reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  9-259 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-259 - Improved Home in Revitalization District

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Dwelling” has the meaning stated in § 9–105 of this title.        (3)    “Homeowner” has the meaning stated in § 9–105 of this title.    (b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on a dwelling that is:        (1)    located in a revitalization district;        (2)    owned by a homeowner who, on or after June 1, 2017, made substantial improvements to the dwelling in compliance with the code and laws applied to dwellings; and        (3)    reassessed at a higher value.    (c)    The tax credit under this section shall equal the amount of county or municipal corporation property tax imposed on the increased value of the dwelling since the last reassessment that is attributable to the improvements made to the property, multiplied by:        (1)    100% for the first taxable year following the first reassessment after the improvements are made;        (2)    80% for the second taxable year following the first reassessment after the improvements are made;        (3)    60% for the third taxable year following the first reassessment after the improvements are made;        (4)    40% for the fourth taxable year following the first reassessment after the improvements are made;        (5)    20% for the fifth taxable year following the first reassessment after the improvements are made; and        (6)    0% for each taxable year thereafter.    (d)    If ownership of a dwelling that is eligible for a tax credit under this section is transferred, the grantee is eligible for the balance of the property tax credit under this section in the same manner and under the same conditions as the grantor of the property.    (e)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall define, by law, revitalization districts for purposes of the tax credit under this section.    (f)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:        (1)    additional eligibility criteria for the tax credit under this section;        (2)    regulations and procedures for the application and uniform processing of requests for the tax credit; and        (3)    any other provision necessary to carry out the tax credit.
MD. Tax - Property Code Ann. §  9-260 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-260 - Public Safety Officers

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Dwelling” has the meaning stated in § 9–105 of this title.        (3)    “Public safety officer” means:            (i)    a firefighter, an emergency medical technician, a correctional officer, a police officer, or a deputy sheriff employed full time by a public safety agency in the county or municipal corporation where the individual resides;            (ii)    a volunteer firefighter or a volunteer emergency medical technician for a public safety agency in the county or municipal corporation where the individual resides;            (iii)    a park police officer employed full time by the Maryland–National Capital Park and Planning Commission who resides in Montgomery County or Prince George’s County; or            (iv)    a police officer employed full time by the Washington Suburban Sanitary Commission who resides in Montgomery County or Prince George’s County.    (b)    The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.    (c)    In any taxable year, the credit under this section may not exceed the lesser of:        (1)    $2,500 per dwelling; or        (2)    the amount of property tax imposed on the dwelling.    (d)    The governing body of a county or a municipal corporation may establish, by law:        (1)    subject to subsection (c) of this section, the amount of the credit under this section;        (2)    the duration of the credit;        (3)    additional eligibility requirements for public safety officers to qualify for the credit;        (4)    procedures for the application and uniform processing of requests for the credit; and        (5)    any other provisions necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-261 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-261 - Burial Ground

    (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 property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.    (b)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:        (1)    the amount and duration of the property tax credit under this section;        (2)    additional eligibility criteria for the tax credit under this section;        (3)    regulations and procedures for the application and uniform processing of requests for the credit; and        (4)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-262 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-262 - Dwelling Owned by a 9-1-1 Specialist

