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 9-254 – 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” […]
Section 9-255 – Neighborhood Conservation Areas
(a) (1) 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 owner–occupied, residential real property that is purchased from July 1, 2012, through June 30, 2018, and […]
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 9-257 – 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 […]