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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 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.
(a) Definitions. In this Section:
Gross income means the revenue received from the sale of products grown or raised on the property, including the fair market value of food products grown or raised on the property donated to an organization registered as a charitable organization with the Maryland Secretary of State.
Urban agricultural property means real property in a residential zone that is:
(1) at least one-half of an acre and not more than 3 acres;
(2) located within 1000 feet of or in a Metro Station Policy Area, as defined in the most recent Growth and Infrastructure Policy adopted under Section 33A-15, including the:
(A) Bethesda Central Business District;
(B) Friendship Heights;
(C) Glenmont;
(D) Grosvenor;
(E) Rockville Town Center;
(F) Shady Grove;
(G) Silver Spring Central Business District;
(H) Twinbrook;
(I) Wheaton Central Business District; and
(J) White Flint; and
(3) used for urban agricultural purposes.
Urban agricultural purposes means
(1) the cultivation of fruits, vegetables, flowers, and ornamental plants;
(2) the limited keeping and raising of fowl or bees; or
(3) the practice of aquaculture.
(b) Credit required. The Director of Finance must allow each eligible taxpayer a credit against County real property taxes due in each tax year in which the taxpayer is eligible for the credit.
(c) Eligibility. A property owner is eligible for the tax credit each year:
(1) the urban agricultural property is used solely for urban agricultural purposes, except an individual may also reside on the property;
(2) the property owner has more than $5000 in gross income from the sale of products grown or raised on the urban agricultural property; and
(3) the property owner files a timely application for the credit with proof of eligibility.
(d) Amount of credit. The credit must equal 80% of the County property tax otherwise due on the property.
(e) Application. In order to receive the credit, a property owner must apply for the credit with the Office of Agriculture on or before April 1 of the tax year before the first tax year the tax credit is sought on a form containing the information required by the Office of Agriculture. A property owner must apply to continue the credit on or before April 1 of the tax year before each subsequent tax year. The Director of Finance must determine taxpayer eligibility for the credit based upon the recommendation from the Office of Agriculture.
(f) Term of credit.
(1) The term of the credit is 5 tax years, unless renewed.
(2) A taxpayer may apply to renew the credit no later than 90 days before the expiration of the credit for another 5 tax years.
(g) Continuous agricultural use required. If, at any time during the term of the credit or the renewal of the credit, the property is no longer used for agricultural purposes:
(1) the credit granted to the property must be terminated; and
(2) the owner of the property is liable for all property taxes that would have been due if the credit had not been granted for any year that the property was not used for agricultural purposes.
(h) Contiguous lots. A property owner may combine 2 or more contiguous subdivision lots under common ownership into one property to satisfy the minimum lot size for an urban agricultural property in subsection (a).
(i) Appeal. The Director must take all actions necessary to apply the credit to each eligible taxpayer who applies for the credit and is certified as eligible by the Office of Agriculture. A taxpayer may appeal a final decision by the Director denying or terminating the credit to the Maryland Tax Court within 30 days after receiving a notice of denial or termination from the Director. (2017 L.M.C., ch. 5, §1; 2017 L.M.C., ch. 12, §1; 2021 L.M.C., ch. 3, §1.)
Editor’s note—2017 L.M.C., ch. 5, § 2, states: Evaluation. The Director must submit a report to the Executive and the Council on or before January 1, 2020 evaluating the effectiveness of the tax credit in promoting urban agricultural purposes.
2017 L.M.C., ch. 5, § 3, states: Transition. Notwithstanding subsection (e), the deadline to apply for the credit for the tax year beginning on July 1, 2017 must be extended to September 1, 2017.
(a) Definitions. In this Section:
Active volunteer means a local fire and rescue department volunteer who was eligible for a nominal fee for active service for the preceding tax year.
