reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  9-213 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-213 - Credit for Day Care Providers

    (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 that portion of real property, including any improvement, that is substantially completed after July 1, 1987, if that portion of the improved property contains an area set aside and dedicated exclusively for a day care center that is:        (1)    registered as a family child care home under Title 9.5, Subtitle 3 of the Education Article;        (2)    licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;        (3)    licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health – General Article; or        (4)    licensed as a day care center for adults under Title 14, Subtitle 3 of the Health – General Article.    (b)    The amount of the annual credit may not exceed $3,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.    (c)    Except as provided in subsection (b) of this section, a county or municipal corporation may provide, by law, for:        (1)    the amount of the property tax credit under this section;        (2)    the duration of a property tax credit under this section; and        (3)    any other provision necessary to carry out this section.    (d)    A credit under this section may not be granted if the real property qualifies for a credit under § 9–214 of this subtitle.
MD. Tax - Property Code Ann. §  9-214 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-214 - Credit for Family Child Care Homes

    (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 that portion of the real property on which an improvement is substantially completed after July 1, 1988 if:        (1)    the property is owned by a business having at least 25 employees; and        (2)    the improvement contains an area set aside and dedicated exclusively for a child care center that is:            (i)    registered as a family child care home under Title 9.5, Subtitle 3 of the Education Article; or            (ii)    licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.    (b)    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 subsection (a) of this section; and        (2)    any other provision necessary to carry out the property tax credit under subsection (a) of this section.
MD. Tax - Property Code Ann. §  9-215 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-215 - Local Supplement to Homeowners Property Tax Credit Program

    (a)    The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of this title.    (b)    The county or Baltimore City may not obtain reimbursement under § 9–104(s) of this title for the amount of the local supplement authorized under this section.    (c)    The county shall notify the Department of the enactment of the local supplement and any change in the local supplement in accordance with any guidelines specified by the Department.    (d)    (1)    The Department is responsible for the administrative duties that relate to the application and determination of eligibility for a property tax credit under this section.        (2)    The county shall reimburse the Department for the reasonable cost of administering the Tax Credit Program under this section.    (e)    (1)    Except as provided in paragraph (2) of this subsection, the local supplement authorized in accordance with subsection (a) of this section shall be subject to the provisions of the State Homeowners Property Tax Credit Program provided under § 9–104 of this title.        (2)    The Mayor and City Council of Baltimore City or the governing body of a county:            (i)    may alter, by law, the following provisions for purposes of a local supplement granted under this section:                1.    the limitation on the assessed value of a dwelling taken into account in determining total real property tax under § 9–104(a)(13) of this title;                2.    the percentages and combined income levels specified under § 9–104(g) of this title; and                3.    the limitation on combined net worth of the homeowner under § 9–104(j) of this title; and            (ii)    may provide, by law, for limitations on eligibility for a local supplement granted under this section in addition to the requirements for eligibility under § 9–104 of this title.        (3)    The additional eligibility criteria provided under paragraph (2)(ii) of this subsection may include:            (i)    criteria limiting eligibility for a local supplement granted under this section to homeowners:                1.    who have reached a certain age;                2.    who have resided in their dwellings for more than a certain number of years; or                3.    whose assessments have increased more than a certain percentage over a certain period of time;            (ii)    any combination of the criteria specified in item (i) of this paragraph; and            (iii)    any additional criteria for eligibility that the Mayor and City Council of Baltimore City or the governing body of a county determine to be necessary or appropriate.
MD. Tax - Property Code Ann. §  9-215.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-215.1 - Local Supplement to Homeowners Property Tax Credit Program -- Municipal Corporation

