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(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
MOBILE HOME. Any vehicle or structure designed and constructed in such manner as permits occupancy thereof as sleeping quarters for one or more persons, or the conduct of any business or profession, occupation, or trade or use as a selling or advertising device for any business, profession, occupation, or trade, and so designed that it is or may be mounted on wheels and used as a conveyance on highways or city streets, propelled or drawn by its own or other motive power.
MOBILE HOME PARK. Any park, trailer park, trailer court, mobile home court, campsite, lot, parcel, or tract of land designed, maintained, or intended for the purpose of supplying a location or accommodations for any mobile home or mobile homes and upon which any mobile home or mobile homes are parked and as to which charges are made for the use of the mobile home. The term does not include mobile home sales lots on which unoccupied mobile homes are parked for the purpose of inspection and sale.
(2004 Code, § 209-22)
(B) Monthly fees. Beginning October 1, 1981, a monthly fee shall be paid by the owner of each mobile home park to the county for each occupied mobile home space located in the owner’s mobile home park in the amount of $10. A mobile home space shall be deemed occupied if a mobile home is located on it on the last day of the month for which the monthly fee is due. The fee shall be in addition to any other tax imposed by the state, the county, or the United States of America.
(2004 Code, § 209-23)
(C) Due date and penalties. The fee established in division (B) above shall be due on or before the fifteenth day of each month for the month preceding. A penalty of 5% will be charged each owner for each payment made after the due date, and such penalty will increase each month thereafter at the rate of 1%. Upon receipt of proper payment, the Department of the Comptroller, or its successor agency, shall provide evidence that such fees have been paid.
(2004 Code, § 209-24)
(D) Required listings. The owners or operators of mobile home parks shall maintain a complete and current listing of all mobile homes in the mobile home park and shall furnish each month, with the fee payment to the County Commissioners, such listing in verified form.
(2004 Code, § 209-25)
(E) Enforcement. The Department of the County Attorney, or its successor agency, is authorized to enforce this section through appropriate legal proceedings.
(2004 Code, § 209-26)
(F) Exemptions. The provisions of this section do not apply to any recreational vehicle or camping shelter intended for and used for temporary occupancy only for a period of 30 days or less.
(2004 Code, § 209-27)
(Ord. 98-2, passed 11-18-1998)
TAX CREDITS
(A) Definitions. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. Any words not defined herein shall have their generally accepted meaning:
STORMWATER MANAGEMENT PARCEL. The parcel of land, as indicated on the record plat, as encompassing the stormwater management structure.
STORMWATER MANAGEMENT STRUCTURE. A facility utilizing vegetative and/or structural measures that control the increased volume or rate of stormwater runoff caused by man-made changes to the land and/or that reduce or eliminate pollutants that might otherwise be carried by stormwater runoff.
(2004 Code, § 209-12)
(B) Amount of credit. A credit for county real property taxes in the amount of 100% shall be granted annually to any residential homeowners’ association for stormwater management parcels which it owns.
(2004 Code, § 209-13)
(C) Implementation. This section shall be implemented according to procedures adopted by the Department of the Comptroller, or its successor agency.
(2004 Code, § 209-14)
(D) Period of effectiveness. The tax credit granted under this section is effective as long as the stormwater management parcel is owned by a residential homeowners’ association.
(2004 Code, § 209-15)
(Ord. 130, passed 2-15-1995)
(A) Exemption granted. There is hereby established a property tax exemption against the county property tax imposed on machinery, equipment, materials and supplies:
(1) That are consumed in or used primarily in research and development;
(2) That were purchased in or transferred into the county; and
(3) That are in use for such purpose in the tax reporting period.
(2004 Code, § 209-17)
(B) Definition. For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning:
RESEARCH AND DEVELOPMENT.
(a) Includes:
1. Basic and applied research in the sciences and engineering; and
2. The design, development, and governmentally required premarket testing of prototypes, products, and processes.
(b) As used in this section,
RESEARCH AND DEVELOPMENT does not include:
1. Market research;
2. Research in the social sciences or psychology and other nontechnical activities;
3. Routine product testing;
4. Sales services;
5. Technical and nontechnical services; or
6. Research and development of a public utility.
(2004 Code, § 209-18)
(C) Amount of exemption. The amount of the partial tax exemption granted hereby is equal to 100% of the assessment of the property described in division (a) of the definition in division (B) above.
