2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 3 - Counties to Which General Provisions Are Applicable › Section 9-305 - Baltimore County

(a)    The governing body of Baltimore County shall grant a property tax credit under this section against the county tax imposed on:
(1)    real property that is owned by the Harford Park Improvement Association of Baltimore County, Incorporated;
(2)    property that is:
(i)    owned by the Lynch Point Improvement Association, Incorporated, of River Drive in Baltimore County; and
(ii)    used only for a community or civic purpose;
(3)    real property that is owned by the Chestnut Ridge Improvement Association of Baltimore County, Incorporated; and
(4)    property that is:
(i)    owned by the Relay Improvement Association of Baltimore County, Incorporated; and
(ii)    used only for a community, civic, educational, recreational, or library purpose, if the use is not contingent on the payment of compensation, unless the compensation is used only to improve or maintain the property.
(b)    The governing body of Baltimore County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(1)    real property that is owned by the Twin River Protective and Improvement Association, Incorporated;
(2)    real property that is owned by the Bowley’s Quarters Improvement Association, Incorporated;
(3)    real property that is owned by the Oliver Beach Improvement Association, Incorporated;
(4)    real property that is owned by the Baltimore County Game and Fish Association;
(5)    real property that is owned by the Eastfield Civic Association, Incorporated;
(6)    real property that is owned by the Rockaway Beach Improvement Association;
(7)    real property that is used only for and occupied by the Fire Museum of Maryland;
(8)    real property that is owned by the Carney Rod and Gun Club;
(9)    real property improvements that promote business redevelopment, for which credit:
(i)    the governing body shall define by law what improvements are eligible; and
(ii)    on reassessment by the supervisor, the governing body shall determine the credit as a percentage of the actual cost of the improvements;
(10)    each unit of a condominium (as both are defined in § 11–101 of the Real Property Article), if:
(i)    the governing body of the county consults with the council of unit owners (as defined in § 11–101 of the Real Property Article) of the condominium; and
(ii)    the council of unit owners provides services or maintains common elements (as defined in § 11–101 of the Real Property Article) that would otherwise be the responsibility of the county;
(11)    dwellings, the land on which the dwelling is located and other improvements to the land if:
(i)    the dwelling is in a homeowners’ association where the dwelling has a declaration of covenants or restrictive covenants that may be enforced by an association of members;
(ii)    the governing body of the county consults with the homeowners’ association; and
(iii)    the governing body of the county determines that the homeowners’ association provides services that would otherwise be the responsibility of the county;
(12)    real property that is:
(i)    owned by the Rosa Ponselle Charitable Foundation, Incorporated, known as “Villa Pace”; and
(ii)    not exempt under this article;
(13)    agricultural land, not including any improvements, that is located in an agricultural preservation district;
(14)    real property that is owned by Friends of the Oliver House, Inc.;
(15)    real property that is owned by the Bird River Beach Community Association, Inc.;
(16)    real property that is owned by Harewood Park Community League, Inc.;
(17)    real property that is owned by any other nonprofit community association, civic league or organization, or recreational or athletic organization;
(18)    personal property that is owned by the Genesee Valley Outdoor Learning Center, Inc.;
(19)    real property that is owned by The Maryland State Game and Fish Protective Association, Inc.;
(20)    real property or personal property that is owned or leased by Leadership Through Athletics, Inc., provided that, in the case of real property leased by Leadership Through Athletics, Inc., the amount of the credit shall accrue to Leadership Through Athletics, Inc.;
(21)    real property that is owned by the Bowerman–Loreley Beach Community Association, Inc.;
(22)    real property that is owned by Civic League of Inverness, Inc.; and
(23)    real property that is owned by the Rosewald Beach Civic League.
(c)    (1)    A property owner is not eligible for a tax credit for agricultural land under subsection (b) of this section, and any such tax credit granted shall terminate, if the property owner:
(i)    sells an easement over the property to the State; or
(ii)    terminates the agricultural preservation district agreement.
(2)    A property owner who has been granted a property tax credit for agricultural land under subsection (b) of this section, and who subsequently terminates the agricultural preservation district agreement shall be liable for:
(i)    all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 10 years from the date that the agricultural preservation agreement was recorded;
(ii)    interest on the total tax liability as required under § 14–605 of this article; and
(iii)    a tax penalty as required under § 14–703 of this article.
