§ 9-318. Prince George's County
West's Annotated Code of MarylandTax-PropertyEffective: May 8, 2020
Effective: May 8, 2020
MD Code, Tax - Property, § 9-318
§ 9-318. Prince George's County
(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:
(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:
(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;
(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.
(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:
(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:
(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.
(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;
(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.
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
(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.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 117; Acts 1986, c. 532; Acts 1989, c. 359; Acts 1990, c. 6, § 2; Acts 1991, c. 230; Acts 1991, c. 594; Acts 1994, c. 390, § 1, eff. July 1, 1994; Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 1997, c. 14, § 1, eff. April 8, 1997; Acts 1999, c. 460, § 1, eff. Oct. 1, 1999; Acts 2000, c. 50, § 1, eff. July 1, 2000; Acts 2000, c. 662, § 1, eff. June 1, 2000; Acts 2001, c. 29, § 1, eff. April 10, 2001; Acts 2001, c. 538, § 1, eff. June 1, 2001; Acts 2001, c. 548, § 1, eff. June 1, 2001; Acts 2004, c. 265, § 1, eff. June 1, 2004; Acts 2007, c. 360, § 1, eff. June 1, 2007; Acts 2008, c. 307, § 1, eff. Oct. 1, 2008; Acts 2008, c. 364, § 1, eff. June 1, 2008; Acts 2008, c. 365, § 1, eff. June 1, 2008; Acts 2009, c. 256, § 1, eff. June 1, 2009; Acts 2009, c. 257, § 1, eff. June 1, 2009; Acts 2011, c. 476, § 1, eff. June 1, 2011; Acts 2019, c. 157, § 1, eff. June 1, 2019; Acts 2019, c. 158, § 1, eff. June 1, 2019; Acts 2020, c. 628, § 1, eff. May 8, 2020.
Formerly Art. 81, §§ 9, 9C.
MD Code, Tax - Property, § 9-318, MD TAX PROPERTY § 9-318
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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