Brownfields Site

The Brownfields Property Tax Credit encourages the cleanup and redevelopment of eligible contaminated or underutilized commercial and industrial properties in Prince George's County.

The credit helps offset the increased property taxes resulting from environmental remediation and redevelopment by providing a tax credit on the increase in the property's assessed value.

Credit Amount

The credit applies to the County portion of the real property tax based on the increase in assessed value resulting from the cleanup and redevelopment of the property.

Note: The credit applies only to the increase in assessed value resulting from the qualifying redevelopment.

Eligibility Requirements

To qualify for the Brownfields Property Tax Credit, all of the following requirements must be met:

• The property must be accepted into the Maryland Department of the Environment (MDE) Voluntary Cleanup Program (VCP).
• The environmental cleanup must be successfully completed.
• The property owner must receive either:
  • A Certificate of Completion (COC); or
  • A No Further Requirements Determination (NFRD) from the Maryland Department of the Environment.
• The property must be redeveloped for a qualifying commercial, industrial, or mixed-use purpose.
• The redevelopment must comply with applicable County zoning requirements.

Ineligible Properties

The tax credit is not available to:

• Responsible parties who caused or contributed to the contamination of the property.
• Projects seeking duplicate tax relief for the same eligible improvements under conflicting local tax credit programs.

Application Requirements

Applicants must:

• Apply to the Prince George's County Office of Finance (or other designated County agency).
• Submit the application within the required timeframe, generally within one year after receiving a Certificate of Completion from the Maryland Department of the Environment.
• Provide all supporting documentation required to determine eligibility.

Required Documentation

Applications should include:

• Documentation showing acceptance into the Maryland Voluntary Cleanup Program.
• A copy of the Certificate of Completion (COC) or No Further Requirements Determination (NFRD).
• Documentation supporting the completed redevelopment project.
• Any additional information requested by the Director of Finance.

Important Information

• The credit applies only to the increase in assessed value resulting from the brownfield redevelopment.
• Brownfield properties located within a designated Enterprise Zone may qualify for enhanced credit amounts and an extended credit period.
• If the property is located within a participating municipality, a separate municipal property tax credit may also be available.
• Eligibility under the Brownfields Property Tax Credit does not automatically qualify a property for other County tax incentive programs.

How to Apply

Applications must be submitted to:

Prince George's County Office of Finance
Treasury Division

Application Deadline: August 1

Questions?

For additional information, please email the Office of Finance Treasury Division at prop_tax_credits@co.pg.md.us

Authority

• County Bill CB-61-2008
• Maryland Tax-Property Article, § 9-222
• Maryland Environment Article, Title 7, Subtitle 5
• Prince George's County Code, Subtitle 10 (Finance and Taxation)

Apply for Property Tax Credit - Brownfields Site (PDF)