reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 1 - Statewide Mandatory › Section 9-105.1 - Notice to Homeowners of Homestead Property Tax Credit -- Items Included -- Costs -- Annual List Provided

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Dwelling” has the meaning stated in § 9–105 of this subtitle.
(3)    “Homeowner” has the meaning stated in § 9–105 of this subtitle.
(b)    On or before January 1 each year, Baltimore City shall mail a notice of the tax credit under § 9–105 of this subtitle to each homeowner in Baltimore City:
(1)    who has not applied for the tax credit under § 9–105 of this subtitle; and
(2)    whose dwelling has an assessed value, when fully phased in, in the current 3–year assessment cycle that is more than 10% greater than the dwelling’s assessed value, when fully phased in, in the immediately preceding 3–year assessment cycle.
(c)    The notice shall include:
(1)    a copy of the application for the tax credit under § 9–105 of this subtitle; and
(2)    a separate insert that includes:
(i)    the following statement in conspicuous type: “Because the value of your home has increased, the amount of property taxes you owe will also increase. But the amount of your tax increase will be significantly less if you qualify for the Homestead Property Tax Credit. You are strongly encouraged to apply for the Homestead Property Tax Credit.”; and
(ii)    any other relevant information, as determined by Baltimore City.
(d)    Baltimore City shall pay all costs to carry out this section.
(e)    On or before November 1 each year, the Department shall provide Baltimore City with a list of the homeowners to whom the notice must be mailed on or before the following January 1.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 1 - Statewide Mandatory › Section 9-106 - Ruritan International

The governing body of a county or of a municipal corporation shall grant a property tax credit under this section against county or municipal corporation property tax imposed on property that is:
(1)    owned by a local corporation affiliated with Ruritan International; and
(2)    actually used only for the purposes of the local corporation.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 1 - Statewide Mandatory › Section 9-107 - Conservation Property

(a)    In this section, “conservation property” means land that is:
(1)    unimproved;
(2)    not used for commercial purposes; and
(3)    subject to a perpetual conservation easement that is:
(i)    donated to the Department of Natural Resources or the Maryland Environmental Trust and identifies the Department of Natural Resources or the Maryland Environmental Trust as a grantee under Title 3, Subtitle 2 of the Natural Resources Article; and
(ii)    accepted and approved by the Board of Public Works after June 30, 1986.
(b)    There shall be a property tax credit granted under this section against the property tax imposed on conservation property.
(c)    On or before October 1 of the taxable year for which property tax relief under this section is sought, an owner of conservation property may apply to the Department for the property tax credit. The application shall be made on the form that the Department provides.
(d)    The property tax credit provided under this section shall be granted against 100% of all property tax that otherwise would be due.
(e)    Conservation property shall be valued and assessed as provided in § 8-209.1 of this article.
(f)    A property tax credit granted under this section is effective for 15 consecutive tax years beginning July 1 following the donation of the easement.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 1 - Statewide Mandatory › Section 9-108 - Vehicles Valued as Stock in Business

(a)    Subject to subsection (b) of this section, the governing body of a county or municipal corporation shall grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount equal to:
(1)    for the taxable year beginning July 1, 1990, 25% of the tax imposed on those vehicles; and
(2)    for the taxable year beginning July 1, 1991 and each taxable year thereafter, 50% of the tax imposed on those vehicles.
(b)    In addition to the property tax credit required under subsection (a) of this section, for the taxable year beginning July 1, 2019, and each taxable year thereafter, the governing body of a county or municipal corporation may grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount up to 100% of the tax imposed on those vehicles.
(c)    In addition to the property tax credit required under subsection (a) of this section, the governing body of a county or municipal corporation shall grant a property tax credit under this section against the applicable county or municipal property tax imposed on vehicles valued as stock in business in an amount equal to any increase in property tax resulting from an increase in the percent of assessment over the percent of assessment which was in effect for fiscal year 1989.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 1 - Statewide Mandatory › Section 9-109 - Repaired or Reconstructed Dwelling

