(a) In this section, “property tax credit” means a property tax credit or exemption that is granted under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title. (b) Annually on or before October 31, the Mayor and City Council of Baltimore City or each governing body that grants a property tax credit […]
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 any improvement of real property that is: (1) located on cemetery property exempt from property tax on real […]
(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 a structure, if to heat or cool the structure, to generate electricity to be used in the structure, […]
(a) To qualify under this section, a structure shall: (1) have historic value; (2) have architectural value; or (3) be designated under Title 8, § 10–204, or § 22–108 of the Land Use Article, § 10–324 or § 10–325 of the Local Government Article, or the charter powers of Baltimore City, as: (i) an architecturally compatible new structure that is […]
(a) In this section, “eligible improvements” means significant improvements to, or restoration or rehabilitation of, historic or heritage properties. (b) The General Assembly declares that it is in the general public interest to foster and encourage historic preservation and heritage tourism activities through improvement, restoration, and rehabilitation of, historic or heritage property so as to: (1) preserve and […]
(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 part or all of the property of any manufacturing, fabricating, or assembling facility that: […]
(a) In this section, “agricultural land” means real property subject to an easement or other interest that is permanently conveyed or assigned to the Maryland Agricultural Land Preservation Foundation under § 2-504 of the Agriculture Article. (b) The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a […]
(a) (1) In this section, “dwelling” means: (i) a newly constructed or substantially rehabilitated single dwelling unit that is unsold or unrented; or (ii) newly constructed or substantially rehabilitated commercial property that is unsold or unrented. (2) “Dwelling” does not include land. (b) (1) A property tax credit granted under this section applies only to county or municipal corporation property tax. (2) This […]
(a) In this section, “open space” or “open area” means: (1) real property, exclusive of any improvement, determined to be an “open space” or “open area” as defined in § 5-1201 of the Natural Resources Article; (2) real property that is determined by law of the Mayor and City Council of Baltimore City or the governing body of […]
(a) As provided in subsection (c) 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, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on the operating property of a railroad […]
(a) (1) In this section the following words have the meanings indicated. (2) “Cohabitant” means an individual who for a period of at least 180 days in the year before the death of a fallen law enforcement officer or rescue worker: (i) had a relationship of mutual interdependence with the fallen law enforcement officer or rescue worker; and (ii) resided […]
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 residential real property that the Mayor and City Council of Baltimore City or the […]
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 real property that is used solely as a tobacco barn.
(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 that portion of real property, including any improvement, that is substantially completed after July 1, 1987, if […]
(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 that portion of the real property on which an improvement is substantially completed after July 1, 1988 […]
(a) The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of this title. (b) The county or Baltimore City may not obtain reimbursement under § 9–104(s) of this title for the amount of […]
(a) The governing body of a municipal corporation may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of this title. (b) The municipal corporation may not obtain reimbursement under § 9–104(s) of this title for the amount of the local supplement authorized under this section. (c) The municipal corporation […]
(a) The governing body of a county or municipal corporation may grant a property tax credit under this section against the applicable county or municipal corporation property tax imposed on owner–occupied residential real property situated entirely or in part within the 65 LDN noise contour as established by the airport noise zone surrounding Baltimore–Washington International Thurgood […]
(a) In this section: (1) “nonstructural shoreline stabilization measure” means an erosion control measure that: (i) is dominated by tidal wetland vegetation; and (ii) is designed to preserve the natural shoreline, minimize erosion, and establish aquatic habitat; and (2) “nonstructural shoreline stabilization measure” includes marsh or other tidal wetland creation or a living shoreline. (b) (1) Subject to paragraph (2) of this […]
(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 rental dwellings of owners who provide reduced rents for any tenant who: (1) is at least 65 years […]
