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(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.
(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AFFILIATE. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
BASE REAL PROPERTY TAX ASSESSMENT. The full value assessment assigned to the property in question by the SDAT prior to the construction of the new or expanded premises.
BUSINESS ENTITY. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
COMPTROLLER. The County Comptroller, or Appointed Tax Collector, or designee.
JOB CREATION TAX CREDIT. The credit granted under this section to a qualified business entity against the county property tax imposed on the new or expanded premises and the personal property located on those premises.
NEW OR EXPANDED PREMISES. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
NEW PERMANENT FULL-TIME POSITION. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
NOTIFICATION DATE. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
TAXABLE YEAR. July 1 to June 30, both inclusive, for which the county computes, imposes, and collects property tax.
(2004 Code, § 209-45)
(B) Eligibility for tax credit.
(1) The Comptroller must allow a job creation tax credit against the county property tax imposed on real property owned or leased by a business entity or its affiliate and on personal property owned by that business entity or its affiliate if the business entity qualifies for the credit under this section.
(2) In order to qualify for a job creation tax credit, a business entity must:
(a) Construct, or expand by at least 5,000 square feet, premises in the county on which it conducts business by buying, building, or leasing new premises;
(b) Employ at least 25 persons in new, permanent full-time positions located in the new or expanded premises in the county within the first 24-month period after it occupies the new or expanded premises, provided that 50% of the new, permanent full-time positions must pay at least 125% of the applicable average weekly wage per county worker as that amount is determined by the Maryland Department of Labor, Licensing and Regulation, or succeeding agency;
(c) Be located in a priority funding area as designated in Md. Code, State Finance and Procurement Article, Title 5, Subtitle 7B; and
(d) After meeting the requirements of this section and in order to continue to receive a job creation tax credit each year as allowed, the business entity must maintain at least 25 persons in permanent full-time positions located in the new or expanded premises approved for the tax credit for a period of three years after each year that a tax credit is allowed and at least 50% of the permanent full-time positions must continue to pay at least 125% of the applicable average weekly wage per county worker as that amount is determined and adjusted each year by the Maryland Department of Labor, Licensing and Regulation, or succeeding agency.
(3) A business entity does not qualify for a job creation tax credit if:
(a) The business entity has moved the operations which are located on new or expanded premises from another county (including Baltimore City) in this state; or
(b) The new or expanded premises has otherwise been granted a tax credit or exemption under this section for the taxable year in which a tax credit or exemption is claimed.
(4) To qualify for a credit against property tax imposed on personal property, a business entity must certify that the personal property is located on premises that qualify for a job creation tax credit under this section.
(2004 Code, § 209-46)
(C) Amount of tax credit; pass-through to lessees.
(1) The job creation tax credit amount that a taxpayer may claim against county real property taxes and business personal property taxes is equal to the following percentage of the property tax imposed on the increase in the base real property tax assessment of the new or expanded premises, and on the increase in the personal property tax assessment on personal property owned by the business entity, respectively:
(a) During the first and second taxable years in which a credit is allowed, 52%;
(b) During the third and fourth taxable years in which a credit is allowed, 39%; and
(c) During the fifth and sixth taxable years in which a credit is allowed, 26%.
(2) After the sixth taxable year, a business entity shall no longer be eligible for a job creation tax credit under the prior certification and the Comptroller shall not allow further credit. In order to receive a new credit after the sixth taxable year, a business entity must reapply for the job creation tax credit and must meet anew all requirements then existing by creating additional jobs and additional new or expanded premises.
(3) If, at any time during the six years that a business entity may claim a job creation tax credit, the business entity fails to satisfy any applicable requirements under this section to qualify for the tax credit, the business entity’s eligibility for a tax credit hereunder shall cease, and the Comptroller shall not allow further credit under the prior certification. In order to requalify and restart a new six-year credit period, the business entity must reapply for the job creation tax credit and must meet anew all requirements then existing by creating additional jobs and additional new or expanded premises.
(4) A business entity may not apply for a job creation tax credit if it owes delinquent taxes to the county, including but not limited to recaptured taxes under this section.
(5) Irrespective of lease terms to the contrary, a lessor of real property that is eligible for property tax credits under this section must reduce the amount of taxes for which an eligible business entity is contractually liable under a lease or rental agreement by the amount of any tax credit allowed for the real property under this section.
(2004 Code, § 209-47)
(D) Recapture of tax credit.
(1) For each year that a business entity receives a job creation tax credit, the business shall be required to continue to satisfy all applicable requirements during the three subsequent taxable years, for a maximum period of qualification of nine years. This requirement of continued qualification shall further require that the business entity report to the Comptroller for a period of nine years. If at any time during the nine-year reporting period a business entity does not satisfy all applicable requirements, then the business entity shall not receive the tax credit for the taxable year that the failure occurs and shall repay the tax credit provided during the three previous taxable years. The tax credit shall be due and owing to the county upon notice from the Comptroller to the business entity that the credit must be repaid.
(2) Interest and penalty shall accrue on any repayable tax credit at the rate established for overdue property taxes, beginning 30 days after the notice from the Comptroller.
(3) The repayable tax credit is a lien on real and personal property owned by the business entity in the same manner as unpaid real property taxes under state and county law.
(2004 Code, § 209-48)
(E) Administration of tax credit.
(1) A business entity must declare in writing its intent to apply for a job creation tax credit on a form furnished by the Comptroller and must state when and how it expects to qualify for the credit.
