Revitalization Property Tax Credits

IMPROVEMENTS IN COMMERCIALLY ZONED AREAS

As defined in Section 11-2-202 of the Baltimore County Code, the Revitalization Property Tax Credit is available based upon qualified improvements to a mobile home park, senior housing development or commercially zoned property located in designated commercial revitalization districts.

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.

ELIGIBILITY

To be eligible to receive this credit, the owner must make "qualified improvements" to the property defined as physical improvements that have a full cash value of $100,000 or more as reflected in the records of the State Department of Records and Taxation (SDAT).

Properties used for a railroad or public utility or properties covered by the Maryland Condominium Act are not eligible to receive this credit.

A tax credit granted under this section runs with the property and a change in ownership does not result in a lapse of the tax credit.

The credit runs for five years, unless the costs of the qualified improvements exceed $10 million, in which case the credit runs for 10 years.

AMOUNT OF CREDIT

  • Tax credits for senior housing developments that are located in designated commercial revitalization districts equal 100 percent of the increase in County taxes resulting from the improvements made to the property.
  • If the development is located outside of a revitalization district, the tax credit equals 50 percent of the increase resulting from the improvements made to the property.
  • Tax credits for other commercial property located in a commercially designated district equal 100 percent of the County property taxes charged against the property.
  • Tax credits for mobile home parks equal 100 percent of the increase in County taxes resulting from the improvements made to the property.

APPLY FOR THE TAX CREDIT

An Application for Revitalization Tax Credit must be filed with the Director of Budget and Finance within 120 days after the issuance of a notice of assessment by SDAT that includes the improvements for which the tax credit is sought. Detailed receipts for all related expenses must be submitted with the application.

If the credit application is based on improvements to commercially zoned properties located in commercial revitalization districts, please call the Department of Planning Neighborhood Response Team at 410-887-3480.

Send your refund request to:
Office of Budget and Finance
Property Tax Credit Administration
400 Washington Avenue, Room 149
Towson, Maryland 21204