(2004 Code, § 209-19)
(Ord. 145, passed 2-29-1996)
(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
CONSERVATION LAND. Real property that is either:
(a) Subject to a perpetual conservation deed of easement which has been donated to a land trust on or after July 1, 1991; or
(b) Acquired in fee by a land trust on or after July 1, 1991.
LAND TRUST. The Maryland Environmental Trust or a qualified conservation organization as defined in Md. Code, Natural Resources Article, § 3-2A-01, as amended from time to time, which undertakes its mission in this county.
UNIMPROVED LAND. Land that is not improved by one or more residences. Land improved only with buildings such as sheds, barns, or other similar structures shall be considered UNIMPROVED LAND for the purpose of this section.
(2004 Code, § 209-28)
(B) Qualifications for credit.
(1) To qualify for a credit under this section, a property shall meet all of the following criteria:
(a) The property must be located entirely within the county. If it is located in more than one county, only that portion located within the county is eligible for the credit;
(b) The land must be conservation land and consist primarily of open farmland, woodland, pastureland, meadowland, wetland, floodplain, or stream, or combinations thereof;
(c) The land must be subject to a perpetual deed of conservation easement recorded among the Land Records of Carroll County;
(d) The perpetual deed of conservation easement on the property did not compromise any then existing officially planned municipal, county, or state capital improvement project at the time of recording; and
(e) The property shall meet such other criteria as the qualified land trust serving as grantee may require from time to time to ensure the proper application of and qualification for this credit and the purposes for which it was created.
(2) The land must be used:
(a) To assist in the preservation of a natural area;
(b) For the environmental education of the public;
(c) Generally to promote conservation; or
(d) For the maintenance of:
1. Natural area for the public; or
2. A sanctuary for wildlife.
(2004 Code, § 209-29)
(C) Tax credit established. In accordance with the Md. Code, Tax-Property Article, § 9-220, a tax credit is hereby established against the county property tax imposed on conservation land.
(1) Amount of credit.
(a) Unimproved land. A real property tax credit of 100% of the county real property tax shall be credited on unimproved land subject to a conservation easement.
(b) Land improved with one residence. When land that is subject to a conservation easement is improved by a residence, a real property tax credit of 100% of the county real property tax, not to exceed $50 per acre, shall be credited for land.
(c) Land improved by more than one residence. When land that is subject to a conservation easement is improved by more than one residence, a real property tax credit of 100% of the county real property tax, not to exceed $50 per acre, shall be credited, provided the tax credit shall be limited to the unimproved land and the land upon which one residence exists. The land upon which any other residence exists shall not be eligible for the tax credit.
(2) Duration.
(a) The property tax credit is effective for 15 consecutive years beginning July 1 following the donation of the easement to the Land Trust. The property tax credit shall terminate at the end of the 15-year period unless a subsequent duly adopted law provides for the extension of the credit. In that event, the owner may reapply within 60 days before the end of the 15-year period to be eligible for an extension of the credit on conservation land. In the event a perpetual conservation easement is terminated for any reason, the tax credit will automatically terminate effective the same date.
(b) Properties subject to a donated conservation easement at the time of enactment of this section that otherwise qualify for the credit are eligible for any balance of years remaining for the credit by subtracting from the number 15, the number of years the donated easement has existed prior to the enactment of this credit.
(3) Implementation. Application for a property tax credit under this section shall be made on forms and in accordance with procedures established by the County Commissioners of the county and shall include such information and attachments as the county may require to verify the property qualifies for the credit.
(2004 Code, § 209-30) (Ord. 01-9, passed 8-7-2001)
(A) Authorization. The County Commissioners hereby amend and adopt a tax credit for the surviving spouses of fallen law enforcement officers, correctional officers, and rescue workers and for disabled law enforcement officers, correctional officers, or rescue workers under the authority granted under Md. Code, Tax-Property Article, § 9-210.
