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(a) The Director of Finance must allow a credit against County real property taxes due in each tax year for each property that is an owner-occupied dwelling of a homeowner as defined in Md. Tax-Property Code § 9-105(a), as amended.
(b) The Director must not grant the credit if the Director finds that the property is not an owner-occupied property of a homeowner
(c) The County Council must set the amount or rate of the credit under this Section annually by resolution, adopted no later than the date the Council sets the property tax rates. A public hearing must be held, with at least 15 days’ notice, before the Council adopts a resolution under this Section. The amount or rate of the credit must, in the Council’s judgment, offset some or all of the income tax revenue resulting from a County income tax rate higher than 2.6%. The Council must set the amount of the credit at zero for any tax year in which the rate of the County income tax does not exceed 2.6%.
(d) The Director must take all actions necessary to apply the credit to each eligible taxpayer. A taxpayer need not file an application to receive the credit. If a taxpayer after filing an application with the Director has been erroneously denied the credit, the taxpayer may appeal that denial to the Maryland Tax Court within 30 days after receiving a notice of denial from the Director. (1998 L.M.C., ch. 7, § 1; 2005 L.M.C., ch. 5, § 1; 2016 L.M.C., ch. 7, § 2; 2017 L.M.C., ch. 2, §1.)
(a) Definitions.
Scenic easement shall, for the purpose of this article, be defined to mean a recorded easement creating, imposing or continuing an incorporeal right upon a corporeal right wherein a servitude is placed upon land in private ownership which establishes perpetual control in the grantee to maintain scenic views, natural condition, open spaces, green area, animal refuges or natural habitat or flora and fauna. Such easement shall be created by conveyance and acceptance thereof, under lawful authority in the grantee, to the United States, the state, the county, the Maryland-National Capital Park and Planning Commission or any agency or instrumentality of the aforesaid governmental units established by law.
Editor’s note—The above section is quoted in Abington Center Associates Limited Partnership v. Baltimore County, 115 Md.App. 580, 694 A.2d 165 (1997).
(b) Tax credit generally. A tax credit is hereby permitted to the owner of any land which is certified by the grantee of a scenic easement to be an “open space” or “open area” as defined by subsection (b), section 5-1201, of the Natural Resources article of the Annotated Code of Maryland, 1957 and which is subject to a scenic easement, as defined herein, created by the owner or his predecessors in title in accordance with the basic requirements and standards set forth herein. Such tax credit shall be computed by the director of finance of the county as a percentage of the taxes levied by the county council upon the value of land assessment, exclusive of any improvements thereon, which levy is made to appropriate the general funds of the county.
(c) Basic requirements. To qualify for a tax credit, the following basic requirements must be met:
(1) The property subject to the easement shall not be used for any professional or commercial activities, except such as can be and are in fact conducted from a residential dwelling without alteration of the dwelling; provided, that tracts of land containing in excess of fifty (50) acres may be used for privately owned country clubs, commercial golf courses and golf driving ranges. Agricultural activities, other than timbering, shall be permitted on property subject to such easement.
(2) No advertising signs or billboards shall be displayed or placed upon the land, with the exception of professional name plates and signs larger than two (2) square feet advertising home occupations or products or the sale or lease of the lands.
(3) No mining or industrial activity shall be conducted on the lands.
(4) No tree larger than six (6) inches in diameter and thirty (30) feet in height shall be cut down without the written permission of the grantee or its authorized representative; except, that clearing such land for site improvement, road construction or removing trees for the purpose of protecting utility lines and to eliminate a hazard to persons or property may be exercised without prior permission if no more than ten (10) percent of such trees are to be cut on any acre.
(5) No dump of ashes, trash or any unsightly offensive material shall be placed upon the land; except, that in eroding areas of a drainage system where surface water runoff is destroying the natural ground cover, suitable heavy fill may be so placed as to control and prevent further erosion upon the approval of the grantee, provided such fill is covered by arable soil or humus.
(6) The land shall not be used as a site for any major public utility installations such as electric generating plants, electric power transmission lines, gas generating plants, gas storage tanks, microwave relay stations or telephone exchanges, except as may be approved by the grantee. Nothing in this subsection shall, however, be deemed to prevent the construction or maintenance on, over or under the lands of facilities usual to a residential neighborhood, such as telephone and electric lines, water mains, sewer mains and gas mains, pipes or conduits and necessary related equipment, together with such removal of trees as shall be required for such construction and maintenance.
