§ 9-310. Charles County
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2023
Effective: June 1, 2023
MD Code, Tax - Property, § 9-310
§ 9-310. Charles County
(a) The governing body of Charles County may grant, by law, a property tax credit under this section against the county tax imposed on:
(b) The governing body of Charles County may provide for the conditions of eligibility and method of application for and the amount of the property tax credit authorized under subsection (a)(7) of this section.
(c)(1) The governing body of Charles County may, by law after a public hearing, designate as eligible for the tax credit under subsection (a)(8) of this section and the recordation tax exemption authorized under § 12-114 of this article geographically defined targeted areas of the county that the governing body determines are in transition from predominantly owner-occupied homes to predominantly rental dwellings.
(d) The governing body of Charles County may grant to new businesses locating in the county a county property tax credit for machinery and equipment used in manufacturing, assembling, processing, or refining products for sale or for new facilities in the generation of electricity and may define, fix, or limit the amount, terms, scope, and duration of any credit provided for or affirmed under this subsection.
(e)(1) To encourage the location and development of business operations and expansion of the employment base in Charles County, the governing body of Charles County and of a municipal corporation in Charles County may grant, by law, a property tax credit against the county and municipal corporation property tax imposed on any property owned or leased by a new or expanding business that creates 10 or more full-time jobs in an industry targeted for expansion by the Charles County Economic Development Commission.
(f)(1) The governing body of Charles County may grant a property tax credit against the county property tax imposed on real property that was formerly used solely as a tobacco barn if the real property:
(g)(1) The governing body of Charles County may grant a property tax credit against the county property tax imposed on renovated or rehabilitated business real property located in a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article.
(h)(1) The governing body of Charles County may grant, by law, a property tax credit against the county property tax imposed on real property that:
Real property subject to a perpetual conservation easement donated to the Conservancy for Charles County
(i)(1) The governing body of Charles County may grant, by law, a property tax credit against the county property tax imposed on real property that is subject to a perpetual conservation easement donated to the Conservancy for Charles County, Inc., or another qualified entity approved by the governing body.
(j)(1) The governing body of Charles County may grant, by law, a property tax credit against the county property tax imposed on real property that is owned by and used as the principal residence of an individual who is at least 65 years old and receives any benefit under the Social Security Act.
(k)(1)(i) In this subsection the following words have the meanings indicated.
(l)(1) In this subsection, “emergency responder” means an individual who is an active or retired volunteer member of a fire, rescue, or emergency medical services company in Charles County.
(2) The governing body of Charles County may grant, by law, a property tax credit against the county property tax imposed on real property that is owned and occupied as the principal residence of an emergency responder or an unmarried surviving spouse of a deceased emergency responder if the federal adjusted gross income of the emergency responder or the unmarried surviving spouse for the immediately preceding taxable year is $150,000 or less.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1988, c. 149; Acts 1989, c. 5, § 1; Acts 1989, c. 456; Acts 1993, c. 268; Acts 1998, c. 775, § 1, eff. July 1, 1998; Acts 1999, c. 547, § 1, eff. Oct. 1, 1999; Acts 2000, c. 390, § 1, eff. June 1, 2000; Acts 2001, c. 319, § 1, eff. June 1, 2001; Acts 2002, c. 90, § 1, eff. June 1, 2002; Acts 2010, c. 701, § 1, eff. June 1, 2010; Acts 2012, c. 413, § 1, eff. June 1, 2012; Acts 2014, c. 431, § 1, eff. June 1, 2014; Acts 2015, c. 70, § 1, eff. June 1, 2015; Acts 2017, c. 84, § 1, eff. June 1, 2017; Acts 2017, c. 85, § 1, eff. June 1, 2017; Acts 2023, c. 599, § 1, eff. June 1, 2023; Acts 2023, c. 600, § 1, eff. June 1, 2023.
Formerly Art. 81, § 9C.
MD Code, Tax - Property, § 9-310, MD TAX PROPERTY § 9-310
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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