(a) County tax - Mandatory.- The governing body of Baltimore County shall grant a property tax credit under this section against the county tax imposed on:
(1) real property that is owned by the Harford Park Improvement Association of Baltimore County, Incorporated;
(2) property that is:
(i) owned by the Lynch Point Improvement Association, Incorporated, of River Drive in Baltimore County; and
(ii) used only for a community or civic purpose;
(3) real property that is owned by the Chestnut Ridge Improvement Association of Baltimore County, Incorporated; and
(4) property that is:
(i) owned by the Relay Improvement Association of Baltimore County, Incorporated; and
(ii) used only for a community, civic, educational, recreational, or library purpose, if the use is not contingent on the payment of compensation, unless the compensation is used only to improve or maintain the property.
(b) County tax - Optional.- The governing body of Baltimore County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(1) real property that is owned by the Twin River Protective and Improvement Association, Incorporated;
(2) real property that is owned by the Bowley's Quarters Improvement Association, Incorporated;
(3) real property that is owned by the Oliver Beach Improvement Association, Incorporated;
(4) real property that is owned by the Baltimore County Game and Fish Association;
(5) real property that is owned by the Eastfield Civic Association, Incorporated;
(6) real property that is owned by the Rockaway Beach Improvement Association;
(7) real property that is used only for and occupied by the Fire Museum of Maryland;
(8) real property that is owned by the Carney Rod and Gun Club;
(9) real property improvements that promote business redevelopment, for which credit:
(i) the governing body shall define by law what improvements are eligible; and
(ii) on reassessment by the supervisor, the governing body shall determine the credit as a percentage of the actual cost of the improvements;
(10) each unit of a condominium (as both are defined in § 11-101 of the Real Property Article), if:
(i) the governing body of the county consults with the council of unit owners (as defined in § 11-101 of the Real Property Article) of the condominium; and
(ii) the council of unit owners provides services or maintains common elements (as defined in § 11-101 of the Real Property Article) that would otherwise be the responsibility of the county;
(11) dwellings, the land on which the dwelling is located and other improvements to the land if:
(i) the dwelling is in a homeowners' association where the dwelling has a declaration of covenants or restrictive covenants that may be enforced by an association of members;
(ii) the governing body of the county consults with the homeowners' association; and
(iii) the governing body of the county determines that the homeowners' association provides services that would otherwise be the responsibility of the county;
(12) real property that is:
(i) owned by the Rosa Ponselle Charitable Foundation, Incorporated, known as "Villa Pace"; and
(ii) not exempt under this article;
(13) agricultural land, not including any improvements, that is located in an agricultural preservation district;
(14) real property that is owned by Friends of the Oliver House, Inc.;
(15) real property that is owned by the Bird River Beach Community Association, Inc.;
(16) real property that is owned by Harewood Park Community League, Inc.;
(17) real property that is owned by any other nonprofit community association, civic league or organization, or recreational or athletic organization;
(18) personal property that is owned by the Genesee Valley Outdoor Learning Center, Inc.;
(19) real property that is owned by The Maryland State Game and Fish Protective Association, Inc.;
(20) personal property that is owned by Leadership Through Athletics, Inc.;
(21) real property that is owned by the Loreley Beach Community Association;
(22) real property that is owned by Civic League of Inverness, Inc.; and
(23) real property that is owned by the Rosewald Beach Civic League.
(c) Eligibility for tax credit for agricultural land; termination of credit.-
(1) A property owner is not eligible for a tax credit for agricultural land under subsection (b) of this section, and any such tax credit granted shall terminate, if the property owner:
(i) sells an easement over the property to the State; or
(ii) terminates the agricultural preservation district agreement.
(2) A property owner who has been granted a property tax credit for agricultural land under subsection (b) of this section, and who subsequently terminates the agricultural preservation district agreement shall be liable for:
(i) all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 10 years from the date that the agricultural preservation agreement was recorded;
(ii) interest on the total tax liability as required under § 14-605 of this article; and
(iii) a tax penalty as required under § 14-703 of this article.
(d) Tax credit for certain property owned by Gunpowder Valley Conservancy, Inc.-
(1) The governing body of Baltimore County or of a municipal corporation in Baltimore County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Gunpowder Valley Conservancy, Inc. that is used:
(i) to assist in the preservation of a natural area;
(ii) for the environmental education of the public;
(iii) generally to promote conservation; or
(iv) for the maintenance of:
1. a natural area for public use; or
2. a sanctuary for wildlife.
(2) The governing body of Baltimore County or of a municipal corporation in Baltimore County may provide, by law, for:
(i) the amount and duration of the property tax credit under this section; and
(ii) any other provision necessary to carry out the property tax credit under this section.
