2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 3 - Counties to Which General Provisions Are Applicable › Section 9-322 - Talbot County

(a)    The governing body of Talbot County and the governing body of a municipal corporation in Talbot County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:
(1)    property that:
(i)    is owned by the Academy of the Arts, Easton, Maryland, Incorporated;
(ii)    is used primarily for the purpose of the organization; and
(iii)    is not used primarily for revenue or income–producing purposes;
(2)    property that is:
(i)    owned by the Bailey’s Neck Park Association; and
(ii)    used for charitable purposes;
(3)    property that is owned by the Maryland Ornithological Society, Incorporated, or any of its chapters; and
(4)    property that is owned by the Tuckahoe Steam and Gas Association, Incorporated.
(b)    The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
(1)    property that is owned by the Chesapeake Audubon Society, Inc. and is used solely for:
(i)    the environmental education of the public; and
(ii)    the maintenance of:
1.    a natural area for public use; or
2.    a sanctuary for wildlife; and
(2)    personal property that is:
(i)    owned by Chesapeake Wildlife Heritage, Incorporated;
(ii)    used primarily for the purpose of the organization; and
(iii)    not used primarily for revenue or income–producing purposes.
(c)    (1)    The governing body of Talbot County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:
(i)    owned or occupied by a commercial or industrial business that is currently or will be doing business in Talbot County; and
(ii)    new construction or a substantial improvement to the real property.
(2)    The governing body of Talbot County may:
(i)    set, by law, the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;
(ii)    adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection; and
(iii)    provide for any other restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection.
(d)    (1)    The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on personal property.
(2)    The governing body of Talbot County or of a municipal corporation in Talbot County may, by law:
(i)    set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;
(ii)    designate subclasses of personal property under § 8–101(c) of this article to which a credit granted under paragraph (1) of this subsection applies;
(iii)    provide for any restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection; and
(iv)    adopt any other provisions necessary to administer a credit granted under paragraph (1) of this subsection.
(e)    (1)    The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax that is imposed on real property that is:
(i)    owned by Habitat for Humanity of Talbot & Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future;
(ii)    used exclusively for the purpose of rehabilitation and transfer to a private owner; and
(iii)    not occupied by administrative or warehouse buildings owned by Habitat for Humanity.
(2)    Habitat for Humanity of Talbot & Dorchester Counties, Inc. shall submit an annual written report to the governing body of Talbot County documenting:
(i)    all of Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Talbot County; and
(ii)    all transactions involving Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Talbot County.
(3)    The governing body of Talbot County or of a municipal corporation in Talbot County may, by law:
(i)    set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and
(ii)    adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection.