# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-237

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 personal property that is used in practicing dentistry in a geographic area of the State that has been designated by the Secretary of Health as being underserved by dentists.

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