(a) County and municipal corporation tax - Mandatory.-
(1) The governing body of Frederick County and of a municipal corporation in Frederick County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that:
(i) is owned by the Frederick Optimist Boy's Foundation, Incorporated; and
(ii) is not under a lease or rented commercially.
(2) In paragraph (1) of this subsection, commercial renting does not include the operation of a parking lot.
(b) County tax - Mandatory.-
(1) The governing body of Frederick County shall grant a property tax credit under this section against the county tax imposed on:
(i) real property that is owned by the Emmitsburg Civic Association, Incorporated; and
(ii) real property on which an improvement is made to an existing structure that is located in a historic district.
(2) A property tax credit granted under paragraph (1)(ii) of this subsection shall be:
(i) the following percentage of the increase that is due to the improvement:
1. 100% of the increase in the assessment of the real property in the 1st and 2nd taxable years that the improved structure is subject to the county property tax;
2. 80% of the increase in the assessment of the real property in the 3rd taxable year that the improved structure is subject to the county property tax;
3. 60% of the increase in the assessment of the real property in the 4th taxable year that the improved structure is subject to the county property tax; and
4. 40% of the increase in the assessment of the real property in the 5th taxable year that the structure is subject to the county property tax; and
(ii) ended after the 5th taxable year that the improved structure is subject to county property tax.
(c) County tax - Optional.-
(1) The governing body of Frederick County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(i) real property that is owned by Ruritan National;
(ii) real property that is owned by any Ruritan club that is affiliated with Ruritan National;
(iii) real property that is owned by a nonprofit community or civic association or corporation and is used only for:
1. a community, civic, educational, or recreational purpose; or
2. the conservation or preservation of wildlife; or
(iv) real property owned by the Audubon Society of Central Maryland, Inc. and appurtenant to the premises of the Audubon Society of Central Maryland, Inc., if the property is used only for:
1. the maintenance of a natural area for public use;
2. a sanctuary for wildlife;
3. the environmental education of the public; or
4. the general management of wildlife.
(2) Unless the compensation is used only to improve or maintain the real property, the use of the real property under paragraph (1)(iii) of this subsection may not be contingent on the payment of compensation.
(3) Unless the compensation is used only to improve or maintain the real property, the real property under paragraph (1)(iii) of this subsection may not be granted a property tax credit if failure to pay compensation is a reason to deny admission to or use of the property.
(d) Leased property used exclusively for public school educational purposes.- The governing body of Frederick County and of a municipal corporation in Frederick County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:
(1) leased to the Frederick County Board of County Commissioners or to the Frederick County Board of Education; and
(2) used exclusively for public school educational purposes.
(e) Certain properties owned by nonprofit schools.- The governing body of Frederick County and of a municipal corporation in Frederick County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:
(1) leased to a nonprofit school; and
(2) used exclusively for primary or secondary educational purposes.
(f) Application by taxpayer.- A taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year.
(g) Agricultural preservation land credit.-
(1) In this subsection, "agricultural preservation land" means:
(i) real property subject to an easement or other interest that is permanently conveyed or assigned to preserve the agricultural use of the real property; or
(ii) real property that the governing body of Frederick County has designated as being within an agricultural preservation district.
(2) The governing body of Frederick County may grant, by law, a property tax credit of up to 100% of any county property tax imposed on agricultural preservation land.
(3) The governing body of Frederick County may provide, by law, for any procedural or enforcement provisions necessary to carry out this subsection.
(4) Valuation and assessment of agricultural preservation land shall be made in the same manner as any other real property in the county.
(h) Agricultural preservation land credit - Buildings; implementation.-
(1) The governing body of Frederick County may grant, by law, a property tax credit under this section against the county property tax imposed on a building that is:
(i) located on land that qualifies for an agricultural use assessment; and
(ii) used in connection with an activity that is recognized by the Department as an approved agricultural activity.
(2) The governing body of Frederick County:
(i) shall develop criteria necessary to implement the credit;
(ii) shall designate an agency to administer the credit; and
(iii) may specify:
1. the amount and duration of the credit;
2. the qualifications and application procedures for the credit; and
3. any other requirement or procedure for granting or administration of the credit.
(i) Duration.-
(1) Except as provided under paragraph (2) of this subsection, a property tax credit granted under this section shall continue until the property is conveyed.
(2) A property tax credit granted under subsection (d), (e), or (g) of this section shall continue as long as the property is in compliance with the terms of that subsection.
