The Religious Leased Real Property Tax Credit Application is the form the Anne Arundel County Office of Finance uses to decide whether a property owner receives a county real property tax credit for space leased to a religious organization. It is one of the Anne Arundel County property tax credit applications, and the property owner and the religious organization must both sign it. On FillingPDF you can fill out the form online and download or print the completed PDF; the county publishes the original and receives the application by email or mail.
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What is Religious Leased Real Property Tax Credit Application – Anne Arundel County, MD?
The Religious Leased Real Property Tax Credit Application is the Anne Arundel County Office of Finance form used to request a credit against county real property taxes on commercial-zoned property that a religious group or organization leases and uses for worship or education.
The credit comes from § 4-2-315 of the Anne Arundel County Code, which the form tells you to read. It applies to the portion of a property that is leased, occupied and used by the religious organization exclusively for public religious worship, educational purposes, or office space necessary to support them, and for which the organization is contractually liable for the taxes. A "religious group or organization" means one certified under § 501(c)(3) or (d) of the Internal Revenue Code.
The credit is calculated on 100% of the total taxable assessment of the portion the organization uses, and it cannot exceed the tax the organization is otherwise contractually liable for. The lessor must reduce the taxes the organization owes under the lease by the amount of the credit.
The credit does not apply to property leased, occupied or used to make a profit, or once the organization no longer occupies the property. Entitlement ends in those cases, and the Controller then issues a bill for the additional tax due.
Who needs to file Religious Leased Real Property Tax Credit Application – Anne Arundel County, MD?
The main applicant is the owner of real property in Anne Arundel County who leases part or all of it to a religious organization. The application must be signed by both the property owner and a representative of the religious organization.
Conditions the form and § 4-2-315 attach to the credit:
- The religious organization must qualify for an exemption under section 7-204 of the Tax-Property Article of the Maryland Annotated Code. You answer Yes or No on the form.
- The property must be located in a commercial zoning district. You answer Yes or No on the form.
- The lease must make the religious organization contractually liable for payment of the property taxes.
- The leased portion must be used exclusively for public religious worship, educational purposes, or office space that supports them.
Do not use this form for property that is leased, occupied or used to make a profit. The Anne Arundel County Supervisor of Assessments, not the applicant, determines the exempt status, the zoning and the assessed value of the portion used.
When to file Religious Leased Real Property Tax Credit Application – Anne Arundel County, MD
The Office of Finance must receive the application on or before April 1 prior to the tax year for which you want the credit. If it is filed after April 1, the credit is disallowed for that year and the application is treated as an application for the next succeeding taxable year.
The county states that each credit deadline is set in the County Code and that the office has no authority to waive or extend it. 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.
If you give an email address, the Office of Finance sends a receipt confirmation within 10 business days of receiving the application. Written notification of approval or denial follows. Contact the office if no confirmation arrives.
Documents you need
- Copy of the executed lease between the property owner and the religious organization, signed by both parties. It must contain a provision making the organization contractually liable for payment of property taxes.
- A full description of how the religious organization uses the property, such as public religious worship, educational use, or office space supporting public worship or educational purposes. The property may not be used to make a profit.
- Additional information on the percentage of the property leased by the religious organization, which the form asks you to attach next to that line.
- Any other supporting documentation the Office of Finance requires, as § 4-2-315(d) allows.
How to fill out Religious Leased Real Property Tax Credit Application – Anne Arundel County, MD
Enter the date and owner name
Write the Date Application Filed and the Name(s) of Property Owner(s). Type or print using ink only.
Enter the property address
Give the Property Address with City, State and Zip Code of the property proposed for the credit.
Add owner contact details
Enter the Primary Telephone # and Secondary Telephone #, plus an Email Address if you want the receipt confirmation. Add the owner's Mailing Address only if it differs from the property address.
List all tax account parcel IDs
Enter every parcel proposed for a credit as District/Subdivision/Account Number. The county says the Maryland Department of Assessments and Taxation account identifier uses this format.
Enter religious organization details
Fill in the Name of Religious Organization, its Mailing Address, City, State, Zip Code and Telephone #.
