§ 9–227
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-227 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–227LinkCopy Citation
(a)
(1)
Except as provided in paragraph (2) of this subsection, the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 100% of the county or municipal property tax imposed on business personal property that is computer software.
(2)
A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article.
(b)
The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.