§ 9-323. Washington County [Amendment subject to abrogation].
(a) County or municipal corporation tax - Optional.-
(1) The governing body of Washington County or of a municipal corporation in Washington County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
(i) new construction or on an improvement to existing property;
(ii) property that is:
1. owned by a nonprofit civic association;
2. used only for a community, civic, educational, or library purpose; and
3. unless the compensation is used only to improve or maintain the property, use of the property is not contingent on the payment of compensation for admission to or use of the property and failure to pay compensation is not a reason to deny admission to or use of the property;
(iii) real property that is owned by the Women's Club of Hagerstown, Inc.;
(iv) property that is owned by the Rohrersville Cornet Band of Washington County;
(v) real property that is owned and occupied as the principal residence of an individual serving as:
1. a volunteer firefighter;
2. a member of the fire police; or
3. an emergency medical technician; or
(vi) real property that is owned by the Hagerstown Soccer Club, Inc.
(2) The law adopted under paragraph (1)(i) of this subsection shall specify:
(i) the qualifications for the tax credit;
(ii) the amount of the property tax credit, based on a percentage of the cost of any new construction or of any improvement to existing property, and not based on the increase in the assessment; and
(iii) the duration of the tax credit.
(3) In authorizing a credit under paragraph (1)(v) of this subsection, the governing body of the county or municipal corporation may provide, by law, for:
(i) the amount of the credit;
(ii) the duration of the credit; and
(iii) any other provision necessary to administer the credit.
(b) County tax - Mandatory.-
(1) The governing body of Washington County shall grant a property tax credit under this section against the county property tax imposed on:
(i) property that is owned by the District 15 Civic Association, Incorporated, of Big Pool, Maryland; 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;
4. 40% of the increase in the assessment of the real property in the 5th taxable year that the improved 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.- The governing body of Washington County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(1) personal property that is owned by Mid-East Milk Lab Services, Incorporated; and
(2) real property that is subject to the county's agricultural land preservation program.
(d) County tax - Qualifying business.-
(1) In this subsection, "qualifying business" means an industrial or commercial business that is or will be doing business in Washington County, employing five or more full-time employees on a regular basis, and that is initially building or making substantial improvements or otherwise undertaking new construction work.
(2) Notwithstanding § 9-301(b) of this subtitle and subject to paragraph (4) of this subsection, the governing body of Washington County may grant to a qualifying business a property tax credit against all or part of the county property tax levied on real or personal property of the qualifying business for a period not exceeding 5 years.
(3) A property tax credit granted under this subsection may phase in the payment of county property taxes over the period of the credit.
(4) The governing body of Washington County may grant a property tax credit under this subsection only at a public meeting. The decision of the governing body shall be included in its minutes.
(e) County tax - Renovated or rehabilitated business.-
(1) The governing body of Washington 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.
(2) Except as otherwise provided in this subsection, the governing body of the county may provide, by law, for:
(i) the amount of the credit;
(ii) the duration of the credit; and
(iii) any other provision necessary to administer the credit.
(3) A tax credit under this subsection may not exceed the amount of additional property tax assessed as a result of the renovation or rehabilitation.
(4) A tax credit under this subsection is available to a qualified property for no more than 5 years.
(f) Certain residential real property that is not a dwelling and for which current year's assessment exceeds the prior year's assessment.-
(1) In this subsection, "taxable assessment" means the assessment on which the county property tax rate was imposed in the preceding taxable year, adjusted by the phased-in assessment increase resulting from a revaluation under § 8-104(c)(1)(iii) of this article, less the amount of any assessment on which a property tax credit under this subsection is granted.
(2) The governing body of Washington County or the governing body of a municipal corporation in Washington County may grant, by law, a tax credit against the county or municipal corporation property tax imposed on residential real property:
(i) that is not a dwelling as defined in § 9-105 of this title; and
(ii) for which the current year's taxable assessment exceeds the prior year's taxable assessment by more than the applicable credit percentage established by the governing body under paragraph (3) of this subsection.
(3) The governing body of Washington County or the governing body of a municipal corporation in Washington County may provide, by law, for:
(i) the applicable credit percentage for purposes of paragraph (2)(ii) of this subsection;
(ii) the amount of the tax credit under this subsection;
(iii) additional eligibility criteria for the tax credit under this subsection;
(iv) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(v) any other provision necessary to carry out the credit under this subsection.
(4) The governing body of Washington County or the governing body of a municipal corporation in Washington County shall consult with the Department as they develop the provisions under paragraph (3) of this subsection.
