Section 9-314 – Harford County
(a) (1) The governing body of Harford County may grant, by law, a property tax credit under this section against the county property tax imposed on: (i) real property that is: 1. owned by any incorporated community association: A. whose membership is limited to voluntary subscriptions of the residents of the community or development; and B. that may not assess a […]
Section 9-315 – Howard County
(a) The governing body of Howard County may grant, by law, a property tax credit under this section against the county property tax imposed on: (1) property that: (i) is owned by any community association; (ii) is used for community, civic, educational, library, or park purposes; and (iii) is not a swimming pool, tennis court, or similar recreational facility; (2) real […]
Section 9-316 – Kent County
(a) (1) In this section the following words have the meanings indicated. (2) “Commerce zone” means a priority funding area in Kent County designated by the governing body of Kent County as a commerce zone. (3) “New, improved, or expanded premises” means commercial or industrial real property, including a building or part of a building that has not been […]
Section 9-317 – Montgomery County
(a) The governing body of Montgomery County and of a municipal corporation in Montgomery County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on: (1) personal property that is owned by a nonprofit, nonstock cooperative housing corporation; and (2) real property that is: (i) leased, if the payment to […]
Section 9-318 – Prince George’s County
(a) The governing body of Prince George’s County shall grant a property tax credit under this section against the county property tax imposed on: (1) real property: (i) owned by the Maryland Jaycees, Incorporated; and (ii) used in the operation of a charitable nonprofit educational or rehabilitation institution of the kind that is exempted under § 7–202 of this […]
Section 9-319 – Queen Anne’s County
(a) The governing body of Queen Anne’s County and the governing body of a municipal corporation in Queen Anne’s County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is not used for a commercial purpose and is owned by: (1) the Ingleside Community Group; […]
Section 9-320 – St. Mary’s County
(a) (1) The governing body of St. Mary’s County may grant, by law, a property tax credit under this section against county property tax imposed on: (i) property that is: 1. owned by the St. George’s Island Improvement Association, Incorporated; and 2. used only for community or civic purposes; (ii) real property that is owned by the Seventh District Optimist Youth […]
Section 9-321 – Somerset County
The governing body of Somerset County may grant, by law, a property tax credit under this section against county property tax imposed on real property owned by the Crisfield Heritage Foundation, Inc.
Section 9-322 – Talbot County
(a) The governing body of Talbot County and the governing body of a municipal corporation in Talbot County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on: (1) property that: (i) is owned by the Academy of the Arts, Easton, Maryland, Incorporated; (ii) is used primarily for the purpose […]
Section 9-323 – Washington County
(a) (1) The governing body of Washington County or of a municipal corporation in Washington County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on: (i) new construction or on an improvement to existing property; (ii) property that is: 1. owned by a nonprofit civic association; 2. used only […]