reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  9-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 1 - Statewide Mandatory|Section 9-101 - Elderly or Disabled Homeowners

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Homeowner” means an individual who:            (i)    received a property tax credit under a repealed law;            (ii)    continues to have a legal interest in the dwelling for which a property tax credit under a repealed law was granted; and            (iii)    in any given year would qualify for a property tax credit under a repealed law.        (3)    “Repealed law” means a repealed law that:            (i)    in the taxable year 1974-1975 granted a tax credit to elderly or disabled individuals; or            (ii)    in the taxable year 1975-1976 granted a property tax credit to disabled individuals.    (b)    It is the intent of the General Assembly that all homeowners who received a property tax credit under a repealed law shall continue to receive benefits identical to the benefits under the repealed law in order not to cause a financial loss to any homeowner who would receive lesser benefits under § 9-104 of this subtitle.    (c)    (1)    A homeowner is eligible for the full benefits identical to the benefits of the repealed law in any taxable year that the homeowner meets the requirements of the repealed law.        (2)    If in any succeeding taxable year a homeowner fails to qualify under the repealed law, the homeowner shall be granted a property tax credit under the repealed law in the next taxable year that the homeowner qualifies.    (d)    The property tax credit of a homeowner shall be calculated under:        (1)    a repealed law; and        (2)    § 9-104 of this subtitle.    (e)    A homeowner shall receive a property tax credit under this section equal to the greater of the 2 amounts calculated under subsection (d) of this section.    (f)    If a surviving spouse of a homeowner has not remarried and meets the qualifications of the repealed law except for age or disability, the property tax credit under this section is available to the unmarried surviving spouse.    (g)    Each county or municipal corporation is responsible for the cost of any property tax credit granted under this section to a homeowner that exceeds the cost the State is required to pay under § 9-104 of this subtitle.
MD. Tax - Property Code Ann. §  9-106 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 1 - Statewide Mandatory|Section 9-106 - Ruritan International

    The governing body of a county or of a municipal corporation shall grant a property tax credit under this section against county or municipal corporation property tax imposed on property that is:         (1)    owned by a local corporation affiliated with Ruritan International; and        (2)    actually used only for the purposes of the local corporation.
MD. Tax - Property Code Ann. §  9-107 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 1 - Statewide Mandatory|Section 9-107 - Conservation Property

    (a)    In this section, “conservation property” means land that is:        (1)    unimproved;        (2)    not used for commercial purposes; and        (3)    subject to a perpetual conservation easement that is:            (i)    donated to the Department of Natural Resources or the Maryland Environmental Trust and identifies the Department of Natural Resources or the Maryland Environmental Trust as a grantee under Title 3, Subtitle 2 of the Natural Resources Article; and            (ii)    accepted and approved by the Board of Public Works after June 30, 1986.    (b)    There shall be a property tax credit granted under this section against the property tax imposed on conservation property.    (c)    On or before October 1 of the taxable year for which property tax relief under this section is sought, an owner of conservation property may apply to the Department for the property tax credit. The application shall be made on the form that the Department provides.    (d)    The property tax credit provided under this section shall be granted against 100% of all property tax that otherwise would be due.    (e)    Conservation property shall be valued and assessed as provided in § 8-209.1 of this article.    (f)    A property tax credit granted under this section is effective for 15 consecutive tax years beginning July 1 following the donation of the easement.
MD. Tax - Property Code Ann. §  9-108 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 1 - Statewide Mandatory|Section 9-108 - Vehicles Valued as Stock in Business

    (a)    Subject to subsection (b) of this section, the governing body of a county or municipal corporation shall grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount equal to:        (1)    for the taxable year beginning July 1, 1990, 25% of the tax imposed on those vehicles; and        (2)    for the taxable year beginning July 1, 1991 and each taxable year thereafter, 50% of the tax imposed on those vehicles.    (b)    In addition to the property tax credit required under subsection (a) of this section, for the taxable year beginning July 1, 2019, and each taxable year thereafter, the governing body of a county or municipal corporation may grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount up to 100% of the tax imposed on those vehicles.    (c)    In addition to the property tax credit required under subsection (a) of this section, the governing body of a county or municipal corporation shall grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount equal to any increase in property tax resulting from an increase in the percent of assessment over the percent of assessment which was in effect for fiscal year 1989.
MD. Tax - Property Code Ann. §  9-109 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 1 - Statewide Mandatory|Section 9-109 - Repaired or Reconstructed Dwelling

