Source: https://baltimore.legistar.com/LegislationDetail.aspx?ID=3151746&GUID=BE357966-35C8-4633-B0CE-CAF3C5F63B71&FullText=1
Timestamp: 2019-02-23 08:31:06
Document Index: 300803376

Matched Legal Cases: ['§ 10', '§ 9', '§ 9', '§ 9', '§ 9', '§ 9', '§ 9']

City of Baltimore - File #: 17-0120
File #: 17-0120 Version: 0 Name: Property Tax Credit - Public Safety Officers
File created: 9/11/2017 In control: City Council
On agenda: Final action: 11/29/2017
Enactment #: 17-074
Title: Property Tax Credit - Public Safety Officers For the purpose of establishing a tax credit against the property tax imposed on the principal residences of certain public safety officers; imposing certain limitations, conditions, and qualifications for credit eligibility; providing for the amount, duration, and administration of the credit; defining certain terms; providing for a special effective date; and generally relating to a property tax credit for qualified public safety officers.
Sponsors: Eric T. Costello, President Young, Zeke Cohen, Brandon M. Scott, John T. Bullock, Leon F. Pinkett, III, Isaac "Yitzy" Schleifer, Robert Stokes, Sr., Sharon Green Middleton, Mary Pat Clarke, Shannon Sneed, Kristerfer Burnett, Edward Reisinger, Bill Henry
Indexes: Officers, Property Tax Credit, Public Safety
Attachments: 1. 17-0120~1st Reader, 2. HCD 17-0120, 3. Law 17-0120, 4. Planning 17-0120, 5. Finance 17-0120, 6. Real Estate 17-0120, 7. 2nd Reader Amendment 17-0120, 8. 17-0120~3rd Reader, 9. 17-0120~Enr
12/4/2017 0 Mayor Signed by Mayor Action details Meeting details Not available
11/13/2017 0 City Council Approved and Sent to the Mayor Action details Meeting details Not available
10/30/2017 0 City Council 3rd Reader, for final passage Action details Meeting details Not available
10/30/2017 0 Taxation, Finance and Economic Development Committee Recommended Favorably with Amendment Action details Meeting details Not available
10/19/2017 0 Taxation, Finance and Economic Development Committee Recommended Favorably with Amendment Pass Action details Meeting details Not available
9/14/2017 0 City Council President Refer to Dept. of Real Estate Action details Meeting details Not available
9/14/2017 0 City Council President Refer to Dept. of Finance Action details Meeting details Not available
9/14/2017 0 City Council President Refer to Board of Estimates Action details Meeting details Not available
9/14/2017 0 City Council President Refer to City Solicitor Action details Meeting details Not available
9/14/2017 0 City Council President Refer to Dept. of Planning Action details Meeting details Not available
9/14/2017 0 City Council President Refer to Dept. of Housing and Community Development Action details Meeting details Not available
9/11/2017 0 City Council Assigned Action details Meeting details Not available
9/11/2017 0 City Council Introduced Action details Meeting details Not available
9/11/2017 0 Taxation, Finance and Economic Development Committee Scheduled for a Public Hearing Action details Meeting details Not available
For the purpose of establishing a tax credit against the property tax imposed on the principal residences of certain public safety officers; imposing certain limitations, conditions, and qualifications for credit eligibility; providing for the amount, duration, and administration of the credit; defining certain terms; providing for a special effective date; and generally relating to a property tax credit for qualified public safety officers.
Section 10-21
§ 10-21. Public Safety Officers.
(2) Dwelling.
“Dwelling” has the meaning stated in State Tax-Property Article § 9-105 {“Homestead tax credit”}.
(3) Finance Director.
“Finance Director” means the Director of the City Department of Finance or that Director’s designee.
(4) Homeowner.
“Homeowner” has the meaning stated in State Tax-Property Article § 9-105 {“Homestead tax credit”}.
(5) Homestead dwelling.
“Homestead dwelling” means a dwelling that is :
(i) located in Baltimore City;
(ii) owned by and used as the principal residence of a public safety officer; and
(iii) otherwise eligible for the tax credit authorized by State Tax-Property Article § 9-105 {“Homestead tax credit”}.
(6) Public safety officer.
“Public safety officer” means a firefighter, an emergency medical technician, or a law enforcement officer who is a sworn member of and employed full time by:
(i) the Baltimore City Fire Department;
(ii) the Baltimore City Police Department, or
(iii) the Baltimore City Sheriff’s Office.
(b) Credit granted.
In accordance with State Tax-property Article § 9-304(i), a real property tax credit is granted against the City property tax imposed on the homestead dwelling of a public safety officer.
(c) Amount of credit.
In any taxable year, the amount of the credit granted to a homestead dwelling under this section is the lesser of:
(1) $2,500; and
(2) the amount of the property tax imposed on the dwelling.
(d) Limitation on other credits.
In any taxable year for which a property receives a credit granted under this section, the property may not receive any other property tax credit provided by Baltimore City except:
(1) the local portion of the credit authorized by State Tax-Property Article § 9-105 {“Homestead tax credit”}; and
(2) the credit authorized by§ 9-221 {“Offsetting income tax rates”}.
(e) Application and annual verification.
(1) A public safety officer seeking to obtain and annually maintain a credit under this section must:
(i) at least 90 days before the 1st tax year for which the credit is sought, file with the Finance Director an application for the credit; and
(ii) at least 90 days before each subsequent tax year, file with the Finance Director a verification that:
(A) the homeowner continues to serve as a public safety officer; and
(B) the property continues to be:
1. used as the public safety officer’s principal residence; and
2. otherwise eligible for the tax credit authorized by this section.
(2) The application and annual verification must be in the form and contain the information that the Finance Director requires.
(f) Term of credit.
(1) The credit granted under this section continues from tax year to tax year, subject to:
(i) compliance with the annual verification requirements of subsection (e) of this section; and
(ii) termination under paragraph (2) of this subsection.
(2) If, at any time during a tax year, the homeowner ceases to serve as a public safety officer:
(i) the tax credit granted under this section for that tax year is terminated; and
(ii) the homeowner is liable for all property taxes that would have been due for that tax year had the credit not been granted, payable as provided in the rules and regulations adopted under this section.
(g) Administration.
(1) shall adopt rules and regulations to carry out this section, including procedures, forms, and documentation required to apply for the credit authorized by this section and to periodically verify continuing eligibility for the credit;
(2) in those rules and regulations, may define or further define any terms used in connection with the qualifications for or computation of the credit authorized by this section;
(3) may settle disputed claims arising in connection with the credit authorized by this section; and
(4) may delegate to any other City agency or employee the Director’s powers, duties, or functions in connection with the administration of the credit authorized by this section.
Any person who knowingly makes a false statement on or in connection with an application for a tax credit under this section or in connection with any report or statement supporting a property’s continued eligibility for a tax credit granted under this section is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 12 months or to both fine and imprisonment for each offense.
Section 3. And be it further ordained, That this Ordinance takes effect when enacted, applicable for all taxable years beginning on or after July 1, 2018.