Chapter 209, TAXATION

ARTICLE I, Fiscal Year

§ 209-1. Fiscal and taxable year; date of finality.

§ 209-2. Basis of levy.

§ 209-3. (Reserved)

§ 209-4. Interest and discounts on subsequent taxes.

§ 209-5. Tax sales of property.

ARTICLE II, Equalization of Tax Burden

§ 209-6. Method used to equalize tax burden.

ARTICLE III, Controlled Dangerous Substances

§ 209-7. Tax imposed.

§ 209-8. Payment date.

§ 209-9. Reporting.

§ 209-10. Estimated street value.

§ 209-11. Penalties.

ARTICLE IV, Stormwater Management Tax Credit

§ 209-12. Definitions.

§ 209-13. Amount of credit.

§ 209-14. Implementation.

§ 209-15. Period of effectiveness.

ARTICLE V, Recordation Tax

§ 209-16. Amount of tax.

ARTICLE VI, Research and Development Exemption

§ 209-17. Exemption granted.

§ 209-18. Definitions.

§ 209-19. Amount of exemption.

ARTICLE VII, Income Tax Rate

§ 209-20. Amount of tax.

§ 209-21. Notice to Comptroller of rate change.

ARTICLE VIII, Mobile Home Park Tax

§ 209-22. Definitions.

§ 209-23. Monthly fees.

§ 209-24. Due date and penalties.

 

§ 209-25. Required listings.

§ 209-26. Enforcement.

§ 209-27. Exemptions.

ARTICLE IX, Tax Credit for Land Subject to a Conservation Easement

§ 209-28. Definitions.

§ 209-29. Qualifications for credit.

§ 209-30. Tax credit established.

ARTICLE X, Tax Credit for Surviving Spouse of Fallen Heroes

§ 209-31. Authorization.

§ 209-32. Amount of credit.

ARTICLE XI, Local Supplement to Homeowners Tax Credit

§ 209-33. Definitions.

§ 209-34. Eligibility and amount of credit.

§ 209-35. Administration.

§ 209-36. Applications.

ARTICLE XII, Gateway Renovation Tax Credit

§ 209-37. Definitions.

§ 209-38. Eligibility and amount of credit

§ 209-39. Administration

§ 209-40. Applications

ARTICLE XIII, Green Building Tax Credit

§ 209-41. Definitions.

§ 209-42. Eligibility and amount of credit.

§ 209-43. Administration.

§ 209-44. Applications.

ARTICLE XIV, Job Creation Tax Credit

§ 209-45. Definitions.

§ 209-46. Eligibility for Tax Credit.

§ 209-47. Amount of Tax Credit; pass-through to lessees.

§ 209-48. Recapture of Tax Credit.

§ 209-49. Administration of Tax Credit.

ARTICLE I, Fiscal Year

 [Adopted 11/12/63 by Ord. No. 4]

§ 209-1. Fiscal and taxable year; date of finality.

 A. Beginning July 1, 1964, the fiscal year for Carroll County shall be the period commencing July 1 in each year and ending June 30 following.

 B. Beginning July 1, 1964, the taxable year shall be the period commencing July 1 of each year and ending on June 30 following.

 C. From and after July 1, 1964, the date of finality is January 1 and the semiannual date of finality is July 1 of each year.

§ 209-2. Basis of levy.

 A. For the taxable period commencing January 1, 1964, and ending June 30, 1964, the Board of County Commissioners of Carroll County will make a fractional levy on real property from the records of assessments of the Supervisor of Assessments for Carroll County, as provided by existing law; personal property taxes for this six-month transitional period will be levied from the assessments made by the Supervisor of Assessments for Carroll County for the year 1963; corporation taxes and other assessments certified by the State Department of Assessments and Taxation shall be based upon certifications for the year 1963 for the purpose of the transitional period.

 B. For the taxable period commencing July 1 of each year and ending on June 30 following, from and after July 1, 1964, the Board of County Commissioners of Carroll County will make a levy on real property and personal property from the records of assessments of the Supervisor of Assessments for Carroll County, as provided by existing law; corporation taxes and other assessments certified by the State Department of Assessments and Taxation shall be based upon certifications as provided by existing law.

 C. The Board of County Commissioners shall make the tax levy not later than the first Tuesday of April of each year.

§ 209-3.  (Reserved)
§ 209-4. Interest and discounts on subsequent taxes.

