(a) Definitions. In this Section, the following terms have the meaning indicated.
Department means the Department of Permitting Services.
Director means the Director of the Department or the Director’s designee.
Eligible costs means costs that are:
(1) incurred within 12 months before the property owner submits an application to the Department for the credit;
(2) for a feature authorized under this Section, including reasonable costs to install the feature;
(3) paid by the applicant and not, or will not be, reimbursed by any entity; and
(4) in excess of $500.
Feature means a permanent modification to a residence that results in:
(1) a no-step front door entrance with a threshold that does not exceed ½ inch in depth with tapered advance and return surfaces or, if a no-step front entrance is not feasible, a no-step entrance to another part of the residence that provides access to the main living space of the residence;
(2) an installed ramp creating a no-step entrance;
(3) an interior doorway that provides a 32-inch wide or wider clearing opening;
(4) an exterior doorway that provides a 32-inch wide or wider clear opening, but only if accompanied by exterior lighting that is either controlled from inside the residence, automatically controlled, or continuously on;
(5) walls around a toilet, tub, or shower reinforced to allow for the proper installation of grab bars with grab bars installed in accordance with the Americans with Disabilities Act Standards for Accessible Design;
(6) maneuvering space of at least 30 inches by 48 inches in a bathroom or kitchen so that a person using a mobility aid may enter the room, open and close the door, and operate each fixture or appliance;
(7) an exterior or interior elevator or lift or stair glide unit;
(8) an accessibility-enhanced bathroom, including a walk-in or roll-in shower or tub; or
(9) an alarm, appliance, and control structurally integrated into the unit designed to assist an individual with a sensory disability.
(b) Credit established. In accordance with Section 9-250 of the Tax-Property Article of the Maryland Code, the owner of real property may receive a property tax credit against the County property tax for a feature that is installed on an existing residence that is the owner’s principal residence when the feature is installed.
(c) Credits.
(1) The tax credit allowed under this Section is the lesser of:
(A) 50% of the eligible costs; or
(B) $2,500 less any subsidy received from a governmental, quasi-governmental, or non-profit entity for the feature.
(2) Any credit that is received which exceeds the annual tax liability of the property may be carried over to the next tax year.
(3) The credit runs with the property upon the transfer of title, and the balance of any credit must be applied to the tax bill of the subsequent owner of the property.
(d) Annual Limit on Amount of Credits Granted.
(1) During any fiscal year, the total of all tax credits granted under this Section must not exceed $100,000.
(2) Credits must be granted in the order in which the Department certifies the amount of the credit under subsection (e)(3).
(3) A certification of a credit that would cause the limit in subsection (d)(1) to be exceeded must be granted in the next tax year or years, subject to subsections (c) and (d)(1).
(e) Application for the Credit.
(1) To receive the credit, a property owner must submit an application to the Department:
(A) in the format the Department requires;
(B) that includes a copy of the building permit to install the feature;
(C) that includes any document that the Department requires; and
(D) on or before the date the Department sets.
(2) The Department must only accept one application for a credit under this Section for each property during a single tax year.
(3) The Department must certify to the Department of Finance that the property is eligible for the credit and the amount of the credit.
(4) A property owner may submit an application on or after March 1, 2014 for a credit.
(f) Administration.
(1) The County Executive may adopt regulations under Method (2) to administer this Section.
(2) The Department must submit a written report to the Council by October 1 of each year for the preceding fiscal year. The report must include the following:
(A) number of applicants;
(B) number of applications approved;
(C) modification made by the applicant;
(D) other sources from which the applicant received funds or applied for assistance for the modification;
(E) efforts to advertise the credit; and
(F) any program recommendations.
(g) Publicity. The Department must publicize the credit in a way designed to inform those most likely to benefit from the credit.
(h) Effective Date. The credit authorized by this Section applies to tax years beginning on or after July 1, 2014. (2013 L.M.C., ch. 32, § 1; 2014 L.M.C., ch. 18, § 1; 2016 L.M.C., ch. 7, § 2.)