(d)    (1)    The governing body of Baltimore County or of a municipal corporation in Baltimore County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Gunpowder Valley Conservancy, Inc. that is used:
(i)    to assist in the preservation of a natural area;
(ii)    for the environmental education of the public;
(iii)    generally to promote conservation; or
(iv)    for the maintenance of:
1.    a natural area for public use; or
2.    a sanctuary for wildlife.
(2)    The governing body of Baltimore County or of a municipal corporation in Baltimore County may provide, by law, for:
(i)    the amount and duration of the property tax credit under this section; and
(ii)    any other provision necessary to carry out the property tax credit under this section.
(e)    (1)    Subject to paragraphs (2) and (3) of this subsection, the governing body of Baltimore County may grant, by law, a property tax credit against the county property tax imposed on residential real property that is:
(i)    located on the following roads:
1.    Allender Road south of Pulaski Highway;
2.    Baker Road;
3.    Beach Road;
4.    Bowerman Road;
5.    Loreley Road;
6.    Loreley Beach Road;
7.    Loreley Beach Road east;
8.    Loreley Beach Road north;
9.    Opie Road;
10.    Maple Avenue;
11.    Mayberry Road; or
12.    Stevens Road south of Pulaski Highway;
(ii)    determined by the governing body of Baltimore County to have been impacted adversely by its proximity to the Eastern Sanitary Landfill Solid Waste Management Facility;
(iii)    used as the principal residence of a homeowner as defined in § 9–105(a)(7) of this title; and
(iv)    owned by the homeowner before June 1, 2013.
(2)    (i)    In this paragraph, “environmental surcharges” means tipping fees that:
1.    are paid to Baltimore County by the user of a refuse disposal system; and
2.    have been set at a specific amount per ton of refuse that is deposited at the site of the disposal system.
(ii)    A property tax credit may not be granted under paragraph (1) of this subsection unless the governing body of Baltimore County approves the use of environmental surcharges to offset the total amount of the property tax credits granted.
(3)    A property tax credit under paragraph (1) of this subsection may not be granted for any taxable year beginning after the date on which Baltimore County ceases to allow the transfer of solid waste from Harford County at the Eastern Sanitary Landfill Solid Waste Management Facility.
(f)    (1)    (i)    In this subsection the following words have the meanings indicated.
(ii)    “Combined income” has the meaning stated in § 9–104 of this title.
(iii)    “Dwelling” has the meaning stated in § 9–104 of this title.
(iv)    “Homeowner” has the meaning stated in § 9–104 of this title.
(2)    Subject to paragraph (4) of this subsection, the governing body of Baltimore County shall grant a property tax credit under this subsection against the county property tax imposed on a dwelling that is owned by a homeowner who:
(i)    is at least 70 years old; and
(ii)    qualifies to receive either the credit allowed under § 9–104 of this title or the local supplement under § 11–2–111 of the Baltimore County Code.
(3)    For each taxable year, the credit under this subsection equals 50% of the sum of the amounts awarded under § 9–104 of this title and § 11–2–111 of the Baltimore County Code.
(4)    A homeowner shall be eligible for the credit under this subsection if:
(i)    the homeowner, in the homeowner’s application for the credit allowed under § 9–104 of this title or the local supplement under § 11–2–111 of the Baltimore County Code, demonstrates that at least one individual who owns and resides in the dwelling is at least 70 years old;
(ii)    the homeowner has resided in the dwelling for the preceding 10 years;
(iii)    the combined income of the homeowner does not exceed 150% of the federal poverty level; and
(iv)    with the exception of §§ 9–104 and 9–105 of this title and § 11–2–111 of the Baltimore County Code, the homeowner does not receive any other property tax credit provided by Baltimore County.
(5)    (i)    Except as provided in subparagraph (ii) of this paragraph, the credit allowed under this subsection shall be applied automatically each year to the property tax due from an eligible homeowner.
(ii)    A homeowner may elect not to receive the credit under this subsection.
(iii)    If, in accordance with subparagraph (ii) of this paragraph, a homeowner elects not to receive the credit under this subsection, the homeowner may receive any other property tax credit provided by Baltimore County for which the homeowner is eligible.
