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Maryland Code, Tax-Property § 9-307

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) The governing body of Caroline County and of a municipal corporation in Caroline County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:

(1) property that is owned by the Eastern Shore Threshermen and Collectors Association, Incorporated;

(2) property that is owned by the Marshyhope Rod and Gun Club, Incorporated; and

(3) property that is:

(i) owned by the Maryland Ornithological Society, Incorporated; and

(ii) used only to:

1. protect, preserve, and perpetuate plants and wildlife that are unique to the area; and

2. teach, research, and specially study plants and wildlife that are unique to the area.

(b) The governing body of Caroline County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is owned by the Community Civic League, Incorporated, at its day care center facility.

(c)(1) The governing body of Caroline County may grant, by law, a property tax credit not exceeding 75% of the county property tax imposed on agricultural land that:

(i) is included in an agricultural preservation district established under § 2-509 of the Agriculture Article; and

(ii) meets any additional requirements that the county governing body establishes.

(2) If a property tax credit is granted under this subsection and the agricultural preservation district agreement is subsequently terminated, the owner of the property who terminates the agreement is liable to Caroline County for a penalty equal to 5 times the amount of the credit provided for the most recent taxable year in which the credit was granted.

(3) The governing body of Caroline County may provide, by law, any procedural or enforcement provision necessary to carry out this subsection.

(d)(1) The governing body of Caroline County may grant, by law, a property tax credit against the county property tax imposed on personal property.

(2) A law adopted under paragraph (1) of this subsection may provide for:

(i) the amount of a credit;

(ii) the subclasses of personal property under § 8-101(c) of this article to which the credit applies; and

(iii) other provisions necessary to administer the credit.

(e)(1) The governing body of Caroline County may grant, by law, a property tax credit against the county property tax imposed on real property that:

(i) is owned by Caroline County Habitat for Humanity, Incorporated with the intention of relinquishing ownership in the immediate future;

(ii) is used exclusively for the purpose of rehabilitation and transfer to a private owner; and

(iii) is not occupied by administrative or warehouse buildings owned by Caroline County Habitat for Humanity, Incorporated.

(2) The Caroline County Habitat for Humanity, Incorporated shall submit an annual written report to the governing body of Caroline County documenting:

(i) all of Caroline County Habitat for Humanity, Incorporated's real property holdings in Caroline County; and

(ii) all transactions involving Caroline County Habitat for Humanity, Incorporated's real property holdings in Caroline County.

(3) The governing body of Caroline County may provide, by law, for:

(i) the amount of a property tax credit under this subsection;

(ii) the duration of a property tax credit under this subsection; and

(iii) any other provision necessary to carry out this subsection.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 9-307 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-9-307/

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