# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-241

(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.

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