This application will determine whether your business, property, or project is eligible for Maryland Enterprise Zone tax credits. If determined to be eligible, you will receive a letter from the Enterprise Zone Administrator indicating which tax credit(s) you are eligible to receive. 

Enterprise Zone Map 

View our Enterprise Zone interactive map and enter an address in the search bar below to see if your business falls within an Enterprise Zone.

BENEFIT

Income Tax Credits:

There are two types of income tax credits for businesses in an Enterprise Zone:

1. The General Income Tax Credit – The one-time $1,000 tax credit for each qualified new employee filing a newly created position in an enterprise zone, or one-time $1,500 credit for each qualified new employee in an enterprise zone focus area. 
2. The Income Tax Credit for Economically Disadvantaged Employees – A three-year period tax credit for each qualified new economically disadvantaged employee, earned at the following amounts:
    

Property Tax Credits:

The property tax credits benefits differ by whether a business is located in an enterprise zone or an enterprise zone focus area:

Enterprise Zone

• Real Property Tax Credit – A ten-year tax credit against local real property taxes on a portion of real property expansion, renovation, or capital improvement. The amount of credit is 80% of the "eligible assessment" in each of the first 5 taxable years, and the credit decreases 10% annually (70%, 60%, 50%, 40%, 30%) for the subsequent 5 years.
  
  Note: For newly constructed qualified property tax that provides both office and retail space and became eligible for the real property tax credit on or after January 1, 2019, but before January 1, 2022, the benefit is a 13-year tax credit. The amount of the credit is 80% of the eligible assessment in each of the first 8 taxable years, and the credit decreases 10% annually for the subsequent 5 taxable years.

To be eligible, the applicant must answer all questions in Sections A and B.

• If applying for the "Property" tax credit, please complete section C
• If applying for the "Employment (income)" tax credit, please complete section D

Section A: Applicant Information - Required

Section B: Enterprise Zone Property Information - Required

Section C: Enterprise Zone Property Tax Credit - Property Improvement Information

To be eligible for Enterprise Zone property tax credits, the application must be submitted prior to project completion and issuance of User/Occupancy Permits. If the developer or company making property improvements is applying on behalf of the property owner, the property owner must concur with the application by co-signing below. The property tax credits will be automatically applied to the property tax bill (i.e., directly awarded to the property owner only). If you are not applying for the property tax credit, this section can be left blank.

By signing below, I agree as a condition of certification to provide all data required by the Enterprise Zone Administrator as requested. 

Section D: Enterprise Employment Tax Credit Information

(Please complete for Income Tax Credit)

To be eligible for Enterprise Zone tax credits, please complete the following section. Employment tax credits to be applied against State income tax liabilities are available for certain new employees hired in the Enterprise Zone. The requirements for qualified employees can be found on the Maryland State Department of Commerce website. If you are not applying for the employment tax credit, this section can be left blank.

I agree as a condition of certification to provide all data required by the Enterprise Zone Administrator as requested.

When submitting, your application will go directly to Enterprise Zone Administrators at Queen Anne's County Economic & Tourism Development, who will follow-up with you. If you have questions or need assistance, contact Rebecca Clark at 410.604.2100 or rclark@qac.org