(a)    The Mayor and the City Council of Baltimore City and the governing body of each county and of each municipal corporation shall grant a property tax credit under this section against the county or municipal corporation property tax imposed on real property if:
(1)    the homeowner is otherwise eligible for the credit allowed under § 9-105 of this subtitle;
(2)    (i)    the dwelling is:
1.    damaged or destroyed due to a natural disaster; and
2.    subsequently repaired or reconstructed;
(ii)    the dwelling is revalued after the dwelling is repaired or reconstructed; and
(iii)    as a result of the revaluation, the assessment of the dwelling exceeds the last assessment of the dwelling; and
(3)    the homeowner claiming the credit had a legal interest in the dwelling at the time the dwelling was damaged or destroyed as described under item (2) of this subsection.
(b)    The amount of the property tax credit allowed under this section shall equal 100% of the property tax attributable to an increase in the assessment of the dwelling upon revaluation under § 8-104(c)(1)(iii) of this article, including improvements, over the last assessment of the dwelling before the natural disaster, less the amount of any assessment on which a property tax credit under § 9-105 of this subtitle has been authorized.
(c)    A credit under this section may not be granted for more than 5 years.
(d)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall:
(1)    establish procedures or requirements for the application, review, and approval of tax credits under this section; and
(2)    notify the Department of any credits that have been granted under this section.
(e)    The credit under this section may not be claimed for a dwelling for which repair or reconstruction is completed before September 18, 2003.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 1 - Statewide Mandatory › Section 9-110 - Real Property Owned by Qualified Business Entity Enrolled in More Jobs for Marylanders Program

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Business entity” has the meaning stated in § 6–801 of the Economic Development Article.
(3)    “Eligible project” has the meaning stated in § 6–801 of the Economic Development Article.
(4)    “New business entity” has the meaning stated in § 6–801 of the Economic Development Article.
(5)    “Qualified business entity” means a new business entity operating an eligible project in a Tier I area, as defined under § 6–801 of the Economic Development Article, if the business entity received a certificate under § 6–805 of the Economic Development Article before June 1, 2022.
(6)    “Qualified position” has the meaning stated in § 6–801 of the Economic Development Article.
(7)    “Qualified property” means real property where an eligible project is located.
(b)    (1)    There is a credit against the State property tax under this section imposed on real property owned by a qualified business entity enrolled in the More Jobs for Marylanders Program established under Title 6, Subtitle 8 of the Economic Development Article.
(2)    (i)    With respect to qualified property of a business entity described under § 6–801(c)(1)(i) of the Economic Development Article, the property tax credit provided under this section is equal to 100% of all State property tax that is due.
(ii)    With respect to qualified property of a business entity other than a business entity described under § 6–801(c)(1)(i) of the Economic Development Article, the property tax credit provided under this section is equal to the lesser of:
1.    100% of all State property tax that is due; or
2.    an amount not exceeding $250 per qualified position filled at the qualified property.
(3)    The property tax credit provided under this section does not affect the amount of the county or municipal corporation property tax imposed on the property.
(c)    By June 15 each year, the Department shall submit to the Department of Commerce a list that includes:
(1)    the location of each qualified property;
(2)    the amount of the base year value for each qualified property; and
(3)    the amount of the State property tax assessed against each qualified property.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 1 - Statewide Mandatory › Section 9-111 - Property Tax Credit for Qualified Business Entity. [Abrogated]

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Brownfield” has the meaning stated in § 7–237 of this article.
(3)    “Qualified property” means a brownfield, landfill, or clean fill on which a community solar energy generating system, as defined under § 7–306.2 of the Public Utilities Article, is installed.
(b)    (1)    The Mayor and City Council of Baltimore City and the governing body of each county and of each municipal corporation shall grant a property tax credit under this section against the county or municipal corporation property tax imposed on a qualified property.
(2)    In addition to the property tax credit provided under paragraph (1) of this subsection, there is a credit against the State property tax that is imposed on qualified property.
(c)    The amount of the property tax credit allowed under this section shall equal 50% of the State, county, or municipal corporation property tax that is imposed on the eligible assessment of qualified property.
(d)    The property tax credit under this section may be granted only through the life cycle of a community solar energy generating system if the system installed on the qualified property:
(1)    is placed in service after June 30, 2022; and
(2)    has been approved by the Public Service Commission under § 7–306.2 of the Public Utilities Article on or before December 31, 2025.
(e)    On or before June 15 each year, the Department shall submit to the Public Service Commission a list that includes:
(1)    the location of each qualified property;
(2)    the amount of the base year value for each qualified property; and
(3)    the amount of the property tax assessed against each qualified property.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-201 - Duties of Governing Body Under 9-205 or 9-209 of This Subtitle or Subtitle 3 of This Title

