# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 9. Abatements, Credits, and Refunds

#### Section 14-902

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Qualified brownfields site" has the meaning stated in Sec. 5-301 of the Economic Development Article.

  (3) "Tax" has the meaning stated in Sec. 14-801(d) of this title.

(b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)