Section 9-308 - Carroll County.
§ 9-308. Carroll County.
(a) County tax - Mandatory.-
(1) The governing body of Carroll County shall grant a property tax credit under this section against the county tax imposed on:
(i) real property that is:
1. owned by a nonprofit community or civic improvement association or corporation; and
2. used only for a community, civic, educational, or library purpose, if:
A. unless the compensation is used only to improve or maintain the property, the use is not contingent on the payment of compensation; and
B. unless the compensation is used only to improve or maintain the property, failure to pay compensation is not a reason to deny admission to or use of the property; 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 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.
(b) County tax - Optional.-
(1) The governing body of Carroll County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(i) real property that is:
1. owned by the Maryland Jaycees Foundation, Incorporated, of Carroll County; and
2. located at 602 Johahn Drive in Westminster, Maryland; and
(ii) real property that is:
1. leased by the Sykesville Little League, Incorporated;
2. located east of Obrecht Road in the 5th election district of Carroll County; and
3. used only by the Sykesville Little League, Incorporated.
(2) A property tax credit granted under paragraph (1)(i) of this subsection shall continue in effect until the property is conveyed.
(c) Real property used as principal residence owned by certain individuals age 65 and of limited income.-
(1) The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on real property used as a principal residence and owned by certain classes of individuals, as specified by the governing body of Carroll County, who are at least 65 years old and who are of limited income.
(2) The governing body of Carroll County may provide, by law, for:
(i) eligibility criteria for the credit under this subsection;
(ii) the amount and duration of the tax credit under this subsection;
(iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(iv) any other provision necessary to carry out the credit under this section.
(d) Real property that is renovated, upgraded, or rehabilitated in designated areas.-
(1) The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on real property that is:
(i) located in designated geographic regions of the county;
(ii) owned by specified classes of persons; and
(iii) renovated, upgraded, or rehabilitated in accordance with eligibility criteria established by the county.
(2) The governing body of Carroll County, by law, may:
(i) specify the geographic areas of the county, classes of owners, and types of improvements to property eligible for the tax credit;
(ii) establish the amount and duration of the tax credit;
(iii) establish eligibility criteria for the tax credit; and
(iv) provide for any other provision necessary to carry out the tax credit under this section.
(e) Nonresidential property with environmentally friendly technologies.-
(1) The governing body of Carroll County may grant, by law, a property tax credit against the county property tax imposed on property on which a person installs environmentally friendly or "green" technologies, including conserving water, incorporating recycled or recyclable materials, and incorporating renewable and energy efficient power generation.
(2) The governing body, by law, may:
(i) set the amount of the tax credit;
(ii) establish eligibility criteria for the tax credit;
(iii) establish the type of work that shall qualify for the tax credit;
(iv) establish the type of environmental technologies that will qualify for the tax credit; and
(v) set forth regulations and procedures for the application and uniform processing of requests for the tax credit.
[An. Code 1957, art. 81, § 9C; 1985, ch. 8, § 2; 2005, ch. 246; 2007, ch. 5, § 7; ch. 579; 2008, ch. 143; 2010, ch. 722.]