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(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.
(a) Definitions. In this Section, the following words have the meanings indicated:
Annual income means the federal adjusted gross income of a tax filer for the immediately preceding taxable year.
Department means the Department of Finance.
Director means the Director of the Department or the Director’s designee.
Disabled veteran means an individual who:
(1) is honorably discharged or released under honorable circumstances from active military, naval, or air service as defined in 38 U.S.C. Section 101, as amended; and
(2) either:
(A) has been declared by the U.S. Department of Veterans Affairs, or its successor, to have a permanent service-connected disability of at least 50 percent that results from blindness or any other disabling cause that:
(i) is reasonably certain to continue for the life of the veteran; and
(ii) was not caused or incurred by misconduct of the veteran; or
(B) has been declared by the U.S. Department of Veterans Affairs to have a nonpermanent service-connected disability of 100 percent that results from blindness or any other disabling cause that was not caused or incurred by misconduct of the veteran.
Dwelling house real property that is:
(1) the legal residence of a disabled veteran; and
(2) occupied by not more than two families.
Dwelling house includes the lot or curtilage and structures necessary to use the real property as a residence.
Surviving spouse means an individual who:
(1) was married to an eligible disabled veteran at the time of the disabled veteran’s death;
(2) has not remarried; and
(3) has a legal interest in the dwelling house.
If the disabled veteran was unmarried at the time of death, or if the individual married to the veteran died simultaneously with or predeceased the veteran, then surviving spouse includes a person with a legal interest in the dwelling house who is:
(1) a minor child of the veteran, a trust for the benefit of the minor child, or a legal guardian of the minor child; or
(2) if the veteran does not have a minor child, any other legal dependent of the veteran.
(b) Credit. As authorized by Section 9-265 of the Tax-Property Article of the Maryland Code, as amended, a disabled veteran, or surviving spouse of the disabled veteran, may receive under this Section a credit against the County property tax imposed on a dwelling house.
(c) Eligibility. A disabled veteran is eligible to receive a property tax credit under this Section if:
(1) the dwelling house is owned by the disabled veteran;
(2) the federal adjusted gross income of the disabled veteran for the immediately preceding taxable year does not exceed $100,000; and
(3) the application requirements of subsection (d) are met.
(d) Application.
(1) A property owner must submit an application to the Director on or before April 1 before the tax year that the individual seeks to receive the credit.
(2) An application must:
(A) be on the form that the Director requires;
(B) include a copy of the disabled veteran’s discharge certificate from active military, naval, or air service; and
(C) on the form provided by the Director, include a certification of the disabled veteran’s disability from the U.S. Department of Veterans Affairs or its successor.
(3) The disabled veteran’s certificate of disability must not be inspected by individuals other than:
(A) the disabled veteran; and
(B) appropriate employees of the County as needed to process the application.
(4) If a person requests to inspect the veteran’s certificate of disability, or any other information related to the eligibility of a disabled veteran or a surviving spouse, the County immediately must notify the disabled veteran or the surviving spouse of the request.
(e) Amount and duration of credit.
(1) The property tax credit granted under this section must equal:
(A) 50 percent of the County property tax imposed on the dwelling house if the disabled veteran’s service-connected disability rating is at least 75 percent and the disabled veteran does not qualify for a property tax exemption under Section 7-208 of the Tax-Property Article of the Maryland Code, as amended; or
(B) 25 percent of the County property tax imposed on the dwelling house if the disabled veteran’s service-connected disability rating is at least 50 percent but not more than 74 percent.
(2) The credit must be granted each year the individual remains eligible for the credit.
(3) If a disabled veteran to whom the County granted the credit dies, the County must grant the same credit amount to the surviving spouse of the veteran.
(f) Regulations. The County Executive may issue regulations under Method (2) to administer this tax credit. (2024 L.M.C., ch. 11, § 1.)