§ 9–249
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-249 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–249LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
(i)
“Commercial fish operation” means any activity for which a person is required to possess a tidal fish license under § 4–701 of the Natural Resources Article.
(ii)
“Commercial fish operation” includes any activity for which a person is required to be licensed as a seafood dealer under § 4–701 of the Natural Resources Article.
(3)
“Commercial fishing vessel” means a vessel that is:
(i)
owned or leased by a person possessing a tidal fish license under § 4–701 of the Natural Resources Article; and
(ii)
used in a commercial fish operation.
(4)
“Commercial marina” means a marina that leases at least 20% of its slips to commercial fishing vessels.
(5)
“Commercial marine repair facility” means a marine repair facility that derives at least 20% of its gross receipts from charges for the repair and maintenance of commercial fishing vessels.
(6)
(i)
“Commercial waterfront property” means real property that:
(1)
is adjacent to the tidal waters of the State;
(2)
is used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility; and
(3)
for the most recent 3–year period, has produced an average annual gross income of at least $1,000.
(ii)
“Commercial waterfront property” includes land that is adjacent to or under improvements used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility.
(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 commercial waterfront property.
(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.