§ 9-323. Washington County [Amendment subject to abrogation].
(a) County or municipal corporation tax - Optional.-
(1) The governing body of Washington County or of a municipal corporation in Washington County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
(i) new construction or on an improvement to existing property;
(ii) property that is:
1. owned by a nonprofit civic association;
2. used only for a community, civic, educational, or library purpose; and
3. unless the compensation is used only to improve or maintain the property, use of the property is not contingent on the payment of compensation for admission to or use of the property and failure to pay compensation is not a reason to deny admission to or use of the property;
(iii) real property that is owned by the Women's Club of Hagerstown, Inc.;
(iv) property that is owned by the Rohrersville Cornet Band of Washington County;
(v) real property that is owned and occupied as the principal residence of an individual serving as:
1. a volunteer firefighter;
2. a member of the fire police; or
3. an emergency medical technician; or
(vi) real property that is owned by the Hagerstown Soccer Club, Inc.
(2) The law adopted under paragraph (1)(i) of this subsection shall specify:
(i) the qualifications for the tax credit;
(ii) the amount of the property tax credit, based on a percentage of the cost of any new construction or of any improvement to existing property, and not based on the increase in the assessment; and
(iii) the duration of the tax credit.
(3) In authorizing a credit under paragraph (1)(v) of this subsection, the governing body of the county or municipal corporation may provide, by law, for:
(i) the amount of the credit;
(ii) the duration of the credit; and
(iii) any other provision necessary to administer the credit.
(b) County tax - Mandatory.-
(1) The governing body of Washington County shall grant a property tax credit under this section against the county property tax imposed on:
(i) property that is owned by the District 15 Civic Association, Incorporated, of Big Pool, Maryland; 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;
4. 40% of the increase in the assessment of the real property in the 5th taxable year that the improved 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.- The governing body of Washington County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(1) personal property that is owned by Mid-East Milk Lab Services, Incorporated; and
(2) real property that is subject to the county's agricultural land preservation program.
(d) County tax - Qualifying business.-
(1) In this subsection, "qualifying business" means an industrial or commercial business that is or will be doing business in Washington County, employing five or more full-time employees on a regular basis, and that is initially building or making substantial improvements or otherwise undertaking new construction work.
(2) Notwithstanding § 9-301(b) of this subtitle and subject to paragraph (4) of this subsection, the governing body of Washington County may grant to a qualifying business a property tax credit against all or part of the county property tax levied on real or personal property of the qualifying business for a period not exceeding 5 years.
(3) A property tax credit granted under this subsection may phase in the payment of county property taxes over the period of the credit.
(4) The governing body of Washington County may grant a property tax credit under this subsection only at a public meeting. The decision of the governing body shall be included in its minutes.
(e) County tax - Renovated or rehabilitated business.-
(1) The governing body of Washington 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.
(2) Except as otherwise provided in this subsection, the governing body of the county may provide, by law, for:
(i) the amount of the credit;
(ii) the duration of the credit; and
(iii) any other provision necessary to administer the credit.
(3) A tax credit under this subsection may not exceed the amount of additional property tax assessed as a result of the renovation or rehabilitation.
(4) A tax credit under this subsection is available to a qualified property for no more than 5 years.
(f) Certain residential real property that is not a dwelling and for which current year's assessment exceeds the prior year's assessment.-
(1) In this subsection, "taxable assessment" means the assessment on which the county property tax rate was imposed in the preceding taxable year, adjusted by the phased-in assessment increase resulting from a revaluation under § 8-104(c)(1)(iii) of this article, less the amount of any assessment on which a property tax credit under this subsection is granted.
(2) The governing body of Washington County or the governing body of a municipal corporation in Washington County may grant, by law, a tax credit against the county or municipal corporation property tax imposed on residential real property:
(i) that is not a dwelling as defined in § 9-105 of this title; and
(ii) for which the current year's taxable assessment exceeds the prior year's taxable assessment by more than the applicable credit percentage established by the governing body under paragraph (3) of this subsection.
(3) The governing body of Washington County or the governing body of a municipal corporation in Washington County may provide, by law, for:
(i) the applicable credit percentage for purposes of paragraph (2)(ii) of this subsection;
(ii) the amount of the tax credit under this subsection;
(iii) additional eligibility criteria for the tax credit under this subsection;
(iv) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(v) any other provision necessary to carry out the credit under this subsection.
(4) The governing body of Washington County or the governing body of a municipal corporation in Washington County shall consult with the Department as they develop the provisions under paragraph (3) of this subsection.