(d) Standards and categories of credits. If the easement meets the basic requirements set forth above and meets the standards set forth in one of the following two (2) categories, then such property may qualify for the appropriate tax credit:
(1) Underdeveloped land within designated parks or conservation areas.
(A) Amount of Credit. Land subject to an easement meeting the basic requirements, together with the standards set forth in this subsection, may be entitled to a tax credit of up to one hundred (100) percent.
(B) Standards.
(i) Location: The property may be of any size but must be within the boundaries of a park or conservation area as designated on a duly adopted master plan of the Maryland-National Capital Park and Planning Commission.
(ii) Use: Within the boundaries of the scenic easement, no improvement shall be erected or continued other than noncommercial recreational facilities consistent with the preservation of the property in an open and natural state.
(2) Land subject to purchase option.
(A) Amount of Credit. Land subject to an easement meeting the basic requirements, together with the standards set forth in this subsection, may be entitled to a tax credit of up to one hundred (100) percent.
(B) Standards.
(i) Location: The land must be located within park boundaries as designated on a duly adopted master plan of The Maryland- National Capital Park and Planning Commission.
(ii) Use: Such land shall have been made the subject of an option agreement whereby the owner agrees to sell or convey the subject property to any local, county, state or federal government or the Maryland-National Capital Park and Planning Commission in fee simple within a fixed period of time, not exceeding twenty (20) years, at a price less than or equivalent to the fair market value at the time of the execution of the option. Such option agreement shall contain such provisions as may be deemed necessary by the grantee to preserve the land in a natural state or condition.
(e) Determination and duration of tax credit. The tax credit must be allowed as of the taxable year “date of finality” or “semi-annual date of finality,” as defined in Section 1-101 of the Tax-Property Article of the Maryland Code if the Council notifies the Director of Finance that the property, by reason of a conveyance, assignment, deed, or other instrument recorded among the land records of the County, is affected and servient to a scenic easement which:
(1) is irrevocable by its own terms;
(2) creates a perpetual servitude on the land described; and
meets the basic requirements, together with the standards of one of the categories in paragraph (d).
The tax credit authorized under this Article remains in effect for all later tax levies made by the Council.
(f) Valuation, assessment, and condemnation. The valuation and assessment of all property which is entitled to the credit herein allowed shall be made and accomplished in all respects as other real property subject to taxation in the county. In the event such property is even acquired by the exercise of the power of eminent domain, the fair market value of such property shall not be affected by its having been qualified for a tax credit; provided, that if the grantee of the easement purchased the same for a monetary consideration other than or in addition to the tax credit, then in such case the condemnation award shall be reduced by an amount equal to the additional consideration.
(g) Application for tax credit.
(1) The owner of such real property or his duly authorized agent must on or before 60 days before the annual date of finality or semi-annual date of finality, whichever may be applicable, file with the County Council a claim for such tax credit in such form as may be required by the Council. Any application must include a description of the property on which the scenic easement is to be granted and must be signed by all owners, holders of encumbrances, and other parties in interest. The County Council must determine whether the property conforms to and meets the basic requirements and standards of one of the categories provided in paragraph (d). If it does, the applicant must then submit a scenic easement deed and a certificate of title prepared by a member of the bar of the court of appeals of Maryland showing the effect of such easement on the land described therein. Any easement must not be preceded by any prior interest to secure a debt or otherwise which would affect the priority of the easement.
(2) If deemed necessary by the Council, a survey by a registered land surveyor or professional engineer may be required. If required, the survey must show the land described, the location of the improvements thereon, the area of land subject to the easement, and a site location sketch showing its relation to the geographical features which relate to its scenic and open space value. The expense of this survey and the title certificate may be assumed by the grantee or the County Council in its discretion, if a request is made therefor in the original application. The County Council must either accept the scenic easement and grant the tax credit or reject the application and deny the credit. If the Council accepts the easement, the tax credit becomes effective upon recordation of the deed in the land records of the County. The County Council must issue an appropriate notice to be delivered by the landowner to the Director of Finance.