[Amended 05/28/92 by Ord. No. 96]

The Tax Collector for Carroll County is hereby directed to take whatever steps are legally permissible and necessary to collect the taxes imposed hereby, including but not limited to, rendering a bill for county taxes to each owner of property in Carroll County; giving a discount to persons who pay taxes promptly when due based upon a schedule for such discounts as previously established, and instituting legal proceedings for the recovery of taxes.

§ 209-5. Tax sales of property.

Tax sales of all property on which taxes are unpaid at the end of the transitional period (June 30, 1964) shall be made together with and at the time of tax sales on all property on which taxes have not been paid for the taxable year ending June 30, 1965, or as may be otherwise or further permitted by applicable provisions of the law at that time.  The tax sale provisions herein contained shall be in concurrence with and in addition to any other proper collection methods that may exist.

ARTICLE II, Equalization of Tax Burden

[Adopted 11/15/84 by Ord. No. 50]

§ 209-6. Method used to equalize tax burden.

The Board of County Commissioners shall annually meet and discuss with municipal officials, and after this consultation with municipal officials, shall make a payment to the municipal corporations to assist the programs which the municipal corporations perform in lieu of similar county services or programs if the municipal corporation performs governmental services or programs in lieu of similar county services or programs.  The payments to the municipal corporations do not have to be uniform, and may vary between municipal corporations and from year to year to the same municipal corporation.

ARTICLE III, Controlled Dangerous Substances

[Adopted 11/13/90 by Ord. No. 86]

§ 209-7. Tax imposed.

A tax on the sale or use of every controlled dangerous substance in the amount of 50% of the estimated street value of the substance is hereby imposed.

§ 209-8. Payment date.

The tax levied under § 209-7 hereof shall be due and payable in advance of any use or within 10 days of the sale of a controlled dangerous substance.

§ 209-9. Reporting.

Any person who sells or uses a controlled dangerous substance shall file with the Tax Collector a report identifying the controlled dangerous substance, its origin, all previous owners, the date on which the sale took place or on which the substance is to enter Maryland, the amount of the substance and shall at the same time pay the tax imposed hereunder.

§ 209-10. Estimated street value.

The State's Attorney for Carroll County shall publish within 60 days hereof a list of controlled dangerous substances and the estimated street value of same, which determination of value shall be final unless an appeal is taken within 15 days of the publication thereof to the Board of County Commissioners, who shall review the determination of the State's Attorney and shall make a final determination of the estimated street value from which no appeal may thereafter be taken.

§ 209-11. Penalties.

Anyone who fails to pay the tax imposed hereby or who fails to report a sale or use as required hereby is guilty of a misdemeanor and may be fined up to $500.00 or imprisoned for up to 6 months in jail or both fined and imprisoned in addition and not in substitution for any penalty imposed by Article 24 of the Annotated Code.

ARTICLE IV, Stormwater Management Tax Credit

[Adopted 02/15/95 by Ord. No. 130]

§ 209-12. Definitions.

In this article the following terms have the meanings indicated. Any words not defined herein shall have their generally accepted meaning.

STORMWATER MANAGEMENT PARCEL -- That parcel of land, as indicated on the record plat, as encompassing the stormwater management structure.

STORMWATER MANAGEMENT STRUCTURE -- A facility utilizing vegetative and/or structural measures that control the increased volume or rate of stormwater runoff caused by man-made changes to the land and/or that reduce or eliminate pollutants that might otherwise be carried by stormwater runoff.

§ 209-13. Amount of credit.

A credit for county real property taxes in the amount of 100% shall be granted annually to any residential homeowners' association for stormwater management parcels which it owns.

§ 209-14. Implementation.

This article shall be implemented according to procedures adopted by the Department of the Comptroller.

§ 209-15. Period of effectiveness.

The tax credit granted under this article is effective as long as the stormwater management parcel is owned by a residential homeowners' association.

ARTICLE V, Recordation Tax

[Adopted 05/25/95 by Ord. No. 135]

§ 209-16. Amount of tax. 

[Amended 06/03/03 by Ord. No. 03-08]

The recordation tax rate shall be established by resolution by the County Commissioners after notice and a public hearing.

ARTICLE VI, Research and Development Exemption 

[Adopted 02/29/96 by Ord. No. 145]

§ 209-17. Exemption granted.

