Maryland Statutes
Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes
Section 7-521 - Personal Property of Business Located in Historic District

// EFFECTIVE UNTIL JUNE 30, 2022 PER CHAPTER 131 OF 2017 //
    (a)    In this section, “local historic district” means a district that the governing body of Howard County has designated under local law as historic.
    (b)    The governing body of Howard County may exempt personal property that is owned or leased by a business entity from the Howard County property tax if the business entity is located in a local historic district or a National Register District.

Structure Maryland Statutes

Maryland Statutes

Tax - Property

Title 7 - Property Tax Exemptions

Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes

Section 7-501 - Public Leasehold Property -- Local Exemptions

Section 7-502 - Housing for Senior Citizens

Section 7-503 - Housing for Low Income Families

Section 7-504 - Housing in Baltimore City

Section 7-504.2 - Vacant and Underutilized Commercial Buildings in Baltimore City

Section 7-504.3 - Economic Development Projects in Baltimore City

Section 7-504.4 - Hippodrome Performing Arts Center

Section 7-505 - Governmentally Subsidized Rental Housing

Section 7-506 - Governmentally Subsidized Housing in Baltimore City

Section 7-506.1 - Governmentally Subsidized Housing Outside Baltimore City

Section 7-506.2 - Housing for Low to Moderate Income Households

Section 7-506.3 - Payment in Lieu of Taxes Agreements -- Low-Income Housing

Section 7-507 - Foreign Import Property

Section 7-508 - Washington County

Section 7-509 - Washington County -- Warehouse Property

Section 7-509.1 - Washington County -- Technology-Related Businesses

Section 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's Counties

Section 7-511 - Reduction or Elimination of Percentage of Assessment of Taxable Personal Property in Garrett County

Section 7-511.1 - Garrett County -- Garrett Information Enterprise Center

Section 7-512 - Agreement for Negotiated Payment in Lieu of Taxes for Electricity Facilities in Cecil County

Section 7-513 - Personal Property Tax -- Dorchester County

Section 7-514 - Negotiated Payment by Owner of Facility for Generation of Electricity

Section 7-515 - Video Lottery Facility in Allegany County

Section 7-516 - Economic Development Project -- Prince George's County

Section 7-517 - Natural Gas Facilities -- Calvert County

Section 7-518 - Property Owned by Affordable Housing Land Trust

Section 7-519 - Community-Managed Open Space

Section 7-520 - Economic Development Project Under Payment in Lieu of Taxes Agreement

Section 7-521 - Personal Property of Business Located in Historic District