Section 9-306 – Calvert County
(a) The governing body of Calvert County and of a municipal corporation in Calvert County shall grant a tax credit under this section against the county and municipal corporation property tax imposed on: (1) real property that is owned by the Calvert Arundel Medical Facility, Incorporated; and (2) agricultural land, not including any improvements, that is located in […]
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 […]
Section 9-307 – Caroline County
(a) The governing body of Caroline County and of a municipal corporation in Caroline County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on: (1) property that is owned by the Eastern Shore Threshermen and Collectors Association, Incorporated; (2) property that is owned by the Marshyhope Rod and […]
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 […]
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 […]
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 […]
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 […]
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 […]
Section 9-262 – Dwelling Owned by a 9-1-1 Specialist
(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) “9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include: (i) receiving and processing 9–1–1 requests for emergency […]
Section 9-263 – Qualified Opportunity Zone Business Property Vacant for More Than 12 Months Prior to Acquisition
(a) (1) In this section the following words have the meanings indicated. (2) “Base year” means the taxable year immediately before the taxable year in which a property tax credit under this section is to be granted. (3) (i) “Base year value” means the value of the property used to determine the assessment on which the property tax on real […]