There is hereby established a property tax exemption against the County property tax imposed on machinery, equipment, materials and supplies:

 A. That are consumed in or used primarily in research and development; and

 B. That were purchased in or transferred into the county; and

 C. That are in use for such purpose in the tax reporting period.

§ 209-18. Definitions.

 A. As used in this article, the following terms shall have the meanings indicated:

RESEARCH AND DEVELOPMENT:

(1) Basic and applied research in the sciences and engineering; and

(2) The design, development, and governmentally required premarket testing of prototypes, products, and processes.

 B. As used in this section, "research and development" does not include:

(1) Market research;

(2) Research in the social sciences or psychology and other nontechnical activities;

(3) Routine product testing;

(4) Sales services;

(5) Technical and nontechnical services; or

(6) Research and development of a public utility.

§ 209-19. Amount of exemption.

The amount of the partial tax exemption granted hereby is equal to 100% of the assessment of the property described in § 209-18A above.

ARTICLE VII, Income Tax Rate

[Adopted 06/30/97 by Ord. No. 157]

§ 209-20. Amount of tax.

[Amended 06/03/03 by Ord. No. 03-08]

The County income tax rate for Carroll County shall be established by resolution by the County Commissioners after notice and a public hearing.

§ 209-21. Notice to Comptroller of rate change.

Upon the adoption of this article, the Department of Management and Budget shall give the Comptroller notice of the rate change and the effective date thereof.

ARTICLE VIII, Mobile Home Park Tax

[Adopted 11/18/98 by Ord. No. 98-2]

§ 209-22. Definitions.

The following definitions shall apply whenever used in this article:

MOBILE HOME -- Any vehicle or structure designed and constructed in such manner as permits occupancy thereof as sleeping quarters for one or more persons, or the conduct of any business or profession, occupation, or trade or use as a selling or advertising device for any business, profession, occupation, or trade and so designed that it is or may be mounted on wheels and used as a conveyance on highways or city streets, propelled or drawn by its own or other motive power.

MOBILE HOME PARK -- Any park, trailer park, trailer court, mobile home court, campsite, lot, parcel, or tract of land designed, maintained or intended for the purpose of supplying a location or accommodations for any mobile home or mobile homes and upon which any mobile home or mobile homes are parked and as to which charges are made for the use of the mobile home. The term does not include mobile home sales lots on which unoccupied mobile homes are parked for the purpose of inspection and sale.

§ 209-23. Monthly fees.

Beginning October 1, 1981, a monthly fee shall be paid by the owner of each mobile home park to Carroll County for each occupied mobile home space located in the owner's mobile home park in the amount of $10.00.  A mobile home space shall be deemed occupied if a mobile home is located on it on the last day of the month for which the monthly fee is due.  The fee shall be in addition to any other tax imposed by the State of Maryland, Carroll County, or the United States of America.

§ 209-24. Due date and penalties.

The fee established in § 209-23 hereof shall be due on or before the 15th day of each month for the month preceding.  A penalty of 5% will be charged each owner for each payment made after the due date, and such penalty will increase each month thereafter at the rate of 1%.  Upon receipt of proper payment, the Department of the Comptroller shall provide evidence that such fees have been paid.

§ 209-25. Required listings.

The owners or operators of mobile home parks shall maintain a complete and current listing of all mobile homes in the mobile home park and shall furnish each month, with the fee payment to the Board of County Commissioners of Carroll County, such listing in verified form.

§ 209-26. Enforcement.

The Department of the County Attorney is authorized to enforce this article through appropriate legal proceedings.

§ 209-27. Exemptions.

The provisions of this article do not apply to any recreational vehicle or camping shelter intended for and used for temporary occupancy only for a period of 30 days or less.

ARTICLE IX, Tax Credit for Land Subject to a Conservation Easement

 [Added 08/07/01 by Ord. No. 01-9]

§ 209-28. Definitions.

The following definitions shall apply whenever used in this article:

CONSERVATION LAND -- Real property that is either:

(a) subject to a perpetual conservation Deed of Easement which has been donated to a Land Trust on or after July 1, 1991; or

(b) acquired in fee by a Land Trust on or after July 1, 1991.

LAND TRUST - The Maryland Environmental Trust or a qualified conservation organization as defined in Section 3-2A-01 of the Natural Resources Article of the Annotated Code of Maryland as amended from time to time, which undertakes its mission in Carroll County, Maryland.

UNIMPROVED LAND - Land that is not improved by one or more residences. Land improved only with buildings such as sheds, barns or other similar structures shall be considered unimproved land for the purpose of this ordinance.