(a)    In this section, “property tax credit” means a property tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title.
(b)    Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall submit to the Department on the form that the Department provides the following information for the current taxable year:
(1)    the total value of all property tax credits granted;
(2)    an itemized list of all of the property tax credits granted for real property; and
(3)    an itemized list of the property tax credits granted for personal property.
(c)    The Mayor and City Council of Baltimore City or each governing body that grants a property tax credit shall:
(1)    in the same manner as the assessment roll, make available for public inspection bound copies of the form required by subsection (b) of this section; and
(2)    identify clearly on the tax roll the properties that are granted a property tax credit under this section.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-202 - Cemetery Property Dwelling

The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any improvement of real property that is:
(1)    located on cemetery property exempt from property tax on real property under § 7-201 of this article; and
(2)    used as a dwelling by an employee of the owner of the cemetery property.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-203 - Energy Devices

(a)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a structure, if to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure, the structure uses:
(1)    a solar energy device;
(2)    a geothermal energy device; or
(3)    a qualifying energy conservation device.
(b)    A county or municipal corporation may provide, by law, for:
(1)    the amount of a property tax credit under this section;
(2)    the duration of a property tax credit under this section not exceeding 3 years;
(3)    the definition of:
(i)    a solar energy device;
(ii)    a geothermal energy device; and
(iii)    a qualifying energy conservation device; and
(4)    any other provision necessary to carry out this section.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-204 - Historically Valuable, Architecturally Valuable, or Architecturally Compatible Structures

(a)    To qualify under this section, a structure shall:
(1)    have historic value;
(2)    have architectural value; or
(3)    be designated under Title 8, § 10–204, or § 22–108 of the Land Use Article, § 10–324 or § 10–325 of the Local Government Article, or the charter powers of Baltimore City, as:
(i)    an architecturally compatible new structure that is located in a historic district; or
(ii)    a landmark.
(b)    A property tax credit of up to 25% of the properly documented expenses of a private owner taxpayer for the restoration and preservation of a structure that the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation determines has historic or architectural value may be granted, by law, by the Mayor and City Council of Baltimore City or the governing body against the county or municipal corporation property tax imposed.
(c)    A property tax credit of up to 5% of the properly documented expenses of a private owner taxpayer for the construction of an architecturally compatible new structure in a historic district may be granted, by law, by the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation against the county or municipal corporation property tax imposed.
(d)    If a historic district commission is established by the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation, only the historic district commission shall designate each structure in the county or municipal corporation that is eligible for a property tax credit under this section.
(e)    A property tax credit granted in 1 year under this section may be applied to any property tax on the structure for up to 5 subsequent tax years.
(f)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide for any procedure or condition necessary to carry out this section.
(g)    The county or a municipal corporation may require the owner of a structure granted a tax credit under this section to periodically exhibit the structure for public education.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-206 - Maryland Agricultural Land Preservation Foundation

(a)    In this section, “agricultural land” means real property subject to an easement or other interest that is permanently conveyed or assigned to the Maryland Agricultural Land Preservation Foundation under § 2-504 of the Agriculture Article.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a property tax credit not exceeding 75% of any county property tax imposed on agricultural land.
(c)    The Mayor and City Council of Baltimore City or the governing body of a county may provide, by law, any procedural or enforcement provision necessary to carry out this section.
(d)    Valuation and assessment of agricultural land shall be made in the same manner as any other real property in the county.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-207 - Newly Constructed or Substantially Rehabilitated Dwellings That Are Unsold or Unrented

