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(a) Definitions. In this section, the following words have the meanings indicated.
(1) "Conservation land" means real property that is:
(i) subject to a perpetual conservation easement donated to a land trust on or after July 1, 1991; or
(ii) acquired by a land trust on or after July 1, 1991; owned in fee by that land trust; and subject to a letter of intent, agreement, or option agreement for the resale of the property to a government agency.
(2) "Land trust" means a qualified conservation organization as defined in the Natural Resources Article, § 3-2A-01, of the State Code.
(b) Creation. There is a tax credit from County real property taxes levied on conservation land that is used to assist in the preservation of a natural area, for the environmental education of the public, generally to promote conservation, or for the maintenance of a natural area for public use or a sanctuary for wildlife.
(c) Time for filing application. An application for the tax credit created by this section shall be filed on or before June 1 immediately before the first taxable year for which the tax credit is sought. An application for continuation of the tax credit shall be filed on or before June 1 immediately before the taxable year for which continuation of 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.
(d) Form of application. An application for the tax credit or for continuation of the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; be accompanied by proof that the property meets the definition of "conservation land" and other requirements set forth in this section; and be 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 the Tax-Property Article, § 1-201, of the State Code.
(e) Review by Planning and Zoning. The Office of Planning and Zoning shall review each initial application for a tax credit and certify that the property qualifies for the credit. The Office of Planning and Zoning may review any application for continuation of the tax credit to verify that the property qualifies for a continuation of the tax credit.
(f) Calculation. The tax credit shall be calculated and credited based on the total taxable assessment on conservation land, not including improvements.
(g) Duration and termination. The tax credit shall be granted for a period of five taxable years after an application for the tax credit or for continuation of the tax credit is approved, 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, the property no longer meets the definition of "conservation land", or if the land trust sells the real property to a person other than a government agency, the property owner shall be liable for 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 all interest and penalties on those taxes computed as provided under § 4-1-103.
(1985 Code, Art. 6, § 1-104.3) (Bill No. 52-94; Bill No. 17-00; Bill No. 20-00; Bill No. 66-03; Bill No. 23-04; Bill No. 48-10; Bill No. 22-16; Bill No. 69-16; Bill No. 17-20)
(a) Definitions. In this section, the following words have the meanings indicated.
(1) "Correctional officer" has the meaning described in the Correctional Services Article, § 8-201(e) of the State Code. For employees of the Anne Arundel County Department of Detention Facilities, "correctional officer" means a uniformed officer in the rank of detention captain or below.
(2) "Disabled law enforcement officer or rescue worker" means an individual who has been found to be permanently and totally disabled by an administrative body or court of competent jurisdiction authorized to make such a determination and who is:
(i) a law enforcement officer or correction officer whose disability arises out of and in the course of employment;
(ii) a career employee of a fire, rescue, or emergency medical services entity whose disability arises out of and in the course of employment; or
(iii) a member of a volunteer fire company or volunteer rescue squad whose disability meets the criteria for eligibility for benefits under the Public Safety Article, § 7-202(a) of the State Code.
(3) "Disabled law enforcement officer or rescue worker" or "fallen law enforcement officer or rescue worker" does not include an individual whose disability or death is the result of the individual's own willful misconduct or abuse of alcohol or drugs, or the result of an occupational disease which did not result from an accidental injury within the meaning of those terms under the Maryland Workers' Compensation Act.
(4) "Dwelling" means real property that is the legal residence of a disabled law enforcement officer or rescue worker or a surviving spouse and occupied by not more than two families, and the term includes the lot or curtilage and structures necessary to use the real property as a residence.
(5) "Fallen law enforcement officer or rescue worker" means:
(i) a law enforcement officer or correctional officer whose death arises out of and in the course of employment;
(ii) a career employee of a fire, rescue, or emergency medical services entity whose death arises out of and in the course of employment; or
(iii) a member of a volunteer fire company or volunteer rescue squad whose death meets the criteria for eligibility for benefits under the Public Safety Article, § 7-203(a), of the State Code.
(6) "Fire, rescue, or emergency medical services entity" has the meaning described in the Public Safety Article, § 7-101(b), of the State Code.
(7) “Law enforcement officer” means:
(i) a “law enforcement officer” described in the § 1-101(c) of the Public Safety Article of the State Code; or
(ii) a sworn law enforcement officer of the United States government who is authorized by their agency to carry a firearm and has statutory power of arrest and apprehension.
(8) “Rescue worker” means a career employee of a fire, rescue, or emergency medical services entity or a member of a volunteer fire company or volunteer rescue squad.
(9) “Surviving spouse” means the surviving spouse of a fallen law enforcement officer or rescue worker.
