§ 10-19. Urban agricultural property.
(a) Definitions.
(1) In general.
In this section, the following words have the meanings indicated.
(2) Sustainability Office.
"Sustainability Office" means the Baltimore City Office of Sustainability, established by City Code Article 1, Subtitle 34.
(3) Urban agricultural property.
"Urban agricultural property" has the meaning stated in State Tax-Property Article, § 9-253.
(4) Urban agricultural purposes.
"Urban agricultural purposes" has the meaning stated in State Tax-Property Article, § 9-253.
(5) Value.
"Value" means the amount equal to:
(i) the gross income that is actually received from sales of plants, plant products, animals, or animal products produced on site; or
(ii) for plants, plant products, animals, or animal products that are distributed free or at less than applicable market prices, the gross income that could reasonably be assumed to be received from their sale at market prices.
(b) Credit granted.
In accordance with State Tax-Property Article § 9-253, a tax credit is granted against the City property tax imposed on qualified urban agricultural properties.
(c) Qualifications for credit.
(1) In general.
To qualify for the credit granted by this section, a parcel of land:
(i) must be an urban agricultural property that is being used for urban agricultural purposes;
(ii) may not be used for any other purpose that would subject the parcel to property tax liability;
(iii) must be maintained in full compliance with the City Building, Fire, and Related Codes Article; and
(iv) unless a waiver is granted under paragraph (3) of this subsection, must produce and either sell or otherwise distribute each tax year plants, plant products, animals, or animal products with an aggregate value of $5,000 or more.
(2) Documentation of product value.
The Sustainability Office may require an owner to verify values by providing copies of sales receipts or invoices and, if relevant, evidence of current market rates.
(3) Waiver of value requirement.
(i) The Sustainability Office may grant a waiver to the value requirement if, in the tax year for which the credit is being sought, the agricultural use of the property:
(A) is newly established; or
(B) has suffered an unexpected disaster, such as drought, vandalism, or infestation
(ii) A waiver may not be granted under this paragraph for more than 2 consecutive tax years.
(d) Amount of credit.
The amount of the credit granted under this section is equal to:
(1) the amount of property tax that would otherwise be due on the property, less
(2) the amount of any other credit applicable to the property in that tax year, multiplied by
(3) 90%.
(e) Application and certification.
(1) A property owner seeking to obtain and annually maintain a credit under this section must:
(i) at least 90 days before the 1st tax year for which the credit is sought, file an application for the credit with the Sustainability Office; and
(ii) at least 90 days before each subsequent tax year during the term of the credit, file with the Sustainability Office a certification that the property continues to be used for urban agricultural purposes and to meet all other qualification for the credit.
(2) The application and certification must be in the form and contain the information that the Sustainability Office requires.
(f) Term of credit.
(1) The term of the credit is 5 tax years, unless renewed.
(2) On application made no later than 90 days before expiration of the 5-year term, a property owner may apply to renew the credit for another 5 tax years.
(g) Continuous agricultural use required.
(1) In general.
If, at any time during the initial 5-year term of the credit or during a 5-year renewal term, the property ceases to be used for urban agricultural purposes:
(i) the credit granted to the property is terminated; and
(ii) the owner of the property is liable for:
(A) all property taxes that would have been due during that 5-year term if the credit had not been granted, plus
(B) a surcharge at the rate of 1% for each month or fraction of a month accounting from the dates that those taxes would have become due had the credit never been granted through the date on which the taxes first became due by application of this subsection,
(2) Good-cause waiver of interest and penalties.
(i) A property owner may apply to the Director of Finance for a waiver of all or part of the surcharge imposed under paragraph (1) of this subsection.
(ii) The property owner has the burden to demonstrate that:
(A) the cessation of the property's use for urban agricultural purposes was the result of circumstances beyond the owner's control; and
(B) the owner otherwise meets the requisite criteria for a waiver, as established in the rules and regulations adopted under subsection (h)(1)(ii) of this section.
(iii) The Director of Finance shall consult with the Sustainability Office before denying or granting the application for a waiver, in whole or in part.
(h) Administration.
The Director of Finance, after consultation with the Sustainability Office:
(1) shall, subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, adopt rules and regulations to carry out this section, including:
(i) the procedures, forms, and documentation required to apply for the credit and to periodically evidence continuing eligibility for the credit; and
(ii) the procedures and governing criteria for obtaining a surcharge waiver under subsection (g)(2) of this section;
(2) may settle disputed claims that might arise in connection with the credit; and
(3) may delegate to any other City agency or employee the powers, duties, or functions in connection with the administration of the credit.
(i) Analyses and report on costs and benefits.
The Sustainability Office, after consultation with the Director of Finance, must analyze the public costs and benefits of the credits granted under this section and annually report its findings to the Board of Estimates and the City Council.