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Statutes Text

Article - Tax - Property




§9–318.

    (a)    The governing body of Prince George’s County shall grant a property tax credit under this section against the county property tax imposed on:

        (1)    real property:

            (i)    owned by the Maryland Jaycees, Incorporated; and

            (ii)    used in the operation of a charitable nonprofit educational or rehabilitation institution of the kind that is exempted under § 7–202 of this article; and

        (2)    real property owned by the Prince George’s County Chamber of Commerce Foundation, Inc., if the real property:

            (i)    is acquired on or after November 24, 1973; and

            (ii)    is not used for a commercial purpose.

    (b)    (1)    The governing body of Prince George’s County may grant, by law, a property tax credit under this section against county property tax imposed on:

            (i)    real property that is:

                1.    owned by a nonprofit community civic association or corporation;

                2.    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:

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

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

            (ii)    real property that is owned by the Piscataway Hills Citizens Association;

            (iii)    real property that is improved to promote housing, community redevelopment, and business revitalization;

            (iv)    real property used by the property owner to provide child care for the children of at least 25 employees;

            (v)    real property that is:

                1.    owned by the American Center for Physics, Inc.;

                2.    leased by the American Center for Physics, Inc. to affiliated societies; and

                3.    used only for nonprofit activities relating to the advancement and diffusion of the knowledge of physics and its application to human welfare;

            (vi)    subject to the condition established under paragraph (6) of this subsection, residential real property that is located within an area that the governing body determines is adversely impacted by its proximity to a refuse disposal system for which a permit has been issued under § 9–204 of the Environment Article;

            (vii)    real property that is owned by the Kettering–Largo–Mitchellville Boys and Girls Club; and

            (viii)    agricultural land, including any farm improvement used in connection with an activity that is recognized by the Department as an approved agricultural activity, that is subject to State or county agricultural land preservation programs.

        (2)    The amount of a property tax credit granted under paragraph (1)(iii) of this subsection is a percentage of the actual cost of the improvements as the governing body of Prince George’s County determines after reassessment by the supervisor. The property tax credit may not be more than the increased tax that results from the improvements as the supervisor determines.

        (3)    A property tax credit granted under paragraph (1)(iii) of this subsection may not be granted for more than 5 years.

        (4)    The governing body of Prince George’s County shall define the improvements that are eligible for a tax credit under paragraph (1)(iii) of this subsection.

        (5)    For purposes of the property tax credit granted under paragraph (1)(iv) of this subsection:

            (i)    at least 50% of the employees whose children receive child care shall be employed by the property owner;

            (ii)    in order to qualify for the tax credit, the property owner shall provide the child care in an area of the property that is set aside and dedicated by the property owner exclusively for the child care; and

            (iii)    the amount of the tax credit may not exceed $1,000 or the amount of the county property tax attributable to the area of the property used for child care due in a taxable year, whichever is less.

        (6)    (i)    In this paragraph, “environmental surcharges” means tipping fees that:

                1.    are paid to the 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)(vi) of this subsection unless the governing body of Prince George’s County approves the use of environmental surcharges to offset the total amount of the property tax credits granted.

    (c)    The governing body of Prince George’s County may grant, by law, a property tax credit under this section against the county property tax or special district tax imposed on:

        (1)    property that is owned by the Chapel Hill Citizens’ Association;

        (2)    property that is:

            (i)    owned by the Clinton Boys and Girls Club; and

            (ii)    used only for nonprofit athletic recreation;

        (3)    property that is owned by the East Pines Citizens’ Association;

        (4)    property that is owned by the Lions Club of Bowie;

        (5)    property that is owned by the Prince George’s Jaycees, Incorporated;

        (6)    property that is owned by the Suitland Civic Association, Incorporated;

        (7)    real property that is:

            (i)    owned by the Prince George’s County Parks and Recreation Foundation; and

            (ii)    not used for a commercial purpose;

        (8)    property that is:

            (i)    owned by the Freestate Riding Club, Inc.; and

            (ii)    used only for nonprofit athletic recreation;

        (9)    property that is owned by a boys and girls club in Prince George’s County that is chartered by the Prince George’s County Boys and Girls Club, Incorporated;

