# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-202

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 Sec. 7-201 of this article; and

(2) used as a dwelling by an employee of the owner of the cemetery property.

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