    (a)    The governing body of a municipal corporation may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of this title.    (b)    The municipal corporation may not obtain reimbursement under § 9–104(s) of this title for the amount of the local supplement authorized under this section.    (c)    The municipal corporation shall notify the Department of the enactment of the local supplement and any change in the local supplement in accordance with any guidelines specified by the Department.    (d)    The municipal corporation is responsible for the administrative duties that relate to the application, determination of eligibility, and payment of a property tax credit under this section.    (e)    The amount of the local supplement authorized in accordance with subsection (a) of this section shall not exceed the net property tax liability due after providing for any State property tax credit authorized under § 9–104 of this title and any local supplement to the homeowners property tax credit authorized under § 9–215 of this subtitle.    (f)    (1)    Except as provided in paragraph (2) of this subsection, the local supplement authorized in accordance with subsection (a) of this section shall be subject to the provisions of the State Homeowners Property Tax Credit Program provided under § 9–104 of this title.        (2)    The governing body of a municipal corporation:            (i)    may alter, by law, the following provisions for purposes of a local supplement granted under this section:                1.    the limitation on the assessed value of a dwelling taken into account in determining total real property tax under § 9–104(a)(13) of this title;                2.    the percentages and combined income levels specified under § 9–104(h) of this title; and                3.    the limitation on combined net worth of the homeowner under § 9–104(k) of this title; and            (ii)    may provide, by law, for limitations on eligibility for a local supplement granted under this section in addition to the requirements for eligibility under § 9–104 of this title.        (3)    The additional eligibility criteria provided under paragraph (2)(ii) of this subsection may include:            (i)    criteria limiting eligibility for a local supplement granted under this section to homeowners:                1.    who have reached a certain age;                2.    who have resided in their dwelling for more than a certain number of years; or                3.    whose assessments have increased more than a certain percentage over a certain period of time;            (ii)    any combination of the criteria specified in item (i) of this paragraph; and            (iii)    any additional criteria for eligibility that the governing body of a municipal corporation determines to be necessary or appropriate.
MD. Tax - Property Code Ann. §  9-216 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-216 - Credit for Residential Property in Airport Noise Zones

    (a)    The governing body of a county or municipal corporation may grant a property tax credit under this section against the applicable county or municipal corporation property tax imposed on owner-occupied residential real property situated entirely or in part within the 75 LDN noise contour as established by the airport noise zone surrounding Baltimore-Washington International Thurgood Marshall Airport that has been most recently adopted by the Maryland Aviation Administration as of the first day of the taxable year.    (b)    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 subsection (a) of this section; and        (2)    any other provision necessary to carry out the property tax credit under subsection (a) of this section.
MD. Tax - Property Code Ann. §  9-217 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-217 - Credit for Property With Erosion Control Structures or Devices

    (a)    In this section:        (1)    “nonstructural shoreline stabilization measure” means an erosion control measure that:            (i)    is dominated by tidal wetland vegetation; and            (ii)    is designed to preserve the natural shoreline, minimize erosion, and establish aquatic habitat; and        (2)    “nonstructural shoreline stabilization measure” includes marsh or other tidal wetland creation or a living shoreline.    (b)    (1)    Subject to paragraph (2) of this subsection, 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 real property on which erosion control structures or devices have been installed or for which erosion control procedures have been implemented that halt or retard erosion of shorelines and deposit of eroded sediments in the waters of the State, including:            (i)    erection or placement of bulkheads, groins, or other erosion control devices;            (ii)    measures required to stabilize waterside, shorelines, and banks; and            (iii)    measures required to change drainage patterns.        (2)    Except as provided in paragraph (3) of this subsection, to qualify for the tax credit under this section, the erosion control structures, devices, and procedures specified under paragraph (1) of this subsection shall, with respect to erosion control structures, devices, and procedures implemented after June 30, 2017:            (i)    meet the standards of a nonstructural shoreline stabilization measure; or            (ii)    meet the standards of a structural shoreline stabilization measure if:                1.    the erosion control structure or device is located in an area designated by the Maryland Department of the Environment mapping as appropriate for structural shoreline stabilization measures and not suitable for a living shoreline; and                2.    the Maryland Department of the Environment has granted the taxpayer a waiver from the construction of a nonstructural shoreline stabilization measure.        (3)    The standards specified in paragraph (2) of this subsection do not apply to the implementation of a measure required to change drainage patterns.    (c)    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;        (3)    subject to subsection (a) of this section, the definition of erosion control structures, devices, and procedures qualifying for the credit; and        (4)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-219 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-219 - Rental Dwellings Providing Reduced Rents for Elderly or Disabled Tenants

