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(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.)
(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.)
(a) Definitions. In this Section, the following words have the meanings indicated:
Base year means the taxable year immediately before the taxable year in which a credit under this Section is to be granted.
Base year value means the value of the property used to determine the assessment on which the property tax on real property was imposed for the base year. Base year value does not include any new real property that was first assessed in the base year.
Eligible assessment means the difference between the base year value and the actual value as determined by the Department for the applicable taxable year in which the tax credit under this Section is to be granted.
Eligible business entity means a person who operates or conducts a trade or business on qualified enterprise zone property but does not own the qualified enterprise zone property.
Qualified property means real property that:
(1) is located within the area encompassed by the Burtonsville Crossroads neighborhood Plan developed by the Montgomery County Planning Department;
(2) is zoned for commercial or commercial/residential mixed use development and is used for a commercial purpose; and
(3) is improved after the effective date of this Bill and before January 1, 2020 or another date provided in Section 9-317 of the Tax-Property Article.
Tax-Property Article means the Tax-Property Article of the Maryland Code.
(b) Credit.
(1) Credit authorized. The Director of Finance must allow a credit, as authorized by State law, to a taxpayer against all County property tax and imposed on:
(A) improvements made by an eligible business entity to qualified property; and
(B) personal property owned by an eligible business entity located on qualified property.
(2) Duration of credit. A credit under this Section is available to a qualified property for no more than 5 consecutive years beginning with the taxable year following the calendar year in which the real property initially becomes a qualified property.
(3) Amount of credit. The amount of the credit is equal to 80% of the amount of property tax imposed on the eligible assessment of the qualified property in each of the first 5 taxable years following the calendar year in which the property initially becomes a qualified property.
(4) Nonresidential portions of qualified property. The Department must allocate the eligible assessment to the nonresidential part of the qualified property at the same percentage as the square footages of the nonresidential part is to the total square footage of the building.
(5) For purposes of calculating the amount of the credit allowed under this Section, the amount of property tax imposed on the eligible assessment must be calculated without reduction for any credits allowed under the Tax-Property Article.
(c) Regulations. The County Executive may adopt regulations under Method (2) to administer this Section.
(d) False or fraudulent applications.
(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 the penalties provided under paragraph (1), a person who violates this subsection must pay the County any taxes, together with interest and penalties, offset by the credit, any other penalty due, and the County’s fees and costs in any action to enforce this subsection. (2013 L.M.C., ch. 35, § 1; 2016 L.M.C., ch. 7, § 2; 2016 L.M.C., ch. 24, § 1.)
(a) Definitions. In this Section:
Director means the Director of Finance or the Director’s designee.
Elderly or disabled tenant means a tenant who meets the income- and asset-based eligibility requirements established by regulation under subsection (f) and:
(1) is at least 65 years old;
(2) has been found permanently and totally disabled and has qualified for benefits under:
(A) the Social Security Act;
(B) the Railroad Retirement Act;
(C) any federal act for members of the United States armed forces; or
(D) any federal retirement system; or
(3) has been found permanently and totally disabled by the County health officer.
Market rent means an amount, determined by the Department of Housing and Community Affairs, equal to:
(1) the rent charged to other tenants for comparable units in the same property; or
(2) if there are no other comparable units in the same property, the rent charged for comparable units in the same market area.
Reduced rent means rent charged to an elderly or disabled tenant that is at least 15% less than market rent.
Rent reduction means the difference between the market rent and reduced rent for the dwelling.
Tax-Property Article means the Tax-Property Article of the Maryland Code.
(b) Credit. As authorized by §9-219 of the Tax-Property Article, the owner of a rental dwelling who provides reduced rent to an elderly or disabled tenant may receive a credit against the County property tax.
(c) Amount of Credit.
(1) The credit allowed under this Section is 50% of the total rent reductions provided by the owner to elderly or disabled tenants during the tax year.
(2) A credit granted to a person under this Section must not exceed the amount of County property tax paid by the person in the tax year in which the credit is granted.
(d) Annual aggregate limit.
(1) Unless a larger amount is approved in the annual operating budget or a Council resolution, during any fiscal year, the total credits granted under this Section must not exceed $250,000.
(2) Credits must be granted in the order in which the Department of Finance receives complete applications under subsection (e).
(3) A complete application that, if granted, would cause the limit set in paragraph (1) of this subsection to be exceeded, must be granted in the next fiscal year or years based on the order in which the Department of Finance received the application.
(e) Application.
(1) A property owner must submit an application to the Director on or before the date that the Director sets.
(2) An application must:
(A) be on the form that the Director requires; and
(B) demonstrate that the taxpayer is entitled to the credit.
