The Brownfields Site Tax Credit Application is the form the Anne Arundel County Office of Finance uses to grant a County real property tax credit to owners of qualified brownfields sites. It is one of the Anne Arundel County property tax credit applications listed on the County's tax credits page, and it rests on County Code §4-2-306. The credit applies after a voluntary cleanup program or a corrective action plan has been completed and the State has issued a Notice of Revaluation. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the County publishes the official PDF at aacounty.org.
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What is Brownfields Site Tax Credit Application – Anne Arundel County, MD?
The Brownfields Site Tax Credit Application is the Anne Arundel County Office of Finance form that an owner of a qualified brownfields site completes to request the brownfields tax credit against County real property taxes under County Code §4-2-306.
The credit equals 50% of the property tax attributable to the increase in the assessment of the qualified brownfields site, including improvements added during the credit period, over the site's assessment before a voluntary cleanup program or a corrective action plan. A qualified brownfields site inside the O-Cor Zone of the Odenton Growth Management Area is eligible for an additional credit of 20% of the remaining property tax on that increase.
The credit is effective for each of the five taxable years following the issuance of the Notice of Revaluation by the Maryland State Department of Assessments and Taxation, after completion of a voluntary cleanup program or a corrective action plan. The Code says the application is made to the Controller on a form the Controller provides, must show that the site meets the section's requirements and may require additional information.
The form collects the owner and property details, the date of the Notice of Revaluation and copies of State documents, and ends with a certification signed under penalties of perjury. It is separate from the County's other credit applications, such as those for conservation land or high performance buildings.
Who needs to file Brownfields Site Tax Credit Application – Anne Arundel County, MD?
Owners of a qualified brownfields site in Anne Arundel County use this application to request the brownfields tax credit. The form directs you to read County Code §4-2-306, which is the basis for deciding whether the qualifications are met. The Code defines "brownfields site" and "qualified brownfields site" by reference to the Economic Development Article, §5-301(i) and §5-301(r), of the State Code.
- The site must have completed a voluntary cleanup program or a corrective action plan, and the State must have issued a Notice of Revaluation for it.
- Owners of a site in the O-Cor Zone of the Odenton Growth Management Area are eligible for an additional credit under §4-2-306(g); the same application is used.
- The form has two signature lines, so co-owners can sign together.
The credit reduces County property tax only. According to the County's tax credit FAQ, County credits do not apply to the Solid Waste service charge, the Waterway Protection and Restoration Fund (WPRF) fee, State of Maryland property taxes or City of Annapolis property taxes, and a credit cannot exceed your actual County property tax liability.
When to file Brownfields Site Tax Credit Application – Anne Arundel County, MD
Apply after the Maryland State Department of Assessments and Taxation issues the Notice of Revaluation for the qualified brownfields site, following completion of a voluntary cleanup program or a corrective action plan. The form asks for the date that notice was issued and for a copy of it, so you need it before you can complete the application. The credit then runs for each of the five taxable years after that issuance.
The form refers to a deadline but prints no date. The County's FAQ says each property tax credit has a deadline set in the County Code, that the application must be received by that date to be timely, and that the Office of Finance cannot waive or extend it. Call 410-222-1748 to confirm the date that applies to your site.
If you provide an email address, the Office of Finance sends a receipt confirmation within 10 business days of receiving the application. Written notification follows when the application is approved or denied.
Documents you need
- Maryland Department of the Environment Voluntary Cleanup Program acceptance letter (copy), listed on the form among the documents to attach.
- Maryland Department of the Environment Certificate of Completion (copy).
- Notice of Revaluation from the Maryland State Department of Assessments and Taxation (copy); its issuance date is also entered on the form.
- Maryland Department of Commerce/Maryland Department of Business and Economic Development letter stating the site is a qualified Brownfields site (copy).
- Any other documentation issued by the State of Maryland demonstrating that the property should qualify for the Brownfields Site Tax Credit (copy).
How to fill out Brownfields Site Tax Credit Application – Anne Arundel County, MD
Read County Code §4-2-306
Read the attached §4-2-306, Brownfields sites, before you start; your certification states that you have read it. Type or print using ink only.
Enter the filing date and owners
Enter the Date Application Filed, then the Name(s) of Property Owner(s).
Enter the property address
Write the Property Address with City, State and Zip Code of the qualified brownfields site.
