§ 9-303

Maryland § 9-303

• Jurisdiction: Maryland
• Article gtp: Tax - Property
• Title: 9

Text

(a) The governing body of Anne Arundel County and of a municipal corporation in Anne Arundel County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:

(1) property that is:

(i) owned by the United States Naval Academy Alumni Association, Incorporated;

(ii) located at the corner of College Avenue and King George Street in Annapolis, Maryland; and

(iii) known as Ogle Hall;

(2) property that is:

(i) owned by the Naval Academy Athletic Association; and

(ii) used for athletic events and purposes;

(3) real property that is owned by the Three Rivers Sportsmen, Incorporated; and

(4) property that is owned by the Maryland Ornithological Society, Incorporated.

(b) (1) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation tax imposed on real property that is:

(i) owned by a nonprofit community civic association or corporation; and

(ii) dedicated by plat or deed restriction to the use of the lot owners in the community, if the use is not contingent on the payment of:

1. dues to the association or corporation, unless the dues are used only to improve or maintain the property of the community; or

2. compensation for admission to or use of the property, unless the compensation is used only to improve or maintain the property of the community.

(2) The governing body of Anne Arundel County may grant, by law, a property tax credit under this section against the county tax imposed on real property that is:

(i) owned by the Village Commons Community Center, Incorporated; or

(ii) leased by Anne Arundel Community College at Arundel Mills.

(3) (i) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation tax imposed on real property that is owned by Habitat for Humanity of the Chesapeake, Incorporated.

(ii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. the amount, terms, scope, and duration of the credit granted under this paragraph; and

2. any other provision necessary to administer the credit granted under this paragraph.

(4) (i) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:

1. leased to a public charter school, as defined in § 9–102 of the Education Article; and

2. used exclusively for primary or secondary educational purposes.

(ii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. the amount and duration of the tax credit under this paragraph;

2. additional eligibility criteria for the tax credit under this paragraph, including a requirement that the tax credit benefit the public charter school;

3. regulations and procedures for the application and uniform processing of requests for the tax credit; and

4. any other provision necessary to carry out the credit under this paragraph.

(5) (i) 1. In this paragraph the following words have the meanings indicated.

2. “Benefit corporation” means a Maryland corporation that elects to be a benefit corporation and complies with Title 5, Subtitle 6C of the Corporations and Associations Article.

3. “Benefit limited liability company” means a Maryland limited liability company that elects to be a benefit limited liability company and complies with Title 4A, Subtitle 12 of the Corporations and Associations Article.

(ii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on real or personal property that is:

1. owned or leased by a benefit corporation or benefit limited liability company;

2. not used for residential purposes; and

3. used in a trade or business by a benefit corporation or benefit limited liability company.

(iii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. additional eligibility criteria for the tax credit;

2. the amount of the tax credit;

3. the duration of the tax credit, for a period not to exceed 10 years;

4. regulations and procedures for the application, certification, and uniform processing of requests for the tax credit;

5. a limitation on the aggregate amount of tax credits granted under this paragraph; and

6. any other provision necessary to carry out the tax credit under this paragraph.

(6) (i) 1. In this paragraph the following words have the meanings indicated.

2. “Blind individual” means an individual who has a permanent impairment of both eyes that:

A. causes central visual acuity, with corrective glasses, of 20/200 or less in the better eye; or

B. causes central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye.

3. “Dwelling house” means real property that:

A. is the legal residence of a blind individual;

B. is occupied by not more than two families; and

C. includes the lot or curtilage, and structures necessary to use the real property as a residence.

(ii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on $15,000 of the assessment value of a dwelling house that is owned by a blind individual.

(iii) 1. Except as provided in subsubparagraph 2 of this subparagraph, if a property tax credit under this paragraph is granted, it shall be granted in addition to any property tax exemption authorized by law.

2. An individual may not receive both a property tax credit under this paragraph and an exemption under § 7–208 of this article.

(iv) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. regulations and procedures for the application and uniform processing of requests for the tax credit; and

2. any other provision necessary to administer the tax credit under this paragraph.

(7) (i) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation property tax imposed on real property that is owned by and used as the principal residence of an individual who is at least 62 years old and of limited income.

(ii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. the amount and duration of the property tax credit under this paragraph;

2. income eligibility criteria and any additional eligibility criteria for the tax credit;

3. regulations and procedures for the application and uniform processing of requests for the tax credit; and

4. any other provision necessary to administer the tax credit under this paragraph.

(8) (i) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of the real property on which an improvement is substantially completed if:

1. the property is owned by a business having at least 25 employees; and

2. the improvement contains an area set aside and dedicated exclusively for a child care center that is:

A. registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article; or

B. licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.

(ii) The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.

(iii) Subject to subparagraph (ii) of this paragraph, the governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. the amount and duration of the property tax credit under this paragraph; and

2. any other provision necessary to carry out the property tax credit under this paragraph.

(9) (i) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of real property, including any improvement, that contains an area set aside and dedicated exclusively for a day care center that is:

1. registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article;

2. licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;

3. licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health – General Article; or

4. licensed as a day care center for adults under Title 14, Subtitle 3 of the Health – General Article.

(ii) The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.

(iii) Subject to subparagraph (ii) of this paragraph, the governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may provide, by law, for:

1. the amount of the property tax credit under this paragraph;

2. the duration of a property tax credit under this paragraph; and

3. any other provision necessary to carry out this paragraph.

(iv) A credit under this paragraph may not be granted if the real property qualifies for a credit under paragraph (8) of this subsection.

(10) (i) 1. In this paragraph the following words have the meanings indicated.

2. “Eligible construction” means construction of a new supermarket or any substantial renovation of an existing supermarket.

3. “Supermarket” means a grocery store that has:

A. all major food departments, including produce, meat, seafood, dairy, and canned and packaged goods;

B. more than 50% of total sales derived from food sales; and

C. more than 50% of total floor space dedicated to food sales.

(ii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may grant, by law, a property tax credit under this paragraph against the county or municipal corporation personal property tax imposed on personal property that is owned by a supermarket that:

1. completes eligible construction; and

2. is located in a food desert retail incentive area.

(iii) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County shall, by law, designate what constitutes a food desert retail incentive area for purposes of the tax credit under this paragraph.

(iv) A property tax credit granted under this paragraph for a taxable year may not exceed the amount of property tax imposed on the personal property of a supermarket in that year.

(v) The governing body of Anne Arundel County or of a municipal corporation in Anne Arundel County may establish, by law:

1. limits on the cumulative amount of property tax credits granted under this paragraph;

2. additional limitations on the amount of the credit;

3. additional eligibility requirements for supermarkets to qualify for the tax credit under this paragraph;

4. additional criteria for what constitutes eligible construction that may qualify a supermarket for the tax credit under this paragraph; and

5. any other provisions necessary to carry out this paragraph.

(c) The governing body of Anne Arundel County shall grant a property tax credit under this section against county property tax imposed on real property that is owned by the Davidsonville Ruritan Foundation, Incorporated.

(d) The governing body of Anne Arundel County may grant, by law, a property tax credit under this section against the county tax imposed on real property that is subject to the State’s or county’s agricultural land preservation program.