(h) Interpretation. This Article is intended to comply with the intent and purpose of Section 9-208 of the Tax-Property Article of the Maryland Code, and any inconsistency with that Section should be resolved in favor of that Section. If a Court of competent jurisdiction declares any part of this Article legally ineffectual, then the Council intends that the entire Article becomes ineffective. In any event, any tax credit granted under this Article must not be recovered unless that credit was procured by fraud, misrepresentation, or intentional mistake. (Ord. No. 6-193, §§ 1–8; 2010 L.M.C., ch. 49, § 1; 2016 L.M.C., ch. 7, § 2.)
State law reference—Tax credit authorized, Ann. Code of Md., art. 81, § 12E.
(a) Tax credit generally. There is a tax credit against County real property taxes for certain expenses of a taxpayer after September 21, 1979, for restoration and preservation of certain properties of historic, architectural, archaeological or cultural value.
*Cross reference—Historic preservation, ch. 24A.
(b) Qualifications for tax credit.
(1) To qualify for the tax credit, the taxpayer must show that:
(A) the property is an historic site or in an historic district on a County of municipal master plan or zoning map;
(B) the expenses are:
(i) for work under an approved County historic area work permit or municipal certificate of approval; or
(ii) for ordinary maintenance expenses, as defined in guidelines adopted under section 24A-6, over $1,000;
(C) the work is done by a licensed contractor; and
(D) the taxpayer has paid for the work.
(2) A taxpayer must not receive a tax credit for new construction, including:
(A) a new structure on an historic site or in an historic district, or
(B) a new addition constructed as part of, or next to, an existing structure of historic, architectural, or cultural value, regardless of the architectural compatibility of the addition.
(c) Use of tax credit.
(1) The tax credit is 25% of the taxpayer’s qualified expenses under paragraph (b).
(2) The tax credit applies to the next tax year after the year in which the work or any part is completed. Any unused tax credit may be carried forward to as many as 5 subsequent tax years. However, if the property is removed as an historic site or excluded from an historic district on the applicable County or municipal master plan or zoning map, any unused tax credit must lapse.
(d) Application for tax credit; appeals.
(1) Application.
(A) A taxpayer must file an application for a tax credit with the applicable County or municipal historic preservation commission on forms approved by the County Director of Finance.
(B) An application must include receipts and an oath or affirmation by the taxpayer that the receipts are for qualified expenses under paragraph (b).
(C) An application must be filed by the first day of April of the year before the tax year in which a tax credit is used.
(D) The applicable County or municipal historic preservation commission must transmit all applications to the County Director of Finance with a certificate that the property is an historic site or in an historic district on the applicable County or municipal master plan or zoning map.
(E) The County Director of Finance may require additional information and documentation from the taxpayer, and may reject all or part of the claimed expenses for lack of adequate documentation or if the claimed expenses do not qualify under paragraph (b). The Director must notify the taxpayer of the Director’s decision on the application.
(2) Appeal. Any taxpayer aggrieved by the decision of the County Director of Finance may appeal to the Maryland Tax Court.
An appeal must be filed within 30 days after the date of the notice from the County Director of Finance.
(e) Penalties.1
(1) A person must not knowingly file a false or fraudulent application to obtain a tax credit under this article. A violation of this section is class A violation.
(2) In addition, a taxpayer who violates this article must pay the County any taxes and interest offset by the tax credit, and the County’s fees and costs in any action to enforce this article.
(f) Regulations.2 The County Executive may adopt regulations under method (2) to administer this article. (1984 L.M.C., ch. 39, § 1; 1990 L.M.C., ch. 15, § 1, 2013 L.M.C., ch. 19, § 1; 2016 L.M.C., ch. 7, § 2.)
(a) Definitions. In this Article, the following words and phrases have the following meanings:
Conservation land means real property that is:
(1) (A) used to assist in the preservation of a natural area,
(B) used for the environmental education of the public,
(C) used to promote conservation generally, or
(D) used for the maintenance of:
(i) a natural area for public use; or
(ii) a sanctuary for wildlife; and
(2) (A) subject to a perpetual conservation easement donated to a land trust on or after July 1, 1991;
(B) (i) acquired by a land trust on or after July 1, 1991;
(ii) owned in fee by that land trust; and
(iii) subject to a letter of intent, agreement, or option agreement to convey the property to a government agency; or
(C) owned by the Potomac Conservancy.
