# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-254

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Grocery store" means an entity:

    (i) whose primary business is selling food at retail to the general public for off-premises consumption; and

    (ii) at least 20% of the gross receipts of which are derived from the retail sale of fresh produce, meats, and dairy products.

  (3) "Low-income area" means an area designated, by law, by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation as a low-income area for purposes of a tax credit under this section.

(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property that is used for a grocery store located in a low-income area.

(c) The Mayor and City Council of Baltimore City or the governing body of a county or 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)