# Local Government (GLG)

## Title 16. In General

### Subtitle 4. Tax and Debt Authority for Assistance to Destitute and Unemployed Residents

#### Section 16-404

(a) A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county's or municipality's property tax.

(b) A tax imposed under this section may not exceed:

  (1)

    (3) 2 cents on each $100 of assessment of real property; or

  (2) 8 cents on each $100 of assessment of personal property and operating real property described in Sec. 8-109(c) of the Tax - Property Article.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)