Correctional officer means a Correctional Officer I, Correctional Officer II, Correctional Officer III, Correctional Dietary Officer I, Correctional Dietary Officer II, Resident Supervisor I, Resident Supervisor II, Resident Supervisor III, Correctional Supervisor-Sergeant, Correctional Dietary Supervisor, Correctional Shift Commander-Lieutenant, Correctional Unit Commander- Captain, Deputy Warden, or Warden employed by the County.
Deputy sheriff means a deputy sheriff of the Office of the Sheriff for Montgomery County.
Director means the Director of the Department of Finance or the Director’s designee.
Dwelling means as defined in Md. Tax-Property Code Ann. § 9-105.
Public safety emergency communication specialist means a full-time County employee responsible for providing mission critical services between the general public in crisis and law enforcement, fire, emergency medical, and animal control providers in the 9-1-1 emergency communications center.
Public safety officer means a full-time sworn police officer, firefighter, emergency medical technician or correctional officer employed by the County, the Maryland-National Capital Park and Planning Commission (M-NCPPC), the Washington Suburban Sanitary Commission (WSSC), the Washington Suburban Transit Commission (WSTC), or by a County municipality. Public safety officer also includes a full-time County employee assigned to the Department of Health and Human Services Crisis Center and responsible for providing emergency response services as certified annually by the Chief of Behavioral Health and Crisis Services within the Department of Health and Human Services.
(b) Credit required. The Director must allow each eligible taxpayer a credit against County real property taxes due in each tax year in which the taxpayer is eligible for the credit.
(c) Eligibility. A taxpayer is eligible for the tax credit each year for residential property located in the County if the taxpayer:
(1) is a public safety officer, a public safety emergency communication specialist, a deputy sheriff, or an active volunteer;
(2) is using the property as the employee’s principal residence;
(3) occupies or is expected to occupy the property for more than 6 months of a 12-month period beginning with the date of finality for the taxable year for which the property tax credit under this section is sought; and
(4) is a legal owner of the property.
(d) Amount of credit. The credit must equal the lessor of $2,500 or the amount of the County property tax otherwise due on the property.
(e) Application. In order to receive the credit, a public safety officer or a public safety emergency communications specialist must apply for the credit with the Director on or before April 1 of the tax year before the first tax year the tax credit is sought on a form containing the information required by the Director. An employee must apply to continue the credit on or before April 1 of the tax year before each subsequent tax year. The Chief of Behavioral Health and Crisis Services within the Department of Health and Human Services must provide the annual certification required under Section 52-112(a) by April 1. The Director must determine taxpayer eligibility for the credit.
(f) Continuous eligibility required. If, at any time during the term of the credit or the renewal of the credit, the property is no longer eligible for the credit:
(1) the credit granted to the property must be terminated; and
(2) the owner of the property is liable for all property taxes that would have been due if the credit had not been granted for any year that the property was not eligible for the credit.
(h) Appeal. The Director must take all actions necessary to apply the credit to each eligible taxpayer who applies for the credit and is certified as eligible by the Director. A taxpayer may appeal a final decision by the Director denying or terminating the credit to the Maryland Tax Court within 30 days after receiving a notice of denial or termination from the Director. (2022 L.M.C., ch. 37, § 1; 2024 L.M.C., ch. 17, § 1.)
Editor’s note—2024 L.M.C., ch. 17, § 2 states: Sec. 2. Application Date. Notwithstanding subsection (e), the deadline for eligible Crisis Center employees and for public safety officers employed by the Maryland-National Capital Park and Planning Commission (M-NCPPC), the Washington Suburban Sanitary Commission (WSSC), the Washington Suburban Transit Commission (WSTC), or a municipality to apply for the credit for the tax year beginning on July 1, 2025, must be extended to August 1, 2025.
2022 L.M.C., ch. 37, § 2, states: Sec. 2. Evaluation. The Director must submit a report to the Executive and the Council on or before January 1, 2024 evaluating the effectiveness of the tax credit in increasing the number of public safety officers and public safety emergency communications specialists living in the County.
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