2013 Maryland Code
TAX - PROPERTY
§ 9-305 - Baltimore County

§9-305.

(a) 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) 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) (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) (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.