    (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 rental dwellings of owners who provide reduced rents for any tenant who:        (1)    is at least 65 years old;        (2)    has been found permanently and totally disabled and has qualified for benefits under:            (i)    the Social Security Act;            (ii)    the Railroad Retirement Act;            (iii)    any federal act for members of the United States armed forces; or            (iv)    any federal retirement system; or        (3)    has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.    (b)    The county or municipal corporation may provide, by law, for:        (1)    the specific requirements for eligibility for a tax credit authorized under this section;        (2)    additional limitations on eligibility for the credit;        (3)    the amount and duration of the credit; and        (4)    any other provision appropriate to implement the credit.
MD. Tax - Property Code Ann. §  9-220 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-220 - Conservation Lands

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Conservation land” means real property that is:            (i)    subject to a perpetual conservation easement donated to a land trust, the Department of Natural Resources, or the Maryland Environmental Trust on or after July 1, 1991;            (ii)    1.    acquired by a land trust on or after July 1, 1991; and                2.    owned in fee by that land trust;            (iii)    owned by the Potomac Conservancy; or            (iv)    owned by the Western Shore Conservancy.        (3)    “Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.    (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 conservation land or property owned by a land trust that qualifies under subsection (d) of this section, that is used:        (1)    to assist in the preservation of a natural area;        (2)    for the environmental education of the public;        (3)    generally to promote conservation;        (4)    for the maintenance of:            (i)    a natural area for public use; or            (ii)    a sanctuary for wildlife; or        (5)    to conserve agricultural land and to promote continued agricultural use of the land.    (c)    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 property tax credit under this section; and        (2)    any other provision necessary to carry out the property tax credit under this section.    (d)    To qualify for a property tax credit under this section, a land trust shall:        (1)    be certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and        (2)    obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.
MD. Tax - Property Code Ann. §  9-221 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-221 - Offsets of Local Income Tax Rate Increases

    (a)    The Mayor and City Council of Baltimore 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 in order to offset in whole or in part increases in the county or municipal corporation income tax revenues resulting from a county income tax rate in excess of 2.6%.    (b)    The credit granted under this section is available only to the owner–occupied property of a homeowner as defined in § 9–105 of this title if the homeowner has an application for the homestead property tax credit under § 9–105 of this title on file with the Department.    (c)    The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may provide by law for:        (1)    the amount of a property tax credit under this section; and        (2)    any other provisions necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-222 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-222 - Property Leased, Occupied, or Used by Religious Groups or Organizations

    (a)    The governing body of a county or of a municipal corporation may grant a tax credit against the property tax imposed on real property, up to the amount of property taxes levied by that county or municipal corporation:        (1)    for that portion of the property that is leased, occupied, and used by a religious group or organization exclusively for:            (i)    public religious worship;            (ii)    educational purposes; or            (iii)    office space necessary to support or maintain public religious worship or educational purposes; and        (2)    for which the religious group or organization is contractually liable.    (b)    The credit under this section does not apply:        (1)    to property that is leased, occupied, or used for the purpose of making a profit; or        (2)    when the religious group or organization no longer occupies the property.    (c)    The lessor of property eligible for a tax credit under this section shall reduce by the amount of the tax credit the amount of taxes for which the religious group or organization is contractually liable under the lease agreement.
MD. Tax - Property Code Ann. §  9-224 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-224 - Sediment Control Ponds or Stormwater Management Structures

    (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 real property on which there is located a sediment control pond or stormwater management structure that has been:        (1)    required by law to be built and maintained on the property; and        (2)    built and maintained in compliance with the applicable law.    (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;        (3)    subject to subsection (a) of this section, the definition of a sediment control pond or stormwater management structure qualifying for the credit; and        (4)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-225 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-225 - Real Property Used by Municipal Corporation

    (a)    The governing body of a county or a municipal corporation may grant a tax credit against the property tax imposed on real property, up to the amount of property taxes levied by that county or municipal corporation:        (1)    for that portion of the property that is leased, occupied, and used by a municipal corporation; and        (2)    for which the municipal corporation is contractually liable under the lease.    (b)    The credit under this section does not apply when the municipal corporation leasing the property subleases the property, uses it for any profit making purpose, or no longer occupies the property.    (c)    The lessor of property eligible for a tax credit under this section shall reduce by the amount of the tax credit the amount of taxes for which the municipal corporation is contractually liable under the lease agreement.