§ 9–202
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-202 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–202LinkCopy Citation
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 property under § 7-201 of this article; and
(2)
used as a dwelling by an employee of the owner of the cemetery property.