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 […]
Section 9-264 – Property Used for Public School Robotics Program
(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 real property that is used for the purposes of a public school robotics program or nonprofit robotics program in […]
Section 9-265 – Property Tax Credit for Disabled Veterans — Calculation — Application — Surviving Spouse
(a) (1) In this section the following words have the meanings indicated. (2) “Disabled veteran” means an individual who: (i) is honorably discharged or released under honorable circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101; and (ii) has been declared by the Veterans Administration to have a permanent service–connected disability of at least […]
Section 9-266 – Credit for Business Entities Affected by State of Emergency
(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 imposed on real or personal property that is owned or leased by a business entity affected by a […]
Section 9-301 – General Provisions for Counties, Municipal Corporations, and Special Districts
(a) Except as otherwise specifically provided, the provisions of this section apply to property tax credits granted under this subtitle. (b) A property tax credit granted under this subtitle shall be granted against 100% of all property tax or special district charges that otherwise would be due. (c) The Mayor and City Council of Baltimore City or the […]
Section 9-302 – Allegany County
(a) The governing body of Allegany County and of a municipal corporation in Allegany 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 television broadcast translator station that is supported principally by public subscription; and (2) property that […]