(a) Fee established. There is an excise tax known as the stormwater remediation fee imposed on the use of real property improved with impervious surface as required by § 4-202.1(e) of the Environment Article of the State Code. The stormwater remediation fee may not be imposed on real property in the City of Annapolis.
(b) Base rate. The base rate of the stormwater remediation fee for one equivalent residential unit shall be $89.25 per year. For the fiscal year beginning July 1, 2020, and for each fiscal year thereafter, the County Executive shall set the stormwater remediation fee at a rate sufficient to meet the purposes set forth in § 4-11-119(c) of this Code and may increase the fee in an amount not to exceed 5.00% of the then current fee. Any increase in an amount greater than 5.00% shall be set by the County Council by ordinance.
(c) Residential property fee. The stormwater remediation fee for each real property in the following categories shall be:
(1) residential property, tier one - two times the base rate;
(2) residential property, tier two - the base rate; and
(3) residential property, tier three - 40% of the base rate for each dwelling unit or mobile home space.
(d) Multifamily residential and nonresidential properties fee. Except as provided in subsections (e), (f), (g), (h), (i) (j), (k), (l), (m), and (n) the stormwater remediation fee for a multifamily residential property or a nonresidential property shall be determined in accordance with the following procedure:
(1) The Director determines the number of equivalent residential units assigned to the property by dividing the total impervious surface of the property by the value of one equivalent residential unit.
(2) For a non-residential property, the Director computes the stormwater remediation fee by multiplying the base rate by the number of equivalent residential units assigned to the property.
(3) For a multifamily residential property, the Director computes the stormwater remediation fee by multiplying the number of equivalent residential units assigned to the property by 40% of the base rate.
(e) Condominiums fee. If a multifamily residential property is a condominium, the stormwater remediation fee determined for buildings containing dwelling units in accordance with subsection (d) shall be divided by the number of dwelling units and that amount shall be billed separately to each condominium dwelling unit owner.
(f) Private roads – fee. If a nonresidential property is a private road with a separate tax account number and is not owned by a Homeowners Association, the stormwater remediation fee shall be the base rate.
(g) Homeowners Associations – fee. If a nonresidential property is owned by a Homeowners Association, the total stormwater remediation fee for all properties owned by the same Homeowners Association may not exceed the number of property tax accounts for the property owners within the boundaries of the Homeowners Association multiplied by 40% of the base rate.
(h) Nonresidential properties – cap on fee. The stormwater remediation fee for a nonresidential property may not exceed 25% of the State and County real property tax that would be levied based on the assessment of the property prior to any tax credits, deferrals, or exemptions that are applicable in accordance with the Tax-Property Article of the State Code or Article 4, Title 2 of this Code.
(i) Certain marinas – fee. Marinas in good standing with the Maryland Department of Natural Resources Clean Marina Initiative with more than seven-and-one-half acres of impervious surface shall pay a fee for each additional acre or fraction thereof in excess of seven-and-one-half acres equivalent to 25% of the base rate.
(j) Private airfields or airports – fee. If a nonresidential property is a private airfield or airport as defined in Article 18 of this Code, the stormwater remediation fee shall be two times the base rate.
(k) Farms – fee. The stormwater remediation fee for a farm shall be 40% of the base rate for each property tax account associated with the farm that has impervious surface.
(l) Properties with certain permits – fee. If a nonresidential property is subject to a National Pollutant Discharge Elimination System Permit including stormwater management controls, the stormwater remediation fee shall be 30 % of the rate calculated under subsection (d)(2).
(m) Nonprofit organizations – fee. Unless otherwise provided under this section, the stormwater remediation fee for nonresidential property owned by a nonprofit organization that is exempt from taxation under 501(c)(3) or (d) of the Internal Revenue Code and exempt from real property tax under the Tax-Property Article of the State Code shall be $1.00.
(n) Residential properties in nonresidential zones – fee. For a property located in a Commercial, Industrial, Maritime, Mixed Use, Odenton Growth Management Area, Open Space, Town Center, or Small Business Zoning District that is improved solely by an attached dwelling or a detached single family dwelling, including accessory structures, which is used solely as the primary residence of the property owner, the stormwater remediation fee shall be the lesser of the fee for residential property, tier two or the fee calculated in accordance with subsection (d).
(o) Collection. The stormwater remediation fee shall be billed annually to the owner of the real property on which it is imposed. The stormwater remediation fee shall be collected as provided in § 1-8-101 of this Code. The Controller shall include an explanation in each property tax bill that states "pursuant to § 4-202.1(h)(1)(ii) of the Environment Article of the State Code, the stormwater remediation fee is a local government fee established in response to federal stormwater management requirements. The federal requirements are designed to prevent local sources of pollution from reaching local waterways."
(p) Waiver of interest on overdue fees.
(1) The Controller may authorize a one-time waiver of interest and penalties accrued in accordance with § 4-1-103 of this Code on an overdue stormwater remediation fee between 2013 and the date of the waiver if:
(i) the overdue stormwater remediation fee is imposed on a nonresidential property exempt from real property tax under the Tax-Property Article of the State Code, and no real property taxes were assessed against the property as of June 15, 2013;
(ii) the stormwater remediation fee imposed on the property has not been paid in whole or in part since June 15, 2013; and
(iii) there is an incorrect mailing address on file with the State Department of Assessments and Taxation for the owner of the property subject to interest on an overdue stormwater remediation fee.
(2) Once interest and penalties are waived under this subsection, they may not be waived again for the same property.
(3) Notwithstanding this subsection, the County may collect, in accordance with§ 1-8-101 of this Code or any provision of State or County law, an overdue stormwater remediation fee and any interest or penalty that is not waived.
(Bill No. 2-13; Bill No. 40-13; Bill No. 42-13; Bill No. 43-13; Bill No. 44-13; Bill No. 45-13; Bill No. 74-13; Bill No. 2-15; Bill No. 91-15; Bill No. 53-16; Bill No. 69-16; Bill No. 40-19)