§ 9-319

# (a)

The governing body of Queen Anne’s County and the governing body of a municipal corporation in Queen Anne’s County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is not used for a commercial purpose and is owned by:

# (1)

the Ingleside Community Group;

# (2)

the Lions Club of Kent Island, Maryland, Inc.;

# (3)

the Price Community Club, Incorporated;

# (4)

the Ruthsburg Community Club, Incorporated;

# (5)

the Sudlersville Community Betterment Club, Incorporated;

# (6)

the Templeville Community Association, Incorporated;

# (7)

the William T. Roe Memorial Range; or

# (8)

the Kent Island Volunteer Fire Department, Incorporated.

# (b)

The governing body of Queen Anne’s County shall grant a property tax credit under this section against the county property tax imposed on real property that is:

# (1)

owned by the Maryland Jaycees, Incorporated; and

# (2)

used as the principal office of the organization.

# (c)

The governing body of Queen Anne’s County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:

# (1)

owned by the Wildfowl Trust of North America, Inc.; and

# (2)

used solely for:

(i) the maintenance of a natural area for public use;

(ii) a sanctuary for wildlife;

(iii) the environmental education of the public;

(iv) scientific research in ornithology; or

(v) the general management of wildlife.

# (d)

# (1)

The governing body of Queen Anne’s County may grant, by law, a property tax credit under this section against the county property tax imposed on real property owned by a business that:

(i) makes significant real property improvements in the county, including construction, reconstruction, rehabilitation, or expansion of a nonresidential structure; and

(ii) employs at least 12 new additional full–time employees.

# (2)

In each year following the year in which the nonresidential real property improvements are completed and assessed, a tax credit granted under this subsection may not exceed:

(i) 80% of the amount of the county property tax imposed on the increased assessment in the first taxable year;

(ii) 60% of the amount of the county property tax imposed on the increased assessment in the second taxable year;

(iii) 40% of the amount of the county property tax imposed on the increased assessment in the third taxable year;

(iv) 20% of the amount of the county property tax imposed on the increased assessment in the fourth taxable year; and

(v) 0% of the amount of the county property tax imposed on the increased assessment in the fifth taxable year and all taxable years after the fifth taxable year.

# (3)

The governing body of Queen Anne’s County may further define, fix, or limit the amount, terms, scope, and duration of any credit authorized under this subsection.

# (e)

# (1)

The governing body of Queen Anne’s County may grant, by law, a property tax credit under this subsection against the county property tax imposed on real property that is owned by a foster parent of a child.

# (2)

The governing body of Queen Anne’s County may provide, by law, for:

(i) eligibility criteria for the tax credit under this subsection;

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

(iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and

(iv) any other provision necessary to carry out the credit under this subsection.