Land trust means a “qualified conservation organization” as defined in State law.
(b) Amount of credit.
(1) An owner of conservation land may receive a tax credit equaling 100 percent of any County real property tax imposed on the conservation land, not including any improvements.
(2) However, an owner must not receive a tax credit for any land which:
(A) is actively used for farm or agricultural purposes; and
(B) receives a reduced property tax assessment because of that use.
(c) Allowance and duration of tax credit.
(1) An owner of conservation land must apply for the tax credit under this Article to the Director of Finance by September 1 of any tax year for which the credit would apply, unless a credit already applies to that tax year.
(2) As part of the application, the owner must file with the Director documentation, including a copy of any conservation easement deed, letter of intent, agreement, or option agreement for reconveyance of the property, showing that the land qualifies as conservation land.
(3) The Director may allow a credit for:
(A) a single tax year;
(B) the duration of any conservation easement on the property; or
(C) the time the property is wholly owned by a land trust.
(4) If the ownership or status of any conservation land changes in a way that makes the land ineligible for a tax credit under this Article, the owner must promptly notify the Director of any such change. The Director then must cancel the tax credit, as of the first day of the next month after the land is no longer eligible for a credit, and collect from the owner a pro rata refund of any credit allowed for the current tax year.
(5) If a conservation easement referenced in Section 52-89(a)(2)(A) is terminated, or if a land trust sells conservation land subject to a resale agreement to any person other than a government agency or another land trust, the owner of the land must repay the County all credits allowed under this Article and interest computed at the rate applicable to unpaid taxes when the taxes were due.
(d) Administration of tax credit.
(1) The County Executive may adopt regulations under method (2) to administer this Article.
(2) The Executive must report on the number and dollar value of all applications submitted and tax credits granted under this Article. This information should be included as part of the Executive’s recommended budget and should cover the fiscal year before the fiscal year for which the budget is submitted.
(3) A denial of a tax credit may be appealed to the Maryland Tax Court.
(4) A person must not knowingly file a false or fraudulent application to obtain a tax credit under this Article. A violation of this Article is a Class A violation. In addition to any other applicable penalties, a person who violates this Article must pay the County any taxes and interest offset by the credit and the County’s fees and costs in any action to enforce this Article. (1995 L.M.C., ch. 19, § 1; 1997 L.M.C., ch. 5, § 1; 2010 L.M.C., ch. 49, § 1; 2016 L.M.C., ch. 7, § 2.)
(a) Tax credits. The Director of Finance must allow a new jobs tax credit or an enhanced new jobs 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 either credit under this Article.
(b) Definitions. In this Article, the following words have the meanings indicated:
Affiliate, Business Entity, New or Expanded Premises, New Permanent Full-Time Position, and Notification Date have the meanings defined in Section 9-230, Tax- Property Article, Maryland Code, or any successor provision.
Finance Director means the Director of the Department of Finance or the Director’s designee.
New Jobs Tax Credit means the credit granted under this Article 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.
Enhanced New Jobs Tax Credit means the credit granted under this Article to a qualified business entity against the County property tax imposed on the new or expanded premises that qualify under state law for an enhanced new jobs credit and the personal property located on those premises.
(c) Eligibility for tax credit.
(1) To qualify for a new jobs tax credit under this Article, a business entity must, on or after July 1, 1998:
(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; and
(B) employ at least 25 persons in new permanent full-time positions located in the new or expanded premises in the County during a 24-month period when it occupies the new or expanded premises.
(2) To qualify and be certified for an enhanced new jobs tax credit under this Article, a business entity must, on or after December 31, 1998:
(A) notify the Finance Director as required under state law; and
(B) meet all requirements under state law to qualify for an enhanced new jobs tax credit.
(3) A business entity does not qualify for a new jobs tax credit or enhanced 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 Maryland;
(B) the business entity or another taxpayer has been given a tax credit or exemption for the new or expanded premises during the same taxable year under any other state or County law;
(C) the new permanent full-time positions are solely or primarily involved in retail sales of goods or services, except when a small number of positions involved in retail sales are incidental to the primary purpose of a building;
(D) the business entity is a type of business entity that the County Council by resolution before the Notification Date has made ineligible for a new jobs tax credit or enhanced new jobs tax credit, or the new permanent full-time positions are a type of position that the Council by resolution before the Notification Date has made ineligible for a new jobs tax credit or enhanced new jobs tax credit, or the new or expanded premises are located in a geographic area that the Council by resolution before the Notification Date has made ineligible for a new jobs tax credit or enhanced new jobs tax credit; or
(E) the location of the new or expanded premises is inconsistent with any applicable land use master plan.
