reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  9-226 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|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 law, a property tax credit against the county property tax imposed on real property that is used for agricultural purposes and is subject to a current soil conservation and water quality plan approved by the county soil conservation district and, if eligible, that is subject to a nutrient management plan under Title 8, Subtitle 8 of the Agriculture Article.    (b)    (1)    This subsection governs the implementation of the property tax credit granted under subsection (a) of this section.        (2)    (i)    The governing body of a county may adopt procedures to determine the amount of and the conditions of eligibility and method of application for the property tax credit.            (ii)    The property tax credit for a property may not exceed 50% of the real property tax assessed on that property.            (iii)    The credit may be granted only for a property that is subject to a current soil conservation and water quality plan executed by the property owner and the county soil conservation district and, if eligible, that is subject to a nutrient management plan under Title 8, Subtitle 8 of the Agriculture Article.            (iv)    The credit may be granted only if the soil conservation and water quality plan under subparagraph (iii) of this paragraph is certified by the county soil conservation district as being implemented as scheduled by and in accordance with the plan.        (3)    The soil conservation and water quality plan shall set forth the practices to eliminate or reduce nonpoint source pollution from agricultural runoff on the property.        (4)    (i)    A property owner who has been granted a property tax credit under this section, and who subsequently violates the soil conservation and water quality plan or nutrient management plan in effect on a property, shall be liable for a penalty of twice the amount of all property taxes that the owner would have been liable for on the property if a property tax credit had not been granted under this section, calculated from the date of notice of the violation from the county.            (ii)    A property owner may not be liable under subparagraph (i) of this paragraph for a soil conservation and water quality plan violation that is remedied and approved by the county soil conservation district within 1 year after the date of the notice of the violation from the county.            (iii)    A property owner may not be liable under subparagraph (i) of this paragraph for a nutrient management plan violation that is remedied and approved by the Maryland Department of Agriculture or a certified nutrient management consultant within 1 year after that date of notice of violation.
MD. Tax - Property Code Ann. §  9-227 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-227 - Business Personal Property That Is Computer Software

    (a)    (1)    Except as provided in paragraph (2) of this subsection, the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 100% of the county or municipal property tax imposed on business personal property that is computer software.        (2)    A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article.    (b)    The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.
MD. Tax - Property Code Ann. §  9-228 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|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 the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a commercial or residential building located in an eligible area to which qualifying renovations have been made to meet state-of-the-art communications and utility standards for accommodating advanced computer and telecommunications systems, including fiber-optic cable, emergency electrical capacity, and emergency backup power.    (b)    For any taxable year, the amount of a property tax credit granted under this section may not exceed the lesser of:        (1)    10% of the cost of renovations to a commercial or residential building to meet state-of-the-art communication and utility standards for accommodating advanced computer and telecommunications equipment, including fiber-optic cable, emergency electrical capacity, and emergency backup power; or        (2)    the county or municipal corporation property tax otherwise due for that taxable year.    (c)    A tax credit granted under this section may not be granted for more than 10 years.    (d)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may designate an area within the county or municipal corporation as an area eligible for the tax credit under this section if the area is eligible for designation as a sustainable community under the Neighborhood Business Development Program created under Title 6, Subtitle 3 of the Housing and Community Development Article.    (e)    A property tax credit may be granted under this section if a designee of the county or municipal corporation:        (1)    before construction commences, reviews and approves the plans for the renovations as meeting industry standards published by the Electrical Industry Association and Telecommunications Industry Association (EIA/TIA Building Standard 568); and        (2)    during construction and on completion of construction, reviews and approves the implementation of the renovations as conforming with the approved plans.    (f)    The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may establish:        (1)    additional limitations on the amount or duration of credits under this section;        (2)    additional standards for eligibility for the credit; or        (3)    procedures or requirements for the review and approval of credits.
MD. Tax - Property Code Ann. §  9-231 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-231 - Foreign Trade Zones

    (a)    In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law.     (b)    The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.
MD. Tax - Property Code Ann. §  9-232 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-232 - Improvements With Complete Automatic Fire Protection Sprinkler System

    (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 improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.    (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)    the criteria and qualifications necessary to receive the credit;        (4)    the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and        (5)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-233 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-233 - Property of Audubon Naturalist Society

    (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 property owned by the Audubon Naturalist Society of the Central Atlantic States, Inc. that is used solely for:        (1)    the environmental education of the public; or        (2)    the maintenance of:            (i)    a natural area for public use; or            (ii)    a sanctuary for wildlife.    (b)    If a taxing jurisdiction grants a property tax credit under this section, the credit shall also apply to the State property tax in that jurisdiction in the same percentage and for the same duration as provided for the property tax of the taxing jurisdiction.
MD. Tax - Property Code Ann. §  9-234 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-234 - Vacant and Underutilized Commercial Buildings

    (a)    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 real property containing a vacant or underutilized commercial building that:        (1)    was built primarily for office, industrial, or other commercial purposes;        (2)    was last used for office, industrial, or other commercial purposes; and        (3)    is renovated for use primarily as housing.    (b)    The governing body of a county or municipal corporation may establish conditions for the granting of a property tax credit under paragraph (1) of this subsection, including:        (1)    eligibility criteria;        (2)    application procedures; and        (3)    provisions for a payment in lieu of taxes to the county or municipal corporation by the recipient of the tax credit.
MD. Tax - Property Code Ann. §  9-235 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-235 - Amateur Sport Athletic Fields

    (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 athletic fields that are used exclusively for amateur sports.    (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 tax credit under this section; and        (2)    any other provision necessary to carry out the credit under this section.
MD. Tax - Property Code Ann. §  9-236 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-236 - Rehabilitated Property

