§ 9–241
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-241 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–241LinkCopy 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 personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home.
(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; and
(4)
any other provision necessary to carry out this section.