The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any improvement of real property that is:
(1) located on cemetery property exempt from property tax on real property under § 7-201 of this article; and
(2) used as a dwelling by an employee of the owner of the cemetery property.
Structure Maryland Statutes
Title 9 - Property Tax Credits and Property Tax Relief
Subtitle 2 - Statewide Optional
Section 9-202 - Cemetery Property Dwelling
Section 9-203 - Energy Devices
Section 9-204.1 - Restorations and Rehabilitations of Historic or Heritage Properties
Section 9-205 - Manufacturing, Fabricating, or Assembling Facilities
Section 9-206 - Maryland Agricultural Land Preservation Foundation
Section 9-208 - "Open Space" or "Open Area"
Section 9-209 - Operating Properties of Railroad Companies
Section 9-211 - Damage From Natural Disaster
Section 9-213 - Credit for Day Care Providers
Section 9-214 - Credit for Family Child Care Homes
Section 9-215 - Local Supplement to Homeowners Property Tax Credit Program
Section 9-216 - Credit for Residential Property in Airport Noise Zones
Section 9-217 - Credit for Property With Erosion Control Structures or Devices
Section 9-219 - Rental Dwellings Providing Reduced Rents for Elderly or Disabled Tenants
Section 9-220 - Conservation Lands
Section 9-221 - Offsets of Local Income Tax Rate Increases
Section 9-222 - Property Leased, Occupied, or Used by Religious Groups or Organizations
Section 9-224 - Sediment Control Ponds or Stormwater Management Structures
Section 9-225 - Real Property Used by Municipal Corporation
Section 9-227 - Business Personal Property That Is Computer Software
Section 9-229 - Financial Incentives for Qualified Brownfields Sites
Section 9-230 - Businesses That Create New Jobs
Section 9-231 - Foreign Trade Zones
Section 9-232 - Improvements With Complete Automatic Fire Protection Sprinkler System
Section 9-233 - Property of Audubon Naturalist Society
Section 9-234 - Vacant and Underutilized Commercial Buildings
Section 9-235 - Amateur Sport Athletic Fields
Section 9-236 - Rehabilitated Property
Section 9-237 - Property Used for Practicing Dentistry in Underserved Areas
Section 9-238 - Property Owned by Community Association
Section 9-239 - Machinery and Equipment of an Electricity Generation Facility
Section 9-240 - Buildings Located in Arts and Entertainment District
Section 9-241 - Tax Credit for a Business That Provides Computers to Employees for Home Use
Section 9-242 - High Performance Buildings
Section 9-243 - Repaired or Reconstructed Dwelling
Section 9-244 - Nonprofit Swim Clubs
Section 9-245 - Credit for Individuals at Least 65 Years Old
Section 9-246 - Credit Against Local Corporation Property Taxes
Section 9-247 - Credit for Property Used as a Publicly Sponsored Business Incubator
Section 9-248 - Family Assistance Dwelling
Section 9-249 - Credit for Commercial Waterfront Property
Section 9-250 - Credit for Property Equipped With Accessibility Features
Section 9-251 - Marine Trade Waterfront Property
Section 9-252 - Habitat for Humanity Property
Section 9-253 - Urban Agricultural Property
Section 9-254 - Grocery Store in Low-Income Area
Section 9-255 - Neighborhood Conservation Areas
Section 9-256 - Rehabilitation of Commercial Structures
Section 9-257 - New or Small Business Property
Section 9-258 - Elderly Individuals and Veterans
Section 9-259 - Improved Home in Revitalization District
Section 9-260 - Public Safety Officers
Section 9-262 - Dwelling Owned by a 9-1-1 Specialist
Section 9-264 - Property Used for Public School Robotics Program
Section 9-266 - Credit for Business Entities Affected by State of Emergency