# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-234

(a) The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property containing a vacant or underutilized commercial building that:

  (1) was built primarily for office, industrial, or other commercial purposes;

  (2) was last used for office, industrial, or other commercial purposes; and

  (3) is renovated for use primarily as housing.

(b) The governing body of a county or municipal corporation may establish conditions for the granting of a property tax credit under paragraph (1) of this subsection, including:

  (1) eligibility criteria;

  (2) application procedures; and

  (3) provisions for a payment in lieu of taxes to the county or municipal corporation by the recipient of the tax credit.

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