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Dwelling” has the meaning stated in § 9–105 of this title.        (3)    “9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include:            (i)    receiving and processing 9–1–1 requests for emergency assistance;            (ii)    other support functions directly related to 9–1–1 requests for emergency assistance; or            (iii)    dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.    (b)    The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a 9–1–1 specialist if the 9–1–1 specialist is otherwise eligible for the credit authorized under § 9–105 of this title.    (c)    For any taxable year, the credit under this section may not exceed the lesser of:        (1)    $2,500 per dwelling; or        (2)    the amount of property tax imposed on the dwelling.    (d)    The governing body of a county or a municipal corporation may establish, by law:        (1)    subject to subsection (c) of this section, the amount of the credit under this section;        (2)    the duration of the credit;        (3)    additional eligibility requirements for 9–1–1 specialists to qualify for the credit;        (4)    procedures for the application and uniform processing of requests for the credit; and        (5)    any other provisions necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-263 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|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 meanings indicated.        (2)    “Base year” means the taxable year immediately before the taxable year in which a property tax credit under this section is to be granted.        (3)    (i)    “Base year value” means the value of the property used to determine the assessment on which the property tax on real property was imposed for the base year.            (ii)    “Base year value” does not include the value of any new real property that was first assessed in the base year.        (4)    “Eligible assessment” means the difference between the base year value and the actual value as determined by the Department for the applicable taxable year in which the tax credit under this section is to be granted.        (5)    “Qualified opportunity fund” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.        (6)    “Qualified opportunity zone business property” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.    (b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit under this section against the property tax imposed on the eligible assessment of a qualified opportunity zone business property if the property was vacant for at least 12 months before the acquisition of the property by a qualified opportunity fund.    (c)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may establish, by law:        (1)    the amount and duration of the credit under this section;        (2)    additional eligibility criteria for the credit under this section;        (3)    procedures for the application and uniform processing of requests for the credit; and        (4)    any other provisions necessary to carry out this section.    (d)    On or before January 1 of the calendar year following the year in which the opportunity zone tax credit is initiated, and each January 1 thereafter, a county or municipal corporation that grants a tax credit under this section shall submit a report, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Ways and Means Committee that describes:        (1)    the tax credit program; and        (2)    the economic impact of the tax credits granted under this section on the opportunity zones.
MD. Tax - Property Code Ann. §  9-264 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-264 - Property Used for Public School Robotics Program

    (a)    The Mayor and City Council of Baltimore City or the governing body of a county or 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 for the purposes of a public school robotics program or nonprofit robotics program in the State.    (b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:        (1)    the amount and duration of the tax credit under this section;        (2)    additional eligibility criteria for the tax credit under this section; and        (3)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|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 apply to property tax credits granted under this subtitle.    (b)    A property tax credit granted under this subtitle shall be granted against 100% of all property tax or special district charges that otherwise would be due.    (c)    The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out the property tax credit provisions of this subtitle.    (d)    When a tax bill is sent to a taxpayer who is entitled to a property tax credit under this subtitle, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of each property tax credit under this subtitle that the taxpayer is entitled to.    (e)    (1)    To receive a property tax credit under this subtitle, a taxpayer shall apply for the property tax credit.        (2)    Except as provided under § 9-312 of this subtitle for Frederick County, if a taxpayer fails to apply for a property tax credit under this subtitle on or before October 1 of each taxable year, the property tax credit may not be granted.        (3)    A taxpayer shall state under oath that the facts in the application are true.    (f)    (1)    The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall designate the administrative unit or official to administer each tax credit that it grants under this subtitle.        (2)    Annually on or before December 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall submit to the Department on the form that the Department provides:            (i)    the total value of all property tax credits granted by the governing body under this subtitle;            (ii)    an itemized list of the property tax credits granted for real property; and            (iii)    an itemized list of the property tax credits granted for personal property.        (3)    The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit under this subtitle shall:            (i)    in the same manner as the assessment roll, make available for public inspection bound copies of the forms required by paragraph (2) of this subsection; and            (ii)    identify clearly on the tax roll the properties that are granted a property tax credit under this subtitle.
MD. Tax - Property Code Ann. §  9-309 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 3 - Counties to Which General Provisions Are Applicable|Section 9-309 - Cecil County

    (a)    The governing body of Cecil County and of a municipal corporation in Cecil County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:        (1)    property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and        (2)    property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.    (b)    The governing body of Cecil County or of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:        (1)    property that is owned by the Upper Chesapeake Watershed Association and is used:            (i)    to assist in the preservation of a wild nature area;            (ii)    to establish a nature reserve or other protected area; or            (iii)    generally to promote conservation;        (2)    property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:            (i)    is leased for more than 60 days during any 12–month period under a contractual agreement for the operation of the fire company’s fire hall; and            (ii)    would qualify for the exemption under § 7–209 of this article if leased for not more than 60 days during any 12–month period; and        (3)    property that:            (i)    is owned by:                1.    a little league organization in Cecil County; or                2.    a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and            (ii)    is actually used exclusively for the purposes of a little league organization of Cecil County.    (c)    (1)    The governing body of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on residential real property that is:            (i)    owned by an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article;            (ii)    occupied as the principal residence of an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article; and            (iii)    located within the jurisdiction of the municipal corporation.        (2)    The municipal corporation may provide, by law, for:            (i)    the amount of a property tax credit under this subsection;            (ii)    the duration of a property tax credit under this subsection; and            (iii)    any other provision necessary to carry out this subsection.
MD. Tax - Property Code Ann. §  9-316 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 3 - Counties to Which General Provisions Are Applicable|Section 9-316 - Kent County

