Commissioners amend JCRP tax-credit ordinance, repeal two redundant incentive programs

The Board of County Commissioners adopted an ordinance amending the county’s Job Creation and Real Property (JCRP) tax-credit program to conform to legislative updates and to tighten local regulations governing administration of the program.

Deputy county attorney Rosalinda Pascual and Linda Spence, financial program administrator in business and economic development, told commissioners the state General Assembly revised the enabling statute—identified in meeting remarks as section 9 3 2 3 f of the Tax-Property Article of the Annotated Code of Maryland—and the county ordinance needed updating to conform to those changes. The ordinance revisions include adding renovated premises to the definition of eligible properties, increasing capital-investment and job-creation thresholds in the program’s third tier, and requiring a higher wage level for tier-three qualifying positions.

The county also adopted a companion resolution to establish administration rules, including a provision directing enterprise-zone businesses to use enterprise-zone incentives rather than the JCRP, and a regulation specifying that 80% of tier-three full-time positions must pay at least 200% of the state minimum wage (as presented).

Because the JCRP amendments create a structure that overlaps older incentives, the board also voted to repeal the Pad Ready Site Stimulus program and the New Jobs Tax Credit program; staff said those programs had been historically underutilized and are redundant under the revised JCRP. Both the ordinance amendment and the repeals were approved 5–0.

County staff said the change is intended to create a clearer, higher-wage-targeted tax incentive structure that better meets local workforce and development goals.