POLICY DATABASE
Prince George’s Cnty., Md., Code §§ 10-235.22 -.25 (current through Sept. 25, 2017)
Brief Summary
This law establishes a property tax credit of up to $5,000 against the County portion of property tax on certain urban agricultural properties. Among other things, qualification criteria include property size requirements (at least one-eighth of an acre and not more than five (5) acres); and production requirements (agricultural products valued at Two Thousand Five Hundred Dollars ($2,500) or more per tax year, unless a waiver is obtained). The total of all tax credits granted under this subdivision during any fiscal year is capped at one hundred thousand dollars ($100,000).
Legal Strategies
Creates an incentive for a change.
Requires something, sets standards.
Reach
Limited scope. It creates eligibility for a tax break, which is an incentive for voluntary action.
Food System Category: Grow, Get
State: Maryland
Jurisdiction Type: County
Jurisdiction Name: Prince George's County
Does the law refer to priority populations in some way?
No.
Does the law refer to or suggest a goal related to improving or protecting health?
No.
Does the law refer to or suggest a goal of fostering improved environmental conditions?
Yes. "minimize runoff" (§ 10-235.22 (b)(2)).
Does the law refer to or suggest a goal related to promoting or supporting the community's economy?
No.
Does the law include findings (including jurisdiction-specific findings), or are there findings in the larger section, title, article, or chapter which the law is part of?
No.
Does the law have a stated intent or purpose, or is there an intent or purpose in the larger section, title, article, or chapter which the law is part of?
No.
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. § 10-235.22 (b).
Does the law address implementation in some way?
Yes. Application approval requirements are set forth at section 10-235.24.
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
No.
Does the law include an evaluation component, beyond reporting on activity?
Yes. "The Director of Finance shall provide an annual report to the County Council on the property tax credit for urban agricultural property on or before December 31st of each year for the previous fiscal year, to include:(a) the number of applications received; (b) the number of applications denied;(c) the number of tax credits approved; and (d) the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved. § 10-235.25. ".
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
Prince George's County, Maryland - Code of Ordinances , SUBTITLE 10. - FINANCE AND TAXATION, DIVISION 8. - TAX ASSESSMENT, LEVY, AND COLLECTION, SUBDIVISION 5L. - URBAURBAN AGRICULTURAL PROPERTY TAX CREDIT. History: CB-74-2015.