    (a)    The Mayor and the City Council of Baltimore City and the governing body of each county and of each municipal corporation shall grant a property tax credit under this section against the county or municipal corporation property tax imposed on real property if:        (1)    the homeowner is otherwise eligible for the credit allowed under § 9-105 of this subtitle;        (2)    (i)    the dwelling is:                1.    damaged or destroyed due to a natural disaster; and                2.    subsequently repaired or reconstructed;            (ii)    the dwelling is revalued after the dwelling is repaired or reconstructed; and            (iii)    as a result of the revaluation, the assessment of the dwelling exceeds the last assessment of the dwelling; and        (3)    the homeowner claiming the credit had a legal interest in the dwelling at the time the dwelling was damaged or destroyed as described under item (2) of this subsection.    (b)    The amount of the property tax credit allowed under this section shall equal 100% of the property tax attributable to an increase in the assessment of the dwelling upon revaluation under § 8-104(c)(1)(iii) of this article, including improvements, over the last assessment of the dwelling before the natural disaster, less the amount of any assessment on which a property tax credit under § 9-105 of this subtitle has been authorized.    (c)    A credit under this section may not be granted for more than 5 years.    (d)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall:        (1)    establish procedures or requirements for the application, review, and approval of tax credits under this section; and        (2)    notify the Department of any credits that have been granted under this section.    (e)    The credit under this section may not be claimed for a dwelling for which repair or reconstruction is completed before September 18, 2003.
MD. Tax - Property Code Ann. §  9-110 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 1 - Statewide Mandatory|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 meanings indicated.        (2)    “Business entity” has the meaning stated in § 6–801 of the Economic Development Article.        (3)    “Eligible project” has the meaning stated in § 6–801 of the Economic Development Article.        (4)    “New business entity” has the meaning stated in § 6–801 of the Economic Development Article.        (5)    “Qualified business entity” means a new business entity operating an eligible project in a Tier I area, as defined under § 6–801 of the Economic Development Article.        (6)    “Qualified position” has the meaning stated in § 6–801 of the Economic Development Article.        (7)    “Qualified property” means real property where an eligible project is located.    (b)    (1)    There is a credit against the State property tax under this section imposed on real property owned by a qualified business entity enrolled in the More Jobs for Marylanders Program established under Title 6, Subtitle 8 of the Economic Development Article.        (2)    (i)    With respect to qualified property of a business entity described under § 6–801(c)(1)(i) of the Economic Development Article, the property tax credit provided under this section is equal to 100% of all State property tax that is due.            (ii)    With respect to qualified property of a business entity other than a business entity described under § 6–801(c)(1)(i) of the Economic Development Article, the property tax credit provided under this section is equal to the lesser of:                1.    100% of all State property tax that is due; or                2.    an amount not exceeding $250 per qualified position filled at the qualified property.        (3)    The property tax credit provided under this section does not affect the amount of the county or municipal corporation property tax imposed on the property.    (c)    By June 15 each year, the Department shall submit to the Department of Commerce a list that includes:        (1)    the location of each qualified property;        (2)    the amount of the base year value for each qualified property; and        (3)    the amount of the State property tax assessed against each qualified property.
MD. Tax - Property Code Ann. §  9-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|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 tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title.    (b)    Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall submit to the Department on the form that the Department provides the following information for the current taxable year:        (1)    the total value of all property tax credits granted;        (2)    an itemized list of all of the property tax credits granted for real property; and        (3)    an itemized list of the property tax credits granted for personal property.    (c)    The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall:        (1)    in the same manner as the assessment roll, make available for public inspection bound copies of the form required by subsection (b) of this section; and        (2)    identify clearly on the tax roll the properties that are granted a property tax credit under this section.
MD. Tax - Property Code Ann. §  9-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-202 - Cemetery Property Dwelling

    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.
MD. Tax - Property Code Ann. §  9-203 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-203 - Energy Devices

    (a)    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 tax credit against the county or municipal corporation property tax imposed on a structure, if to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure, the structure uses:        (1)    a solar energy device;        (2)    a geothermal energy device; or        (3)    a qualifying energy conservation device.    (b)    A county or municipal corporation may provide, by law, for:        (1)    the amount of a property tax credit under this section;        (2)    the duration of a property tax credit under this section not exceeding 3 years;        (3)    the definition of:            (i)    a solar energy device;            (ii)    a geothermal energy device; and            (iii)    a qualifying energy conservation device; and        (4)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-204 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-204 - Historically Valuable, Architecturally Valuable, or Architecturally Compatible Structures

