# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-219

(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.

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