    (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 under this section against the county or municipal corporation property tax imposed on real property that is rehabilitated under regulations adopted by the governing body.    (b)    (1)    A property tax credit granted under this section may not extend beyond the first 10 years after the rehabilitation is completed.        (2)    The amount of a tax credit granted under this section may not exceed the property tax increase attributable to the increase in the assessment of the real property over the assessment before the real property is rehabilitated.    (c)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may, by law:        (1)    subject to the limitations under subsection (b) of this section, provide for the amount and duration of a property tax credit granted under this section;        (2)    limit eligibility for the credit to real property used for specified purposes or to real property located in designated revitalization areas; or        (3)    otherwise provide additional requirements for eligibility or additional limitations for a tax credit granted under this section.
MD. Tax - Property Code Ann. §  9-237 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-237 - Property Used for Practicing Dentistry in Underserved Areas

    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 personal property that is used in practicing dentistry in a geographic area of the State that has been designated by the Secretary of Health as being underserved by dentists.
MD. Tax - Property Code Ann. §  9-238 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-238 - Property Owned by Community Association

    (a)    In this section, “community association” means:        (1)    a neighborhood organization that:            (i)    is comprised of city blocks of at least 25 households or 25% of the households of a local neighborhood consisting of 40 or more individual households, whichever is less, as defined by specific geographic boundaries in the bylaws or charter of the association;            (ii)    is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code;            (iii)    requires as a condition of membership, the voluntary payment of monetary dues or membership fees at least annually; and            (iv)    is organized and operated for one or more of the following purposes:                1.    relief of neighborhood tensions;                2.    prevention of community deterioration;                3.    provision of relief to the poor, underprivileged, or distressed;                4.    preservation of historic areas;                5.    community revitalization; or                6.    promotion of the common good and social welfare of the people of the community; or        (2)    an umbrella organization that:            (i)    consists of coalitions of several neighborhood organizations as described in paragraph (1) of this subsection; and            (ii)    addresses issues that affect broad areas of the county or municipal corporation where the umbrella organization is located.    (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 under this subsection against the county or municipal corporation property tax imposed on personal property that is owned by a community association for a taxable year, if:        (1)    the community association was in existence as of the first day of the taxable year for which the credit under this section is to be allowed;        (2)    the community association is in good standing, if it is organized as a Maryland corporation; and        (3)    the personal property is valued at $8,000 or less.
MD. Tax - Property Code Ann. §  9-239 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-239 - Machinery and Equipment of an Electricity Generation Facility

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Existing electricity generation facility” means an electricity generation facility that:            (i)    exists in a county before June 1, 2001; and            (ii)    receives approval for a modification under § 7–205 of the Public Utilities Article.        (3)    “Machinery and equipment of a new electricity generation facility” means machinery and equipment used in the generation of electricity at a new electricity generation facility.        (4)    “Machinery and equipment of an existing electricity generation facility” means machinery and equipment used in the generation of electricity and added as part of an expansion of an existing electricity generation facility for the purpose of increasing electricity production at the existing electricity generation facility.        (5)    “New electricity generation facility” means an electricity generation facility that:            (i)    locates in a county on or after June 1, 2001; and            (ii)    receives a certificate of public convenience and necessity under § 7–207 of the Public Utilities Article.    (b)    Except as provided in subsection (c) of this section, to the extent that a county grants a personal property tax credit for the machinery and equipment of a new electricity generation facility or the machinery and equipment of an existing electricity generation facility, the machinery and equipment may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5–202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.    (c)    Subsection (b) of this section does not apply to any personal property unless the county submits to the Department, on or before October 31 of the taxable year for which the tax credit for the property is granted, the information required under § 9–201(b) of this subtitle regarding the tax credit.
MD. Tax - Property Code Ann. §  9-240 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-240 - Buildings Located in Arts and Entertainment District

    (a)    In this section, “arts and entertainment district”, “arts and entertainment enterprise”, and “qualifying residing artist” have the meanings stated in § 4–701 of the Economic Development Article.    (b)    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 manufacturing, commercial, or industrial building that:        (1)    is located in an arts and entertainment district; and        (2)    is wholly or partially constructed or renovated to be capable for use by a qualifying residing artist or an arts and entertainment enterprise.    (c)    A tax credit granted under this section may not be granted for more than 10 years.
MD. Tax - Property Code Ann. §  9-241 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|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 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 personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home.    (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)    the criteria and qualifications necessary to receive the credit; and        (4)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-242 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-242 - High Performance Buildings

    (a)    (1)    Subject to paragraph (2) of this subsection, in this section, “high performance building” means a building that:            (i)    achieves at least a silver rating according to the U.S. Green Building Council’s LEED (Leadership in Energy and Environmental Design) green building rating system as adopted by the Maryland Green Building Council;            (ii)    is a residential building that achieves at least a silver rating according to the International Code Council’s 700 National Green Building Standards;            (iii)    achieves at least a comparable rating according to any other appropriate rating system; or            (iv)    meets comparable green building guidelines or standards approved by the State.        (2)    For purposes of paragraph (1) of this subsection, under LEED Credit MR7 or a similar criterion in a comparable rating system, credit may be awarded for the use of wood–based materials derived from all credible sources, including the Sustainable Forestry Initiative Program, the Canadian Standards Association, the American Tree Farm System, and other credible certified sources programs.    (b)    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 high performance building.    (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)    the criteria and qualifications necessary to receive the credit; and        (4)    any other provision necessary to carry out this section.