# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-260

(a) In this section, "dwelling" has the meaning stated in Sec. 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 Sec. 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.

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