§ 209-29. Qualifications for credit.

A. To qualify for a credit under this Article, a property shall meet all of the following criteria: 

(1) The property must be located entirely within Carroll County. If it is located in more than one county, only that portion located within Carroll County is eligible for the credit; 

(2) The land must be Conservation Land and consist primarily of open farmland, woodland, pastureland, meadowland, wetland, floodplain or stream or combinations thereof; 

(3) The land must be subject to a perpetual Deed of Conservation Easement recorded among the Land Records of Carroll County; 

(4) The perpetual Deed of Conservation Easement on the property did not compromise any then existing officially planned municipal, County, or State capital improvement project at the time of recording; and

(5) The property shall meet such other criteria as the qualified Land Trust serving as Grantee may require from time to time to ensure the proper application of and qualification for this credit and the purposes for which it was created.

B. The land must be used: 

(1) To assist in the preservation of a natural area; 

(2) For the environmental education of the public; 

(3) Generally to promote conservation; or 

(4) For the maintenance of:

(a) natural area for the public; or

(b) a sanctuary for wildlife.

§ 209-30. Tax credit established.

A. In accordance with the Tax Property Article, § 9-220, a tax credit is hereby established against the County property tax imposed on Conservation Land. 

(1) Amount of Credit:

(a) Unimproved land - A real property tax credit of 100% of the County real property tax shall be credited on unimproved land subject to a Conservation Easement.

(b) Land improved with one residence -- When land that is subject to a Conservation Easement is improved by a residence, a real property tax credit of 100% of the County real property tax, not to exceed $50.00 per acre, shall be credited for land.

(c) Land improved by more than one residence -- When land that is subject to a Conservation Easement is improved by more than one residence, a real property tax credit of 100% of the County real property tax, not to exceed $50.00 per acre, shall be credited, provided the tax credit shall be limited to the unimproved land and the land upon which one residence exists.  The land upon which any other residence exists shall not be eligible for the tax credit. 

(2) Duration:

(a) The property tax credit is effective for 15 consecutive years beginning July 1 following the donation of the easement to the Land Trust.  The property tax credit shall terminate at the end of the 15 year period unless a subsequent duly adopted law provides for the extension of the credit.  In that event, the owner may reapply within 60 days before the end of the 15 year period to be eligible for an extension of the credit on Conservation Land.  In the event a perpetual conservation easement is terminated for any reason, the tax credit will automatically terminate effective the same date.

(b) Properties subject to a donated Conservation Easement at the time of enactment of this Article that otherwise qualify for the credit are eligible for any balance of years remaining for the credit by subtracting from the number 15, the number of years the donated easement has existed prior to the enactment of this credit. 

(3) Implementation: Application for a property tax credit under this Article shall be made on forms and in accordance with procedures established by the Board of County Commissioners of Carroll County and shall include such information and attachments as the County may require to verify the property qualifies for the credit.

ARTICLE X, Tax Credit for Surviving Spouse of Fallen Heroes 

[Added 08/19/02 by Ord. No. 02-15; Amended 12/13/05 by Ord. No. 05-11]

§ 209-31. Authorization.

The County Commissioners of Carroll County hereby adopt a tax credit for the surviving spouses of fallen law enforcement officers and rescue workers under the authority granted under § 9-210 of the Tax-Property Article of the Annotated Code of Maryland.  The County shall adopt by reference all definitions and requirements as set forth in that section, as amended.

§ 209-32. Amount of credit.

A credit for County real property taxes in the amount of 100% shall be granted for a dwelling owned by a surviving spouse of a fallen law enforcement officer or rescue worker.  This credit may be applied to up to 5 tax years.

ARTICLE XI, Local Supplement to Homeowners Tax Credit

[Adopted 04/11/06 by Ord. No. 06-02]

§ 209-33. Definitions.

Except as otherwise expressly stated within this Article, all eligibility requirements, statutory definitions, amounts, calculations, restrictions and procedures that apply to the Homeowners Property Tax Credit granted under Tax-Property Article, § 9-104, also apply to this local supplement to the Homeowners Property Tax Credit. 

ASSETS -- Include real property; cash; savings accounts; stocks; bonds; and any other investments. Assets do not include the dwelling for which a property tax credit is sought under this Article; the cash value of the life insurance policies on the life of the homeowner; tangible personal property; or the cash value of any qualified retirement savings plan or individual retirement accounts.

