(a) To qualify under this section, a structure shall:
(1) have historic value;
(2) have architectural value; or
(3) be designated under Title 8, § 10–204, or § 22–108 of the Land Use Article, § 10–324 or § 10–325 of the Local Government Article, or the charter powers of Baltimore City, as:
(i) an architecturally compatible new structure that is located in a historic district; or
(ii) a landmark.
(b) A property tax credit of up to 25% of the properly documented expenses of a private owner taxpayer for the restoration and preservation of a structure that the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation determines has historic or architectural value may be granted, by law, by the Mayor and City Council of Baltimore City or the governing body against the county or municipal corporation property tax imposed.
(c) A property tax credit of up to 5% of the properly documented expenses of a private owner taxpayer for the construction of an architecturally compatible new structure in a historic district may be granted, by law, by the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation against the county or municipal corporation property tax imposed.
(d) If a historic district commission is established by the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation, only the historic district commission shall designate each structure in the county or municipal corporation that is eligible for a property tax credit under this section.
(e) A property tax credit granted in 1 year under this section may be applied to any property tax on the structure for up to 5 subsequent tax years.
(f) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide for any procedure or condition necessary to carry out this section.
(g) The county or a municipal corporation may require the owner of a structure granted a tax credit under this section to periodically exhibit the structure for public education.
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