Town Code & Ordinances Ordinance — Ordinance-20-02

Exactly as extracted, unformatted — for checking against the original. The readable version is easier to read.

ORDINAI\CE NO. 20-02
Introduced by: Alton Hardee, Jr., Commissioner
Af[ ORDTNANCE OF THE COMMISSIONERS OF QUEENSTOWN TO
ESTABLISH A TAX CREDIT AGAINST TOWN PROPERTY TAX ON
CERTAIN REAL PROPERTY OWNED BY VOLUNTEER FIRE
DEPARTMENT MEMBERS
WHEREAS, the Commissioners of Queenstown are authorized to adopt such legislation
as it may deem necessary for the protection and preservation of the town's property and for the
protection and promotion of health and safety of town ernployees and citizens; and
WHEREAS, the Commissioners received a presentation regarding the challenges
confronting volunteer fire departments within the County which included a recommendation
that a property tax credit be approved to encourage current members to continue volunteer
service and create an incentive to attract new volunteer members; and
WHEREAS, Md. Code Ann., Tax-Property $9-260 permits the Commissioners to grant
a property tax credit against the Town property tax imposed on real property that is owned by
members of volunteer fire and rescue companies; and
WHEREAS, a public hearing was duly advertised for two consecutive weeks and a
public hearing was held on July 22, 2020, at which time the Commissioners received public
comment; and
WHEREAS, upon due consideration of the comments of the public and the presentation
by members of the Queenstown Volunteer Fire Deparbnent, the Commissioners find that it is in
the best interest of the public health, safety, and welfare of the citizens of Queenstown to adopt a
property tax credit as set forth herein.
NOW THEREFORE, BE IT ORDAINED BY THE COMMISSIONERS OF
QUEENSTOWN AS FOLLOWS:
Section 1. The following Property Tax Credit for Real Property Owned by Certain
Volunteer Fire Department members is hereby adopted as follows:
Property Tax Credit for Real Property Owned by Certain Volunteer Fire Department
Members.
Ordinance No. 20-02
Establish Fire Department Tax Credit
Page I

A. Definitions. In this section, the following terms shall have the following
meanings:
DWELLING - A house that is used as the principal residence of the homeowner and actually
occupied or expected to be actually occupied by the homeowner for more than 6 months of a 12-
month period beginning with the date of finality for the taxable year for which the property tax
credit under this section is sought. Dwelling shall include a condominium unit that is occupied
by an individual who has a legal interest in the condominium; an apartment in a cooperative
apartment corporation that is occupied by an individual who has a legal interest in the apartment;
and a part of real property used other than primarily for residential purposes, if the real property
is used as a principal residence by an individual who has a legal interest in the real property.
B. Creation. In accordance with Md. Code Ann., Tax-Property $9-260, there is a
Town of Queenstown property tax credit against the tax on real property that qualifies under this
Section.
C. Eligibility. A volunteer fire department member residing in Queenstown is
eligible for a tax credit under this Section if the volunteer fire departmant member:
1.
Is a member of one of the nine (9) independent volunteer fire companies described
in Section 2l-2 of the Public Local Laws of Queen Anne's County.
Has maintained active service status as determined by the Queen Anne's County
Fire and EMS Commission for at least three (3) consecutive calendar years
accounting from January 1,2016.
D. Amount of Credit.
l. Subject to the conditions in this Section, the tax credit may be granted in an
amount of up to $250.00 per dwelling, but not to exceed the amount of the tax on
the property;
2. The eligible volunteer fire department mernber shall receive:
i. In tax year beginning July l, 2020, the tax credit not to exceed $ I 50.00.
ii.
In tax years beginning July I,2O2l and July 1,2022, the tax credit not to
exceed 5200.00.
In tax years beginning July 1, 2023 and beyond, the tax credit not to
111
exceed $250.00.
Ordinance No. 20-02
Establish Fire Department Tax Credit
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3.
Not more than one (1) tax credit may be provided for any property.
E.
Termination of Credit. The tax credit created by this Section shall terminate and
the volunteer fire department member will not be eligible if any of the following occurs:
l.
The volunteer fire department member has failed to maintain active service status
in the preceding calendar year. ln the event the volunteer fire department member
shall fail to maintain active service status for two (2) consecutive years, the
volunteer fire department member shall be ineligible to receive the tax credit until
such time as the volunteer fire department member re-qualifies under Subsection
C. of this Section; or
2.
The volunteer fire department mernber no longer resides in or owns the dwelling
for which the credit was granted.
F.
Application and Annual Verification. On or before the date that is set by the
Queen Anne's County Fire and EMS Commission, an individual seeking a credit under this
Section must submit the following to the Town Offrce:
l. An application in the form that the Town requires; and
2. During each subsequent year, the verification to show that the individual and the
property remain qualified for the credit.
3. The Fire and EMS Commission shall annually submit to the Queenstown Town
Office and the Queen Anne's County Department of Budget, Finance and
Information Technology a list of the individuals and properties eligible to receive
tax credit under this Section for the following tax year by June 1 of the preceding
tax year to allow the Department of Budget, Finance and Information Technology
to provide such tax credit on the tax bills rendered to the eligible individuals,
except that, for the tax year beginning July 1,2019, such list shall be submitted by
June 15,2019.
Section 2. If any section, subsection, sentence, clause or phrase of this Ordinance is,
for any reason, held to be unconstitutional, such decision shall not affect the validity of the
remaining portions of this Ordinance. The Town Commissioners of Queenstown hereby declare
that they would have passed this Ordinance, and each section, subsection, clause or phrase
thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses and
phrases be declared unconstitutional.
ORDAINED, APPROYED. AI SED-by the Town Commissioners for the Town of
d
Queenstown on ttttsJAL day of
Ordinance No. 20-02
Establish Fire Departrnent Tax Credit
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TOWN COMMISSIONERS FOR THE
. Town Clerk Thomas B. Willis, Jr., Presi
Ordinance No. 20-02
Establish Fire Department Tax Credit
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