(2004 Code, § 209-31)
(B) Amount and term of credit.
(1) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
COHABITATE. Maintaining a relationship of living together as if married, including the mutual assumption of the duties and obligations associated with marriage.
DISABLED LAW ENFORCEMENT OFFICER, CORRECTIONAL OFFICER, OR RESCUE WORKER (“DISABLED HERO”).
1. A law enforcement officer, correctional officer, or rescue worker who:
a. 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
b. Became disabled:
(i) As a result of or in the course of employment as a law enforcement or correctional officer, while a resident of the county or in the service of a jurisdiction with reciprocity; or
(ii) While in active service of a career or volunteer fire, rescue, or emergency medical service of the county or a jurisdiction with reciprocity.
2. A
DISABLED LAW ENFORCEMENT OFFICER, CORRECTIONAL OFFICER, OR RESCUE WORKER does not include an individual whose disability is the result of:
a. The individual’s own willful misconduct or abuse of alcohol or drugs; or
b. An occupational disease that did not result from accidental injury within the meaning of those terms under the Maryland Workers’ Compensation Act.
DWELLING.
1. Real property that meets both divisions 1.a. and 1.b. below:
a. (i) Is the legal residence of a surviving spouse of a Fallen Hero; or
(ii) Is the legal residence of a Disabled Hero.
b. Is occupied by not more than two families.
2. The term
DWELLING includes the lot or curtilage and structures necessary to use the real property as a residence.
FALLEN LAW ENFORCEMENT OFFICER, CORRECTIONAL OFFICER, OR RESCUE WORKER (“FALLEN HERO”). A law enforcement officer, correctional officer, or rescue worker who dies:
1. As a result of or in the course of employment as a law enforcement officer or correctional officer while a resident of the county and in the active service of the county or a jurisdiction with reciprocity; or
2. While in the active service of a fire, rescue, or emergency medical service of the county or a jurisdiction with reciprocity, unless the death was a result of the individual’s own willful misconduct or abuse of alcohol or drugs.
JURISDICTION WITH RECIPROCITY. A jurisdiction in this state that offers a similar credit to a Carroll County Disabled Hero, or to the surviving spouse of a county Fallen Hero.
SURVIVING SPOUSE. A surviving spouse of a Fallen Hero who has not remarried or cohabitated.
(2) Dwelling credit. A credit for county real property taxes in the amount of 100% shall be granted for a dwelling owned by a surviving spouse of a fallen law enforcement officer, correctional officer, or rescue worker; or owned by a disabled law enforcement officer, correctional officer, or rescue worker as defined in this section.
(3) Property tax credit. In accordance with Md. Code, Tax-Property Article, § 9-210, an owner of real property may receive a property tax credit under this section against the county property tax imposed on a dwelling if the owner is a surviving spouse of a Fallen Hero; or a Disabled Hero; and both division (B)(3)(a) and (B)(3)(b) below:
(a) 1. The dwelling was owned by the Fallen Hero at the time of the Fallen Hero’s death; or
2. The dwelling was owned by the Disabled Hero at the time the Disabled Hero was adjudged to be permanently and totally disabled.
(b) 1. The Fallen Hero or the surviving spouse was domiciled in the state as of the date of the Fallen Hero’s death and the dwelling was acquired by the surviving spouse within ten years of the Fallen Hero’s death;
2. The Disabled Hero was domiciled in the state as of the date the Disabled Hero was adjudged to be permanently and totally disabled, and the dwelling was acquired within ten years of the date the Disabled Hero was adjudged to be permanently and totally disabled; or
3. The dwelling was acquired after the surviving spouse of a Fallen Hero qualified for a credit for a former dwelling under divisions (B)(3)(a)1. or (B)(3)(a)2. of this section, to the extent of the previous credit.
(4) Amount of credit. The amount of the tax credit is equal to 100% of the county property tax imposed on the dwelling.
