The Application for Tax Increment Financing is the form the Anne Arundel County Office of Finance, through the Controller, uses to evaluate a proposed tax increment financing (TIF) district. It is tied to Anne Arundel County property tax revenue, because the incremental real property taxes the district generates are pledged to repay the County debt that pays for the infrastructure. Developers and other applicants who want TIF support for public infrastructure use it. On FillingPDF you can fill out the form online and download or print the completed PDF; the county publishes the original at aacounty.org.
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What is Application for Tax Increment Financing – Anne Arundel County, MD?
The Application for Tax Increment Financing is the Anne Arundel County Office of Finance form in which a developer describes a proposed tax increment financing (TIF) district, its public infrastructure and private development, and why TIF support is needed.
The County's TIF page explains the framework. Title 12, Subtitle 2 of the Economic Development Article of the Annotated Code of Maryland (the Tax Increment Financing Act) authorizes TIF districts as a way to finance infrastructure connected to private development. The County issues special obligation debt for the infrastructure, and the incremental real property tax revenues from the district are pledged to repay it.
The form defines two terms. "Development" covers all public infrastructure and private development within the proposed TIF District. "Private Development" is the part of it that the tax increment will not finance.
The County Administration evaluates the application against the County's TIF Guidelines before any required action by the County's governing body. A TIF review committee, which includes the Chief Administrative Officer, the Budget Officer, the Controller and the County Attorney or their designees, recommends approval, denial or revised terms to the County Executive and County Council. The form and the Guidelines both state that TIF financing is not a right or entitlement.
Who needs to file Application for Tax Increment Financing – Anne Arundel County, MD?
Applicants who want Anne Arundel County to establish a TIF district to fund public infrastructure for a private development use this application. The County's TIF page describes TIF as a tool for infrastructure that benefits commercial and certain residential projects and the general public.
- Applicants who hold legal title to the property in the proposed district list all owners and complete the form directly.
- Applicants who do not hold legal title must describe their interest in all property to be included in the TIF District and list all owners.
- Entities signing through an officer: the signature block asks for the Applicant, then "By," the name and the title of the person signing.
By signing, the applicant agrees to pay the County's costs of processing the application, certifies that the information is accurate to the best of its knowledge, information and belief, and confirms it has reviewed the TIF Guidelines. The County's page says the applicant must complete the application in its entirety. The form is not a tax payment form and does not create any entitlement to TIF financing.
When to file Application for Tax Increment Financing – Anne Arundel County, MD
The form prints no due date. You submit it when you propose a TIF district for a project, and the County Administration evaluates it using the TIF Guidelines before any required action of the County's governing body under the Tax Increment Financing Act.
Because the application must be completed in its entirety, gather the maps, assessments, plans, financial analysis and cost data it calls for before you submit it. The last item also allows the County to request other financial, geographical or logistical information later, so expect follow-up requests after you file. For the timing of the review, contact the Office of Finance, Controller, at 410 222-1781.
Documents you need
- Ten (10) copies of the information the application requests; the form asks you to supply that number of copies.
- A map outlining the proposed TIF District area, with the area identified by address and Tax Map parcel number(s).
- Current assessments for land and improvements for each parcel in the proposed TIF District.
- Plans or drawings that depict the Development.
- A list of all development costs and estimated revenues through the proposed term of the TIF financing, as part of the economic feasibility answer.
- A market study or other financial analysis acceptable to the County supporting the economic feasibility of the Private Development.
- An estimate of the tax increment and any other new taxes the Development will generate for each year of the proposed TIF obligation, assuming no change in the County's property tax rate.
- Evidence that the Applicant has sufficient financial resources to obtain the private financing needed to complete the Development.
- Debt financing information in the form's format: Source, Amount, Term, Status, Contact Person, Phone No.
How to fill out Application for Tax Increment Financing – Anne Arundel County, MD
Enter applicant and project details
At the top, fill in APPLICANT, ADDRESS, PHONE NO., FAX NO., E-MAIL, CONTACT PERSON and PROJECT NAME.
Describe applicant background and team
Give the Applicant's background and development experience, ownership information, and names, addresses and contact information for the development team, including the engineer, architect, land planner, financial advisors and attorneys.
Identify the proposed TIF District
Identify the area by address and Tax Map parcel number(s), include a map outlining it, and provide current land and improvement assessments for each parcel. List all property owners, and describe your interest if you do not hold legal title.
Describe the Development and infrastructure
Describe the Development with its uses (such as residential, retail or office), the density of each use and the phasing schedule. Describe the public infrastructure you propose to fund with the tax increment and the tangible public benefit to residents outside the district.
Answer zoning, approvals and utilities
State the current zoning and whether further zoning approvals are required, which other County or State approvals are needed and how many you have obtained, and whether public water and sewer are available. Attach plans or drawings of the Development.