    (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.
MD. Tax - Property Code Ann. §  9-206 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-206 - Maryland Agricultural Land Preservation Foundation

    (a)    In this section, “agricultural land” means real property subject to an easement or other interest that is permanently conveyed or assigned to the Maryland Agricultural Land Preservation Foundation under § 2-504 of the Agriculture Article.    (b)    The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a property tax credit not exceeding 75% of any county property tax imposed on agricultural land.    (c)    The Mayor and City Council of Baltimore City or the governing body of a county may provide, by law, any procedural or enforcement provision necessary to carry out this section.    (d)    Valuation and assessment of agricultural land shall be made in the same manner as any other real property in the county.
MD. Tax - Property Code Ann. §  9-207 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-207 - Newly Constructed or Substantially Rehabilitated Dwellings That Are Unsold or Unrented

    (a)    (1)    In this section, “dwelling” means:            (i)    a newly constructed or substantially rehabilitated single dwelling unit that is unsold or unrented; or            (ii)    newly constructed or substantially rehabilitated commercial property that is unsold or unrented.        (2)    “Dwelling” does not include land.    (b)    (1)    A property tax credit granted under this section applies only to county or municipal corporation property tax.        (2)    This section does not apply to Baltimore City.    (c)    If the owner of a dwelling applies to the county or the municipal corporation where the dwelling is located for a property tax credit under this section, the appropriate governing body may grant, by law, a property tax credit not exceeding 100% of the county or municipal corporation property tax imposed on the dwelling.    (d)    The appropriate governing body may:        (1)    determine the amount of the eligibility requirements for this credit; and        (2)    provide for procedures necessary to apply for a property tax credit under this section.    (e)    When the owner of a dwelling applies to the appropriate governing body for a property tax credit under this section, the owner shall certify that the dwelling is unsold and unrented.    (f)    A recipient of a property tax credit under this section shall send immediately on or before the date of occupancy to the appropriate governing body a notice that the dwelling has been sold, rented, or occupied.    (g)    A property tax credit granted under this section is available:        (1)    as long as the dwelling remains unsold or unrented; and        (2)    over a continuous period of time not exceeding 1 year.    (h)    If a recipient of a property tax credit under this section fails to comply with the provisions of this section, the property tax credit under this section is forfeited immediately.    (i)    This section does not change regular assessment procedures.
MD. Tax - Property Code Ann. §  9-209 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-209 - Operating Properties of Railroad Companies

    (a)    As provided in subsection (c) of this section, 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 under this section against the county or municipal corporation property tax imposed on the operating property of a railroad company that is subject to assessment under § 8-108 of this article.    (b)    The property tax credit under this section shall be 100% of the county or municipal corporation property tax against the property described in subsection (a) of this section.    (c)    (1)    A property tax credit may be granted for any fiscal year that the railroad company provides freight service in the county or municipal corporation under a contract between the railroad company or its trustees and:            (i)    the county or municipal corporation;            (ii)    an industrial development corporation; or            (iii)    a private shippers’ association.        (2)    Under a formula that reduces the obligation because of the property tax credit provided under this section, a contract under paragraph (1) of this subsection shall include a provision that obligates the county or municipal corporation, the industrial development corporation, or the private shippers’ association:            (i)    to supplement the revenues of the railroad company; or            (ii)    to contribute to the restoration or maintenance of the operating property.        (3)    A property tax credit granted under this section may be effective for the 3 fiscal years immediately before the fiscal year for which the tax credit is sought.        (4)    In Frederick County a property tax credit granted under this section shall continue from year to year until the property is conveyed.    (d)    The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out this section.    (e)    The Mayor and City Council of Baltimore City or each governing body shall designate the administrative unit or official to administer the property tax credit granted under this section.    (f)    When a tax bill is sent to a taxpayer who is entitled to a property tax credit under this section, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of the property tax credit under this section to the taxpayer.    (g)    (1)    Except in Frederick County, if a taxpayer fails to apply for a property tax credit under this section on or before October 1 of each taxable year, the property tax credit may not be granted.        (2)    In Frederick County, a taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year.        (3)    A taxpayer shall state under oath that the facts in the application are true.
MD. Tax - Property Code Ann. §  9-211 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-211 - Damage From Natural Disaster

    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 under this section against the county or municipal corporation property tax imposed on residential real property that the Mayor and City Council of Baltimore City or the appropriate governing body determines has suffered damage caused by a natural disaster.
MD. Tax - Property Code Ann. §  9-212 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-212 - Tobacco Barns

    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 real property that is used solely as a tobacco barn.