(a) County and municipal corporation tax - Mandatory.-
(1) The governing body of Frederick County and of a municipal corporation in Frederick County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that:
(i) is owned by the Frederick Optimist Boy's Foundation, Incorporated; and
(ii) is not under a lease or rented commercially.
(2) In paragraph (1) of this subsection, commercial renting does not include the operation of a parking lot.
(b) County tax - Mandatory.-
(1) The governing body of Frederick County shall grant a property tax credit under this section against the county tax imposed on:
(i) real property that is owned by the Emmitsburg Civic Association, Incorporated; and
(ii) real property on which an improvement is made to an existing structure that is located in a historic district.
(2) A property tax credit granted under paragraph (1)(ii) of this subsection shall be:
(i) the following percentage of the increase that is due to the improvement:
1. 100% of the increase in the assessment of the real property in the 1st and 2nd taxable years that the improved structure is subject to the county property tax;
2. 80% of the increase in the assessment of the real property in the 3rd taxable year that the improved structure is subject to the county property tax;
3. 60% of the increase in the assessment of the real property in the 4th taxable year that the improved structure is subject to the county property tax; and
4. 40% of the increase in the assessment of the real property in the 5th taxable year that the structure is subject to the county property tax; and
(ii) ended after the 5th taxable year that the improved structure is subject to county property tax.
(c) County tax - Optional.-
(1) The governing body of Frederick County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(i) real property that is owned by Ruritan National;
(ii) real property that is owned by any Ruritan club that is affiliated with Ruritan National;
(iii) real property that is owned by a nonprofit community or civic association or corporation and is used only for:
1. a community, civic, educational, or recreational purpose; or
2. the conservation or preservation of wildlife; or
(iv) real property owned by the Audubon Society of Central Maryland, Inc. and appurtenant to the premises of the Audubon Society of Central Maryland, Inc., if the property is used only for:
1. the maintenance of a natural area for public use;
2. a sanctuary for wildlife;
3. the environmental education of the public; or
4. the general management of wildlife.
(2) Unless the compensation is used only to improve or maintain the real property, the use of the real property under paragraph (1)(iii) of this subsection may not be contingent on the payment of compensation.
(3) Unless the compensation is used only to improve or maintain the real property, the real property under paragraph (1)(iii) of this subsection may not be granted a property tax credit if failure to pay compensation is a reason to deny admission to or use of the property.
(d) Leased property used exclusively for public school educational purposes.- The governing body of Frederick County and of a municipal corporation in Frederick County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:
(1) leased to the Frederick County Board of County Commissioners or to the Frederick County Board of Education; and
(2) used exclusively for public school educational purposes.
(e) Certain properties owned by nonprofit schools.- The governing body of Frederick County and of a municipal corporation in Frederick County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:
(1) leased to a nonprofit school; and
(2) used exclusively for primary or secondary educational purposes.
(f) Application by taxpayer.- A taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year.
(g) Agricultural preservation land credit.-
(1) In this subsection, "agricultural preservation land" means:
(i) real property subject to an easement or other interest that is permanently conveyed or assigned to preserve the agricultural use of the real property; or
(ii) real property that the governing body of Frederick County has designated as being within an agricultural preservation district.
(2) The governing body of Frederick County may grant, by law, a property tax credit of up to 100% of any county property tax imposed on agricultural preservation land.
(3) The governing body of Frederick County may provide, by law, for any procedural or enforcement provisions necessary to carry out this subsection.
(4) Valuation and assessment of agricultural preservation land shall be made in the same manner as any other real property in the county.
(h) Agricultural preservation land credit - Buildings; implementation.-
(1) The governing body of Frederick County may grant, by law, a property tax credit under this section against the county property tax imposed on a building that is:
(i) located on land that qualifies for an agricultural use assessment; and
(ii) used in connection with an activity that is recognized by the Department as an approved agricultural activity.
(2) The governing body of Frederick County:
(i) shall develop criteria necessary to implement the credit;
(ii) shall designate an agency to administer the credit; and
(iii) may specify:
1. the amount and duration of the credit;
2. the qualifications and application procedures for the credit; and
3. any other requirement or procedure for granting or administration of the credit.
(i) Duration.-
(1) Except as provided under paragraph (2) of this subsection, a property tax credit granted under this section shall continue until the property is conveyed.
(2) A property tax credit granted under subsection (d), (e), or (g) of this section shall continue as long as the property is in compliance with the terms of that subsection.