(b) Creation. There is a tax credit from County real property taxes levied on a dwelling owned by a disabled law enforcement officer or rescue worker or a surviving spouse pursuant to § 9-210 of the Tax-Property Article of the State Code, if:
(1) 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, either individually or jointly with the surviving spouse, at the time of the fallen enforcement officer’s or rescue worker’s death;
(2) (i) the disabled law enforcement officer or rescue worker, or the fallen law enforcement officer or rescue worker or the surviving spouse, was domiciled in the State as of or any time within the number of years required under § 9-210 of the Tax-Property Article of the State Code before:
1. the date the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled; or
2. the date of the fallen law enforcement officer’s or rescue worker’s death; and
(ii) the dwelling was acquired by the disabled law enforcement officer or rescue worker or the surviving spouse within the number of years required under § 9-210 of the Tax- Property Article of the State Code before the date the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or the date of the fallen law enforcement officer’s or rescue worker’s death; or
(3) the dwelling was acquired after the disabled law enforcement officer or rescue worker or the surviving spouse qualified for a credit for a former dwelling under subsections (b)(1) or (b)(2) to the extent of the previous credit.
(c) Calculation. The tax credit provided in this section shall be calculated and credited based on 100% of the total tax due on a dwelling based on the real property assessment made by the County Supervisor of Assessments and shall cease upon a determination that the law enforcement officer or rescue worker no longer is permanently and totally disabled by an administrative body or court of competent jurisdiction authorized to make such a determination or upon the remarriage of a surviving spouse.
(d) Form of application. An application for, or for the renewal of, the credit created under this section shall be made on a form provided by the Controller’s office and shall include verification that the applicant is eligible for the credit.
(1985 Code, Art. 6, § 1-104.6) (Bill No. 81-03: Bill No. 35-09; Bill No. 48-10; Bill No. 17-20; Bill No. 89-23)
(a) Definition. In this section, "geothermal energy device" means a heating or cooling device that is installed using ground loop technology.
(b) Creation. There is a one-time tax credit from County real property taxes levied on residential dwellings that use geothermal energy devices installed on or after January 1, 2009.
(c) Qualifying devices. Any device that uses geothermal energy to heat or cool the dwelling shall be eligible for the credit.
(d) Time for filing application. 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. An application may be filed only once for the duration of the tax credit.
(e) Credit against taxes levied on dwellings. The tax credit shall be credited from the taxes levied on the dwelling and may not be credited from the taxes levied on the land. The total tax credit allowed under this section shall be the lesser of:
(1) fifty percent (50%) of the cost of materials and installation or construction of the geothermal energy device, less the amount of federal and State grants or State geothermal energy tax credits; or
(2) $2,500.
(f) Form of application. An application for the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; be accompanied by documented receipts of the purchase of materials or supplies and the actual installation cost; and be 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 the Tax-Property Article, § 1-201, of the State Code.
(Bill No. 17-10; Bill No. 48-10; Bill No. 17-20)
(a) Definitions. In this section “high performance building” means a building or buildings on real property that meets or exceeds a Silver rating of the U.S. Green Building Council’s Leadership in Energy and Environmental Design (LEED) Green Building Rating System for homes or a Silver rating of the International Code Council’s 700 National Green Building Standard (NGBS).
(b) Creation. There is a tax credit from County real property taxes on high performance buildings as authorized by § 9-242 of the Tax-Property Article of the State Code.
(c) Eligibility and duration. A qualified high performance building is eligible for the credit for each year for a period of five taxable years beginning in the year in which the application is approved, provided the credit is not combined with other optional property tax credits as permitted under Title 9 of the Tax-Property Article of the State Code or this title, and the property meets the requirements of this section.
(d) Time for filing of application. 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 first 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) Credit against taxes levied on residential high performance buildings; calculation. The tax credit shall be credited from the taxes levied on a high performance building assessed as residential by the Maryland Department of Assessments and Taxation, and may not be credited from the taxes levied on the land. The total tax credit allowed under this subsection shall be a percentage of the total County property tax assessed based on the rating of the high performance building as follows:
(1) for buildings rated LEED Silver or NGBS Silver - 40%, not to exceed $1,000 for each individual certified building;
(2) for buildings rated LEED Gold or NGBS Gold - 60%, not to exceed $2,000 for each individual certified building; and
(3) for buildings rated LEED Platinum or NGBS Emerald - 80%, not to exceed $3,000 for each individual certified building.
(f) Credits against taxes levied on commercial high performance buildings; calculation. The tax credit shall be credited from the taxes levied on a high performance building assessed as commercial by the Maryland Department of Assessments and Taxation, and may not be credited from the taxes levied on the land. The total tax credit allowed under this subsection shall be a percentage of the total County property tax assessed based on the rating of the high performance building as follows:
(1) for buildings rated LEED Silver or NGBS Silver - 40%, not to exceed $20,000 for each individual certified building;
(2) for buildings rated LEED Gold or NGBS Gold - 60%, not to exceed $40,000 for each individual certified building; and
(3) for buildings rated LEED Platinum or NGBS Emerald - 80%, not to exceed $60,000 for each individual certified building.