(5) Term of credit. The tax credit continues as follows:
(a) For surviving spouses of Fallen Heroes who had no children with the Fallen Hero, the tax credit shall continue until the surviving spouse remarries or cohabitates, or for a term of five years, whichever occurs first. This term may be extended for one additional term of five years so long as the surviving spouse meets all eligibility requirements;
(b) For surviving spouses with children of a Fallen Hero, the tax credit continues for a period of five years or until the surviving spouse remarries, cohabitates, or their last minor child reaches the age of 18, whichever occurs first; or
(c) For Disabled Heroes, until the Disabled Hero is no longer permanently and totally disabled as determined by an administrative body or court authorized to make such determination. An individual who received a credit based on employment or service in a jurisdiction with reciprocity is not disqualified from receiving the credit because the jurisdiction discontinues offering a similar credit to a county Disabled Hero or county Fallen Hero.
(6) Application process for the surviving spouse of a Fallen Hero. A surviving spouse of a Fallen Hero:
(a) Is eligible for the tax credit beginning in the first taxable year after the date of the Fallen Hero’s death; and
(b) Shall apply for the tax credit on or before September 30 in the taxable year for which the credit is requested to begin.
(7) Application process for a Disabled Hero. A Disabled Hero:
(a) Is eligible for the tax credit beginning in the first taxable year after the date the Disabled Hero was adjudged to be permanently and totally disabled; and
(b) Shall apply for the tax credit on or before September 30 in the taxable year for which the credit is requested to begin.
(8) Administration.
(a) The Comptroller shall develop an application form and establish procedures to administer the tax credit established in this section.
(b) The Comptroller may require an individual who receives a tax credit under this section to provide evidence of continued eligibility for the credit.
(2004 Code, § 209-32)
(C) Effective date. This section became effective on May 17, 2012.
(Ord. 2012-04, passed 5-10-2012; Ord. 2017-07, passed 9-14-2017)
(A) Definitions. Except as otherwise expressly stated within this section, all eligibility requirements, statutory definitions, amounts, calculations, restrictions and procedures that apply to the homeowners’ property tax credit granted under Md. Code, Tax-Property Article, § 9-104, also apply to this local supplement to the homeowners’ property tax credit.
ASSETS. Include real property; cash; savings accounts; stocks; bonds; and any other investments. ASSETS do not include the dwelling for which a property tax credit is sought under this section; the cash value of the life insurance policies on the life of the homeowner; tangible personal property; or the cash value of any qualified retirement savings plan or individual retirement accounts.
TOTAL REAL PROPERTY TAX. The product of the sum of all property tax rates on real property including special taxing districts, but not including state and municipal district rates, for the taxable year on a dwelling, multiplied by the lesser of the assessed value of the dwelling as determined by SDAT or $300,000, and then reduced by any property tax credit granted under the Md. Code, Tax-Property Article, § 9-105.
(2004 Code, § 209-33)
(B) Eligibility and amount of credit.
(1) A property tax credit granted under this section may only be granted to a homeowner who is age 65 or older.
(2) A property tax credit granted under this section may not be granted to a homeowner whose combined net worth exceeds $500,000 as of December 31 of the calendar year that precedes the year in which the homeowner applied for the property tax credit or whose combined income exceeds $50,000 in that same calendar year.
(3) For purposes of this local supplement to the homeowners’ property tax credit, the limitation on the assessed value of a dwelling taken into account in determining total real property tax shall be the lesser of the assessed value as determined by SDAT or $300,000.
(4) The county supplemental property tax credit is the total real property tax on a dwelling, less:
(a) The percentage of the combined income of the homeowner calculated under Md. Code, Tax-Property Article, § 9-104; and
(b) The state property tax credit granted under Md. Code, Tax-Property Article, § 9-104.
(2004 Code, § 209-34)
(C) Administration. This section shall be administered by the Department of the Comptroller, or the successor agency, and the SDAT as provided for in Md. Code, Tax-Property Article, §§ 9-104, 9-215, and 9-308(c). Further, the Department of the Comptroller, or the successor agency, is hereby authorized to promulgate any necessary rules and regulations that may be required to administer this tax credit.