(a) County and municipal corporation tax - Mandatory.-
(1) The governing body of Frederick County and of a municipal corporation in Frederick County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that:
(i) is owned by the Frederick Optimist Boy's Foundation, Incorporated; and
(ii) is not under a lease or rented commercially.
(2) In paragraph (1) of this subsection, commercial renting does not include the operation of a parking lot.
(b) County tax - Mandatory.-
(1) The governing body of Frederick County shall grant a property tax credit under this section against the county tax imposed on:
(i) real property that is owned by the Emmitsburg Civic Association, Incorporated; and
(ii) real property on which an improvement is made to an existing structure that is located in a historic district.
(2) A property tax credit granted under paragraph (1)(ii) of this subsection shall be:
(i) the following percentage of the increase that is due to the improvement:
1. 100% of the increase in the assessment of the real property in the 1st and 2nd taxable years that the improved structure is subject to the county property tax;
2. 80% of the increase in the assessment of the real property in the 3rd taxable year that the improved structure is subject to the county property tax;
3. 60% of the increase in the assessment of the real property in the 4th taxable year that the improved structure is subject to the county property tax; and
4. 40% of the increase in the assessment of the real property in the 5th taxable year that the structure is subject to the county property tax; and
(ii) ended after the 5th taxable year that the improved structure is subject to county property tax.
(c) County tax - Optional.-
(1) The governing body of Frederick County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(i) real property that is owned by Ruritan National;
(ii) real property that is owned by any Ruritan club that is affiliated with Ruritan National;
(iii) real property that is owned by a nonprofit community or civic association or corporation and is used only for:
1. a community, civic, educational, or recreational purpose; or
2. the conservation or preservation of wildlife; or
(iv) real property owned by the Audubon Society of Central Maryland, Inc. and appurtenant to the premises of the Audubon Society of Central Maryland, Inc., if the property is used only for:
1. the maintenance of a natural area for public use;
2. a sanctuary for wildlife;
3. the environmental education of the public; or
4. the general management of wildlife.
(2) Unless the compensation is used only to improve or maintain the real property, the use of the real property under paragraph (1)(iii) of this subsection may not be contingent on the payment of compensation.
(3) Unless the compensation is used only to improve or maintain the real property, the real property under paragraph (1)(iii) of this subsection may not be granted a property tax credit if failure to pay compensation is a reason to deny admission to or use of the property.
(d) Leased property used exclusively for public school educational purposes.- The governing body of Frederick County and of a municipal corporation in Frederick County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:
(1) leased to the Frederick County Board of County Commissioners or to the Frederick County Board of Education; and
(2) used exclusively for public school educational purposes.
(e) Certain properties owned by nonprofit schools.- The governing body of Frederick County and of a municipal corporation in Frederick County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property that is:
(1) leased to a nonprofit school; and
(2) used exclusively for primary or secondary educational purposes.
(f) Application by taxpayer.- A taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year.
(g) Agricultural preservation land credit.-
(1) In this subsection, "agricultural preservation land" means:
(i) real property subject to an easement or other interest that is permanently conveyed or assigned to preserve the agricultural use of the real property; or
(ii) real property that the governing body of Frederick County has designated as being within an agricultural preservation district.
(2) The governing body of Frederick County may grant, by law, a property tax credit of up to 100% of any county property tax imposed on agricultural preservation land.
(3) The governing body of Frederick County may provide, by law, for any procedural or enforcement provisions necessary to carry out this subsection.
(4) Valuation and assessment of agricultural preservation land shall be made in the same manner as any other real property in the county.
(h) Agricultural preservation land credit - Buildings; implementation.-
(1) The governing body of Frederick County may grant, by law, a property tax credit under this section against the county property tax imposed on a building that is:
(i) located on land that qualifies for an agricultural use assessment; and
(ii) used in connection with an activity that is recognized by the Department as an approved agricultural activity.
(2) The governing body of Frederick County:
(i) shall develop criteria necessary to implement the credit;
(ii) shall designate an agency to administer the credit; and
(iii) may specify:
1. the amount and duration of the credit;
2. the qualifications and application procedures for the credit; and
3. any other requirement or procedure for granting or administration of the credit.
(i) Duration.-
(1) Except as provided under paragraph (2) of this subsection, a property tax credit granted under this section shall continue until the property is conveyed.
(2) A property tax credit granted under subsection (d), (e), or (g) of this section shall continue as long as the property is in compliance with the terms of that subsection.
