[Added 3-1-2021 by Ord. No. 797-21]
In this article, the following words have the meanings indicated:
As defined in Title 9, Property Tax Credits and Property
Tax Relief, of the Tax-Property portion of the Annotated Code of Maryland,
§ 9-260(a)(3)(ii), and described as a volunteer firefighter
or a volunteer emergency medical technician.
July 1 thru June 30.
In accordance with the provisions of the Tax-Property Article,
Title 9, § 9-260, of the Annotated Code of Maryland, there
is hereby established the following property tax credit:
A.
Each active duty volunteer member of the Bel Air Volunteer Fire Company
shall be eligible for an annual property tax credit in the amount
of $500 on the active duty volunteer member's dwelling, with
a maximum credit per household of $1,000.
(1)
Effective beginning with the July 1, 2021, fiscal year.
To receive a credit under this article, each qualifying active
duty volunteer member of the Bel Air Volunteer Fire Company shall
be annually certified, to the Director of Finance by the Secretary
of the Bel Air Volunteer Fire Company as an active duty volunteer
member thereof.
Once the Director of Finance has verified an active duty volunteer
member's eligibility, the Town of Bel Air shall issue an annual
tax credit to each eligible active duty volunteer member, provided
that the following conditions are met:
A.
The dwelling has been owned and occupied by and was the principal
residence of the active duty volunteer member for at least the 12
months preceding the fiscal year in which the tax credit is applicable.
B.
The eligible active duty volunteer member has no delinquent financial
debt obligations owed to the Town of Bel Air.
C.
Town of Bel Air employees, who are also active duty volunteer members
of the Bel Air Volunteer Fire Company, are only eligible for one tax
credit benefit, whichever is greater.