(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 new jobs tax credit or enhanced new jobs tax credit under this Article.
(d) Amount of tax credit; pass-through to lessees.
(1) The new jobs tax credit that a taxpayer may claim against County property taxes under this Article is the following percentage of the property tax imposed on the assessment of the new or expanded premises:
(A) 52% during the first and second taxable years in which a credit is allowed;
(B) 39% during the third and fourth taxable years in which a credit is allowed; and
(C) 26% during the fifth and sixth taxable years in which a credit is allowed.
After the sixth taxable year, the Finance Director must not allow a new jobs tax credit under this Article.
(2) The enhanced new jobs tax credit that a taxpayer may claim against County property taxes under this Article is 58.5% of the property tax imposed on the increase in assessment of:
(A) the new or expanded premises; and
(B) any substantially renovated real property adjoining or neighboring the new or expanded premises. A renovation is substantial for purposes of this subsection if the renovation results in a complete rehabilitation of at least 50% of each building on the property.
The taxpayer may claim this credit in each of the first 24 taxable years after the Director certifies that the taxpayer is eligible for the credit.
(3) A lessor of real property 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 under this Article.
(e) Recapture of tax credit.
(1) A business entity which does not satisfy all applicable requirements under this Article to qualify for a tax credit during the three taxable years after any year when a credit was allowed must repay the tax credit to the County after receiving notice from the Finance Director that the credit must be repaid.
(2) Interest must accrue on any repayable tax credit at the rate established for overdue property taxes, beginning 30 days after the notice from the Finance Director.
(3) Any unrepaid 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.
(f) Administration of tax credit.
(1) A business entity must apply for either tax credit on a form furnished by the Finance Director, and must state which tax credit it intends to request and when and how it expects to qualify for the credit.
(2) When a business entity believes it has met all requirements for the tax credit, it may apply for certification on a form furnished by the Director and must provide sufficient information to show that all requirements under this Article and applicable state law have been met.
(3) The Finance Director must:
(A) determine the eligibility of the business entity for the tax credit;
(B) notify the State Department of Assessments and Taxation that a business entity has been approved for the tax credit; and
(C) require submission of reports by the business entity during the three taxable years after any year when the tax credit was earned to verify that the business entity continues to satisfy all applicable requirements under this Article.
(4) A person who submits a false or fraudulent application, or withholds information, to obtain a tax credit under this Article has committed a Class A violation. In addition, the person must repay the County for all amounts credited and all accrued interest and penalties that would apply to those amounts as overdue taxes. A person who violates this subsection 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 collect any repayable tax credit, and otherwise enforce this Article, by any appropriate legal action.
(5) The County Executive may adopt regulations under method (2) to administer this Article. (1998 L.M.C., ch. 9, § 1; 1999 L.M.C., ch. 16, § 1; 2001 L.M.C., ch. 28, §§ 12, 15 and 16; 2016 L.M.C., ch. 7, § 2; 2016 L.M.C., ch. 18, § 1.)
Editor’s note—The effective date of the amendments made to this section by 2001 L.M.C., ch. 28, § 12, is the same effective date as 1999 L.M.C., ch. 16, § 1.
(a) Definitions. In this Article, the following words have the meanings indicated.
Corrective action plan means a corrective action plan for a Qualified Brownfields Site under Title 4 of the Environment Article of the Maryland Code.
Director means the Director of the Department of Finance or the Director’s designee.
Enterprise zone means an area designated under Article 83A, Section 9-103 of the Maryland Code, or any successor provision.
Increased Property Tax Liability means the increase in the property tax levied on a Qualified Brownfields Site resulting from an increased assessment due to a voluntary cleanup of the Qualified Brownfields Site or due to a corrective action plan for the Qualified Brownfields Site. Increased Property Tax Liability includes increases in property taxes levied due to an increased assessment for additional improvements to a Qualified Brownfields Site. Increased Property Tax Liability is calculated after deducting any other property tax credit applicable to the Qualified Brownfields Site. For a Qualified Brownfields Site with a prior use value, the Increased Property Tax Liability must be determined as if the Qualified Brownfields Site had no use value limitation.
