reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-253 - Urban Agricultural Property

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Urban agricultural property” means real property that is:
(i)    at least one–eighth of an acre and not more than 5 acres;
(ii)    located in a priority funding area, as defined in § 5–7B–02 of the State Finance and Procurement Article; and
(iii)    used for urban agricultural purposes.
(3)    “Urban agricultural purposes” means:
(i)    crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production;
(ii)    environmental mitigation activities, including stormwater abatement and groundwater protection;
(iii)    community development activities, including recreational activities, food donations, and food preparation and canning classes;
(iv)    economic development activities, including employment and training opportunities, and direct sales to restaurants and institutions; and
(v)    temporary produce stands used for the sale of produce raised on the premises.
(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 urban agricultural property.
(c)    (1)    Except as provided in paragraph (2) of this subsection, a tax credit under this section shall be granted for 5 years.
(2)    (i)    If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation grants a tax credit under this section, the jurisdiction granting a tax credit shall evaluate the effectiveness of the credit after 3 years.
(ii)    If the jurisdiction granting the tax credit determines that the tax credit is ineffective in promoting urban agricultural purposes, the jurisdiction granting a tax credit may terminate the tax credit.
(iii)    The jurisdiction granting a tax credit under this section may extend the tax credit for an additional 5 years.
(d)    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 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.
2023 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.
2023 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.
2023 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.
2023 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 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 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)    the maximum assessed value of a dwelling that is eligible for the tax credit under this section;
(3)    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;
(4)    criteria that define a service–connected disability of an eligible individual described under subsection (a)(3)(iv) of this section;
(5)    additional eligibility criteria for the tax credit under this section;
(6)    regulations and procedures for the application and uniform processing of requests for the tax credit; and
(7)    any other provision necessary to carry out the tax credit under this section.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-259 - Improved Home in Revitalization District

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Dwelling” has the meaning stated in § 9–105 of this title.
(3)    “Homeowner” has the meaning stated in § 9–105 of this title.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on a dwelling that is:
(1)    located in a revitalization district;
(2)    owned by a homeowner who, on or after June 1, 2017, made substantial improvements to the dwelling in compliance with the code and laws applied to dwellings; and
(3)    reassessed at a higher value.
(c)    The tax credit under this section shall equal the amount of county or municipal corporation property tax imposed on the increased value of the dwelling since the last reassessment that is attributable to the improvements made to the property, multiplied by:
(1)    100% for the first taxable year following the first reassessment after the improvements are made;
(2)    80% for the second taxable year following the first reassessment after the improvements are made;
(3)    60% for the third taxable year following the first reassessment after the improvements are made;
(4)    40% for the fourth taxable year following the first reassessment after the improvements are made;
(5)    20% for the fifth taxable year following the first reassessment after the improvements are made; and
(6)    0% for each taxable year thereafter.
(d)    If ownership of a dwelling that is eligible for a tax credit under this section is transferred, the grantee is eligible for the balance of the property tax credit under this section in the same manner and under the same conditions as the grantor of the property.
(e)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation shall define, by law, revitalization districts for purposes of the tax credit under this section.
(f)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1)    additional eligibility criteria for the tax credit under this section;
(2)    regulations and procedures for the application and uniform processing of requests for the tax credit; and
(3)    any other provision necessary to carry out the tax credit.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-260 - Public Safety Officers

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Dwelling” has the meaning stated in § 9–105 of this title.
(3)    “Public safety officer” means:
(i)    a firefighter, an emergency medical technician, a correctional officer, a police officer, or a deputy sheriff employed full time by a public safety agency in the county or municipal corporation where the individual resides;
(ii)    a volunteer firefighter or a volunteer emergency medical technician for a public safety agency in the county or municipal corporation where the individual resides;
(iii)    a park police officer employed full time by the Maryland–National Capital Park and Planning Commission who resides in Montgomery County or Prince George’s County; or
(iv)    a police officer employed full time by the Washington Suburban Sanitary Commission who resides in Montgomery County or Prince George’s County.
(b)    The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.
(c)    In any taxable year, the credit under this section may not exceed the lesser of:
(1)    $2,500 per dwelling; or
(2)    the amount of property tax imposed on the dwelling.
(d)    The governing body of a county or a municipal corporation may establish, by law:
(1)    subject to subsection (c) of this section, the amount of the credit under this section;
(2)    the duration of the credit;
(3)    additional eligibility requirements for public safety officers to qualify for the credit;
(4)    procedures for the application and uniform processing of requests for the credit; and
(5)    any other provisions necessary to carry out this section.
2023 Maryland Statutes › Tax - Property › Title 9 - Property Tax Credits and Property Tax Relief › Subtitle 2 - Statewide Optional › Section 9-261 - Burial Ground

(a)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.
(b)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
(1)    the amount and duration of the property tax credit under this section;
(2)    additional eligibility criteria for the tax credit under this section;
(3)    regulations and procedures for the application and uniform processing of requests for the credit; and
(4)    any other provision necessary to carry out this section.