AGENDA ITEM
#7C
February 5, 2013
Introduction
MEMORANDUM
February 1,2013
TO:
FROM:
SUBJECT:
County Council
Amanda Mihill, Legislative
Attorne~
Introduction:
Bill5-l3, Property Tax Credit - Accessibility Features
Bill 5-13, Property Tax Credit - Accessibility Features, sponsored by Councilmember Leventhal,
is scheduled to be introduced on February 5, 2013. A public hearing is tentatively scheduled for
February 26 at 1:30 p.m.
Bill 5-13 would provide for a property tax credit for an accessibility feature installed on an
existing residence. The state law that authorizes this credit is shown on ©7. Howard County
enacted a similar credit on October 1, 2012.
This packet contains:
Bill 5-13
Legislative Request Report
State law
F:ILAw\BILLSII305 Property Tax Credit Accessibility FeatureslIntro Memo.Doc
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Bill No.
5-13
Concerning: Prooertv Tax Credit ­
Accessibility Features
Revised:
1/25/2013
Draft No. 1
Introduced:
February 5,2013
Expires:
August 5,2014
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ _ __
Sunset Date: _ _ _ _ _ _ _ __
Ch. _ _, Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Councilmember Leventhal
AN
ACT to:
(1)
(2)
provide for a property tax credit for an accessibility feature installed on an existing
residence; and
generally amend County law regarding property tax credits.
By adding
Montgomery County Code
Chapter 52, Taxation
Section 52-18T
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
""
"" ""
Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unqffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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BILL
No.
5-13
1
Sec. 1.
Section 52-18T is added as follows:
52-18T. Property Tax Credit Accessibility Features
{ill
Definitions.
In this Section, the following terms have the meanmg
2
3
4
=
indicated.
Department
means the Department of Finance.
Director
means the Director of the Department or the Director's
designee.
Eligible costs
means costs that are:
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ill
ill
ill
ill
ill
incurred within 12 months before the property owner submits an
application to the Department for the credit;
for
~
feature authorized under this Section, including reasonable
costs to install the feature;
paid by the applicant and not, or will not be, reimbursed by any
entity; and
in excess of$500.
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Feature
means
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permanent modification to
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residence that results in:
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no-step front door entrance with
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threshold that does not
exceed
Y:z
inch in depth with tapered advance and return surfaces
QL
if
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no-step front entrance is not feasible,
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no-step entrance to
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another part of the residence that provides access to the main
living space ofthe residence;
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ill
ill
ill
an installed ramp creating
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no-step entrance;
an interior doorway that provides
clearing opening;
an exterior doorway that provides
~
~
32-inch wide or wider
36-inch wide or wider clear
26
opening, but only if accompanied by exterior lighting that is
o
f:\law\bills\1305 property tax credit accessibility features\bill1.doc
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BILL
No. 5-13
27
either controlled from inside the residence, automatically
controlled, or continuously on;
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ill
walls around
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toilet, tub, or shower reinforced to allow for the
proper installation of grill2 bars with grab bars installed in
accordance with the Americans with Disabilities Act Standards
for Accessible Design;
(Q)
maneuvering space of at least 30 inches
by
48 inches in
bathroom or kitchen so that
~
~
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person using
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mobility aid may
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enter the room, open and close the door, and operate each fixture
or appliance;
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ill
.cID
{2}
an exterior or interior elevator or
lift
of stair glide unit;
an accessibility-enhanced bathroom, including
in shower or tub; or
an alann, appliance, and control structurally integrated into the
unit designed to assist an individual with
~
sensory disability.
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walk-in or roll­
(hl
Credit established
In accordance with Section 9-250 of the Tax­
Property article of the MIDland Code, the owner of real property may
receive
~
property tax credit against the County property tax for
~
feature that is installed on an existing residence that is the owner's
principal residence when the feature is installed.
ill
Amount gfCredit.
The tax credit allowed under this Section is the lesser
of:
ill
ill
@
50% of the eligible costs; or
$2,500.
51
52
Annual Limit on Amount gfCredits Granted.
ill
During any fiscal year, the total of all
tax
credits granted under
this Section must not exceed $100,000.
53
o
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BILL
No. 5-13
54
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ill
Credits must be granted in the order
in
which the Department
receives the complete applications under subsection
W
of this
Section.
ill
A complete application that, if granted, would cause the limit set
forth in paragraph
ill
of this subsection to be exceeded, must be
granted in the next fiscal year or years and in the order received.