Property tax means the total County real property tax levied on the Qualified Brownfields Site annually under the Tax-Property Article. Property tax does not include parking district and urban district taxes.
Qualified Brownfields Site has the meaning given in Article 83A, Section 3-901 of the Maryland Code.
Tax-Property Article means the Tax-Property Article of the Maryland Code.
Tax year means the 12-months beginning July 1 and ending on June 30.
Use value means a special value of land for assessment purposes specified in Sections 8-209 through 8-217 and 8-220 through 8-225 of the Tax-Property Article.
Voluntary cleanup means a voluntary cleanup of a Qualified Brownfields Site under Title 7, Subtitle 5 of the Environment Article of the Maryland Code.
(b) Participation. The County may participate in the Brownfields Incentive Program under Section 9-229 of the Tax-Property Article.
(c) Property tax credits.
(1) For each of the 5 tax years immediately after the first revaluation of a Qualified Brownfields Site after completion of a voluntary cleanup or corrective action plan, the Director must allow a property tax credit of 50% of the Increased Property Tax Liability for a Qualified Brownfields Site.
(2) For each of the 5 tax years immediately after the first revaluation of a Qualified Brownfields Site after completion of a voluntary cleanup or correction action plan, the Director must allow an additional property tax credit of 20% of the Increased Property Tax Liability for a Qualified Brownfields Site located in:
(A) an enterprise zone; or
(B) a neighborhood designated by the County Council for participation in the Neighborhood Business Development Program under state law.
(d) Applicability. The tax credits in paragraph (c) apply for:
(1) 5 tax years; or
(2) if the property is in an enterprise zone, 10 tax years.
(e) Contribution to Fund. As provided in Subsection 9-229(e)(2) of the Tax-Property Article, for each tax year of the credit period the County must, after property taxes for a Qualified Brownfields Site have been paid, contribute to the Brownfields Revitalization Incentive Fund established under Maryland Code, Article 83A, Section 3-904. The contribution must be equal to 30% of the Increased Property Tax Liability of the Qualified Brownfields Site.
(f) Termination of credit. A recipient of a property tax credit under this Article is no longer eligible if:
(1) the recipient of the property tax credit withdraws from the voluntary cleanup program under Section 7-512(A) or (B) of the Environment Article of the Maryland Code; or
(2) the Maryland Department of the Environment withdraws approval of a Response Action Plan or a Certificate of Completion under Section 7-512(E) and (F) of the Environment Article of the Maryland Code. (1998 L.M.C., ch. 28, § 1; 2016 L.M.C., ch. 7, § 2.)
(a) The Director of Finance must allow a tax credit each year against the general County tax and all special service area taxes imposed on any real property that is owned by, and is the principal residence of, an individual who:
(1) is at least 65 years old; and
(2) qualifies to receive either the state Homeowners’ Property Tax Credit or the County supplement to the Homeowners’ Property Tax Credit under Section 52-85, or both.
(b) For each taxable year, the credit under this Section equals 50% of the total state and County credit awarded for that tax year under state law and Section 52-85.
(c) The Director must apply this credit automatically each year to the property tax due from any eligible taxpayer. A taxpayer need not file an application, other than the application filed to receive the Homeowners’ Property Tax Credit, to receive this credit. To qualify for this tax credit, the taxpayer must show in that application that at least one individual who owns and resides in the applicable residence is at least 65 years old.
(d) The County Executive may issue regulations under method (2) to administer this tax credit. (2006 L.M.C., ch. 41, § 1; 2014 L.M.C., ch. 34, § 1; 2016 L.M.C., ch. 7, § 2.)
Editor’s note—2014 L.M.C., ch. 34, § 2, states: The amendment to Section 52-11C (now § 52-92, 2016 L.M.C., ch. 7, § 1) in Section 1 of this Act takes effect on July 1, 2015, and applies to any tax year that begins on or after that date.
2006 L.M.C., ch. 41, §2, states: Section 52-11C (now § 52-92, 2016 L.M.C., ch. 7, § 1), inserted by Section 1 of this Act, takes effect on July 1, 2007, and applies to any tax year that begins on or after that date.
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