The System Benefit Charge (SBC) is a fee paid by non-residential property owners in Prince George’s County that helps provide funding for building and maintaining waste disposal systems.
This website has been created to assist you in understanding the origin of the non-residential System Benefit Charge (SBC) and how it impacts you.Should you have any additional questions, or if you would like to estimate your SBC, please contact our customer service center at the following number 301-952-7635.
What is the SBC?
The SBC is a fee paid by all non-residential property owners in Prince George's County that will help provide funding for building and maintaining waste disposal systems. The SBC is a service charge and not a tax, and therefore also applies to establishments located on tax-exempt land.
What is the background of the SBC?
In November 2000, the voters of Prince George's County approved County Council Bill 61-2000 authorizing the SBC, which requires non-residential properties and those properties with non-residential uses to assume an equitable share of responsibility for revenues to support the County's solid waste management infrastructure. This Bill was subsequently amended with County Council Bill 12-2002 and providing further clarifications of applicability.
The County is obligated to provide safe, environmentally sound disposal of all wastes generated here. The County achieves this by developing landfills, recycling facilities, transfer stations and assuring the environmentally sound closure and monitoring of closed facilities.
Up to now, the County has developed an effective solid waste management infrastructure using, in part, bond issues and residential solid waste charges to meet its financial obligations.
What costs are covered by the SBC?
||Armory, Bank (main office), Bank (mini office), Bowling Alley, Branch Post Office, Center Unit, Church, City Club, Classroom, Cold Storage, Computer Center, Condo Garage, Condo Townhouse, Condominium, Convalescent Hospital, Country Club, Discount Warehouse, End Unit, Finish (neighborhood shopping center), Finish (regional shopping center), Fire Station (staffed), Fire Station (volunteer), Fraternal Building, Fraternity, Garage (storage), Government Building, Group Home Care, Gymnasium, Handball/Racquetball Club, Hangar, Health Club, High School, Home for Elderly, Hospital (general), Hotel, Indoor Tennis Club, Industrial (research/engineering), Interior Industrial Office Space, Jail, Laboratory Building, Library, Manual Arts Building, Mega Warehouse, Mini-Warehouse, Mobile Home, Mortuary, Motel, Multiple Residence, Multipurpose School Building, Other (Low), Office Building, Passenger Terminal, Post Office Main, Rectory, Restroom Building, School, Shower Building, Skating Rink, Split Foyer, Split Level, Standard Unit, Storage Hangar, T-Hangar, Veterinary Hospital, Warehouse (distribution), Warehouse (storage), Warehouse (transit)|
||Auditorium, Bank (branch), Beauty/Barber Shop, Club House, Dairy Sales, Day Care Center, Dental Clinic, Department Store, Discount Store, Dispensary, Dormitory, Garage (service), Industrial (heavy manufacturing), Industrial (manufacturing), Industrial Flex, Laundromat, Loft, Medical Office Building, Mini-Lube, Other (Medium), Shell (community shopping center), Shell (light industrial), Shell (neighborhood shopping center), Shell (regional shopping center), Shopping Center (community), Shopping Center (neighborhood), Shopping Center (regional), Surgical Center, Theater|
||Auto Dealership, Automobile Show Room, Automotive Center, Convenience Store, Food Booth, House, Mall (covered), Mall (enclosed), Mall (open), Market, Mixed Retail/Residential, Other (High), Restaurant, Restaurant (fast food), Retail Store, Service Station, Special Use, Tavern|
My property is residential. Why is it being assessed a SBC?
There are exceptions but residences should be charged the residential solid waste charges rather than the SBC. Please either submit a Reconsideration Form or contact the Customer Service left to initiate an investigation.
When does the SBC take effect?
The SBC became effective July 1, 2001. So non-residential property owners, including those that are tax-exempt, can expect to see this charge on their annual County Tax Bill.
When do I pay my SBC?
The SBC charge should be paid at the same time as your County Tax Bill.
Why did I receive a new or revised Tax Bill with an SBC during the fiscal year?
