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(a) The Director of Finance must grant a single tax credit against the amount of the ordinary County taxes or any other special charges or assessments levied against:
(1) the personal property owned by any nonprofit, nonstock cooperative housing corporation;
(2) leased real property and improvements in the County used exclusively as a theater by nonprofit community theatrical organizations under Titles 6 and 9 of the Tax-Property Article of the Maryland Code; and
(3) tangible personal property used to improve, replace, or maintain the roads, common areas, or other common facilities owned by a nonprofit organization, association, or foundation which was formed solely to improve, replace, and maintain the roads, common areas, or other common facilities established under the town sector or planned retirement community zones of Chapter 59 where the common facilities are dedicated for the use of all residents of the development without payment of fees or admissions for their use.
(b) The Director of Finance must administer the tax credits granted under Titles 6 and 9 of the Tax-Property Article of the Maryland Code.
(c) The County Executive may adopt regulations under method (2) to administer the tax credits consistent with Titles 6 and 9 of the Tax-Property Article of the Maryland Code.
(d) Each taxpayer entitled to a credit shall be given a notice of the credit at the time the tax bill is sent to the taxpayer. The credit may be applied for at any time up to October 1 of the taxable year; but if application has not been made on or before that date, the credit shall not be allowed. Application shall be made under oath or affirmation. (Res. No. 8- 1197, §§ 1—3; 1982 L.M.C., ch. 44, § 1; 1984 L.M.C., ch. 24, § 50; 1984 L.M.C., ch. 27, § 33; 2010 L.M.C., ch. 49, § 1; 2016 L.M.C., ch. 7, § 2.)
(a) Credit for day care provider.
(1) A taxpayer may receive a property tax credit against the general County tax and special service area taxes for an improvement on real property if the improvement is used exclusively for day care services under state law as a:
(A) registered family day care home;
(B) licensed child care center;
(C) licensed day care center for the elderly; or
(D) licensed day care center for medically handicapped adults.
(2) For each improvement, the credit must not exceed in each year the lesser of:
(A) $3,000; or
(B) the amount of the general county tax and special service area taxes attributable to the improvement.
(3) A taxpayer may only receive credit for an improvement completed and assessed after July 1, l987.
(4) The Department of Finance administers this subsection. A taxpayer must apply for the tax credit with the Department of Finance by April 1 to receive the credit in the next taxable year. The taxpayer must certify in writing that the day care provider:
(A) is licensed or registered by the State; and
(B) will accept clients whose care is subsidized by the County, State, or federal government, if the day care provider has space.
(5) A taxpayer must not receive a credit under this subsection if the real property qualifies for a credit under subsection (b).
(b) Credit for family day care home or group day care center on business property.
(1) A taxpayer may receive a property tax credit against the general County tax and special service area taxes for an improvement on real property owned by a business with at least 25 employees if the improvement is used exclusively for day care services under state law as a:
(A) registered family day care home; or
(B) licensed child care center.
(2) For each improvement, the credit must not exceed in each year the lesser of:
(A) $3,000; or
(B) the amount of the general County tax and special service area taxes attributable to the improvement.
(3) A taxpayer may only receive credit for an improvement completed and assessed after July 1, 1988.
(4) The Department of Finance administers this subsection. A taxpayer must apply for the tax credit with the Department of Finance by April 1 to receive the credit in the next taxable year. The taxpayer must certify in writing that the day care provider is licensed or registered by the State.
(c) Executive regulations.
The County Executive must adopt regulations under method (3) to implement this Section.
(d) Reports.
The County Executive must report annually to the County Council on the use of the day care property tax credit. (1988 L.M.C., ch. 15, § 1; CY 1991 L.M.C., ch. 22, § 1; 2016 L.M.C., ch. 7, § 2.)
(a) Definitions. In this Section, the following words have the meanings indicated.
(1) Research and development means:
(A) basic and applied research in the sciences and engineering; and
(B) the design, development, and governmentally required pre-market testing of prototypes, products, and processes.
