal property tax rebates for Harford County municipalities:
(1)
All costs and revenues hereinafter stated shall be
derived from the Harford County and the 3 municipalities' audits for
the previous fiscal year. The audited figures shown on the Harford
County audit for general police work, less payments from the county
and less any other municipal tax rebates made to the municipalities
for state supplemental police aid funds, will be the bases to begin
the computations. This shall be called "actual police service costs."
[Amended by Bill No. 21-027]
(2)
The percentage of personnel in the Sheriff's Office
working in the Criminal Patrol Division will be determined by dividing
the number of personnel assigned to the Criminal Patrol Division by
the total number of personnel in the Sheriff's Office, excluding those
assigned to the detention center.
[Amended by Bill No. 21-027]
(4)
The total dollar amount of law enforcement grants,
fees and state police aid for the County Sheriff's Office and the
municipalities will be determined. This will be the sum of the sheriff's
fees, the sheriff's licenses, police reports, Harford County state
police aid, courtroom security, parking fines, court fines, municipal
state police aid and any other law enforcement related fees hereinafter
established or enacted.
[Amended by Bill No. 21-027]
(5)
The total dollar amount of law enforcement grants, fees and state police aid will be multiplied by the percentage calculated in Subsection D(2) above to determine the total dollar amount of grants, fees and police aid applicable to operating the Criminal Division. This total dollar amount will be subtracted from the audited costs determined in Subsection D(3) above needed to operate the Criminal Patrol Division. The resulting dollar amount will be the cost excluding grants, fees and police aid, required to operate the Criminal Patrol Division of the Sheriff's Office.
[Amended by Bill No. 21-027]
(6)
The county-audited net property taxes will be divided
by the total audited expenditures, to include reserve for encumbrances.
(8)
Each municipality's assessable tax base for the preceding
fiscal year will be divided by the total county assessable tax base,
including all municipalities, for the same fiscal year to produce
each municipality's share of the assessable tax base.
[Added by Bill No. 90-58; amended by Bill
Nos. 91-59; 92-90]
A.
This section sets forth the procedure for establishing
the homestead credit percentage required by the Tax-Property Article,
Title 9, of the Annotated Code of Maryland.
[Added by Bill No. 94-34[1]]
A.
AGRICULTURAL LAND PRESERVATION ADVISORY BOARD
QUALIFIED CONSERVATION LAND
(1)
(2)
(3)
(4)
QUALIFIED CONSERVATION ORGANIZATION
Definitions. For the purpose of this section, the
following words and phrases shall have the meanings as indicated:
Real property that:
Meets certain standards established by criteria
specified by the Agricultural Land Preservation Advisory Board. The
criteria are intended to be used to determine the eligibility of lands
for conservation land tax credits;
[Added by Bill No. 10-42]
Is used to assist in the preservation of a natural
area;
Is subject to a conservation easement donated
to a qualified conservation organization; and
Is not required to allow for public access.
Is defined in Section 26 CFR Ch. 1 (4-1-89 Edition) and Section 1.170A-14(C) of the Treasury Regulations, as an organization that has a commitment to protect the conservation purposes of the donation, and has the resources to enforce the restrictions. As a qualified conservation organization, a land trust must have executed a cooperative agreement with the Maryland Environmental Trust. A conservation group organized or operated primarily or substantially for one of the conservation purposes specified in Section 170(H)(4)(A) of the Internal Revenue Service Code will be considered to have the commitment required by the preceding sentence.
[2]
Editor’s Note: This bill also repealed the definition
of “Environmental Land Preservation Commission (ELPC), which
immediately followed.
B.
Application for a property tax credit.
(1)
Any owner of qualified conservation land may
apply to the Department of Treasury for a property tax credit.
(2)
To qualify for a property tax credit, the applicant
must present documentation, as part of the application, to the Department
of Treasury which demonstrates, to the satisfaction of the Agricultural
Land Preservation Advisory Board and the Department of Treasury, that
the property is qualified conservation land.
[Amended by Bill No. 10-42]
(3)
Amount of credit. In accordance with the provisions
of Section 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 $500.00 against the real property
tax imposed by the county on qualified conservation land and improvements
thereon.
(4)
The tax credit on qualified conservation land
shall be granted for a period equal to the duration of the conservation
easement on the property subject to the annual cap of $500.00.
(5)
These documents shall be filed with the Department
of Treasury.
(6)
To receive the tax credit at the beginning of
the next fiscal year, landowners of qualified conservation land must
apply by December 31st of each year.
C.
Agricultural Land Preservation Advisory Board responsibilities.
In conjunction with the Department of Planning and Zoning, the Agricultural
Land Preservation Advisory Board shall report to the executive branch
and County Council by December 31 of each year the tax credits approved
that year and identify budget needs for the next ensuing fiscal year.
[Amended by Bill No. 10-42]
[1]
Editor's Note: Section 2 of Bill No. 94-34
further provided the following: "The county is aware that this act
represents a net tax revenue loss for which there shall not be any
other existing revenue adjustment made to offset the loss."