(2004 Code, § 209-35)
(D) Applications.
(1) Requirements. All applications for the tax credit administered under this section shall be submitted in a form approved by the Department of the Comptroller, or the successor agency, and signed by the homeowner under oath and under penalty of perjury.
(2) Enforcement.
(a) A person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit under this section must repay the county for all amounts credited and all accrued interest and penalties that would apply to those amounts as overdue taxes and, in addition, is subject to all fines and other penalties as may be provided by law.
(b) The county may enforce this section by appropriate legal action.
(c) A person who violates this section is liable for all court costs and expenses of the county in any civil action brought by the county against the violator.
(2004 Code, § 209-36) (Ord. 06-02, passed 4-11-2006) Penalty, see § 33.99
(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
GATEWAY. Maryland Route 140 Corridor through Finksburg from the Baltimore County line to the east side of the intersection of Sandymount Road and Maryland Route 140, including those properties that have direct road frontage onto Maryland Route 140 and those properties that are directly adjacent and contiguous to the properties with direct road frontage onto Maryland Route 140.
IMPROVEMENTS. Renovation, upgrade, or rehabilitation of exterior facade, including but not limited to windows, veneers, painting, new roof, or landscaping or other physical exterior site improvements that significantly improve the visual appearance of the site such as new signage, lighting, sidewalks or pedestrian plazas. Also, development of commercial or industrial uses on a parcel in the gateway zoned C-1, C-2, C-3, I-1, and I-2.
(2004 Code, § 209-37)
(B) Eligibility and amount of credit.
(1) A property tax credit granted under this section may only be granted to a property that is principally used for business, commercial, or industrial purposes.
(2) A property tax credit granted under this section may only be granted for taxes levied on real property in the gateway.
(3) A property tax credit may only be granted for improvements made to a property that significantly improve the overall appearance or use of the property.
(4) For improvements made to existing structures, the amount of property tax credit available shall be based on the percentage of improvement cost compared to the current assessed value of the property. A 75% tax credit for a period up to five years shall be available if the improvement costs spent on the property are in excess of 25% of the assessed value of the property. If the improvement costs spent are 25% or less of the assessed value of the property, the credit available is 50% for a period of up to five years. A time frame of three years from the first improvement cost shall be allowed in order to accumulate total investment for purposes of this calculation. Credit will extend five years from last investment.
(5) For new developments made on a parcel, the amount of property tax credit available shall be based on the percentage of improvement costs (related to facade and frontage appearance) compared to the current assessed value of the property. A 50% tax credit for a period up to five years shall be available if the improvement costs spent on the property are in excess of 50% of the assessed value of the property.
(6) The tax credit shall be calculated and credited based on the total real property tax levied by the county.
(7) The total value of the available tax credit shall not exceed the total improvement costs.
(2004 Code, § 209-38)
(C) Administration. This section shall be administered by the Department of Economic Development, Department of Management and Budget, and the Department of the Comptroller, or their successor agencies. Further, the Departments are hereby authorized to promulgate any necessary rules and regulations that may be required to administer this tax credit.
(2004 Code, § 209-39)
(D) Applications.
(1) Requirements.
(a) All applications for the tax credit administered under this section shall be submitted in a form approved by the Department of the Comptroller, or the successor agency, and signed by the property owner under oath and under penalty of perjury.
(b) Applications must be submitted prior to the start of improvements being made and no application shall be granted or tax credits available until improvements are complete.
(c) All applications shall include tax map and parcel to show eligibility within a gateway; recent photograph(s) of the property; a detailed description of the improvement including sketches, digital or conceptual drawings; and a detailed summary of the capital investment for the improvements.
(d) All applications for a tax credit under this section must be submitted on or before May 1 immediately before the first taxable year for which the tax credit is sought.
(e) If an application is filed after May 1, the credit shall be disallowed for that year but shall be treated as an application for a tax credit for the next succeeding taxable year.
(2) Enforcement.
(a) A person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit under this section must repay the county for all amounts credited and all accrued interest and penalties that would apply to those amounts as overdue taxes and, in addition, is subject to all fines and other penalties as may be provided by law.
