# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-267.1

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Dwelling house" has the meaning stated in Sec. 7-208 of this article.

  (3) "Surviving spouse" has the meaning stated in Sec. 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 Sec. 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.

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