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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.)
(a) A taxpayer may receive a one-time property tax credit against the general county tax for any residential building in which a fire sprinkler system was not legally required to be installed, if an approved fire sprinkler system is installed on or after July 1, 2000.
(b) For each residential building where a sprinkler system is installed, the credit must not exceed the lower of:
(1) the total cost of installing the sprinkler system; or
(2) 50 percent of the general county property tax attributable to the residential building.
(c) The Department of Finance must administer this credit and include with each residential property tax bill a notice of the availability of the credit and where to obtain more information.
(d) A taxpayer must apply for the tax credit in the year the sprinkler system is installed to receive the credit in that tax year or the next tax year. The taxpayer must:
(1) show that the installed sprinkler system complies with codes and standards established by the State Fire Prevention Commission and any applicable County building and fire safety codes, and
(2) document the cost to the taxpayer of the sprinkler system.
(e) The County Executive may adopt regulations under method (2) to implement this Section.
(f) The Executive must report annually to the County Council on the use of this tax credit. (2000 L.M.C., ch. 15; 2001 L.M.C., ch. 28, § 11; 2002 L.M.C., ch. 28, §§ 11, 15 and 16; 2003 L.M.C., ch. 23, § 1; 2016 L.M.C., ch. 7, § 2.)
Editor’s note—The effective date of the amendments made to this section by 2001 L.M.C., ch. 28, § 11, is the same effective date as 2000 L.M.C., ch. 15.
(a) In this Section the following words have the meanings indicated.
Arts and Entertainment District, Arts and Entertainment Enterprise, and Qualifying Residing Artist are defined in Section 4-701 of Article 83A of the Maryland Code.
Base year means the taxable year immediately before the taxable year in which a property tax credit under this section is granted.
Base year value means the value of the property used to determine the assessment on which the property tax was imposed for the base year. Base year value does not include any property first assessed in the base year.
Eligible assessment means the difference between the base year value and the actual assessed value for the applicable taxable year in which the tax credit under this section is granted.
(b) The Director of Finance must allow a tax credit, as authorized by state law, to a taxpayer against the County property tax imposed on a manufacturing, commercial, or industrial building that:
(1) is located in an arts and entertainment district; and
(2) is wholly or partially constructed or renovated to be capable for use by a qualifying residing artist or an arts and entertainment enterprise.
(c) A tax credit granted under this Section applies for 10 years, as provided in subsection (d), for that portion of the building that is used by a qualifying residing artist or an arts and entertainment enterprise.
(d) The Director must calculate a tax credit allowed under this Section as follows:
(1) Except for properties allowed an Enterprise Zone Tax Credit, the amount of the tax credit under this Section is the following percentage of the amount of property tax imposed on the eligible assessment of the property entitled to the credit:
(A) 80% in each of the first 5 taxable years after the calendar year when the property initially is entitled to the credit;
(B) 70% in the 6th taxable year;
(C) 60% in the 7th taxable year;
(D) 50% in the 8th taxable year;
(E) 40% in the 9th taxable year; and
(F) 30% in the 10th taxable year.
(2) For properties allowed an Enterprise Zone Tax Credit, the amount of the tax credit under this Section is 20% of the amount of property tax imposed on the eligible assessment of the property entitled to the credit for each of the 10 taxable years after the calendar year when the property initially is entitled to the credit. The credit under this Section is in addition to the Enterprise Zone Tax Credit. (2002 L.M.C., ch. 1, § 2; 2008 L.M.C., ch. 26; 2016 L.M.C., ch. 7, § 2.)
(a) The Director of Finance must allow a tax credit against the County property tax imposed on a dwelling that is owned by a surviving spouse of a fallen law enforcement officer or fallen rescue worker if the Director of Finance certifies that the taxpayer was qualified under State law for the credit before the end of the taxable year.
(b) The amount of the credit is 100 percent of the County property tax due from the taxpayer, subject to any other limits in State law.
(c) The County Executive may issue regulations under method (2) to administer this tax credit.
(d) In this Section:
(1) “dwelling”, “surviving spouse”, “fallen law enforcement officer”, and “fallen rescue worker” have the meanings provided in the State law authorizing this property tax credit;
(2) a qualified surviving spouse is deemed to “own” a dwelling if the surviving spouse has or shares any legal responsibility to pay State or County property tax on the dwelling;
(3) “law enforcement officer” means an individual who is authorized by law to make arrests in an official capacity as a member of any local, state, or federal government law enforcement agency; and
(4) “rescue worker” means an individual who is a member of any public, private, or volunteer fire, rescue, or emergency medical service. (2003 L.M.C., ch. 24, § 1; 2006 L.M.C., ch. 33, § 1; 2016 L.M.C., ch. 7, § 2.)
Editor’s note—2003 L.M.C., ch. 24, § 2, states: Effective date for tax credit. Section 52-18N of the Code, as added by this Act, applies to taxable years beginning after June 30, 2003.
(a) An employer may receive an annual tax credit against the County personal property tax for the purchase of a new home computer or new laptop computer to establish a new off- site employee workstation, if the computer is purchased after December 31, 2005. This tax credit does not apply to the operating personal property of a public utility.
(b) The amount of the tax credit must not exceed 50% of the cost of each new home computer or new laptop computer. The aggregate tax credit allowed for any taxpayer in any tax year must not exceed $2,000.
(c) The Department of Finance must administer this credit. The Department must allow each tax credit in the order in which the Department receives the application for the credit.
(d) The total amount of credits allowed in each tax year must not exceed:
(1) $100,000 in 2006;
(2) $175,000 in 2007; and
(3) $250,000 in 2008.
Starting in 2009, the County Council must set the total amount of credits allowed in each future tax year by resolution. If the Council takes no action for any year, the amount allowed for the prior year also applies to that year.
(e) An employer is eligible for and must apply for the tax credit within 12 months after a new computer purchase. The tax credit must be applied in the tax year of the purchase or the following tax year. The employer must:
(1) show that the computer will be used for telecommuting;
(2) affirm that the employee works at home at least 78 days per calendar year or an alternative minimum number of days set by regulation; and
(3) document the date of purchase and the cost of the computer.
(f) The County Executive must adopt regulations under method 2 to implement this Section.
(g) The County Executive or a designee must report annually to the County Council on the use of the tax credit and provide information on the number of employees telecommuting under this credit. (2005 L.M.C., ch. 27, § 1; 2006 L.M.C., ch. 33, § 1; 2016 L.M.C., ch. 7, § 2.)
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