# Tax - Property (GTP)

## Title 9. Property Tax Credits and Property Tax Relief

### Subtitle 1. Statewide Mandatory

#### Section 9-106

The governing body of a county or of a municipal corporation shall grant a property tax credit under this section against county or municipal corporation property tax imposed on property that is:

(1) owned by a local corporation affiliated with Ruritan International; and

(2) actually used only for the purposes of the local corporation.

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