# Sec. 10-311. Grocery Store Tax Credit authorized

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Sec. 10-311. Grocery Store Tax Credit authorized

Prince George's County, Md., Code § 10-311 (2026)

(a) In accordance with the provisions of Section 9-254 of the Tax Property Article of the Annotated Code of Maryland, subject to subsection (c), below, there is a tax credit against the county real property tax on grocery stores, a Grocery Store Tax Credit, in grocery store focus areas as defined in Section 10-310 of this Division.

(b) A Grocery Store Tax Credit shall be in an amount equal to 100% of the amount of the property tax imposed on the increased assessment attributable to

  (1) an expansion or renovation of a grocery store;

  (2) new construction of a grocery store; or

  (3) re-use of vacant commercial space for a grocery store.

(c) A Grocery Store Tax Credit shall be granted if approved by resolution of the County Council and concurrence of the County Executive. The Council resolution shall establish the duration of the Grocery Store Tax Credit, subject to subsection (d), below.

(d) A Grocery Store Tax Credit may not continue for more than 10 years. Notwithstanding any other provision in this Section, a Grocery Store Tax Credit granted under this Section shall immediately expire upon the ceasing of operations of the grocery store for which the Grocery Store Tax Credit was granted, as verified by the Director of Finance.