(a) County tax - Mandatory.- The governing body of Baltimore County shall grant a property tax credit under this section against the county tax imposed on:
(1) real property that is owned by the Harford Park Improvement Association of Baltimore County, Incorporated;
(2) property that is:
(i) owned by the Lynch Point Improvement Association, Incorporated, of River Drive in Baltimore County; and
(ii) used only for a community or civic purpose;
(3) real property that is owned by the Chestnut Ridge Improvement Association of Baltimore County, Incorporated; and
(4) property that is:
(i) owned by the Relay Improvement Association of Baltimore County, Incorporated; and
(ii) used only for a community, civic, educational, recreational, or library purpose, if the use is not contingent on the payment of compensation, unless the compensation is used only to improve or maintain the property.
(b) County tax - Optional.- The governing body of Baltimore County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(1) real property that is owned by the Twin River Protective and Improvement Association, Incorporated;
(2) real property that is owned by the Bowley's Quarters Improvement Association, Incorporated;
(3) real property that is owned by the Oliver Beach Improvement Association, Incorporated;
(4) real property that is owned by the Baltimore County Game and Fish Association;
(5) real property that is owned by the Eastfield Civic Association, Incorporated;
(6) real property that is owned by the Rockaway Beach Improvement Association;
(7) real property that is used only for and occupied by the Fire Museum of Maryland;
(8) real property that is owned by the Carney Rod and Gun Club;
(9) real property improvements that promote business redevelopment, for which credit:
(i) the governing body shall define by law what improvements are eligible; and
(ii) on reassessment by the supervisor, the governing body shall determine the credit as a percentage of the actual cost of the improvements;
(10) each unit of a condominium (as both are defined in § 11-101 of the Real Property Article), if:
(i) the governing body of the county consults with the council of unit owners (as defined in § 11-101 of the Real Property Article) of the condominium; and
(ii) the council of unit owners provides services or maintains common elements (as defined in § 11-101 of the Real Property Article) that would otherwise be the responsibility of the county;
(11) dwellings, the land on which the dwelling is located and other improvements to the land if:
(i) the dwelling is in a homeowners' association where the dwelling has a declaration of covenants or restrictive covenants that may be enforced by an association of members;
(ii) the governing body of the county consults with the homeowners' association; and
(iii) the governing body of the county determines that the homeowners' association provides services that would otherwise be the responsibility of the county;
(12) real property that is:
(i) owned by the Rosa Ponselle Charitable Foundation, Incorporated, known as "Villa Pace"; and
(ii) not exempt under this article;
(13) agricultural land, not including any improvements, that is located in an agricultural preservation district;
(14) real property that is owned by Friends of the Oliver House, Inc.;
(15) real property that is owned by the Bird River Beach Community Association, Inc.;
(16) real property that is owned by Harewood Park Community League, Inc.;
(17) real property that is owned by any other nonprofit community association, civic league or organization, or recreational or athletic organization;
(18) personal property that is owned by the Genesee Valley Outdoor Learning Center, Inc.;
(19) real property that is owned by The Maryland State Game and Fish Protective Association, Inc.;
(20) personal property that is owned by Leadership Through Athletics, Inc.;
(21) real property that is owned by the Loreley Beach Community Association;
(22) real property that is owned by Civic League of Inverness, Inc.; and
(23) real property that is owned by the Rosewald Beach Civic League.
(c) Eligibility for tax credit for agricultural land; termination of credit.-
(1) A property owner is not eligible for a tax credit for agricultural land under subsection (b) of this section, and any such tax credit granted shall terminate, if the property owner:
(i) sells an easement over the property to the State; or
(ii) terminates the agricultural preservation district agreement.
(2) A property owner who has been granted a property tax credit for agricultural land under subsection (b) of this section, and who subsequently terminates the agricultural preservation district agreement shall be liable for:
(i) all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 10 years from the date that the agricultural preservation agreement was recorded;
(ii) interest on the total tax liability as required under § 14-605 of this article; and
(iii) a tax penalty as required under § 14-703 of this article.
(d) Tax credit for certain property owned by Gunpowder Valley Conservancy, Inc.-
(1) The governing body of Baltimore County or of a municipal corporation in Baltimore County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Gunpowder Valley Conservancy, Inc. that is used:
(i) to assist in the preservation of a natural area;
(ii) for the environmental education of the public;
(iii) generally to promote conservation; or
(iv) for the maintenance of:
1. a natural area for public use; or
2. a sanctuary for wildlife.
(2) The governing body of Baltimore County or of a municipal corporation in Baltimore County may provide, by law, for:
(i) the amount and duration of the property tax credit under this section; and
(ii) any other provision necessary to carry out the property tax credit under this section.
