Private Landing Strip

The Public-Use Landing Strip Tax Credit provides a property tax credit for qualifying privately owned landing strips that support Maryland's aviation infrastructure.

The credit is available for eligible landing strips that are certified by the Maryland State Aviation Administration and designated as essential to the State's air transportation system.

Eligibility Requirements

To qualify for the Public-Use Landing Strip Tax Credit, all of the following requirements must be met:

• The landing strip must be certified by the Maryland State Aviation Administration.
• The landing strip must be located on privately owned land.
• The landing strip must be open for public use.
• The landing strip must be licensed under Title V of the Transportation Article of the Annotated Code of Maryland.
• The landing strip must be identified in the Maryland Aviation System Plan as essential to the State's air transportation system.

Eligible Properties

The credit applies only to qualifying real property containing a landing strip that meets all statutory eligibility requirements.

Application Requirements

Applicants must:

• Submit a completed application to the Director of Finance.
• File the application no later than October 1 of the tax year for which the credit is requested.
• Provide documentation demonstrating eligibility.

Required Documentation

Applications must include:

• Proof of certification by the Maryland State Aviation Administration.
• Documentation demonstrating compliance with the statutory eligibility requirements.
• Any additional information requested by the Director of Finance.

Important Information

• The landing strip must continue to meet all eligibility requirements to remain qualified for the credit.
• Applications must be submitted by the required deadline to be considered for the applicable tax year.

Questions?

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

Authority

County Bill CB-93-1989