§ 9–260
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-260 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–260LinkCopy Citation
(a)
In this section, “dwelling” has the meaning stated in § 9–105 of this title.
(b)
The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.
(c)
The governing body of a county or a municipal corporation:
(1)
shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and
(2)
may establish, by law:
(i)
the amount of the credit under this section;
(ii)
the duration of the credit;
(iii)
additional eligibility requirements for public safety officers to qualify for the credit;
(iv)
procedures for the application and uniform processing of requests for the credit; and
(v)
any other provisions necessary to carry out this section.