Landfill Credit

The Sanitary Landfill Residential Property Tax Credit provides property tax relief to homeowners whose residences are located near an approved sanitary landfill. The credit helps offset the impact of nearby landfill operations by providing a property tax credit based on the average cost of refuse collection.

Credit Amount

The credit is equal to the average cost of refuse collection for the eligible residential property.

The credit is granted for the full fiscal year following any portion of the immediately preceding fiscal year during which land-filling operations begin or continue under a valid State refuse disposal permit.

Eligibility Requirements

To qualify for the Sanitary Landfill Residential Property Tax Credit, the property must:

• Be an improved residential property.
• Have been purchased by the applicant:
  • Before June 30, 1987, or
  • Before the initial date that a new or expanded sanitary landfill was included in the County's Ten-Year Solid Waste Plan.
• Be located within one-half (½) mile of the boundary of an area permitted by the State for the landfilling of solid waste.
• Be located on one of the following roadway segments:
  • White House Road between Maryland Route 202 and Ritchie-Marlboro Road;
  • Brown Road between Ritchie-Marlboro Road and Brown Station Road;
  • Brown Station Road between White House Road and Old Marlboro Pike; or
  • Ritchie-Marlboro Road between Interstate 95 and Brown Road.

Eligible Properties

The credit applies only to qualifying improved residential properties that meet the ownership, location, and proximity requirements established by County law.

How to Apply

To apply for the Sanitary Landfill Residential Property Tax Credit (Application Pending)

1. Complete the application approved by the Director of Finance.
2. Submit the completed application to the Director of Finance.
3. Provide documentation demonstrating that the property meets all eligibility requirements.
4. File the application no later than October 1 of the tax year for which the credit is requested.

Required Documentation

Applications must include:

• A completed application.
• Proof of property ownership and purchase date.
• Documentation verifying the property's location and eligibility.
• Any additional information requested by the Director of Finance.

Important Information

• The credit applies only while landfill operations are active under a valid State refuse disposal permit.
• Applications must be submitted annually by the required deadline.
• Failure to file a timely application may result in the loss of the credit for that tax year.

Questions?

For additional information, contact the Office of Finance, Treasury Division.

Email: prop_tax_credits@co.pg.md.us

Phone: 301-952-4030

Authority

County Bill CB-69-1992