[Added by Bill No. 97-11]
A.
There is hereby created pursuant to section 9-220
of the Tax Property Article of the Annotated Code of Maryland a property
tax credit against the real property tax imposed on the following:
(1)
Properties that as of July 1, 1991 have been
conveyed to the Harford Land Trust in fee, subject to a letter of
intent, agreement, or option for the resale of the property to a government
agency.
B.
The property tax credit granted herein shall be in
the amount of 100% of the county real property tax and shall continue
for so long as the property is owned by the land trust.
C.
The tax credit shall be applied to the tax bills issued
for the taxable year 1997-1998 and continue thereafter from year to
year.
[Added by Bill No. 07-06]
A.
COMBINED INCOME
DWELLING
HOMEOWNER
HOMEOWNERS PROPERTY TAX CREDIT PROGRAM
TOTAL REAL PROPERTY TAX
Definitions. In this section, the following words
have the meanings indicated:
Has the meaning stated in the Tax-Property Article, § 9-104(a)(3)
of the Annotated Code of Maryland.
Has the meaning stated in the Tax-Property Article, § 9-104(a)(6)
of the Annotated Code of Maryland.
Has the meaning stated in the Tax-Property Article, § 9-104(a)(9)
of the Annotated Code of Maryland.
The program established under the Tax-Property Article, § 9-104 of the Annotated Code of Maryland.
The product of the sum of all property tax rates on real property, but not including state and municipal rates, for the taxable year on a dwelling, multiplied by the lesser amount of the assessed value of the dwelling or $400,000 and then reduced by any property tax credit granted under the Tax-Property Article, § 9-105 of the Annotated Code of Maryland.
B.
Creation. This is a local supplement to the homeowners
property tax credit program for dwellings in the County as authorized
by the Tax-Property Article, § 9-215 of the Annotated Code
of Maryland.
C.
Calculation. The local supplement to the homeowners
property tax credit program is the difference between the amount of
the property tax credit as calculated under the Tax-Property Article,
§ 9-104(g) of the Annotated Code of Maryland and the amount
of the property tax credit as calculated by determining the total
real property tax on a dwelling, less the following percentage of
the combined income of the homeowner:
D.
The limits of the combined net worth and combined
gross income as specified in the state homeowners property tax credit
program shall apply to the County local supplement.
[Added by Bill No. 17-021]
A.
DISABILITY
DWELLING
ELIGIBLE INDIVIDUAL
(1)
(2)
(3)
(4)
(5)
For purposes of this section, the following terms have the meanings
indicated:
The term "disability" means, with respect to an individual,
a medically determined physical or mental impairment that substantially
limits one or more major life activities of such individual and is
reasonably certain to continue for the life of the individual.
[Added by Bill No. 22-022 ]
Has the same meaning as in § 9-105 of the Tax-Property Article of the Annotated Code of Maryland.
[Amended by Bill Nos. 18-038; 20-004; 22-022]
An individual who is at least 65 years old and has lived in
the same dwelling for at least the preceding 35 years;
An individual who is at least 65 years old and is a 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;
A surviving spouse, who is at least 65 years old and has not
remarried, of a 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;
An individual who is an active duty, retired, or honorably discharged
member of the uniform services of the United States as defined in
10 U.S.C. § 101, the military reserves, or the National
Guard, and has a disability that is service-connected as defined in
38 U.S.C. § 101(16); or
A surviving spouse of an individual described under Item (4)
of this paragraph who has not remarried.
B.
In accordance with the provisions of the Tax-Property Article, § 9-258,
of the Annotated Code of Maryland, an eligible individual may receive
a credit against the County property tax imposed on their dwelling
subject to the following:
[Amended by Bill No. 22-022]
(1)
The credit allowed under this section is 20% of the County property
tax imposed on the dwelling;
(2)
The credit may be granted for a maximum of 20 years; and
(3)
The dwelling for which a property tax credit is sought has a
maximum assessed value of $600,000.00 at the time the eligible individual
first applied for the credit under this section.
C.
To receive a credit under this section, an eligible individual shall
file an application with the Department of Treasury and shall provide
any other documentation as required by the Department of Treasury.
[Added by Bill No. 23-029]
A.
In accordance with the provisions of § 9-244 of the Tax-Property
Article, of the Annotated Code of Maryland, there is a tax credit
established against the property tax imposed on a nonprofit swim club
that uses its facility exclusively to provide a recreational outlet
for a local community.
B.
The amount of the tax credit granted shall be equal to 50% of the
County real and personal property tax owed for the property.
C.
To receive a tax credit under this section, an eligible nonprofit
swim club shall file an application annually with the Department of
Treasury no later than December 31 of each calendar year and shall
provide any other documentation as required by the Department of Treasury.
D.
The Treasurer is authorized to develop an application form and establish
procedures to administer the property tax credit.
