2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 3 - Counties to Which General Provisions Are Applicable › Section 9-308 - Carroll County

(a)    (1)    The governing body of Carroll County shall grant a property tax credit under this section against the county tax imposed on:
(i)    real property that is:
1.    owned by a nonprofit community or civic improvement association or corporation; and
2.    used only for a community, civic, educational, or library purpose, if:
A.    unless the compensation is used only to improve or maintain the property, the use is not contingent on the payment of compensation; and
B.    unless the compensation is used only to improve or maintain the property, failure to pay compensation is not a reason to deny admission to or use of the property; and
(ii)    real property on which an improvement is made to an existing structure that is located in a historic district.
(2)    A property tax credit granted under paragraph (1)(ii) of this subsection shall be:
(i)    the following percentage of the increase that is due to the improvement:
1.    100% of the increase in the assessment of the real property in the 1st and 2nd taxable years that the improved structure is subject to the county property tax;
2.    80% of the increase in the assessment of the real property in the 3rd taxable year that the improved structure is subject to the county property tax;
3.    60% of the increase in the assessment of the real property in the 4th taxable year that the improved structure is subject to the county property tax; and
4.    40% of the increase in the assessment of the real property in the 5th taxable year that the improved structure is subject to the county property tax; and
(ii)    ended after the 5th taxable year that the improved structure is subject to county property tax.
(b)    (1)    The governing body of Carroll County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(i)    real property that is:
1.    owned by the Maryland Jaycees Foundation, Incorporated, of Carroll County; and
2.    located at 602 Johahn Drive in Westminster, Maryland; and
(ii)    real property that is:
1.    leased by the Sykesville Little League, Incorporated;
2.    located east of Obrecht Road in the 5th election district of Carroll County; and
3.    used only by the Sykesville Little League, Incorporated.
(2)    A property tax credit granted under paragraph (1)(i) of this subsection shall continue in effect until the property is conveyed.
(c)    (1)    The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on real property used as a principal residence and owned by certain classes of individuals, as specified by the governing body of Carroll County, who are at least 65 years old and who are of limited income.
(2)    The governing body of Carroll County may provide, by law, for:
(i)    eligibility criteria for the credit under this subsection;
(ii)    the amount and duration of the tax credit under this subsection;
(iii)    regulations and procedures for the application and uniform processing of requests for the tax credit; and
(iv)    any other provision necessary to carry out the credit under this section.
(d)    (1)    The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on real property that is:
(i)    located in designated geographic regions of the county;
(ii)    owned by specified classes of persons; and
(iii)    renovated, upgraded, or rehabilitated in accordance with eligibility criteria established by the county.
(2)    The governing body of Carroll County, by law, may:
(i)    specify the geographic areas of the county, classes of owners, and types of improvements to property eligible for the tax credit;
(ii)    establish the amount and duration of the tax credit;
(iii)    establish eligibility criteria for the tax credit; and
(iv)    provide for any other provision necessary to carry out the tax credit under this section.
(e)    (1)    The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on property on which a person installs environmentally friendly or “green” technologies, including conserving water, incorporating recycled or recyclable materials, and incorporating renewable and energy efficient power generation.
(2)    The governing body, by law, may:
(i)    set the amount of the tax credit;
(ii)    establish eligibility criteria for the tax credit;
(iii)    establish the type of work that shall qualify for the tax credit;
(iv)    establish the type of environmental technologies that will qualify for the tax credit; and
(v)    set forth regulations and procedures for the application and uniform processing of requests for the tax credit.
(f)    (1)    In this subsection, “independent living retirement community” means a community or facility for the aged that:
(i)    1.    provides continuing care as defined in § 10–401 of the Human Services Article;
2.    is licensed as a related institution under Title 19, Subtitle 3 of the Health – General Article;
3.    is certified by the Department of Aging; and
4.    is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code or is owned or operated by a person that is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code; or
(ii)    offers an age–restricted life occupancy agreement and requires payment of an entrance fee.
(2)    The governing body of Carroll County or of a municipal corporation in Carroll County may grant, by law, a tax credit against the county or municipal corporation property tax imposed on that portion of the real property owned by an independent living retirement community that is used as housing units.
(3)    The governing body of Carroll County or of a municipal corporation in Carroll County may provide, by law, for:
(i)    the amount and duration of the tax credit under this subsection;
(ii)    additional eligibility criteria for the tax credit under this subsection;
(iii)    regulations and procedures for the application and uniform processing of requests for the tax credit under this subsection; and
(iv)    any other provision necessary to carry out the tax credit under this subsection.
(4)    If the governing body of Carroll County or of a municipal corporation in Carroll County authorizes a tax credit under this subsection, the full benefit of the tax credit shall be assigned to residents of the independent living retirement community.