§ 9–262
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-262 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–262LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Dwelling” has the meaning stated in § 9–105 of this title.
(3)
“9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include:
(i)
receiving and processing 9–1–1 requests for emergency assistance;
(ii)
other support functions directly related to 9–1–1 requests for emergency assistance; or
(iii)
dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.
(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 9–1–1 specialist if the 9–1–1 specialist is otherwise eligible for the credit authorized under § 9–105 of this title.
(c)
For any taxable year, the credit under this section may not exceed the lesser of:
(1)
$2,500 per dwelling; or
(2)
the amount of property tax imposed on the dwelling.
(d)
The governing body of a county or a municipal corporation may establish, by law:
(1)
subject to subsection (c) of this section, the amount of the credit under this section;
(2)
the duration of the credit;
(3)
additional eligibility requirements for 9–1–1 specialists to qualify for the credit;
(4)
procedures for the application and uniform processing of requests for the credit; and
(5)
any other provisions necessary to carry out this section.