# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-257

(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 50% of the county or municipal corporation property tax imposed on personal property that is:

  (1) not operating property of a railroad or public utility; and

  (2) owned or leased by a business entity that:

    (i) has been in operation for no more than 2 years; or

    (ii) has no more than 15 employees.

(b) 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 tax credit under this section.

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