TOTAL REAL PROPERTY TAX -- The product of the sum of all property tax rates on real property including special taxing districts, but not including State and municipal district rates, for the taxable year on a dwelling multiplied by the lesser of the assessed value of the dwelling as determined by SDAT or $300,000 and then reduced by any property tax credit granted under Tax-Property Article, § 9-105.

§ 209-34. Eligibility and amount of credit.

A. A property tax credit granted under this Article may only be granted to a homeowner who is age 65 or older.

B. A property tax credit granted under this Article may not be granted to a homeowner whose combined net worth exceeds $500,000 as of December 31 of the calendar year that precedes the year in which the homeowner applied for the property tax credit or whose combined income exceeds $50,000 in that same calendar year.

C. For purposes of this local supplement to the Homeowners Property Tax Credit the limitation on the assessed value of a dwelling taken into account in determining total real property tax shall be the lesser of the assessed value as determined by SDAT or $300,000.

D. The County supplemental property tax credit is the total real property tax on a dwelling less:

(1) The percentage of the combined income of the homeowner calculated under § 9-104 of the Tax-Property Article of the Annotated Code of Maryland; and

(2) The State property tax credit granted under § 9-104 of the Tax-Property Article of the Annotated Code of Maryland.

§ 209-35. Administration.

This Article shall be administered by the Department of the Comptroller and the State Department of Assessments and Taxation as provided for in §§ 9-104, 9-215, and 9-308(c) of the Tax-Property Article of the Annotated Code of Maryland.  Further, the Department of the Comptroller is hereby authorized to promulgate any necessary rules and regulations that may be required to administer this Tax Credit.

§ 209-36. Applications.

A. All applications for the Tax Credit administered under this Article shall be submitted in a form approved by the Department of the Comptroller and signed by the homeowner under oath and under penalty of perjury.

B. Enforcement.

(1) A person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit under this Article must repay the County for all amounts credited and all accrued interest and penalties that would apply to those amounts as overdue taxes and, in addition, is subject to all fines and other penalties as may be provided by law.

(2) Carroll County may enforce this section by appropriate legal action.

(3) A person who violates this section is liable for all court costs and expenses of the County in any civil action brought by Carroll County against the violator.

ARTICLE XII, Gateway Renovation Tax Credit

[Added 05/13/08 by Ord. No. 08-04]

§ 209-37. Definitions.

GATEWAY -- Maryland Route 140 Corridor through Finksburg from the Baltimore County line to the east side of the intersection of Sandymount Road and Maryland Route 140 including those properties that have direct road frontage onto Maryland Route 140 and those properties that are directly adjacent and contiguous to the properties with direct road frontage onto Maryland Route 140.

IMPROVEMENTS -- Renovation, upgrade, or rehabilitation of exterior facade, including but not limited to windows, veneers, painting, new roof or landscaping or other physical exterior site improvements that significantly improve the visual appearance of the site such as new signage, lighting, sidewalks or pedestrian plazas.  Also, development of commercial or industrial uses on a parcel in the Gateway zoned Business-General, Business -- Neighborhood Retail, Industrial -- Restricted, or Industrial-General.

§ 209-38. Eligibility and amount of credit.

A.  A property tax credit granted under this Article may only be granted to a property that is principally used for business, commercial or industrial purposes.

B.  A property tax credit granted under this Article may only be granted for taxes levied on real property in the Gateway.

C.  A property tax credit may only be granted for improvements made to a property that significantly improve the overall appearance or use of the property.

D.  For improvements made to existing structures, the amount of property tax credit available shall be based on the percentage of improvement cost compared to the current assessed value of the property.  A 75% tax credit for a period up to 5 years shall be available if the improvement costs spent on the property are in excess of 25% of the assessed value of the property.  If the improvement costs spent are 25% or less of the assessed value of the property, the credit available is 50% for a period of up to 5 years.  A time frame of 3 years from the first improvement cost shall be allowed in order to accumulate total investment for purposes of this calculation.  Credit will extend 5 years from last investment.

E.  For new developments made on a parcel, the amount of property tax credit available shall be based on the percentage of improvement costs (related to facade and frontage appearance) compared to the current assessed value of the property.  A 50% tax credit for a period up to 5 years shall be available if the improvement costs spent on the property are in excess of 50% of the assessed value of the property.

F.  The tax credit shall be calculated and credited based on the total real property tax levied by the County.

G.  The total value of the available tax credit shall not exceed the total improvement costs.

§ 209-39. Administration.