(2) Research and development does not include:
(A) market research;
(B) research in the social sciences or psychology and other nontechnical activities;
(C) routine product testing;
(D) sales services;
(E) technical and nontechnical services; or
(F) research and development of a public utility.
(3) Director means the Director of the Department of Finance or the Director’s designee.
(b) General. Any machinery, equipment, materials, and supplies consumed in or used primarily in research and development are exempt from the County property tax to the extent authorized in this section.
(c) Amount. The exemption is equal to the County property tax imposed on the assessment of the property which exceeds 25% of the original cost of the property.
(d) Applicability. The exemption applies to taxable years beginning July 1, 1996. (1994 L.M.C., ch. 3, § 1; 1996 L.M.C., ch. 3, § 1; 2006 L.M.C., ch. 33, § 1; 2016 L.M.C., ch. 7, § 2.)
Editor’s note—Section 1 of 1994 L.M.C., ch. 3, added a new § 52-18I, which the editor designated as § 52-18H to maintain consistency in the code.
(a) (1) This Section applies only where a religious organization is contractually liable as a lessee under a lease to pay real property taxes of the property.
(2) For purposes of this Section, the term “religious organization” means a religious organization that is certified under Section 501(c)(3) or (d) of the United States Internal Revenue Code.
(b) Beginning with the tax year starting on July 1, 1995, a tax credit may be granted to the lessor of real property against County ad valorem property taxes, including special service area taxes, up to the amount of property taxes levied by the County:
(1) for that portion of the property that is leased, occupied, and used by a religious organization during the tax year exclusively for:
(A) public religious worship;
(B) educational purposes; or
(C) office space necessary to support or maintain public religious worship or educational purposes; and
(2) for which the religious organization is contractually liable.
(c) The tax credit under this Section does not apply:
(1) to property that is leased, occupied, or used by the religious organization for the purpose of making a profit; or
(2) when the religious organization no longer occupies the property.
(d) The lessor of property eligible for a tax credit under this Section must reduce by the amount of the tax credit the amount of taxes for which the religious organization is contractually liable under the lease agreement with the lessor.
(e) If a religious organization no longer occupies property during a tax year for which a tax credit has been allowed, or if the organization no longer uses the property for the purposes listed in subsection (b)(1), the tax credit expires and the organization must immediately notify the Department. The Department must then issue a bill for the additional tax due, which is the pro rata share of the credit for the remainder of the tax year.
(f) (1) The Department of Finance administers this Section.
(2) A taxpayer must apply for the tax credit by the first day of April which precedes the tax year in which the tax credit is used. An application must be made on such forms as the Department of Finance prescribes. The applicant must submit a copy of the lease agreement with the religious organization and any other supporting information or certification required by the Department of Finance.
(3) The County Executive must adopt regulations under method (2) for administration of this Section.
(4) The County Executive must report on the number and dollar value of all applications submitted and tax credits granted under this Section. This information should be included as part of the County Executive’s recommended budget and should cover the fiscal year before the fiscal year for which the budget is submitted.
(g) A denial of a tax credit may be appealed to the Maryland Tax Court.
(h) (1) A person must not knowingly file a false or fraudulent application to obtain a tax credit under this Section. A violation of this subsection is a Class A violation.
(2) In addition to penalties provided under paragraph (1) of this subsection, a person who violates this subsection must pay the County any taxes and interest offset by the credit, any other penalty due, and the County’s fees and costs in any action to enforce this subsection. (1994 L.M.C., ch. 22, § 1; 2006 L.M.C., ch. 33, § 1; 2010 L.M.C., ch. 49, § 1; 2016 L.M.C., ch. 7, § 2.)
The Director of Finance must allow a tax credit against 100 percent of the amount of the ordinary County taxes and special service area taxes levied against real or personal property owned by the Audubon Naturalist Society of the Central Atlantic States, Inc., that is used solely for:
(a) the environmental education of the public; or
(b) the maintenance of:
(1) a natural area for public use; or
(2) a sanctuary for wildlife. (1999 L.M.C., ch. 27, § 1; 2016 L.M.C., ch. 7, § 2.)
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