# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-232

(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.

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