§ 9–267.1
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-267.1 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–267.1LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Dwelling house” has the meaning stated in § 7–208 of this article.
(3)
“Surviving spouse” has the meaning stated in § 7–208 of this article.
(b)
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 against the county or municipal corporation property tax imposed on the dwelling house of a surviving spouse if the surviving spouse is ineligible for the property tax exemption under § 7–208 of this article.
(c)
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;
(2)
additional eligibility requirements for the tax credit;
(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.