(6)    (i)    The Department is responsible for administrative duties that relate to the application and determination of eligibility for a property tax credit under this subsection.
(ii)    Neither the Department nor the county may require a homeowner to file a separate application in order to receive the credit under this subsection.
(iii)    The county:
1.    shall reimburse the Department for the reasonable cost of administering the tax credit under this subsection; and
2.    may provide, by law, for regulations and procedures for the application and uniform processing of requests for the tax credit under this subsection.
(g)    (1)    In this subsection, “dwelling” has the meaning stated in § 9–105 of this title.
(2)    (i)    Subject to subparagraph (ii) of this paragraph, the governing body of Baltimore County may grant, by law, a property tax credit against the county property tax imposed on a dwelling that is owned by an individual:
1.    who has resided in the dwelling for at least 30 consecutive years;
2.    whose combined income, as defined in § 9–104 of this title, does not exceed $60,000; and
3.    who is at least 65 years old.
(ii)    The amount of the tax credit granted under this subsection shall equal 100% of any increase in the property tax imposed on the dwelling that is attributable to a county property tax rate that exceeds $1.10 for each $100 of assessment.
(3)    The governing body of Baltimore County may establish, by law:
(i)    the duration of the tax credit;
(ii)    additional eligibility criteria for the tax credit;
(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 tax credit.
(h)    (1)    (i)    In this subsection the following words have the meanings indicated.
(ii)    “Combined income” has the meaning stated in § 9–104 of this title.
(iii)    “Dwelling” has the meaning stated in § 9–104 of this title.
(iv)    “Hardship” means:
1.    an illness or accident–related injury of a homeowner or a member of the homeowner’s immediate family; or
2.    a property casualty event at a homeowner’s dwelling.
(v)    “Homeowner” has the meaning stated in § 9–104 of this title.
(2)    The governing body of Baltimore County may grant, by law, a property tax credit against the county property tax imposed on a dwelling that is owned by a homeowner whose combined income exceeds $60,000 if the homeowner demonstrates that:
(i)    the homeowner was denied the property tax credit under § 9–104 of this title for having a combined income that exceeds $60,000;
(ii)    the homeowner suffered a hardship in the calendar year that precedes the year in which the homeowner applies for the credit;
(iii)    the homeowner paid or incurred expenses relating to the hardship that resulted in significant financial distress for the homeowner; and
(iv)    the homeowner’s combined income would not have exceeded $60,000 if not for expenses related to the hardship.
(3)    The homeowner shall include, in the form required by the governing body of the county, an itemized list of all sources of income and expenses of the homeowner, including expenses related to the hardship.
(4)    The governing body of Baltimore County may establish, by law:
(i)    the amount and duration of the tax credit;
(ii)    additional eligibility criteria for the tax credit;
(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 tax credit.
(i)    (1)    (i)    In this subsection the following words have the meanings indicated.
(ii)    “Eligible construction” means construction of a new supermarket or any substantial renovation of an existing supermarket.
(iii)    “Supermarket” means a grocery store that has:
1.    all major food departments, including produce, meat, seafood, dairy, and canned and packaged goods;
2.    more than 50% of total sales derived from food sales; and
3.    more than 50% of total floor space dedicated to food sales.
(2)    The governing body of Baltimore County may grant, by law, a property tax credit under this subsection against the county personal property tax imposed on personal property that is owned by a supermarket that:
(i)    completes eligible construction; and
(ii)    is located in a food desert retail incentive area.
(3)    The governing body of Baltimore County shall, by law, designate what constitutes a food desert retail incentive area for purposes of the tax credit under this subsection.
(4)    A property tax credit granted under this subsection for a taxable year may not exceed the amount of property tax imposed on the personal property of a supermarket in that year.
(5)    The governing body of Baltimore County may establish, by law:
(i)    limits on the cumulative amount of property tax credits granted under this subsection;
(ii)    additional limitations on the amount of the credit;
(iii)    additional eligibility requirements for supermarkets to qualify for the tax credit under this subsection;
(iv)    additional criteria for what constitutes eligible construction that may qualify a supermarket for the tax credit under this subsection; and
(v)    any other provisions necessary to carry out this subsection.