§ 9–219
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-219 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–219LinkCopy Citation
(a)
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 rental dwellings of owners who provide reduced rents for any tenant who:
(1)
is at least 65 years old;
(2)
has been found permanently and totally disabled and has qualified for benefits under:
(i)
the Social Security Act;
(ii)
the Railroad Retirement Act;
(iii)
any federal act for service members; or
(iv)
any federal retirement system; or
(3)
has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.
(b)
The county or municipal corporation may provide, by law, for:
(1)
the specific requirements for eligibility for a tax credit authorized under this section;
(2)
additional limitations on eligibility for the credit;
(3)
the amount and duration of the credit; and
(4)
any other provision appropriate to implement the credit.