This Article shall be administered by the Department of Economic Development, Department of Management and Budget, and the Department of the Comptroller.  Further, the Departments are hereby authorized to promulgate any necessary rules and regulations that may be required to administer this Tax Credit.

§ 209-40. Applications.

A. Requirements.

(1) All applications for the Tax Credit administered under this Article shall be submitted in a form approved by the Department of the Comptroller and signed by the property owner under oath and under penalty of perjury.

(2) Applications must be submitted prior to the start of improvements being made and no application shall be granted or tax credits available until improvements are complete.

(3) All applications shall include tax map and parcel to show eligibility within a Gateway; recent photograph(s) of the property; a detailed description of the improvement including sketches, digital or conceptual drawings; and a detailed summary of the capital investment for the improvements.

(4) All applications for a tax credit under this Article must be submitted on or before May 1 immediately before the first taxable year for which the tax credit is sought.

(5) If an application is filed after May 1, the credit shall be disallowed for that year but shall be treated as an application for a tax credit for the next succeeding taxable year.

B. Enforcement.

(1) A person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit under this Article must repay the County for all amounts credited and all accrued interest and penalties that would apply to those amounts as overdue taxes and, in addition, is subject to all fines and other penalties as may be provided by law.

(2) Carroll County may enforce this section by appropriate legal action.

(3) A person who violates this section is liable for all court costs and expenses of the County in any civil action brought by Carroll County against the violator.

ARTICLE XIII, Green Building Tax Credit

[Added 04/30/09 by Ord. No. 09-03]

[EDITOR'S NOTE: The provisions in this article shall sunset on June 30, 2014 and no new credits will be granted after this date; however, any existing credits will continue through completion.]

§ 209-41. Definitions.

[Added 04/30/09 by Ord. No. 09-03]

GREEN GLOBES™ RATING -- The most recent version of the online audit system for building owners and managers to measure energy, indoor health, and environmental performance against best practice standards approved by the Green Building Initiative in effect at the time the application for a tax credit is submitted. 

LEED® -- Leadership in Energy and Environmental Design Green Building Rating System™.

LEED® RATING SYSTEM -- The most recent version of the Leadership in Energy and Environmental Design Green Building Rating System™ approved by the U.S. Green Building Council in effect at the time of application for a tax credit.

SUSTAINABLE BUILDING -- Building or construction which integrates building materials and methods that promote environmental quality, economic vitality, and social benefit through design, construction and operation of the building environment; merging sound environmentally responsible practices into one discipline that considers the environmental, economic and social effects of a building or project as a whole; encompassing efficient management of energy and protection of health and indoor environmental quality, reinforcement of natural systems, and the integration of design methods.

§ 209-42. Eligibility and amount of credit.

[Added 04/30/09 by Ord. No. 09-03]

A.  A property tax credit granted under this article may only be granted to a property that is principally used for business, commercial or industrial purposes.

B.  A property tax credit granted under this article may only be granted for taxes levied on real property within the County.

C.  A property tax credit may only be granted for improvements made to a property where the improvements meet the minimum LEED® Rating of Silver or the minimum Green Globes™ Rating of two Green Globes™ or a County recognized or adopted equivalent standard where improvements are certified after May 5, 2009.

D.  LEED® registration and certification through the United States Green Building Council, Green Globes™ certification through the Green Building Initiative, or certification under a County recognized equivalent program is required under this article for eligibility.

E.  Upon receipt of certification, the County shall make the final authorization that would make the project eligible for a tax credit.

F.  A 25% tax credit is available for a LEED® Silver or equivalent; a 50% tax credit is available for a LEED® Gold or equivalent, and a 75 % credit is available for a LEED® Platinum or equivalent for a period of 5 consecutive years.

G.  The tax credit shall be calculated and credited based on the improved portion only of the real property tax levied by the County annually that has earned the applicable rating standard or certification.

§ 209-43. Administration.

[Added 04/30/09 by Ord. No. 09-03]

This article shall be administered by the Department of Economic Development, Department of Management and Budget, Department of the Comptroller, and Department of Planning. Further, the Departments are hereby authorized to promulgate any necessary rules and regulations that may be required to administer this tax credit.

§ 209-44. Applications.