        (10)    property that is owned by the Lake Arbor Foundation, Incorporated;

        (11)    property that is:

            (i)    owned by the George A. and Carmel D. Aman Memorial Trust; and

            (ii)    known as the George Washington House;

        (12)    property that:

            (i)    is owned by Crescent Cities Charities, Incorporated; and

            (ii)    is not exempt from taxation under Title 7 of this article; and

        (13)    property that is:

            (i)    owned by a nonprofit, tax–exempt community development corporation qualified under § 501(c)(3) of the Internal Revenue Code;

            (ii)    not used for a commercial purpose; and

            (iii)    located in Prince George’s County on Maryland Route 202 at the intersection with St. Joseph’s Drive.

    (d)    (1)    The governing body of Prince George’s County may grant, by law, a property tax credit against the county property tax imposed on owner–occupied, residential real property that is purchased from July 1, 2000 through June 30, 2002, specific to two geographic areas of Prince George’s County that:

            (i)    contain up to 2,500 single–family dwellings in the aggregate; and

            (ii)    are designated by the County Executive of Prince George’s County for participation in a demonstration project for neighborhood preservation and stabilization.

        (2)    In order to qualify for the credit under this subsection:

            (i)    for the 12–month period immediately prior to purchasing the property, the individual’s principal residence may not have been located in the geographic areas designated under this subsection, unless the individual was not an owner of the property that was the individual’s principal residence;

            (ii)    the designated geographic areas shall be located within two of the following areas:

                1.    a priority funding area, as defined in § 5–7B–02 of the State Finance and Procurement Article;

                2.    a revitalization tax credit district, as defined in § 10–235.02 established under the Prince George’s County Code; or

                3.    an enterprise zone, as defined in § 5–701 of the Economic Development Article; and

            (iii)    the residential real property must have been purchased in conformance with a resolution adopted by the County Executive that is approved by the County Council.

        (3)    The property tax credit shall equal:

            (i)    40% of the county property tax for each of the first 5 taxable years after the purchase of the real property;

            (ii)    35% of the county property tax for the 6th taxable year after the purchase of the real property;

            (iii)    30% of the county property tax for the 7th taxable year after the purchase of the real property;

            (iv)    25% of the county property tax for the 8th taxable year after the purchase of the real property;

            (v)    20% of the county property tax for the 9th taxable year after the purchase of the real property;

            (vi)    15% of the county property tax for the 10th taxable year after the purchase of the real property; and

            (vii)    0% of the county property tax for each taxable year thereafter.

        (4)    The property tax credit shall first apply to the taxable year beginning after the date of the purchase of the eligible real property.

        (5)    The governing body of Prince George’s County may provide, by law, for any other provision necessary to carry out the property tax credit under this subsection.

        (6)    (i)    The County Executive of Prince George’s County shall hold a public hearing prior to the final designation of the geographic areas under paragraph (1) of this subsection.

            (ii)    Designation of geographic areas shall be made by a resolution adopted by the County Executive and approved by the County Council.

        (7)    The Prince George’s County Department of Finance shall provide, on an annual basis to those individuals qualifying for the property tax credit under this subsection, a statement certifying qualification for the property tax credit and the amount of the property tax credit being granted. The statement may be provided on or with the annual property tax bill or in another manner as chosen by the local government.

        (8)    In order to be eligible for a property tax credit under this subsection, an individual shall apply for the credit at least 6 months after the title to the residential property has been transferred to the individual.

        (9)    The property tax credit granted under this subsection terminates on the sale of the property.

    (e)    (1)    A property owner who has been granted a property tax credit for agricultural land under subsection (b)(1)(viii) of this section and subsequently withdraws the property from a State or county agricultural land preservation program shall be liable for:

            (i)    all property taxes for which the property owner would have been liable if a property tax credit for agricultural land had not been granted under subsection (b)(1)(viii) of this section for a period not exceeding 10 years from the date that the property was subject to a State or county agricultural land preservation program;

            (ii)    interest on the total tax liability as required under § 14–605 of this article; and

            (iii)    a penalty as required under § 14–703 of this article.

        (2)    The governing body of Prince George’s County may provide, by law, any procedural or enforcement provision necessary to carry out this subsection.

    (f)    (1)    (i)    In this subsection the following words have the meanings indicated.

