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 imposed by the regulations of the Director of Finance; and

(6)  not currently receiving the credit authorized by § 10-5 of this subtitle {“Newly constructed dwellings”}.

Section 2.  And be it further ordained, That the catchlines contained in this Ordinance are not law and may not be considered to have been enacted as a part of this or any prior Ordinance.

Section 3.  And be it further ordained, That this Ordinance takes effect on the date it is enacted.