(a) County tax - Mandatory.- The governing body of Baltimore County shall grant a property tax credit under this section against the county tax imposed on:
(1) real property that is owned by the Harford Park Improvement Association of Baltimore County, Incorporated;
(2) property that is:
(i) owned by the Lynch Point Improvement Association, Incorporated, of River Drive in Baltimore County; and
(ii) used only for a community or civic purpose;
(3) real property that is owned by the Chestnut Ridge Improvement Association of Baltimore County, Incorporated; and
(4) property that is:
(i) owned by the Relay Improvement Association of Baltimore County, Incorporated; and
(ii) used only for a community, civic, educational, recreational, or library purpose, if the use is not contingent on the payment of compensation, unless the compensation is used only to improve or maintain the property.
(b) County tax - Optional.- The governing body of Baltimore County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(1) real property that is owned by the Twin River Protective and Improvement Association, Incorporated;
(2) real property that is owned by the Bowley's Quarters Improvement Association, Incorporated;
(3) real property that is owned by the Oliver Beach Improvement Association, Incorporated;
(4) real property that is owned by the Baltimore County Game and Fish Association;
(5) real property that is owned by the Eastfield Civic Association, Incorporated;
(6) real property that is owned by the Rockaway Beach Improvement Association;
(7) real property that is used only for and occupied by the Fire Museum of Maryland;
(8) real property that is owned by the Carney Rod and Gun Club;
(9) real property improvements that promote business redevelopment, for which credit:
(i) the governing body shall define by law what improvements are eligible; and
(ii) on reassessment by the supervisor, the governing body shall determine the credit as a percentage of the actual cost of the improvements;
(10) each unit of a condominium (as both are defined in § 11-101 of the Real Property Article), if:
(i) the governing body of the county consults with the council of unit owners (as defined in § 11-101 of the Real Property Article) of the condominium; and
(ii) the council of unit owners provides services or maintains common elements (as defined in § 11-101 of the Real Property Article) that would otherwise be the responsibility of the county;
(11) dwellings, the land on which the dwelling is located and other improvements to the land if:
(i) the dwelling is in a homeowners' association where the dwelling has a declaration of covenants or restrictive covenants that may be enforced by an association of members;
(ii) the governing body of the county consults with the homeowners' association; and
(iii) the governing body of the county determines that the homeowners' association provides services that would otherwise be the responsibility of the county;
(12) real property that is:
(i) owned by the Rosa Ponselle Charitable Foundation, Incorporated, known as "Villa Pace"; and
(ii) not exempt under this article;
(13) agricultural land, not including any improvements, that is located in an agricultural preservation district;
(14) real property that is owned by Friends of the Oliver House, Inc.;
(15) real property that is owned by the Bird River Beach Community Association, Inc.;
(16) real property that is owned by Harewood Park Community League, Inc.;
(17) real property that is owned by any other nonprofit community association, civic league or organization, or recreational or athletic organization;
(18) personal property that is owned by the Genesee Valley Outdoor Learning Center, Inc.;
(19) real property that is owned by The Maryland State Game and Fish Protective Association, Inc.;
(20) personal property that is owned by Leadership Through Athletics, Inc.;
(21) real property that is owned by the Loreley Beach Community Association;
(22) real property that is owned by Civic League of Inverness, Inc.; and
(23) real property that is owned by the Rosewald Beach Civic League.
(c) Eligibility for tax credit for agricultural land; termination of credit.-
(1) A property owner is not eligible for a tax credit for agricultural land under subsection (b) of this section, and any such tax credit granted shall terminate, if the property owner:
(i) sells an easement over the property to the State; or
(ii) terminates the agricultural preservation district agreement.
(2) A property owner who has been granted a property tax credit for agricultural land under subsection (b) of this section, and who subsequently terminates the agricultural preservation district agreement shall be liable for:
(i) all property taxes that the owner would have been liable for if a property tax credit had not been granted under this section for a period not exceeding 10 years from the date that the agricultural preservation agreement was recorded;
(ii) interest on the total tax liability as required under § 14-605 of this article; and
(iii) a tax penalty as required under § 14-703 of this article.
(d) Tax credit for certain property owned by Gunpowder Valley Conservancy, Inc.-
(1) The governing body of Baltimore County or of a municipal corporation in Baltimore County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Gunpowder Valley Conservancy, Inc. that is used:
(i) to assist in the preservation of a natural area;
(ii) for the environmental education of the public;
(iii) generally to promote conservation; or
(iv) for the maintenance of:
1. a natural area for public use; or
2. a sanctuary for wildlife.
(2) The governing body of Baltimore County or of a municipal corporation in Baltimore County may provide, by law, for:
(i) the amount and duration of the property tax credit under this section; and
(ii) any other provision necessary to carry out the property tax credit under this section.
