(A) On or before the first day of April immediately preceding the taxable year for which the tax credit is sought, the property owner shall submit an application to the Commission, or the appropriate municipal commission. The application shall include:
(1) Copies of any permits;
(2) Expense receipts;
(3) Photographs of the property prior to the eligible work;
(4) Photographs of the property after the eligible work;
(5) Any other records documenting the completion of the eligible work; and
(6) Failure to include all items listed in subsection (A) will result in denial.
(B) The Commission, or appropriate municipal commission, shall review the application. Upon review of the application, if the claimed expenses qualify as eligible work on an eligible property, the Commission, or appropriate municipal commission, shall issue a certificate of eligibility to the property owner. A determination regarding a qualification of a properly or of renovation or construction expenses by the Commission is not subject to appeal.
(C) The Commission or appropriate municipal historic preservation commission must transmit all approved applications to the County Treasurer, including the certificate of eligibility, by May 15 immediately preceding the taxable year for which the tax credit is sought.
(D) Upon receipt of the approved applications, the County Treasurer shall apply the tax credit to the appropriate tax bill.
(E) The County Treasurer may adopt guidelines, regulations, or procedures to administer this section.
(F) The tax credit is non-transferable to a new property owner.
(Bill No. 24-11, 9-17-2024)