§ 9-323. Washington County [Amendment subject to abrogation].
(a) County or municipal corporation tax - Optional.-
(1) The governing body of Washington County or of a municipal corporation in Washington County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
(i) new construction or on an improvement to existing property;
(ii) property that is:
1. owned by a nonprofit civic association;
2. used only for a community, civic, educational, or library purpose; and
3. unless the compensation is used only to improve or maintain the property, use of the property is not contingent on the payment of compensation for admission to or use of the property and failure to pay compensation is not a reason to deny admission to or use of the property;
(iii) real property that is owned by the Women's Club of Hagerstown, Inc.;
(iv) property that is owned by the Rohrersville Cornet Band of Washington County;
(v) real property that is owned and occupied as the principal residence of an individual serving as:
1. a volunteer firefighter;
2. a member of the fire police; or
3. an emergency medical technician; or
(vi) real property that is owned by the Hagerstown Soccer Club, Inc.
(2) The law adopted under paragraph (1)(i) of this subsection shall specify:
(i) the qualifications for the tax credit;
(ii) the amount of the property tax credit, based on a percentage of the cost of any new construction or of any improvement to existing property, and not based on the increase in the assessment; and
(iii) the duration of the tax credit.
(3) In authorizing a credit under paragraph (1)(v) of this subsection, the governing body of the county or municipal corporation may provide, by law, for:
(i) the amount of the credit;
(ii) the duration of the credit; and
(iii) any other provision necessary to administer the credit.
(b) County tax - Mandatory.-
(1) The governing body of Washington County shall grant a property tax credit under this section against the county property tax imposed on:
(i) property that is owned by the District 15 Civic Association, Incorporated, of Big Pool, Maryland; 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;
4. 40% of the increase in the assessment of the real property in the 5th taxable year that the improved 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.- The governing body of Washington County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(1) personal property that is owned by Mid-East Milk Lab Services, Incorporated; and
(2) real property that is subject to the county's agricultural land preservation program.
(d) County tax - Qualifying business.-
(1) In this subsection, "qualifying business" means an industrial or commercial business that is or will be doing business in Washington County, employing five or more full-time employees on a regular basis, and that is initially building or making substantial improvements or otherwise undertaking new construction work.
(2) Notwithstanding § 9-301(b) of this subtitle and subject to paragraph (4) of this subsection, the governing body of Washington County may grant to a qualifying business a property tax credit against all or part of the county property tax levied on real or personal property of the qualifying business for a period not exceeding 5 years.
(3) A property tax credit granted under this subsection may phase in the payment of county property taxes over the period of the credit.
(4) The governing body of Washington County may grant a property tax credit under this subsection only at a public meeting. The decision of the governing body shall be included in its minutes.
(e) County tax - Renovated or rehabilitated business.-
(1) The governing body of Washington 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.
(2) Except as otherwise provided in this subsection, the governing body of the county may provide, by law, for:
(i) the amount of the credit;
(ii) the duration of the credit; and
(iii) any other provision necessary to administer the credit.
(3) A tax credit under this subsection may not exceed the amount of additional property tax assessed as a result of the renovation or rehabilitation.
(4) A tax credit under this subsection is available to a qualified property for no more than 5 years.
(f) Certain residential real property that is not a dwelling and for which current year's assessment exceeds the prior year's assessment.-
(1) In this subsection, "taxable assessment" means the assessment on which the county property tax rate was imposed in the preceding taxable year, adjusted by the phased-in assessment increase resulting from a revaluation under § 8-104(c)(1)(iii) of this article, less the amount of any assessment on which a property tax credit under this subsection is granted.
(2) The governing body of Washington County or the governing body of a municipal corporation in Washington County may grant, by law, a tax credit against the county or municipal corporation property tax imposed on residential real property:
(i) that is not a dwelling as defined in § 9-105 of this title; and
(ii) for which the current year's taxable assessment exceeds the prior year's taxable assessment by more than the applicable credit percentage established by the governing body under paragraph (3) of this subsection.
(3) The governing body of Washington County or the governing body of a municipal corporation in Washington County may provide, by law, for:
(i) the applicable credit percentage for purposes of paragraph (2)(ii) of this subsection;
(ii) the amount of the tax credit under this subsection;
(iii) additional eligibility criteria for the tax credit under this subsection;
(iv) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(v) any other provision necessary to carry out the credit under this subsection.
(4) The governing body of Washington County or the governing body of a municipal corporation in Washington County shall consult with the Department as they develop the provisions under paragraph (3) of this subsection.