Enter the parcel ID and description
In Parcel ID# (District/Subdivision/Account Number), enter the identifier shown by the Maryland Department of Assessments and Taxation for the property, then complete Property Description.
Add contact details
Enter the Primary Telephone #, Secondary Telephone # and Email Address. An email address lets the Office of Finance send a receipt confirmation.
Give a different mailing address
If your mailing address differs from the property address, enter it with City, State and Zip Code; otherwise leave it blank.
Enter the Notice of Revaluation date
Enter the date the Maryland State Department of Assessments and Taxation issued the Notice of Revaluation for the qualified brownfields site.
Gather the documents to attach
Make copies of the Voluntary Cleanup Program acceptance letter, Certificate of Completion, Notice of Revaluation, the qualified-site letter from Commerce/Business and Economic Development, and any other State documentation.
Sign and date the certification
Read the certifications, including the declaration under penalties of perjury and the permission for the County to verify the information. Each applicant signs and dates on an Applicant line.
Review and download the PDF
Check every entry and the attachments, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit Brownfields Site Tax Credit Application – Anne Arundel County, MD
You can return the Brownfields Site Tax Credit Application by mail or by email.
- By mail: Anne Arundel County, Office of Finance, Attn: Tax Credits, 44 Calvert Street, Room 110, Annapolis, MD 21401.
- By email: [email protected]. The form says questions and applications may be submitted by email.
The Office of Finance is open 8:00am to 4:30pm, Monday through Friday. For questions call 410-222-1748; the Hearing/Speech Impaired line is 711.
Attach copies of the State documents listed on the form. If you give an email address, the office sends a receipt confirmation within 10 business days; contact the office if you do not receive one. If you mail the application less than 14 days before the deadline, the form suggests a traceable form of delivery, because the County is not responsible for mail delays. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving out one of the State documents the form asks you to attach, such as the Certificate of Completion or the Notice of Revaluation.
- Leaving blank the date of issuance of the Notice of Revaluation from the Maryland State Department of Assessments and Taxation.
- Signing without reading County Code §4-2-306, which the form says is the basis for deciding whether the qualifications are met.
- Submitting an unsigned application; the certification under penalties of perjury needs the applicant's signature and date.
- Omitting an email address and then expecting the receipt confirmation, which the Office of Finance sends only to an address on the application.
- Mailing the application less than 14 days before the deadline without a traceable delivery method; the County is not responsible for mail delays.
- Completing the form in pencil; the form says to type or print using ink only.
- Expecting the credit to reduce charges outside County property tax, such as the Solid Waste service charge, the WPRF fee or City of Annapolis property taxes.
Frequently asked questions
What is the Brownfields Site Tax Credit Application?
It is the Anne Arundel County Office of Finance form used to request the brownfields tax credit against County real property taxes on a qualified brownfields site, as created by County Code §4-2-306 and authorized by §9-229 of the Tax-Property Article of the State Code.
How much is the Anne Arundel County brownfields tax credit?
The credit equals 50% of the property tax attributable to the increase in the site's assessment over its assessment before the cleanup program or corrective action plan. A site in the O-Cor Zone of the Odenton Growth Management Area can receive an additional 20% of the remaining tax on that increase.
How long does the brownfields tax credit last?
It is effective for each of the five taxable years following the State's issuance of the Notice of Revaluation for the qualified brownfields site, after a voluntary cleanup program or corrective action plan is completed.
What documents do I attach to the brownfields tax credit application?
Attach copies of the Voluntary Cleanup Program acceptance letter, the Certificate of Completion, the Notice of Revaluation, the Commerce/Business and Economic Development letter stating the site is a qualified Brownfields site, and any other State of Maryland documentation supporting the credit.
Where do I send the Anne Arundel brownfields tax credit application?
Mail it to Anne Arundel County, Office of Finance, Attn: Tax Credits, 44 Calvert Street, Room 110, Annapolis, MD 21401, or email it to [email protected]. For questions call 410-222-1748.
What is the deadline for this application?
The form does not print a date. The County says each credit's deadline is set in the County Code, applications must be received by that date, and the office cannot waive or extend it. Call 410-222-1748 to confirm the deadline for your site.
How will I know the County received my application?
If you list an email address, the Office of Finance sends a receipt confirmation within 10 business days. If none arrives, contact the office. It sends written notification when the application is approved or denied.
Can I fill out the brownfields tax credit application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to Anne Arundel County, and does not submit the form; you send it to the Office of Finance by mail or email.
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