Enterprise Zone Tax Credit is a business tax credit designed to spur economic growth in designated areas of downtown Silver Spring, Takoma Park/Long Branch, and Wheaton. This real property tax credit is available only for non-residential properties that locate within the Enterprise Zones and is based on growth in property assessment. Under the Enterprise Zone law, personal property is not included. The Base Year Assessment is the real property assessment for the year before any new construction or refurbishing is done. The credit is based on the increase in the assessment for each of the next 10 years compared to the base-year assessment.