(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 an accessibility 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.
Accessibility Feature means a permanent addition to a single family residence that is a requirement under a Level I or Level II Accessibility Standard.
Level I Accessibility Standard means a permanent addition to a single family residence that include at least one no-step entrance located at any entry door to the house that is connected to an accessible route to a place to visit on the entry level, a usable powder room or bathroom, and a 32-inch nominal clear width interior door as further defined and described in Executive Regulations adopted under Method 2.
Level II Accessibility Standard means permanent additions to a single family residence that provide all of the Level I Accessibility Standards plus an accessible circulation path that connects the accessible entrance to an accessible kitchen, a full bath, and at least one accessible bedroom, as further defined and described in Executive Regulations adopted under Method 2.
Single family residence means an attached or detached single family home.
(b) Credit established. As authorized by Section 9-250 of the Tax-Property Article of the Maryland Code, the owner of a single family residence located in Montgomery County may receive a property tax credit against the County real property tax for the cost of features that achieve Level I or Level II Accessibility Standards.
(c) Amount of Credit. The tax credit permitted by this Section must be as follows:
(1) For features meeting Level I Accessibility Standards, certified costs of up to $3,000 less any credit received against the Development Impact Tax for School Improvements under Section 52-58 for those features and less any funds or assistance received for the accessibility feature.
(2) For features meeting Level II Accessibility Standards, certified costs of up to $10,000 less any credit received against the Development Impact Tax for School Improvements under Section 52-58 for those features and less any funds or assistance received for the accessibility feature.
(3) The maximum amount of credit that may be applied in any one tax year is $2,000.
(4) The amount of credit that may be applied in any one tax year must not exceed the amount of County property tax imposed on the property in that year.
(5) Any credit that is granted that exceeds the limit set in subsection (c)(3) or exceeds the annual tax liability of the property may be carried over to the next tax year, subject to subsection (c)(3), until the entire amount of the credit is applied.
(6) The credit runs with the property upon 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 tax year, the total of all tax credits granted under this Section must not exceed $500,000.
(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)(3) 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 set in the regulations.
(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 apply for a credit on or after March 1, 2014.
(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 tax year. The report must include the following:
(A) number of applicants;
(B) number of applications approved;
(C) modification made by the applicant; and
(D) efforts to promote the credit.
(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; 2016 L.M.C., ch. 7, § 2.)