You may have received a new or revised Tax Bill during the fiscal year for one of two reasons:
- You requested reconsideration and it was approved, or
- The State Department of Assessments and Taxation certified new or updated property account information to the DER that affected your SBC.
What can I do if I disagree with my Building Type or Enclosed Area?
If you are an owner of a non-residential property and you believe that the Enclosed Area assigned by the State Department of Assessments and Taxation or the Building Type is incorrect, reconsideration can be requested. Use the Reconsideration Form provided by the Department of Environmental Resources. You may also request a copy of the Reconsideration Form by calling the Customer Service left at 301-952-7635. Alternatively, you can pick one up at the Department of Environmental Resources Office, 9400 Peppercorn Place, Suite 500, Largo, MD 20774. Please note that once reconsideration is requested, it cannot be withdrawn.
If I receive a Tax Bill at the beginning of the fiscal year, how long do I have to request reconsideration?
Your request must be received on or before August 31.
If I receive a Tax Bill during the fiscal year with an SBC, how long do I have to request reconsideration?
The reconsideration period for new Tax Bills closes on August 31st. Use the Reconsideration Form provided by the Department of Environmental Resources. You may also request a copy of the Reconsideration Form by calling the Customer Service left at 301-952-7635. Alternatively, you can pick one up at the Department of Environmental Resources Office, 9400 Peppercorn Place, Suite 500, Largo, MD 20774. Please note that once reconsideration is requested, it cannot be withdrawn.
When will my reconsideration request be reviewed?
DER Staff members have been specifically assigned to the task of evaluating and responding to requests for reconsideration. They will be processed in the order in which they are received. Unfortunately, at this time, the total volume of reconsideration requests varies and therefore, an estimate of the processing time cannot be determined
If I have requested reconsideration, am I still required to pay the solid waste charge shown on my County Tax Bill?
Yes. Your reconsideration request will be processed, and should it be successful, you will receive a refund of any overpayment. Please be aware that should you not pay the SBC, interest will accrue beginning October 1.
How much is the interest rate?
Interest is charged at the rate of about 20% per annum.
How long would it take to receive a refund?
You should receive a refund after a six to eight week period following the reconsideration determination.
How can I find out about the status of my reconsideration?
Any property owner or authorized agent filing for reconsideration will receive a written confirmation of its receipt with a reconsideration number. Your 7-digit account number can be used to track the status of the reconsideration by calling the Customer Service left at 301-952-7635.
My property doesn't generate that much waste. Why am I being charged at the High (or Medium) rate?
The SBC has been established to fund the costs of providing a solid waste disposal system, which is required by Maryland law. The SBC does not cover the cost of actual disposal of waste. SBC revenues are used to make disposal facilities available. The County has conducted studies of actual waste generation from non-residential properties, and has classified them according to their potential for waste generation. Although your business or activity may not currently generate as much waste as other may, it has the potential to do so. It is the most equitable method of distributing the costs of providing the solid waste system.
What if my property cannot be occupied because it has been declared unfit or unsafe to occupy?
The SBC can be suspended for properties that cannot be occupied because of a governmental order. Please submit a Reconsideration Form and attach a copy of the order.
What if I have questions about other parts of the County Tax Bill?
Questions about other parts of the County Tax Bill should be directed to the list of telephone numbers on the back of the County Tax Bill.
If I pay my SBC will the County collect my garbage?
No. You are still responsible for contracting for private waste service if your account is non-residential.
Do I have to pay my SBC if I contract for garbage service that disposes of my waste outside of the County?
Yes. The SBC is applied to buildings that can "generate waste" in the County. Therefore, you must pay your SBC even if your waste is disposed of outside of the County.
Find Your Building's Enclosed Area
Proceed to the Maryland Department of Assessments and Taxation, Real Property System to determine your Enclosed Area.
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You will need Adobe Acrobat Reader to view the documents below. If you do not have Acrobat Reader, you may download it free from the Adobe Website.
View the County Council Bill 50-2002
View the County Council Bill 12-2002
View the County Council Bill 61-2000
View a sample County Tax Bill
View a sample Certificate of Occupancy