W
Application fOr the Credit.
ill
To receive the credit, a property ovvner must submit an
application the Department:
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CA)
ill)
in
the format the Department requires;
that includes
feature;
~
fQPY
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of the building permit to install the
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that includes any document that the Department requires;
and
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ill}
on or before the date the Department sets.
~
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ill
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The Department must only accept one application for
credit
under this Section for each property during
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single tax year.
Administration.
ill
ill
The County Executive may adopt regulations under Method
to administer this Section.
The Department must submit
~
ill
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written report to the Council
Qy
October
1
of each year for the preceding fiscal year. The report
must include the following:
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CA)
ill)
~
number of applicants;
number of applications approved;
income range of applicants;
modification made
Qy
the applicant;
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ill}
@
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Bill
No. 5-13
81
[ID
(E)
reason for the modification;
other sources from which the applicant received funds or
applied for assistance for the modification;
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(0)
(H}
(g}
efforts to advertise the credit; and
any program recommendations.
~
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Publicity.
The Department must publicize the credit in
way designed
to inform those most likely to benefit from the credit.
ihl
Approved:
Effective Date.
The credit authorized
Qy
this Section applies to tax
89
years beginning after June
30, 2013
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92
93
Nancy Navarro, President, County Council
Date
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Approved:
95
Isiah Leggett, County Executive
Date
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This is a correct copy ofCouncil action.
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Linda M. Lauer, Clerk of the Council
98
Date
@
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LEGISLATIVE REQUEST REPORT
Bill 5-13
Property Tax Credit
-
Accessibility Features
DESCRIPTION:
PROBLEM:
GOALS AND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
Bill 5-13 would provide for a property tax credit for an accessibility
feature installed on an existing residence
County residents may need incentives to be able to make accessibility
improvements on their homes.
To provide for the tax credit.
Department of Finance
To be requested.
To be requested.
To be requested.
To be researched.
Amanda Mihill, 240-777-7815
To be researched.
n/a
F:\LAW\BILLS\1305 Property Tax Credit Accessibility Features\LEGISLATIVE REQUEST REPORT,Doc
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Page 1
LexisNexis®
I of 1 DOCUMENT
Annotated Code of Maryland
Copyright
©
2012 by Matthew Bender and Company, Inc., a member of the LexisNexis Group
All rights reserved.
***
Current through all Chapters Effective January I, 2013, of the 2012 General Assembly Regular Session, First
Special Session, and Second Special Session.
***
***
Annotations through November 26, 2012
***
TAX - PROPERTY
TITLE 9. PROPERTY TAX CREDITS AND PROPERTY TAX RELIEF
SUBTITLE 2. STATEWIDE OPTIONAL
GO TO MARYLAND STATUTES ARCHIVE DIRECTORY
Md. TAX-PROPERTY Code Ann.
§
9-250
(2012)
§
9-250. Credit for property equipped with accessibility features
(a) "Accessibility feature" defined. -- In this section, "accessibility feature" means:
(I) a no-step entrance allowing access into a residence;
(2) interior passage doors providing at least a 32-inch-wide clear opening;
(3) grab bars around a toilet, tub, or shower installed to support at least 250 pounds;
(4) light switches, outlets, and thermostats placed in wheelchair-accessible locations;
(5) lever handles on doors; and
(6) universal design features or any accessibility enhancing design feature prescribed by the Department of
Housing and Community Development under
§
12-202 ofthe Public Safety Article.
(b) In generaL -- The Mayor and City Council of Baltimore City or the governing body ofa county or of a
municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed
on residential real property equipped with an accessibility feature.
(c) Amount, duration, criteria, regulations. -- The Mayor and City Council of Baltimore City or the governing body
of a county or of a municipal corporation may provide, by law, for:
(1) the amount and duration of the tax credit under this section;
(j)
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Page 2
Md. TAX-PROPERTY Code Ann.
§
9-250
(2)
additional eligibility criteria for the tax credit under this section;
(3)
regulations and procedures for the application and unifonn processing of requests for the tax credit; and
(4)
any other provision necessary to carry out the credit under this section.
HISTORY:
2008, ch. 645.
NOTES:
EDITOR'S NOTE. --Section 2, ch. 645, Acts 2008, provides that the act shall take effect June 1,2008.
Section 2, ch. 645, Acts 2008, provides in part that the act "shall be applicable to all taxable years beginning after June
30,2008."
Chapters 210, 281, and 645, Acts 2008, all enacted
§
9-248 of this article. The sections enacted by chs. 281 and 645
have been redesignated as
§§
9-249 and 9-250, respectively.