(b) The county may enforce this section by appropriate legal action.
(c) A person who violates this section is liable for all court costs and expenses of the county in any civil action brought by the county against the violator.
(2004 Code, § 209-40)
(Ord. 08-04, passed 5-13-2008; Ord. 2019-09, passed 12-12-2019) Penalty, see § 33.99
(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
GREEN GLOBES™ RATING. The most recent version of the online audit system for building owners and managers to measure energy, indoor health, and environmental performance against best practice standards approved by the Green Building Initiative in effect at the time the application for a tax credit is submitted.
LEED®. Leadership in Energy and Environmental Design Green Building Rating System™.
LEED® RATING SYSTEM. The most recent version of the Leadership in Energy and Environmental Design Green Building Rating System™ approved by the United States Green Building Council in effect at the time of application for a tax credit.
SUSTAINABLE BUILDING. Building or construction which integrates building materials and methods that promote environmental quality, economic vitality, and social benefit through design, construction, and operation of the building environment; merging sound, environmentally responsible practices into one discipline that considers the environmental, economic, and social effects of a building or project as a whole; encompassing efficient management of energy and protection of health and indoor environmental quality, reinforcement of natural systems, and the integration of design methods.
(2004 Code, § 209-41)
(B) Eligibility and amount of credit.
(1) A property tax credit granted under this section may only be granted to a property that is principally used for business, commercial, or industrial purposes.
(2) A property tax credit granted under this section may only be granted for taxes levied on real property within the county.
(3) A property tax credit may only be granted for improvements made to a property where the improvements meet the minimum LEED® Rating of Silver or the minimum Green Globes™ Rating of two Green Globes™, or a county recognized or adopted equivalent standard where improvements are certified after May 5, 2009.
(4) LEED® registration and certification through the United States Green Building Council, Green Globes™ certification through the Green Building Initiative, or certification under a county recognized equivalent program is required under this section for eligibility.
(5) Upon receipt of certification, the county shall make the final authorization that would make the project eligible for a tax credit.
(6) A 25% tax credit is available for a LEED® Silver or equivalent; a 50% tax credit is available for a LEED® Gold or equivalent, and a 75% credit is available for a LEED® Platinum or equivalent for a period of five consecutive years.
(7) The tax credit shall be calculated and credited based on the improved portion only of the real property tax levied by the county annually that has earned the applicable rating standard or certification.
(2004 Code, § 209-42)
(C) Administration. This section shall be administered by the Department of Economic Development, Department of Management and Budget, Department of the Comptroller, and Department of Planning, Land Use, and Development, or their successor agencies. Further, the Departments are hereby authorized to promulgate any necessary rules and regulations that may be required to administer this tax credit.
(2004 Code, § 209-43)
(D) Applications.
(1) All applications for the tax credit administered under this section shall be submitted in a form approved by the county and signed by the property owner under oath and under penalty of perjury. All applications shall include recent photograph(s) of the property; a detailed description of the sustainable technologies utilized including sketches, digital or conceptual drawings; a description of how the project complies with the prerequisites and credits of the applicable sustainable or green building rating standards and documentation of certification required under division (B)(4) above. All applications for a tax credit under this section must be submitted on or before May 1 immediately before the first taxable year for which the tax credit is sought. If an application is filed after May 1, the credit shall be disallowed for that year but shall be treated as an application for a tax credit for the next succeeding taxable year.
(2) A person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit under this section must repay the county for all amounts credited and all accrued interest and penalties that would apply to those amounts as delinquent taxes and, in addition, is subject to all fines and other penalties as may be provided by law. The county may enforce this section by voiding the credit, reinstating the tax liability, and collecting the outstanding taxes as regular taxes due and owing the county. A person who violates this section is liable for any court costs or expenses of the county in any civil action brought by the county against the violator if necessary.
(2004 Code, § 209-44)
(Ord. 09-03, passed 4-30-2009)
Editor’s note:
The provisions in this section shall sunset on June 30, 2014 and no new credits will be granted after this date; however, any existing credits will continue through completion.
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