[Added 04/30/09 by Ord. No. 09-03]

A.  All applications for the tax credit administered under this article shall be submitted in a form approved by the County and signed by the property owner under oath and under penalty of perjury. All applications shall include recent photograph(s) of the property; a detailed description of the sustainable technologies utilized including sketches, digital or conceptual drawings; a description of how the project complies with the prerequisites and credits of the applicable sustainable or green building rating standards and documentation of certification required under § 209-42(d) of this article. All applications for a tax credit under this article must be submitted on or before May 1 immediately before the first taxable year for which the tax credit is sought. If an application is filed after May 1, the credit shall be disallowed for that year but shall be treated as an application for a tax credit for the next succeeding taxable year.

B.  A person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit under this article must repay the County for all amounts credited and all accrued interest and penalties that would apply to those amounts as delinquent taxes and, in addition, is subject to all fines and other penalties as may be provided by law. Carroll County may enforce this section by voiding the credit, reinstating the tax liability, and collecting the outstanding taxes as regular taxes due and owing the County. A person who violates this section is liable for any court costs or expenses of the County in any civil action brought by Carroll County against the violator if necessary.

ARTICLE XIV, Job Creation Tax Credit

[Added 04/28/11 by Ord. No. 2011-01]

§ 209-45. Definitions.

[Added 04/28/11 by Ord. No. 2011-01]

AFFILIATE -- the same meaning as defined under Section 9-230 of the Tax-Property Article of the Annotated Code of Maryland as amended.

BASE REAL PROPERTY TAX ASSESSMENT -- the full value assessment assigned to the property in question by the State Department of Assessments and Taxation prior to the construction of the new or expanded premises.

BUSINESS ENTITY -- the same meaning as defined under Section 9-230 of the Tax-Property Article of the Annotated Code of Maryland as amended.

COMPTROLLER -- the County Comptroller, or Appointed Tax Collector, or designee.

JOB CREATION TAX CREDIT -- the credit granted under this Article to a qualified business entity against the County property tax imposed on the new or expanded premises and the personal property located on those premises.

NEW OR EXPANDED PREMISES - the same meaning as defined under Section 9-230 of the Tax-Property Article of the Annotated Code of Maryland as amended.

NEW PERMANENT FULL-TIME POSITION -- the same meaning as defined under Section 9-230 of the Tax-Property Article of the Annotated Code of Maryland as amended.

NOTIFCATION DATE -- the same meaning as defined under Section 9-230 of the Tax-Property Article of the Annotated Code of Maryland as amended.

TAXABLE YEAR -- July 1 to June 30, both inclusive, for which the County computes, imposes and collects property tax.

§ 209-46. Eligibility for Tax Credit.

[Added 04/28/11 by Ord. No. 2011-01]

A. The Comptroller must allow a Job Creation Tax Credit against the County property tax imposed on real property owned or leased by a business entity or its affiliate and on personal property owned by that business entity or its affiliate if the business entity qualifies for the credit under this Article.

B. In order to qualify for a Job Creation Tax Credit, a business entity must:           

(1) construct, or expand by at least 5,000 square feet, premises in the County on which it conducts business by buying, building, or leasing new premises;

(2) employ at least 25 persons in new permanent full-time positions located in the new or expanded premises in the County within the first 24-month period after it occupies the new or expanded premises, provided that 50% of the new permanent full-time positions must pay at least 125% of the applicable Average Weekly Wage per Carroll County Worker as that amount is determined by the Maryland Department of Labor, Licensing and Regulation, or succeeding agency;

(3) be located in a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article of the Annotated Code of Maryland; and

(4) after meeting the requirements of this Section and in order to continue to receive a Job Creation Tax Credit each year as allowed, the business entity must maintain at least 25 persons in permanent full-time positions located in the new or expanded premises approved for the tax credit for a period of 3 years after each year that a tax credit is allowed and at least 50% of the permanent full-time positions must continue to pay at least 125% of the applicable Average Weekly Wage per Carroll County Worker as that amount is determined and adjusted each year by the Maryland Department of Labor, Licensing and Regulation, or succeeding agency.

 C. A business entity does not qualify for a Job Creation Tax Credit if:

(1) the business entity has moved the operations which are located on new or expanded premises from another county (including Baltimore City) in Maryland; or

(2) the new or expanded premises has otherwise been granted a tax credit or exemption under this Article for the taxable year in which a tax credit or exemption is claimed.        

D. To qualify for a credit against property tax imposed on personal property, a business entity must certify that the personal property is located on premises that qualify for a Job Creation Tax Credit under this Section.