(g) Form of application. An application for a high performance building credit shall be made to the Controller on a form provided by the Controller’s Office and shall include documentation demonstrating the building was built to achieve a standard listed in subsections (e) or (f); a statement made under the penalties of perjury as stated in § 1-201 of the Tax-Property Article of the State Code that the building and systems are regularly maintained to comply with the applicable standard; a statement acknowledging officers and employees of the County may enter onto the site of the improvements for the purpose of making inspection in furtherance of this section; and any additional information the Controller believes to be necessary to determine if the taxpayer is eligible to receive the credit.
(Bill No. 78-10; Bill No. 3-12; Bill No. 16-13; Bill No. 22-16; Bill No. 17-20; Bill No. 54-23)
(a) Definitions. In this section, the following words have the meanings indicated.
(1) "Historically valuable structure" means a structure receiving certification from the Office of Planning and Zoning as an Anne Arundel County historic landmark or a contributing resource to a historic district that is certified as an Anne Arundel County historic landmark. "Historically valuable structure" does not include structures located in the City of Annapolis.
(2) "Qualified expense" means work completed in compliance with United States Department of Interior standards for the treatment of historic properties pursuant to 36 C.F.R. 68.3.
(3) "Anne Arundel County historic landmark" means a structure or historic district that is at least 65 years old; has a particularly high level of historical significance and integrity; is representative of the County's history, architecture, archeology, engineering or culture; and possess integrity of location, design, setting, materials, workmanship, feeling or association; and
(i) is associated with events that have made a significant contribution to the broad patterns of County history;
(ii) is associated with the life of a significant person;
(iii) embodies distinctive characteristics of a type, period, or method of construction; represents the work of a master; possess high artistic values; or represents a significant and distinguishable entity whose components may lack individual distinction;
(iv) has yielded or may be likely to yield information important in history or prehistory; or
(v) is a property previously listed on the National Register of Historic Places or has been determined eligible by the State Historic Preservation Office for listing on the National Register of Historic Places.
(b) Creation. There is a historic preservation tax credit from County real property taxes on historically valuable structures, as authorized by § 9-204 of the Tax-Property Article of the State Code.
(c) Eligibility and duration.
(1) The owner of a historically valuable structure is eligible for the historic preservation tax credit and may apply for the credit for each year for a period of up to five years, provided the credit is not combined with other optional property tax credits as permitted under Title 9 of the Tax-Property Article of the State Code or this title. If the tax credit for any one year exceeds the amount of the County real property bill for that year, the balance may be carried forward until depleted for up to five years. To be eligible for the tax credit, a perpetual preservation easement on the historically valuable structure must be granted to the County. The credit runs with the property and is fully transferrable to a new owner for the duration of the credit.
(2) Qualified expenses shall be incurred on or after July 1, 2014 and within two tax years prior to the date of application for the credit.
(d) Time for filing of application. An application for the tax credit created by this section shall be filed on or before April 1 immediately before the taxable year for which the tax credit is sought. If the application is filed after April 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) Calculation.
(1) The tax credit shall be:
(i) 25% of the property owner's qualified expenses for preservation, restoration and rehabilitation of historically valuable residential structures, including interior improvements required for life safety and ADA-required improvements;
(ii) 25% of the property owner's qualified expenses for preservation, restoration, or rehabilitation of historically valuable structures that are income-producing, including expenses for life safety and ADA-required improvements; and
(iii) 5% of the property owner's qualified expenses for the construction of architecturally-compatible new structures as infill within a historic district that is an Anne Arundel County historic landmark.
(2) The total tax credit may not exceed $50,000 over the five year period established in subsection (c).
(f) Review by Planning and Zoning. The Office of Planning and Zoning shall review each application for the tax credit and certify that the property qualifies as a historically valuable structure and that the renovation or construction expenses submitted for the credit are qualified. The Office of Planning and Zoning may consult with experts as necessary to ensure the property meets applicable criteria and standards for historic significance and integrity before qualifying the structure for the credit. A determination regarding a qualification of a property or of renovation or construction expenses by the Office of Planning and Zoning is not subject to appeal.
(g) Form of application. An application for a historic preservation tax credit shall be made to the Controller on a form provided by the Controller's Office and shall include documentation reviewed by the Office of Planning and Zoning with certification of eligibility of the structure and any additional information the Controller believes to be necessary to determine if the structure qualifies for the credit.
(h) Termination. The tax credit shall terminate if the property is altered by the owner and no longer complies with the standards by which it became eligible for the credit as a historically valuable structure, or if the owner fails to comply with the terms of the perpetual easement. The property owner shall be required to refund the entire amount of the tax credit, including interest and penalties computed in the manner provided under § 4-1-103 and from the date the credit was first granted to the County if a tax credit is terminated under this section. Upon full repayment of the tax credit, including any interest and penalties, the easement granted under subsection (c)(1) shall be released by the County. Any amounts not paid in full within thirty days of termination of the credit shall be collected pursuant to § 1-8-101 of this Code.
(Bill No. 118-15; Bill No. 69-16; Bill No. 17-20)
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