WQPC Hardship Waivers and Appeals
► Hardship exemptions: A hardship exemption is where a property owner has a reduced charge due to financial limitations. Hardship exemptions apply to residential property owners and 501(c)(3) property owners.
► Appeals: If a property owner believes that the Water Quality Protection Charge (WQPC) has been assigned or calculated incorrectly, the property owner may appeal the charge. All property owners can appeal a charge.
Residential property owners:
To qualify for an exemption, your household income must not exceed 170% of the Federal poverty level or you must be appoved for benefits under the Maryland Energy Assistance Program for the current billing year.
The residential hardship exemption application must be submitted by April 1 annually.
Entities that are 501(c)(3) and exempted from property taxes are eligible for a partial exemption for the amount of the Water Quality Protection Charge that exceeds 0.2% of the property’s total revenues.
From the law:
The request submitted by a non-profit organization must be accompanied by the organization’s most recent federal tax return or other verification of total revenues derived from the property for which the exemption is sought, as required by the Director of Finance. To qualify for a partial exemption: (i) the amount of the Charge must exceed 0.2% of the organization’s total revenues from the property for which the exemption is sought for the year before payment of the Charge is due; and (ii) the property for which the exemption is sought must be exempt from real property ad valorem taxation under State law. The amount of the partial exemption is the amount of the Charge that exceeds 0.2 percent of the non-profit’s total revenues derived from the property.
The 501(c)(3) hardship exemption application must be submitted by April 1 annually.
If a property owner believes that the Water Quality Protection Charge (WQPC) has been assigned or calculated incorrectly, the property owner may petition the Director of the Department of Environmental Protection for an adjustment by submitting a written request, using the appeal form.
The appeal must be submitted no later than September 30 of the year that payment of the charge is due.
The property owner must provide:
Appeal forms should be EMAILED to WQPC.Appeals@montgomerycountymd.gov, or MAILED to: Director, Dept. of Environmental Protection, 255 Rockville Pike, Suite 120, Rockville, MD 20850.
Within 60 days after receiving the petition, the Director will review the WQPC assigned to the property and make a written determination of whether the property owner's request for an adjustment of the charge should be granted or denied.
Property owners can apply for combining contiguous single-owner property accounts into one.
If the property spans multiple tax accounts, you can appeal to have the separate accounts combined into one for the purposes of calculating the WQPC. If you would like to submit an appeal, please fill out the form above.