# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-249

(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 Sec. 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 Sec. 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 Sec. 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.

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