# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-248

(a) In this section, "family assistance dwelling" means a house, and the lot or curtilage on which the house is erected, if the house:

  (1) is not a vacation home;

  (2) is not the residence of the homeowner but treated as used by the homeowner for personal purposes within the meaning of Sec. 280A(d) of the Internal Revenue Code; and

  (3) is the only residence of an individual who:

    (i) is the brother, sister, half-brother, half-sister, spouse, parent, step-parent, grandparent, child, step-child, adopted child, or grandchild of the homeowner;

    (ii) makes rental payments to the homeowner that are less than 90% of a fair rental price paid for a similar dwelling in the same area; and

    (iii) is entitled to low income assistance benefits under a federal or State program.

(b) 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 a family assistance dwelling.

(c) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:

  (1) the amount and duration of the tax credit under this section;

  (2) additional eligibility criteria for the tax credit under this section;

  (3) regulations and procedures for the application and uniform processing of requests for the tax credit; and

  (4) any other provision necessary to carry out the credit under this section.

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