Brownfields Property Tax Credit
Baltimore County Code, 11-2-108
The Baltimore County Brownfields tax credit is available to properties that have gone through the Maryland Voluntary Cleanup Program (VCP) and received formal designation by the Maryland Department of Business and Economic Development (DBED) as a Qualified Brownfields Site.
The County Brownfields credit was established under County Bill Number 107-97 (PDF). It provides a 50 percent property tax credit on the increased County real property tax liability for a qualified Brownfields site after a voluntary cleanup or corrective plan has been completed under the Maryland VCP.
This credit applies only to your Baltimore County Real Property Tax obligation. Any other charges listed on your bill are not included as part of the credit calculation.
Qualified Brownfield Sites
To qualify as a brownfield site, the property must meet one of the following criteria:
- Be located in an area that is contaminated by oil or other hazardous substances
- Be a former industrial or commercial site located in a densely populated urban area and substantially underutilized
- Be an existing or former industrial site that poses a threat to public health or the environment
A qualified Brownfields site may receive an additional 20 percent credit if the site is located in one of the County's three Enterprise Zones (PDF), in one of 16 designated Commercial Revitalization Districts, or if the total cost of the cleanup exceeds $1 million.
Brownfields sites located within an Enterprise Zone receive the tax credit for 10 years. Sites located outside these zones receive the credit for five years.
Apply for the Tax Credit
To learn more and apply for the tax credit, download the Brownfields Tax Credit brochure and application (PDF).
Send your tax credit application to:
Baltimore County Department of Economic Development
400 Washington Avenue, Suite 100
Towson, Maryland 21204
If you have questions, please contact the Department of Economic Development at email@example.com or 410-887-8000.
Revised February 2, 2014