§ 9–261
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-261 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–261LinkCopy Citation
(a)
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 property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.
(b)
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 property 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 credit; and
(4)
any other provision necessary to carry out this section.