reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  9-243 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-243 - Repaired or Reconstructed Dwelling

    (a)    Subject to subsection (b) 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 a 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 title;        (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)    A homeowner may receive a tax credit under this section only if the homeowner qualified and received a tax credit under § 9-109 of this title and is no longer receiving a tax credit under § 9-109 of this title.    (c)    The amount of the property tax credit allowed under this section shall equal 50% of the property tax attributable to an increase in the assessment of the dwelling on 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 title has been authorized.    (d)    A credit under this section may not be granted for more than 3 years.    (e)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may:        (1)    establish procedures or requirements for the application, review, and approval of tax credits under this section;        (2)    establish additional eligibility criteria such as age, income level, or assessment value; and        (3)    notify the Department of any credits that have been granted under this section.    (f)    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. §  9-244 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-244 - Nonprofit Swim Clubs

    (a)    The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.    (b)    The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City 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;        (3)    regulations and procedures for the administration of requests for the tax credit under this section; and        (4)    any other provision necessary to carry out the tax credit under this section.
MD. Tax - Property Code Ann. §  9-245 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-245 - Credit for Individuals at Least 65 Years Old

    (a)    Except as provided in § 9–305 of this title, 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 that is owned by and used as the principal residence of an individual who is at least 65 years old and of limited income.    (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 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 tax credit; and        (4)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-247 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-247 - Credit for Property Used as a Publicly Sponsored Business Incubator

    (a)    In this section, “business incubator” means a program in which units of space are leased by multiple early–stage businesses that share physical common space, administrative services and  equipment, business management training, mentoring, and technical support.    (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 property tax credit against the county or municipal property tax imposed on property that is used as a business incubator if the State, a county, a municipal corporation, an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code, a public institution of higher education, or an agency or instrumentality of the State, a county, a municipal corporation, or a public institution of higher education:        (1)    owns, controls, or leases the space that is used as a business incubator;        (2)    provides at least 50% of the total funding received by the business incubator from all sources, not including rents received from incubator tenant firms; or        (3)    is represented on the governance board that authorizes the annual budget of the business incubator.    (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;        (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 tax credit; and        (4)    any other provision necessary to carry out this section.
MD. Tax - Property Code Ann. §  9-248 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-248 - Family Assistance Dwelling

    (a)    In this section, “family assistance dwelling” means a house, and the lot or curtilage on which the house is erected, if the house:        (1)    is not a vacation home;        (2)    is not the residence of the homeowner but treated as used by the homeowner for personal purposes within the meaning of § 280A(d) of the Internal Revenue Code; and        (3)    is the only residence of an individual who:            (i)    is the brother, sister, half–brother, half–sister, spouse, parent, step–parent, grandparent, child, step–child, adopted child, or grandchild of the homeowner;            (ii)    makes rental payments to the homeowner that are less than 90% of a fair rental price paid for a similar dwelling in the same area; and            (iii)    is entitled to low income assistance benefits under a federal or State program.    (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 family assistance dwelling.    (c)    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;        (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 tax credit; and        (4)    any other provision necessary to carry out the credit under this section.
MD. Tax - Property Code Ann. §  9-249 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-249 - Credit for Commercial Waterfront Property

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    (i)    “Commercial fish operation” means any activity for which a person is required to possess a tidal fish license under § 4–701 of the Natural Resources Article.            (ii)    “Commercial fish operation” includes any activity for which a person is required to be licensed as a seafood dealer under § 4–701 of the Natural Resources Article.        (3)    “Commercial fishing vessel” means a vessel that is:            (i)    owned or leased by a person possessing a tidal fish license under § 4–701 of the Natural Resources Article; and            (ii)    used in a commercial fish operation.        (4)    “Commercial marina” means a marina that leases at least 20% of its slips to commercial fishing vessels.        (5)    “Commercial marine repair facility” means a marine repair facility that derives at least 20% of its gross receipts from charges for the repair and maintenance of commercial fishing vessels.        (6)    (i)    “Commercial waterfront property” means real property that:                1.    is adjacent to the tidal waters of the State;                2.    is used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility; and                3.    for the most recent 3–year period, has produced an average annual gross income of at least $1,000.            (ii)    “Commercial waterfront property” includes land that is adjacent to or under improvements used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility.    (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 commercial waterfront property.    (c)    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;        (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 tax credit; and        (4)    any other provision necessary to carry out the credit under this section.
MD. Tax - Property Code Ann. §  9-250 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-250 - Credit for Property Equipped With Accessibility Features

    (a)    In this section, “accessibility feature” means:        (1)    a no–step entrance allowing access into a residence;        (2)    interior passage doors providing at least a 32–inch–wide clear opening;        (3)    grab bars around a toilet, tub, or shower installed to support at least 250 pounds;        (4)    light switches, outlets, and thermostats placed in wheelchair–accessible locations;        (5)    lever handles on doors; and        (6)    universal design features or any accessibility enhancing design feature prescribed by the Department of Housing and Community Development under § 12–202 of the Public Safety Article.    (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 residential real property equipped with an accessibility feature.    (c)    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;        (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 tax credit; and        (4)    any other provision necessary to carry out the credit under this section.
MD. Tax - Property Code Ann. §  9-251 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-251 - Marine Trade Waterfront Property