(2) When a business entity believes it can meet all eligibility requirements for the tax credit, it may apply for certification from the Comptroller, and must provide sufficient information to show that all requirements under this section and applicable state law have been met.
(3) The Comptroller shall:
(a) Determine the eligibility of the business entity for the tax credit;
(b) Require submission of reports by the business entity each year that a tax credit is sought and during the three taxable years after any year when the tax credit was granted to verify that the business entity continues to satisfy all applicable requirements under this section and state law and such reporting will result in a maximum of nine continuous years of reporting; and
(c) On or before October 1 of each year, notify the SDAT, the Maryland Comptroller, and the Maryland Department of Business and Economic Development that a business entity has been approved for a tax credit, including the amount of each credit granted for the year and whether the business entity is in compliance with the requirements for the tax credit.
(4) Any person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit 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. Any 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. 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.
(5) The county may adopt regulations to administer this section.
(2004 Code, § 209-49)
(Ord. 2011-01, passed 4-28-2011) Penalty, see § 33.99
DEVELOPMENT IMPACT FEES
(A) In general, the singular number shall include the plural, and the plural the singular; the word “building” shall include the word “structure”; the word “used” shall include arranged, designed, constructed, altered, converted, rented, leased, or intended to be used; and the word “shall” is mandatory and not directory. “Now” shall mean at the time of the adoption of this subchapter; “hereafter” shall mean after the date on which the intent to adopt this subchapter was first advertised.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
BUDGET OFFICER. The Director of the Development Management and Budget, or its successor agency, for the Carroll County.
BUILDING PERMIT. A written statement issued by the Bureau of Permits and Inspections, or its successor agency, authorizing buildings and structures in accordance with the provisions of the Building Code of the county; or any permit authorizing construction in the county issued by any jurisdiction in the county.
CAPITAL IMPROVEMENTS. Land acquisition, site development, equipment, or facilities for public facilities. The phrase CAPITAL IMPROVEMENTS also includes school construction projects, liquid or solid waste facility construction projects, road, drain and bridge projects, public building projects, reservoir construction projects, and park and recreation construction projects contained in the adopted county capital budget and six-year community investment plan.
CARROLL COUNTY. The geographic area within the corporate limits of Carroll County.
DEVELOPER. Any person, firm, corporation, cooperative, or any combination thereof, or any other entity, irrespective of nomenclature, which is undertaking or participating in the development of any property, land or subdivision of land; or in the construction, enlargement, placement, or establishment of buildings on any lot, tract, or parcel of land, thereby engaging in the developing of land for the purpose of providing a dwelling unit or units.
DEVELOPMENT. Any activity, other than normal agricultural activity, which materially affects the existing condition or use of any land or structure and results in the construction, establishment, or placement of a dwelling unit or units on the land.
FINANCE OFFICER. The Comptroller for Carroll County.
PERSON. An individual man, woman, or child or a body of persons whether incorporated or not and shall include a firm, association, organization, partnership, trust, company, or corporation, as well as an individual, and does not include a county, state, or federal governmental entity, or a church or nonprofit hospital.
SOLID WASTE FACILITY CONSTRUCTION PROJECT. Any service, facility or property (real or personal), used or useful, or having present capacity for future use in connection with the collection or disposal of solid wastes by any means, including disposal through the production of energy or products. The phrase SOLID WASTE FACILITY CONSTRUCTION PROJECT includes land, buildings, structures, machinery, equipment, rail or motor vehicles, barges, boats, and all properties and rights therein and appurtenances thereof, rights-of-way, franchises, easements, and other interests in land; all land and facilities which are functionally related and subordinate to a solid waste project; and all patents, licenses, and other rights necessary or useful in the construction or operation of a solid waste project. The phrase also includes any service, facility, or property, used or useful, or having present capacity for future use in connection with:
(a) The transportation, transference, compaction, burial, incineration, reduction, composting, collection, storage, treatment, utilization, processing, or final disposition of solid wastes;
(b) The conversion of solid wastes to fuel, steam, electricity, energy, or other resources or the generation of steam, electricity, or other forms of energy from fuel which is derived, or is otherwise related to solid wastes;
(c) The reconstruction, conversion, or other recycling of solid wastes into materials which are not solid wastes, or which are useful or marketable; or
(d) Any combination of the foregoing (whether such facilities are located on a single site).
SOLID WASTES. All waste materials, whether solid, liquid, or gas, including garbage, rubbish, ashes, incinerator residue, wastewater treatment residue, street cleanings, dead animals, demolition and construction debris, household appliances, automobile bodies, offal, paunch manure, methane or other gases, sewage sludge, and solid or gaseous waste materials from commercial, agricultural, industrial, or community activities.
SQUARE FEET. Gross square feet regardless of habitability or usefulness of occupancy.
STRUCTURE. As defined in the Carroll County Construction Codes.
(2004 Code, § 102-1) (Ord. 165, passed 11-18-1998)
This subchapter is adopted for the purpose of promoting the health, safety, and general welfare of the residents of the county by:
(A) Requiring all new residential development to pay up to its proportionate fair share of the costs for land, capital facilities, and other expenses necessary to accommodate development impacts on public facilities;
(C) Assisting in the implementation of the general development plan to help ensure that adequate public facilities are available in a timely and well-planned manner.
(2004 Code, § 102-2) (Ord. 165, passed 11-18-1998)
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