            (ii)    “Green business” means a business that is certified by Prince George’s County and:

                1.    primarily distributes, manufactures, markets, or sells green products;

                2.    primarily provides services relating to green products; or

                3.    primarily provides research and development relating to green products.

            (iii)    “Green product” means a product that:

                1.    is energy or water efficient;

                2.    uses healthy, nontoxic materials;

                3.    is made from recycled or renewable resources; or

                4.    makes current products more energy efficient.

        (2)    The governing body of Prince George’s County may grant, by law, a property tax credit against the county property tax imposed on real or personal property that is owned or leased by a certified green business.

        (3)    The governing body of Prince George’s County may provide, by law, for:

            (i)    criteria for eligibility and certification for the tax credit under this subsection;

            (ii)    the amount and duration of the tax credit under this subsection;

            (iii)    regulations and procedures for the application, certification, and uniform processing of requests for the tax credit; and

            (iv)    any other provision necessary to carry out the tax credit.

        (4)    (i)    The County Council and County Executive of Prince George’s County shall jointly appoint an advisory board to provide advice to the governing body of Prince George’s County regarding the implementation of paragraph (3) of this subsection.

            (ii)    A majority of the members of the advisory board shall be affiliated with a nonprofit environmental organization in the State.

    (g)    (1)    The governing body of a municipal corporation in Prince George’s County may, by resolution, establish revitalization districts for the purpose of encouraging redevelopment.

        (2)    The governing body of a municipal corporation in Prince George’s County may grant, by law, a property tax credit against the municipal corporation property tax imposed on real property located within a revitalization district established under this subsection that is:

            (i)    constructed or substantially redeveloped in conformance with adopted eligibility criteria; and

            (ii)    reassessed as a result of the construction or redevelopment at a higher value than that assessed prior to the construction or redevelopment.

        (3)    The governing body of a municipal corporation in Prince George’s County may provide by law:

            (i)    criteria for the designation of a revitalization district;

            (ii)    criteria for eligibility for the property tax credit under this subsection;

            (iii)    the amount and duration of the tax credit;

            (iv)    regulations and procedures for the application and uniform processing of requests for the tax credit; and

            (v)    any other provision necessary to carry out the tax credit under this subsection.

    (h)    (1)    The governing body of Prince George’s County may grant, by law, a property tax credit against the county property tax imposed on residential or commercial real property equipped with a security camera system on the exterior of the property for the purpose of crime prevention or reduction.

        (2)    (i)    Subject to subparagraph (ii) of this paragraph, the amount of the property tax credit granted under this subsection is equal to the purchase price of each security camera, excluding the costs of installation and accessories.

            (ii)    For any taxable year, the property tax credit may not exceed the lesser of:

                1.    $200 per security camera; or

                2.    $500 for a residential property or $750 for a commercial property.

        (3)    The governing body of Prince George’s County may provide, by law, for:

            (i)    additional eligibility criteria for the property tax credit under this subsection, including security camera specifications;

            (ii)    the duration of 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 under this subsection.

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

            (ii)    “Eligible construction” means construction of a new grocery store or any substantial renovation of an existing grocery store.

            (iii)    “Grocery store” means a 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 Prince George’s County may grant, by law, a property tax credit under this subsection against the county property tax imposed on personal property that is owned by a grocery store that:

            (i)    completes eligible construction; and

            (ii)    is located in a healthy food priority area.

        (3)    The governing body of Prince George’s County shall, by local ordinance, designate what constitutes a healthy food priority area for purposes of the tax credit under this subsection, based on the following factors:

            (i)    the availability of fresh fruit, vegetables, and other healthy foods in the area;

            (ii)    the income levels of local residents;

            (iii)    the transportation needs of local residents;

            (iv)    the availability of public transportation;

            (v)    any comments from municipal governments, if applicable; and

            (vi)    any other factors that the governing body considers relevant.

        (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 grocery store in that year.

        (5)    The governing body of Prince George’s 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 grocery stores to qualify for the tax credit under this subsection;

            (iv)    additional criteria for what constitutes eligible construction that may qualify a grocery store for the tax credit under this subsection; and

            (v)    any other provisions necessary to carry out this subsection.