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Commerce zone” means a priority funding area in Kent County designated by the governing body of Kent County as a commerce zone.        (3)    “New, improved, or expanded premises” means commercial or industrial real property, including a building or part of a building that has not been previously occupied, where a business entity locates to conduct business.    (b)    The governing body of Kent County may grant, by law, a property tax credit under this section against the county property tax imposed on real property owned by a business entity that meets the requirements specified under this section.    (c)    To qualify for a property tax credit under this section, a business entity shall obtain new, improved, or expanded premises in a commerce zone by:        (1)    purchasing newly constructed premises;        (2)    constructing new premises;        (3)    causing new premises to be constructed; or        (4)    improving existing premises for occupation by the business entity.    (d)    If a business entity meets the requirements under subsection (c) of this section, the property tax credit granted under this section shall equal a percentage of the amount of county property tax imposed on the assessment of the new, improved, or expanded premises, as follows:        (1)    50% for each of the first 5 taxable years;        (2)    25% in taxable years 6 and 7;        (3)    15% in taxable years 8 through 10; and        (4)    0% for each taxable year thereafter.    (e)    The governing body of Kent County may provide, by law, for:        (1)    the specific eligibility requirements for the tax credit authorized under this section;        (2)    any additional limitations on eligibility for the credit; and        (3)    any other provision necessary to implement the credit.
MD. Tax - Property Code Ann. §  9-321 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 3 - Counties to Which General Provisions Are Applicable|Section 9-321 - Somerset County

    The governing body of Somerset County may grant, by law, a property tax credit under this section against county property tax imposed on real property owned by the Crisfield Heritage Foundation, Inc.
MD. Tax - Property Code Ann. §  9-324 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 3 - Counties to Which General Provisions Are Applicable|Section 9-324 - Wicomico County

    (a)    The governing body of Wicomico County and the governing body of a municipal corporation in Wicomico County may grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is owned by the East Side Men’s Club, Inc.    (b)    (1)    The governing body of Wicomico County may grant, by law, a property tax credit against the county property tax imposed on agricultural land and agricultural easements, not including any improvements, that are located in an agricultural preservation district.        (2)    In establishing a tax credit under this subsection, the governing body of Wicomico County shall specify:            (i)    the amount and duration of the credit;            (ii)    the qualification and application procedures for the credit;            (iii)    the circumstances under which the credit shall terminate;            (iv)    the liability of the property owner in the event of termination of the credit; and            (v)    any other requirement or procedure related to the credit and considered necessary.    (c)    (1)    The governing body of Wicomico County or the governing body of a municipal corporation in Wicomico County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property that is owned by the Salisbury Area Chamber of Commerce, Inc.        (2)    The governing body of Wicomico County or of a municipal corporation in Wicomico County may provide, by law, for:            (i)    the amount and duration of a property tax credit under this subsection; and            (ii)    any other provision necessary to carry out this subsection.
MD. Tax - Property Code Ann. §  9-401 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|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 or substantially rehabilitated dwelling in Baltimore City, that is unsold, unrented, and unoccupied; and        (2)    does not include land.    (b)    A property tax credit granted under this section applies only to the county property tax.    (c)    The governing body of Baltimore City may grant a property tax credit not exceeding 100% against the county tax imposed on the dwelling.    (d)    (1)    A property tax credit under this section may not be granted:            (i)    for any dwelling that is used as an office or sample home by the builder or the owner; or            (ii)    for more than 3 dwellings of an owner each year.        (2)    This section does not change the regular assessment procedures that are applicable in Baltimore City.    (e)    The governing body of Baltimore City may provide for procedures necessary to apply for a property tax credit under this section.    (f)    When the owner of a dwelling applies to the governing body of Baltimore City for a property tax credit under this section, the owner shall certify that the dwelling is unsold, unrented, and unoccupied.    (g)    A recipient of a property tax credit under this section shall send immediately to the governing body of Baltimore City a notice that the dwelling has been sold, rented, or occupied.    (h)    A property tax credit granted under this section is available:        (1)    as long as the dwelling remains unsold, unrented, and unoccupied; and        (2)    over a continuous period of time not exceeding 1 year for any dwelling.    (i)    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.