(a)    (1)    In this section, “dwelling” means:
(i)    a newly constructed or substantially rehabilitated single dwelling unit that is unsold or unrented; or
(ii)    newly constructed or substantially rehabilitated commercial property that is unsold or unrented.
(2)    “Dwelling” does not include land.
(b)    (1)    A property tax credit granted under this section applies only to county or municipal corporation property tax.
(2)    This section does not apply to Baltimore City.
(c)    If the owner of a dwelling applies to the county or the municipal corporation where the dwelling is located for a property tax credit under this section, the appropriate governing body may grant, by law, a property tax credit not exceeding 100% of the county or municipal corporation property tax imposed on the dwelling.
(d)    The appropriate governing body may:
(1)    determine the amount of the eligibility requirements for this credit; and
(2)    provide for procedures necessary to apply for a property tax credit under this section.
(e)    When the owner of a dwelling applies to the appropriate governing body for a property tax credit under this section, the owner shall certify that the dwelling is unsold and unrented.
(f)    A recipient of a property tax credit under this section shall send immediately on or before the date of occupancy to the appropriate governing body a notice that the dwelling has been sold, rented, or occupied.
(g)    A property tax credit granted under this section is available:
(1)    as long as the dwelling remains unsold or unrented; and
(2)    over a continuous period of time not exceeding 1 year.
(h)    If a recipient of a property tax credit under this section fails to comply with the provisions of this section, the property tax credit under this section is forfeited immediately.
(i)    This section does not change regular assessment procedures.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-209 - Operating Properties of Railroad Companies

(a)    As provided in subsection (c) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on the operating property of a railroad company that is subject to assessment under § 8-108 of this article.
(b)    The property tax credit under this section shall be 100% of the county or municipal corporation property tax against the property described in subsection (a) of this section.
(c)    (1)    A property tax credit may be granted for any fiscal year that the railroad company provides freight service in the county or municipal corporation under a contract between the railroad company or its trustees and:
(i)    the county or municipal corporation;
(ii)    an industrial development corporation; or
(iii)    a private shippers’ association.
(2)    Under a formula that reduces the obligation because of the property tax credit provided under this section, a contract under paragraph (1) of this subsection shall include a provision that obligates the county or municipal corporation, the industrial development corporation, or the private shippers’ association:
(i)    to supplement the revenues of the railroad company; or
(ii)    to contribute to the restoration or maintenance of the operating property.
(3)    A property tax credit granted under this section may be effective for the 3 fiscal years immediately before the fiscal year for which the tax credit is sought.
(4)    In Frederick County a property tax credit granted under this section shall continue from year to year until the property is conveyed.
(d)    The Mayor and City Council of Baltimore City or the appropriate governing body may adopt regulations necessary to carry out this section.
(e)    The Mayor and City Council of Baltimore City or each governing body shall designate the administrative unit or official to administer the property tax credit granted under this section.
(f)    When a tax bill is sent to a taxpayer who is entitled to a property tax credit under this section, the Mayor and City Council of Baltimore City or the appropriate governing body shall give notice of the property tax credit under this section to the taxpayer.
(g)    (1)    Except in Frederick County, if a taxpayer fails to apply for a property tax credit under this section on or before October 1 of each taxable year, the property tax credit may not be granted.
(2)    In Frederick County, a taxpayer may apply for a property tax credit under this section on or before October 1 of the taxable year.
(3)    A taxpayer shall state under oath that the facts in the application are true.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-211 - Damage From Natural Disaster

The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on residential real property that the Mayor and City Council of Baltimore City or the appropriate governing body determines has suffered damage caused by a natural disaster.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-212 - Tobacco Barns

The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property that is used solely as a tobacco barn.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 65 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 choose to provide the tax credit under subsection (a) of this section only within a smaller noise contour than the 65 LDN noise contour.
(c)    The governing body of a county or of a municipal corporation may provide, by law, for:
(1)    subject to subsection (d) of this section, 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.
(d)    If the governing body of a county or of a municipal corporation provides the tax credit under subsection (a) of this section to property located outside the 75 LDN noise contour, the governing body of the county or municipal corporation may vary the amount of the credit based on where the property is situated within the airport noise zone.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.