(f) Regulations. The County Executive must adopt regulations under method (2) to administer this Section, including income- and asset-based tenant eligibility requirements. (2014 L.M.C., ch. 35, § 1; 2016 L.M.C., ch. 7, § 2.)
Editor’s note—2014 L.M.C., ch. 35, § 2, states: This Act takes effect on July 1, 2015 and is effective through the tax year ending on June 30, 2018. This Act and any regulation adopted under it is not effective for any tax year beginning on or after July 1, 2019.
(a) Definitions. In this Section, the following words have the meanings indicated:
Department means the Department of Finance.
Director means the Director of the Department or the Director’s designee.
Dwelling has the same meaning as in § 9-105 of the Tax-Property Article of the Maryland Code.
(b) Credit. As authorized by § 9-258 of the Tax-Property Article of the Maryland Code, an eligible individual may receive a credit against the County property tax imposed on the dwelling of an eligible individual.
(c) Eligibility. An individual is eligible to receive a property tax credit if:
(1) (A) the individual is at least 65 years old;
(B) the individual has lived in the same dwelling for at least the preceding 40 years; and
(C) the dwelling for which a property tax credit is sought has a maximum assessed value of $700,000 at the time the individual first applied for the credit;
(2) (A) the individual is at least 65 years old;
(B) the individual is a retired member of the uniformed services of the United States as defined in 10 U.S.C. §101, the military reserves, or the national guard; and
(C) the dwelling for which a property tax credit is sought has a maximum assessed value of $550,000 at the time the individual first applied for the credit; or
(3) (A) the individual is a surviving spouse of a retired member of the uniformed services of the United States as defined in 10 U.S.C. §101, the military reserves, or the national guard;
(B) the surviving spouse is at least 65 years old; and
(C) the surviving spouse has not remarried.
(d) Amount and duration of credit.
(1) The credit allowed under this Section is 20% of the County property tax imposed on the dwelling.
(2) The credit must be granted each year for 7 years if the individual remains eligible for the credit.
(e) Application.
(1) A property owner must submit an application to the Director on or before April 1 before the tax year that the individual first seeks to receive the credit. An annual application is not required for an individual to receive the credit.
(2) An application must:
(A) be on the form that the Director requires; and
(B) demonstrate that the taxpayer is entitled to the credit.
(f) Regulations. The County Executive may issue regulations under Method 2 to administer this tax credit. (2017 L.M.C., ch. 6, §1; 2017 L.M.C., ch. 19, §1; 2018 L.M.C, ch. 12, §§1, 2; 2019 L.M.C., ch. 16, §1; 2022 L.M.C., ch. 22, §1; 2023 L.M.C., ch. 10, §1.)
Editor’s note—2023 L.M.C., ch. 10, states: Notwithstanding Section 52-110(e), an individual must submit an application to the Director on or before September 1, 2023 if the individual seeks to receive the tax credit for Fiscal Year 2024.
2022 L.M.C., ch. 22, §2, states: Sec. 2. Expedited Effective Date. The Council declares that this legislation is necessary for the immediate protection of the public interest. Section 52-110, as amended by Section 1 of this Act, takes effect on July 1, 2022.
2019 L.M.C., ch. 16, §2, states: Expedited effective date; application date.
(a) The Council declares that this legislation is necessary for the immediate protection of the public interest. Section 52-110, as amended by Section 1 of this Act, takes effect on July 1, 2019.
(b) Notwithstanding Section 52-110(e), an individual that meets the eligibility criteria of Section 52-110(c)(3) must submit an application to the Director on or before October 1, 2019 if the individual seeks to receive the tax credit for Fiscal Year 2020.
2018 L.M.C, ch. 12, § 3, as amended by
2019 L.M.C., ch. 23
, §2, states as follows: Expedited Effective Date; application date. The Council declares that this legislation is necessary for the immediate protection of the public interest and takes effect as follows:
(a) Section 1 of this Act takes effect on the date on which it becomes law and applies retroactively to March 31, 2018.
(b) Section 2 of this Act takes effect on July 1, 2018. Notwithstanding Section 52-110(e), an individual that meets the eligibility criteria of Section 52-110(c)(3) must submit an application to the Director on or before September 1, 2018 if the individual seeks to receive the tax credit for Fiscal Year 2019.
2017 L.M.C., ch. 19, §2 states, in part: ... Section 52-110, as amended by Section 1 of this Act, takes effect on July 1, 2017.
2017 L.M.C., ch. 6, §3, states: Application date. Notwithstanding Section 52-110(e), an individual must submit an application to the Director on or before September 1, 2017 if the individual seeks to receive the tax credit for Fiscal Year 2018.
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