A taxpayer may receive a tax credit against the County real property tax for an improvement on real property, if the improvement is used exclusively for day care services (registered family day care home, licensed child care center, licensed day care center for the elderly or licensed day care center for the medically handicapped). Likewise, a taxpayer may receive a property tax credit against the County real property tax for an improvement on real property owned by a business with at least 25 employees, if the improvement is used exclusively for day care services (registered family day care home, licensed child care center). The credit is limited to the lesser of (1) $3,000.00; or (2) the amount of the General County and Special Area taxes, attributable to the improvement. A taxpayer must apply for the tax credit with the Montgomery County Division of Treasury by April 1, to receive the credit in the next taxable year.