§ 209-47. Amount of Tax Credit; pass-through to lessees.

[Added 04/28/11 by Ord. No. 2011-01]

A. The Job Creation Tax Credit amount that a taxpayer may claim against (i) county real property taxes and (ii) business personal property taxes is equal to the following percentage of the property tax imposed on (i) the increase in the base real property tax assessment of the new or expanded premises, and (ii) on the increase in the personal property tax assessment on personal property owned by the business entity, respectively:                      

(1) 52% during the first and second taxable years in which a credit is allowed;

(2) 39% during the third and fourth taxable years in which a credit is allowed; and

(3) 26% during the fifth and sixth taxable years in which a credit is allowed. 

B. After the sixth taxable year, a business entity shall no longer be eligible for a Job Creation Tax Credit under the prior certification and the Comptroller shall not allow further credit. In order to receive a new credit after the sixth taxable year, a business entity must reapply for the Job Creation Tax Credit and must meet anew all requirements then existing by creating additional jobs and additional new or expanded premises. 

C. If at any time during the 6 years that a business entity may claim a Job Creation tax credit the business entity fails to satisfy any applicable requirements under this Article to qualify for the tax credit, the business entity's eligibility for a tax credit hereunder shall cease and the Comptroller shall not allow further credit under the prior certification. In order to re-qualify and re-start a new 6 year credit period, the business entity must reapply for the Job Creation Tax Credit and must meet anew all requirements then existing by creating additional jobs and additional new or expanded premises. 

D. A business entity may not apply for a Job Creation Tax Credit if it owes delinquent taxes to the County, including but not limited to recaptured taxes under this Article.            

E. Irrespective of lease terms to the contrary, a lessor of real property that is eligible for property tax credits under this Article must reduce the amount of taxes for which an eligible business entity is contractually liable under a lease or rental agreement by the amount of any tax credit allowed for the real property under this Article.

§ 209-48. Recapture of Tax Credit.

[Added 04/28/11 by Ord. No. 2011-01]

A. For each year that a business entity receives a Job Creation Tax Credit, the business shall be required to continue to satisfy all applicable requirements during the 3 subsequent taxable years, for a maximum period of qualification of 9 years. This requirement of continued qualification shall further require that the business entity report to the Comptroller for a period of 9 years. If at any time during the 9-year reporting period a business entity does not satisfy all applicable requirements, then the business entity shall not receive the tax credit for the taxable year that the failure occurs and shall repay the tax credit provided during the 3 previous taxable years. The tax credit shall be due and owing to the County upon notice from the Comptroller to the business entity that the credit must be repaid.

B. Interest and penalty shall accrue on any repayable tax credit at the rate established for overdue property taxes, beginning 30 days after the notice from the Comptroller.

C. The repayable tax credit is a lien on real and personal property owned by the business entity in the same manner as unpaid real property taxes under state and county law.

§ 209-49. Administration of Tax Credit.

[Added 04/28/11 by Ord. No. 2011-01]

A. A business entity must declare in writing its intent to apply for a Job Creation Tax Credit on a form furnished by the Comptroller and must state when and how it expects to qualify for the credit.

B. When a business entity believes it can meet all eligibility requirements for the tax credit, it may apply for certification from the Comptroller, and must provide sufficient information to show that all requirements under this Article and applicable State law have been met.

C. The Comptroller shall:                      

(1) determine the eligibility of the business entity for the tax credit;

(2) require submission of reports by the business entity each year that a tax credit is sought and during the 3 taxable years after any year when the tax credit was granted to verify that the business entity continues to satisfy all applicable requirements under this Article and State law and such reporting will result in a maximum of 9 continuous years of reporting; and

(3) on or before October 1st of each year, notify the State Department of Assessments and Taxation, the State Comptroller, and the State Department of Business and Economic Development that a business entity has been approved for a tax credit including the amount of each credit granted for the year and whether the business entity is in compliance with the requirements for the tax credit.           

D. Any person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit must repay the County for all amounts credited and all accrued interest and penalties that would apply to those amounts as delinquent taxes and, in addition, is subject to all fines and other penalties as may be provided by law. Any person who violates this Article is liable for all court costs and expenses of the County in any civil action brought by the County against the violator. The County may enforce this Section by voiding the credit, reinstating the tax liability, and collecting the outstanding taxes as regular taxes due and owing the County.

E. The County may adopt regulations to administer this Article.