Alternative Energy

Tax credit against the property tax imposed on real property for that portion of the property that is leased, occupied, and used by a religious group or organization and which meets each of the following conditions:

The religious group or organization would qualify for a property tax exemption under Section 7-204 of the Tax-Property Article
The religious group or organization shall have a verifiable tax-exempt, nonprofit status from the United States Internal Revenue Service
The portion of the property upon which the tax credit is based is used exclusively for:
- Public religious worship
- Educational purposes
- Office space necessary to support or maintain public religious worship or educational purposes
The property upon which the tax credit is based is not leased, occupied, or used for the purpose of making a profit
The religious group or organization is contractually liable to the owner for property taxes
The owner of the property eligible for a credit pursuant to this Section is contractually obligated to reduce, by the amount of the tax credit, the amount of taxes for which the religious group or organization is otherwise contractually liable
The property is located in a commercial zone.

Application for the tax credit shall be submitted to the Supervisor of Assessments and Taxation in Prince George's County, no later than September one of the tax year for which the credit is being requested, and shall be signed under oath by both the owner of the real property and the religious group or organization which is or will become the lessee. A copy of the executed lease between the property owner and the lessee shall be submitted with the application. Upon termination of the lease or the cessation of possession by the tenant, the owner shall notify the Supervisor of Assessments and Taxation within 30 days of such event.

Apply for Property Tax Credit - Alternative Energy (PDF)

Apply for Property Tax Credit - Alternative Energy (PDF) - Español

Passed Legislation: CB-11-2008