Explain economic feasibility and financing
Describe why the Development is not economically feasible but for a TIF District and how much TIF support it needs, covering alternative financing explored, development costs and revenues, and why TIF rather than commercial financing. List debt and equity sources with Source, Amount, Term, Status, Contact Person and Phone No.
Separate costs and State funding
State public infrastructure costs and Private Development costs separately, which costs the tax increment will fund, the repayment time frame and how other infrastructure will be funded. Say whether State funding is needed, whether the site is in the priority funding area (PFA) and whether a PFA boundary amendment is required.
Provide market and tax increment analysis
Attach a market study or other financial analysis acceptable to the County and an estimate of the tax increment and other new taxes for each year of the proposed TIF term. Identify proposed tenants and any lease terms, and list who will own the property after the public infrastructure is built.
Cover plans, jobs and community impact
Describe conformity with the County's General Plan and other County plans, evidence of financial resources, and jobs to be created and retained with type and wage scales. Answer the questions on tax credits, impact on nearby businesses, affordable housing, environmental hazards, quality of life benefits and wider use of the public improvements.
Add other supporting information
Provide any other information showing how the Development meets the TIF Guidelines, and any other financial, geographical or logistical information the County later requests.
Sign the applicant certification
Complete Applicant, By, Name and Title. By signing you agree to pay the County's processing costs, accept the confidentiality terms, certify accuracy and acknowledge the TIF Guidelines.
Review and download the completed PDF
Check that every item is answered and the attachments are ready, then download or print the completed PDF from FillingPDF and prepare ten copies for delivery as described under How to submit.
How to submit Application for Tax Increment Financing – Anne Arundel County, MD
The form names no delivery channel. It asks you to supply ten (10) copies of the requested information, and its header gives the contact details of the issuing office:
- Office: Office of Finance, Controller, 44 Calvert Street, Annapolis, Maryland 21401.
- Phone: 410 222-1781.
- Fax: 410 222-1354.
Because no mailing instruction, portal or appointment rule is printed, call the Controller's office to confirm how it wants the ten copies delivered.
Costs apply: by signing, you agree to pay all costs the County incurs in processing the application, including consultants' review of financial data, outside legal counsel and administrative expenses. The form gives no amount, so ask the Controller's office. Mark any confidential commercial information clearly as such when you submit it; the County agrees not to disclose it except as required by law, but your designation is not conclusive. FillingPDF lets you fill out and download the PDF; submission follows the County's channels above.
Common mistakes to avoid
- Supplying fewer than the ten (10) copies the form asks for.
- Leaving items unanswered; the County's page says the application must be completed in its entirety.
- Giving debt financing details in free text instead of the format the form prints: Source, Amount, Term, Status, Contact Person, Phone No.
- Identifying the proposed TIF District without Tax Map parcel numbers, an outline map or current land and improvement assessments for each parcel.
- Combining public infrastructure and Private Development costs instead of stating them separately and saying which costs the tax increment will fund.
- Not clearly marking confidential commercial information as confidential; the County's non-disclosure commitment covers only information clearly marked.
- Signing without having reviewed the TIF Guidelines, which the signature acknowledges.
- Leaving the Applicant, By, Name and Title lines blank in the signature block.
- Treating TIF financing as an entitlement; the form states it is not a right established by State or County law or the TIF Guidelines.
Frequently asked questions
What is the Application for Tax Increment Financing in Anne Arundel County?
It is the Anne Arundel County Office of Finance form for proposing a TIF district. The applicant describes the area, the Development, the public infrastructure to be funded with the tax increment and why TIF support is needed. The County evaluates it using its TIF Guidelines.
Is this form part of Anne Arundel County property tax?
It is not a tax bill or payment form. It requests a TIF district, in which incremental real property tax revenues are pledged to repay County debt for public infrastructure. The form asks for a tax increment estimate assuming no change in the County's property tax rate.
How many copies of the TIF application do I submit?
Ten (10). The form asks you to supply ten copies of the information it requests. It prints no delivery channel, so confirm with the Controller's office at 410 222-1781 how it wants the copies delivered.
Is there a fee for the Anne Arundel County TIF application?
The form states that the applicant pays all costs the County incurs in processing it, including consultants' review of financial data, outside legal counsel and administrative expenses. No amount is printed, so ask the Controller's office.
Does approval of a TIF application get guaranteed?
No. The form and the County's Guidelines say TIF financing is not a right or entitlement. A review committee recommends approval, denial or revised terms to the County Executive and County Council.
Can I mark information in my TIF application as confidential?
Yes, but only information clearly marked as confidential commercial information is covered. The County agrees not to disclose it except as required by law, and the designation is not conclusive. You may have to justify it under Maryland's Public Information Act and/or county law.
What does the "but for" feasibility question ask?
It asks you to describe why the Development will not be economically feasible but for a TIF District and how much TIF support is needed. You must cover alternative financing explored, development costs and estimated revenues, and why TIF rather than commercial financing.
Can I fill out the Anne Arundel County TIF application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the County and does not submit the application; you deliver it through the County's channels.
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