§ 9-317. Montgomery County
West's Annotated Code of MarylandTax-PropertyEffective: May 8, 2020
Effective: May 8, 2020
MD Code, Tax - Property, § 9-317
§ 9-317. Montgomery County
(a) The governing body of Montgomery County and of a municipal corporation in Montgomery County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:
(b)(1) The governing body of Montgomery County or of a municipal corporation in Montgomery County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
1. a structure or project constructed or substantially rehabilitated under § 8 of the United States Housing Act of 19371 primarily for occupancy by elderly individuals;
B. on application of the property owner, certified by the Montgomery County Department of Housing and Community Development or the municipal corporation department responsible for certification, whichever is applicable, as meeting the qualifications for a tax credit pursuant to the criteria established by Montgomery County or a municipal corporation in Montgomery County under paragraph (3) of this subsection; and
(c)(1) The governing body of Montgomery County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(d) The governing body of Montgomery County may grant, by law, a property tax credit under this section against the county property tax imposed on the portion of real property that is owned by the American Association of Blood Banks, Incorporated or leased by the American Association of Blood Banks, Incorporated under a lease of 50 years or more and that is necessary for and actually used exclusively for the charitable or educational purposes of that organization.
(e)(1) In this subsection, “dwelling unit” means a building or portion of a building providing complete living facilities for not more than one family, including, at a minimum, facilities for cooking, sanitation, and sleeping.
(2) The governing body of Montgomery County may grant, by law, to a total of 1,500 dwelling units, 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, in specific geographic areas of Montgomery County that:
(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; and
(8) The Montgomery 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.
(ii) A property owner who purchases residential real property for which the property tax credit has been terminated under this paragraph may apply for, and may be granted, a separate property tax credit if the property owner and the residential real property otherwise meet the conditions of this subsection.
(f)(1)(i) In this subsection the following words have the meanings indicated.
3. A. is located within the area encompassed by the Glenmont Shopping Center area, the Metro Station/Layhill Triangle Block, the Winexburg Manor Apartments area, the Glenmont Forest Apartments area, and the Privacy World area of the Glenmont Sector Plan developed by the Montgomery County Planning Department;
(4) The lessor of real property granted a credit under paragraph (2)(i) of this subsection shall reduce the amount of taxes for which an eligible business entity is contractually liable under the lease agreement by the amount of any credit granted under paragraph (2)(i) of this subsection for improvements made by the eligible business entity.
(g)(1)(i) In this subsection the following words have the meanings indicated.
(h)(1)(i) In this subsection the following words have the meanings indicated.
(2) The governing body of Montgomery County may grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling located in Montgomery County that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9-105 of this title.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 769; Acts 1987, c. 11, § 1; Acts 1988, c. 6, § 1; Acts 1995, c. 229, § 1, eff. July 1, 1995; Acts 1997, c. 700, § 1, eff. July 1, 1997; Acts 2000, c. 653, § 1, eff. June 1, 2000; Acts 2010, c. 707, § 1, eff. June 1, 2010; Acts 2011, c. 65, § 1, eff. April 12, 2011; Acts 2012, c. 135, § 1, eff. June 1, 2012; Acts 2013, c. 134, § 1, eff. June 1, 2013; Acts 2013, c. 135, § 1, eff. June 1, 2013; Acts 2017, c. 118, § 1, eff. June 1, 2017; Acts 2017, c. 129, § 1, eff. July 1, 2017; Acts 2020, c. 628, § 1, eff. May 8, 2020.
Formerly Art. 81, § 9C.
Footnotes
42 U.S.C.A. § 1437f.
MD Code, Tax - Property, § 9-317, MD TAX PROPERTY § 9-317
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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