    (a)    In this section:        (1)    “marine trade waterfront property” means real property that:            (i)    is adjacent to the tidal waters of the State;            (ii)    is used primarily for an activity or business that requires direct access to, or location in, marine waters due to the nature of the activity or business; and            (iii)    for the most recent 3–year period, has produced an average annual gross income of at least $1,000; and        (2)    “marine trade waterfront property” includes:            (i)    marinas, boat ramps, boat hauling and repair facilities, fishing facilities, and any other boating facilities; and            (ii)    land that is adjacent to or under improvements used primarily for an activity or business that requires access to, or location in, marine waters due to the nature of the activity or business.    (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 marine trade waterfront property.    (c)    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;        (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 tax credit; and        (4)    any other provision necessary to carry out the credit under this section.
MD. Tax - Property Code Ann. §  9-252 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-252 - Habitat for Humanity Property

    (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 under this section against the county or municipal corporation property tax that is imposed on real property that is:        (1)    owned by Habitat for Humanity with the intention of relinquishing ownership in the near future;        (2)    used for the purposes of development, rehabilitation, and transfer to a private owner; and        (3)    not occupied by administrative or warehouse buildings owned by Habitat for Humanity.    (b)    If the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation grants a property tax credit under this section, Habitat for Humanity shall submit an annual written report to the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation granting the tax credit documenting:        (1)    all of Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit; and        (2)    all transactions involving Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit.    (c)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law:        (1)    set the amount, terms, scope, and duration of a credit granted under subsection (a) of this section; and        (2)    adopt any other provision necessary to administer a credit granted under subsection (a) of this section.
MD. Tax - Property Code Ann. §  9-254 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-254 - Grocery Store in Low-Income Area

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Grocery store” means an entity:            (i)    whose primary business is selling food at retail to the general public for off–premises consumption; and            (ii)    at least 20% of the gross receipts of which are derived from the retail sale of fresh produce, meats, and dairy products.        (3)    “Low–income area” means an area designated, by law, by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation as a low–income area for purposes of a tax credit under this section.    (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 against the county or municipal corporation property tax imposed on real property that is used for a grocery store located in a low–income area.    (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 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 tax credit; and        (4)    any other provision necessary to carry out the credit under this section.
MD. Tax - Property Code Ann. §  9-256 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-256 - Rehabilitation of Commercial Structures

    (a)    (1)    In this section, “qualifying investment” means the cost of installation or rehabilitation of building features for the purpose of bringing an existing commercial structure into compliance with current building codes relating to safety or accessibility.        (2)    “Qualifying investment” includes costs incurred for:            (i)    elevators;            (ii)    fire suppression systems;            (iii)    means of ingress or egress; or            (iv)    architectural or engineering services related to installation or rehabilitation of these or similar building features.    (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 section against the county or municipal corporation property tax imposed on an existing commercial structure in which a qualifying investment is made for the purpose of allowing for adaptive reuse of the structure.    (c)    The tax credit under this section may:        (1)    not exceed 50% of the amount of qualifying investment in a structure; and        (2)    be granted for up to a 10–year period in an equal amount each year.    (d)    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 maximum amount of the tax credit that may be provided to a single recipient or all recipients in a taxable year;        (2)    additional eligibility criteria for the tax credit;        (3)    regulations and procedures for the application and uniform processing of requests for the tax credit; and        (4)    any other provision necessary to carry out the tax credit.
MD. Tax - Property Code Ann. §  9-257 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-257 - New or Small Business Property

    (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 for up to 50% of the county or municipal corporation property tax imposed on personal property that is:        (1)    not operating property of a railroad or public utility; and        (2)    owned or leased by a business entity that:            (i)    has been in operation for no more than 2 years; or            (ii)    has no more than 15 employees.    (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;        (3)    regulations and procedures for the application and uniform processing of requests for the tax credit; and        (4)    any other provision necessary to carry out the tax credit under this section.
MD. Tax - Property Code Ann. §  9-258 (2021)
2021 Maryland Statutes|Tax - Property|Title 9 - Property Tax Credits and Property Tax Relief|Subtitle 2 - Statewide Optional|Section 9-258 - Elderly Individuals and Veterans

    (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)    “Eligible individual” means:            (i)    an individual who is at least 65 years old;            (ii)    an individual who is at least 65 years old and is a retired member of the uniformed services of the United States as defined in 10 U.S.C. § 101, the military reserves, or the National Guard;            (iii)    a surviving spouse, who is at least 65 years old and has not remarried, of a retired member of the uniformed services of the United States as defined in 10 U.S.C. § 101, the military reserves, or the National Guard;            (iv)    an individual who:                1.    is an active duty, retired, or honorably discharged member of the uniformed services of the United States as defined in 10 U.S.C. § 101, the military reserves, or the National Guard; and                2.    has a service–connected disability as defined in a local law enacted under subsection (d) of this section; or            (v)    a surviving spouse of an individual described under item (iv) of this paragraph who has not remarried.    (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 section against the county or municipal corporation property tax imposed on the dwelling of an eligible individual.    (c)    The property tax credit allowed under this section may:        (1)    not exceed 20% of the county or municipal corporation property tax imposed on the property; and        (2)    be granted for a period of up to 5 years.    (d)    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 maximum assessed value of a dwelling that is eligible for the tax credit under this section;        (2)    the minimum number of years, not to exceed 40 years, that an eligible individual not described under subsection (a)(3)(ii), (iii), or (iv) of this section must have resided in the same dwelling;        (3)    criteria that define a service–connected disability of an eligible individual described under subsection (a)(3)(iv) of this section;        (4)    additional eligibility criteria for the tax credit under this section;        (5)    regulations and procedures for the application and uniform processing of requests for the tax credit; and        (6)    any other provision necessary to carry out the tax credit under this section.