Current with changes from the 2024 Legislative Session
Section 9-322 - Talbot County(a) The governing body of Talbot County and the governing body of a municipal corporation in Talbot County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on: (1) property that: (i) is owned by the Academy of the Arts, Easton, Maryland, Incorporated;(ii) is used primarily for the purpose of the organization; and(iii) is not used primarily for revenue or income-producing purposes;(2) property that is: (i) owned by the Bailey's Neck Park Association; and(ii) used for charitable purposes;(3) property that is owned by the Maryland Ornithological Society, Incorporated, or any of its chapters; and(4) property that is owned by the Tuckahoe Steam and Gas Association, Incorporated.(b) The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on: (1) property that is owned by the Chesapeake Audubon Society, Inc. and is used solely for: (i) the environmental education of the public; and(ii) the maintenance of:1. a natural area for public use; or2. a sanctuary for wildlife; and(2) personal property that is:(i) owned by Chesapeake Wildlife Heritage, Incorporated;(ii) used primarily for the purpose of the organization; and(iii) not used primarily for revenue or income-producing purposes.(c)(1) The governing body of Talbot County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is: (i) owned or occupied by a commercial or industrial business that is currently or will be doing business in Talbot County; and(ii) new construction or a substantial improvement to the real property.(2) The governing body of Talbot County may: (i) set, by law, the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;(ii) adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection; and(iii) provide for any other restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection.(d)(1) The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on personal property.(2) The governing body of Talbot County or of a municipal corporation in Talbot County may, by law: (i) set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;(ii) designate subclasses of personal property under § 8-101(c) of this article to which a credit granted under paragraph (1) of this subsection applies;(iii) provide for any restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection; and(iv) adopt any other provisions necessary to administer a credit granted under paragraph (1) of this subsection.(e)(1) The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax that is imposed on real property that is: (i) owned by Habitat for Humanity of Talbot & Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future;(ii) used exclusively for the purpose of rehabilitation and transfer to a private owner; and(iii) not occupied by administrative or warehouse buildings owned by Habitat for Humanity.(2) Habitat for Humanity of Talbot & Dorchester Counties, Inc. shall submit an annual written report to the governing body of Talbot County documenting: (i) all of Habitat for Humanity of Talbot & Dorchester Counties, Inc.'s real property holdings in Talbot County; and(ii) all transactions involving Habitat for Humanity of Talbot & Dorchester Counties, Inc.'s real property holdings in Talbot County.(3) The governing body of Talbot County or of a municipal corporation in Talbot County may, by law: (i) set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and(ii) adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection.