Maryland Statutes
Tax - Property
Title 9 - Property Tax Credits and Property Tax Relief

Section 9-110 - Real Property Owned by Qualified Business Entity Enrolled in More Jobs for Marylanders Program - (a) (1) In this section the following words have the...

Subtitle 2 - Statewide Optional

Section 9-201 - Duties of Governing Body Under 9-205 or 9-209 of This Subtitle or Subtitle 3 of This Title - (a) In this section, “property tax credit” means a property...

Section 9-202 - Cemetery Property Dwelling - The Mayor and City Council of Baltimore City or the...

Section 9-203 - Energy Devices - (a) The Mayor and City Council of Baltimore City or...

Section 9-204 - Historically Valuable, Architecturally Valuable, or Architecturally Compatible Structures - (a) To qualify under this section, a structure shall: (1)...

Section 9-204.1 - Restorations and Rehabilitations of Historic or Heritage Properties - (a) In this section, “eligible improvements” means significant improvements to,...

Section 9-205 - Manufacturing, Fabricating, or Assembling Facilities - (a) The Mayor and City Council of Baltimore City or...

Section 9-206 - Maryland Agricultural Land Preservation Foundation - (a) In this section, “agricultural land” means real property subject...

Section 9-207 - Newly Constructed or Substantially Rehabilitated Dwellings That Are Unsold or Unrented - (a) (1) In this section, “dwelling” means: (i) a newly...

Section 9-208 - "Open Space" or "Open Area" - (a) In this section, “open space” or “open area” means:...

Section 9-209 - Operating Properties of Railroad Companies - (a) As provided in subsection (c) of this section, the...

Section 9-210 - Dwelling Owned by Surviving Spouse or Cohabitant of Fallen Law Enforcement Officer or Rescue Worker - (a) (1) In this section the following words have the...

Section 9-211 - Damage From Natural Disaster - The Mayor and City Council of Baltimore City or the...

Section 9-212 - Tobacco Barns - The Mayor and City Council of Baltimore City or the...

Section 9-213 - Credit for Day Care Providers - (a) The Mayor and City Council of Baltimore City or...

Section 9-214 - Credit for Family Child Care Homes - (a) The Mayor and City Council of Baltimore City or...

Section 9-215 - Local Supplement to Homeowners Property Tax Credit Program - (a) The Mayor and City Council of Baltimore City or...

Section 9-215.1 - Local Supplement to Homeowners Property Tax Credit Program -- Municipal Corporation - (a) The governing body of a municipal corporation may grant,...

Section 9-216 - Credit for Residential Property in Airport Noise Zones - (a) The governing body of a county or municipal corporation...

Section 9-217 - Credit for Property With Erosion Control Structures or Devices - (a) In this section: (1) “nonstructural shoreline stabilization measure” means...

Section 9-219 - Rental Dwellings Providing Reduced Rents for Elderly or Disabled Tenants - (a) The Mayor and City Council of Baltimore City or...

Section 9-220 - Conservation Lands - (a) (1) In this section the following words have the...

Section 9-221 - Offsets of Local Income Tax Rate Increases - (a) The Mayor and City Council of Baltimore or the...

Section 9-222 - Property Leased, Occupied, or Used by Religious Groups or Organizations - (a) The governing body of a county or of a...

Section 9-224 - Sediment Control Ponds or Stormwater Management Structures - (a) The Mayor and City Council of Baltimore City or...

Section 9-225 - Real Property Used by Municipal Corporation - (a) The governing body of a county or a municipal...

Section 9-226 - Real Property Used for Agricultural Purposes and Subject to Soil Conservation and Water Quality Plan - (a) The governing body of a county may grant, by...

Section 9-227 - Business Personal Property That Is Computer Software - (a) (1) Except as provided in paragraph (2) of this...

Section 9-228 - Commercial or Residential Building in Eligible Area Undergoing Renovations for Accommodating Advanced Computer and Telecommunications Systems - (a) The Mayor and City Council of Baltimore City or...

Section 9-229 - Financial Incentives for Qualified Brownfields Sites - (a) (1) In this section the following words have the...

Section 9-230 - Businesses That Create New Jobs - (a) (1) In this section the following words have the...

Section 9-231 - Foreign Trade Zones - (a) In this section, “foreign trade zone” means a foreign...

Section 9-232 - Improvements With Complete Automatic Fire Protection Sprinkler System - (a) The Mayor and City Council of Baltimore City or...

Section 9-233 - Property of Audubon Naturalist Society - (a) The Mayor and City Council of Baltimore City or...

Section 9-234 - Vacant and Underutilized Commercial Buildings - (a) The governing body of a county or municipal corporation...

Section 9-235 - Amateur Sport Athletic Fields - (a) The Mayor and City Council of Baltimore City or...

Section 9-236 - Rehabilitated Property - (a) The Mayor and City Council of Baltimore City or...

Section 9-237 - Property Used for Practicing Dentistry in Underserved Areas - The Mayor and City Council of Baltimore City or the...

Section 9-238 - Property Owned by Community Association - (a) In this section, “community association” means: (1) a neighborhood...

Section 9-239 - Machinery and Equipment of an Electricity Generation Facility - (a) (1) In this section the following words have the...

Section 9-240 - Buildings Located in Arts and Entertainment District - (a) In this section, “arts and entertainment district”, “arts and...

Section 9-241 - Tax Credit for a Business That Provides Computers to Employees for Home Use - (a) The Mayor and City Council of Baltimore City or...

Section 9-242 - High Performance Buildings - (a) (1) Subject to paragraph (2) of this subsection, in...

Section 9-243 - Repaired or Reconstructed Dwelling - (a) Subject to subsection (b) of this section, the Mayor...

Section 9-244 - Nonprofit Swim Clubs - (a) The governing body of a county or of a...

Section 9-245 - Credit for Individuals at Least 65 Years Old - (a) Except as provided in § 9–305 of this title,...

Section 9-246 - Credit Against Local Corporation Property Taxes - (a) (1) In this section the following words have the...

Section 9-247 - Credit for Property Used as a Publicly Sponsored Business Incubator - (a) In this section, “business incubator” means a program in...

Section 9-248 - Family Assistance Dwelling - (a) In this section, “family assistance dwelling” means a house,...

Section 9-249 - Credit for Commercial Waterfront Property - (a) (1) In this section the following words have the...

Section 9-250 - Credit for Property Equipped With Accessibility Features - (a) In this section, “accessibility feature” means: (1) a no–step...

Section 9-251 - Marine Trade Waterfront Property - (a) In this section: (1) “marine trade waterfront property” means...

Section 9-252 - Habitat for Humanity Property - (a) The Mayor and City Council of Baltimore City or...

Section 9-253 - Urban Agricultural Property - (a) (1) In this section the following words have the...

Section 9-254 - Grocery Store in Low-Income Area - (a) (1) In this section the following words have the...

Section 9-255 - Neighborhood Conservation Areas - (a) (1) The Mayor and City Council of Baltimore City...

Section 9-256 - Rehabilitation of Commercial Structures - (a) (1) In this section, “qualifying investment” means the cost...

Section 9-257 - New or Small Business Property - (a) The Mayor and City Council of Baltimore City or...

Section 9-258 - Elderly Individuals and Veterans - (a) (1) In this section the following words have the...

Section 9-259 - Improved Home in Revitalization District - (a) (1) In this section the following words have the...

Section 9-260 - Public Safety Officers - (a) (1) In this section the following words have the...

Section 9-261 - Burial Ground - (a) The Mayor and City Council of Baltimore City or...

Section 9-262 - Dwelling Owned by a 9-1-1 Specialist - (a) (1) In this section the following words have the...

Section 9-263 - Qualified Opportunity Zone Business Property Vacant for More Than 12 Months Prior to Acquisition - (a) (1) In this section the following words have the...

Section 9-264 - Property Used for Public School Robotics Program - (a) The Mayor and City Council of Baltimore City or...

Section 9-265 - Property Tax Credit for Disabled Veterans -- Calculation -- Application -- Surviving Spouse - (a) (1) In this section the following words have the...

Section 9-266 - Credit for Business Entities Affected by State of Emergency - (a) The Mayor and City Council of Baltimore City or...

Subtitle 3 - Counties to Which General Provisions Are Applicable

Section 9-301 - General Provisions for Counties, Municipal Corporations, and Special Districts - (a) Except as otherwise specifically provided, the provisions of this...

Section 9-302 - Allegany County - (a) The governing body of Allegany County and of a...

Section 9-303 - Anne Arundel County - (a) The governing body of Anne Arundel County and of...

Section 9-304 - Baltimore City - (a) (1) The Mayor and City Council of Baltimore City...

Section 9-305 - Baltimore County - (a) The governing body of Baltimore County shall grant a...

Section 9-306 - Calvert County - (a) The governing body of Calvert County and of a...

Section 9-307 - Caroline County - (a) The governing body of Caroline County and of a...

Section 9-308 - Carroll County - (a) (1) The governing body of Carroll County shall grant...

Section 9-309 - Cecil County - (a) The governing body of Cecil County and of a...

Section 9-310 - Charles County - (a) The governing body of Charles County may grant, by...

Section 9-311 - Dorchester County - (a) The governing body of Dorchester County and of a...

Section 9-312 - Frederick County - (a) (1) The governing body of Frederick County and of...

Section 9-313 - Garrett County - (a) The governing body of Garrett County and of a...

Section 9-314 - Harford County - (a) (1) The governing body of Harford County may grant,...

Section 9-315 - Howard County - (a) The governing body of Howard County may grant, by...

Section 9-316 - Kent County - (a) (1) In this section the following words have the...

Section 9-317 - Montgomery County - (a) The governing body of Montgomery County and of a...

Section 9-318 - Prince George's County - (a) The governing body of Prince George’s County shall grant...

Section 9-319 - Queen Anne's County - (a) The governing body of Queen Anne’s County and the...

Section 9-320 - St. Mary's County - (a) (1) The governing body of St. Mary’s County may...

Section 9-321 - Somerset County - The governing body of Somerset County may grant, by law,...

Section 9-322 - Talbot County - (a) The governing body of Talbot County and the governing...

Section 9-323 - Washington County - (a) (1) The governing body of Washington County or of...

Section 9-324 - Wicomico County - (a) The governing body of Wicomico County and the governing...

Section 9-325 - Worcester County - (a) (1) The governing body of Worcester County may grant,...

Section 9-326 - Baltimore City and Baltimore County - (a) The Mayor and City Council of Baltimore City and...

Subtitle 4 - Counties to Which General Provisions Are Not Applicable

Section 9-401 - Newly Constructed or Substantially Rehabilitated Dwellings That Are Unsold, Unrented, and Unoccupied in Baltimore City - (a) In this section, “dwelling”: (1) means a newly constructed...

Section 9-402 - Elderly or Disabled Renters in Certain Counties - (a) In this section, “county” means: (1) Anne Arundel County;...

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Maryland Statutes Tax - Property Title 9 - Property Tax Credits and Property Tax Relief

Maryland Statutes
Tax - Property
Title 9 - Property Tax Credits and Property Tax Relief