State the leased share and lease dates
Enter the Percentage of Property Leased by Religious Organization and attach additional information. Then enter the Beginning and Ending Dates of Lease.
Attach the lease and use description
Attach the executed lease signed by both parties, containing the tax-liability provision, and a full description of how the organization uses the property.
Answer the eligibility statements
Check Yes or No on whether the organization qualifies for an exemption under section 7-204 of the Tax-Property Article, and whether the property is in a commercial zoning district.
Sign as the property owner
After reading § 4-2-315, the owner signs and dates the certification and the declaration that the information is true, correct and complete.
Sign as the organization representative
The religious organization representative signs and dates the matching certification and declaration.
Review and download the completed PDF
Check names, parcel IDs, dates and attachments, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit Religious Leased Real Property Tax Credit Application – Anne Arundel County, MD
You can return the application by email or by mail to the Anne Arundel County Office of Finance.
- Email: send it to [email protected].
- Mail: Anne Arundel County, Office of Finance, Attn: Tax Credits, 44 Calvert Street, Room 110, Annapolis, MD 21401.
Include the signed lease and the description of how the religious organization uses the property. The application must carry both signatures and must be received by April 1 to count for the following tax year's credit rules described under When to file. If you provide an email address, the Office of Finance sends a receipt confirmation within 10 business days; call if you do not receive it.
For questions, call 410-222-1748 (Hearing/Speech Impaired 711) or email [email protected]. The Office of Finance is open from 8:00am to 4:30pm, Monday through Friday. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the application after April 1 and expecting the credit that year; late applications are disallowed for that year and treated as applications for the next taxable year.
- Attaching a lease signed by only one party, or one without a provision making the religious organization contractually liable for the property taxes.
- Sending the application signed by the property owner only; both the owner and the religious organization representative must sign and date it.
- Leaving out the description of how the religious organization uses the property, or describing a use made for profit, which the credit excludes.
- Applying for property that is not in a commercial zoning district, or for a religious organization that does not qualify for the section 7-204 exemption.
- Listing the parcel without the District/Subdivision/Account Number, or leaving out parcels proposed for the credit.
- Mailing the application close to April 1 without traceable delivery; the county is not responsible for mail delays.
- Filling the form in pencil; the form says to type or print using ink only.
Frequently asked questions
What is the Religious Leased Real Property Tax Credit in Anne Arundel County?
It is a credit against county real property taxes on the part of a commercial-zoned property that a religious organization leases and uses exclusively for public worship, education or supporting office space, and for which it is contractually liable for the taxes. Section 4-2-315 of the County Code creates it.
When is the deadline for the Anne Arundel County religious property tax credit?
The Office of Finance must receive the application on or before April 1 prior to the tax year for which the credit is sought. A later application is disallowed for that year and treated as an application for the next taxable year.
Who has to sign the Religious Leased Real Property Tax Credit Application?
Both the property owner and the religious organization representative sign and date it. Each certifies that they read § 4-2-315 and that the information is true, correct and complete; the county requires the application to be under oath.
What do I attach to the religious leased property tax credit application?
Attach a copy of the executed lease signed by both parties, containing a clause that makes the religious organization contractually liable for the property taxes. Also attach a full description of how the organization uses the property, and additional information on the percentage leased.
Where do I send the application, and can I email it?
Yes. Email it to [email protected] or mail it to Anne Arundel County, Office of Finance, Attn: Tax Credits, 44 Calvert Street, Room 110, Annapolis, MD 21401. Call 410-222-1748 with questions.
How will I know the county received my application?
If you put an email address on the form, the Office of Finance sends a receipt confirmation within 10 business days. If none arrives, contact the office. Written notification of approval or denial is sent afterward.
Does the credit cover the whole property I lease?
Only the portion used by the religious organization. The credit is based on 100% of the taxable assessment for that portion and cannot exceed the tax the organization is contractually liable for under the lease.
Can I fill out this application online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Anne Arundel County and does not submit the application; you send it to the Office of Finance by email or mail.
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