City of Baltimore - File #: 19-0456

• File #: 19-0456
• Version: 0
• Name: High-Performance Newly Constructed Dwellings - Clarification
• Type: Ordinance
• Status: Enacted
• File created: 10/7/2019
• In control: City Council
• Final action: 11/14/2019
• Enactment #: 19-317
• Title: High-Performance Newly Constructed Dwellings - Clarification For the purpose of clarifying the tax credit qualification deadline for certain high-performance newly constructed dwellings; and providing for a special effective date.
• Sponsors: Eric T. Costello, Bill Henry, Sharon Green Middleton, Robert Stokes, Sr.
• Indexes: Clarification, Dwellings, High-Performance Buildings

Date	Ver.	Action By	Action	Result
11/18/2019	0	Mayor	Signed by Mayor
11/4/2019	0	City Council	Approved and Sent to the Mayor
10/28/2019	0	City Council	3rd Reader, for final passage
10/28/2019	0	Taxation, Finance and Economic Development Committee	Recommended Favorably
10/10/2019	0	The City Council	Refer to Board of Estimates
10/10/2019	0	The City Council	Refer to Dept. of Planning
10/10/2019	0	The City Council	Refer to Dept. of Finance
10/10/2019	0	The City Council	Refer to Dept. of Housing and Community Development
10/10/2019	0	The City Council	Refer to Baltimore Development Corporation
10/10/2019	0	The City Council	Refer to City Solicitor
10/10/2019	0	Taxation, Finance and Economic Development Committee	Recommended Favorably	Pass
10/7/2019	0	Taxation, Finance and Economic Development Committee	Scheduled for a Public Hearing
10/7/2019	0	City Council	Assigned
10/7/2019	0	City Council	Introduced

Explanation: Capitals indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.

* Warning: This is an unofficial, introductory copy of the bill.
The official copy considered by the City Council is the first reader copy.
Introductory*

City of Baltimore
Council Bill

Introduced by: Councilmember Costello

A Bill Entitled

An Ordinance concerning
title
High-Performance Newly Constructed Dwellings - Clarification
For the purpose of clarifying the tax credit qualification deadline for certain high-performance newly constructed dwellings; and providing for a special effective date.
body

By repealing and re-ordaining, with amendments
Article 28 - Taxes
Section(s) 10-18.1(c)
Baltimore City Code
(Edition 2000)

Section 1. Be it ordained by the Mayor and City Council of Baltimore, That the Laws of Baltimore City read as follows:

Baltimore City Code

Article 28. Taxes

Subtitle 10. Credits

§ 10.18.1. High-performance newly constructed dwellings.

(c) Qualifications.

The owner of a high-performance newly constructed dwelling may qualify for the tax credit authorized by this section by:

(1) purchasing a high-performance newly constructed dwelling;

(2) occupying that dwelling as his or her principal residence;

(3) filing an application for the credit either:

(i) within 90 days after settling on the purchase of the dwelling; or


(ii) [within 90 days of the enactment of this ordinance] if settlement on the purchase of the dwelling occurred after July 1, 2018, no later than February 29, 2020;

(4) for each taxable year for which the credit is sought, filing a state income tax return as a resident of Baltimore City;

(5) satisfying all other conditions impose...