§ 9–232
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-232 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–232LinkCopy 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 tax credit against the county or municipal corporation property tax imposed on improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission.
(b)
A county or municipal corporation may provide, by law, for:
(1)
the amount of a property tax credit under this section;
(2)
the duration of a property tax credit under this section;
(3)
the criteria and qualifications necessary to receive the credit;
(4)
the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and
(5)
any other provision necessary to carry out this section.