§ 9–267
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-267 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–267LinkCopy Citation
(a)
In this section, “dwelling” has the meaning stated in § 9–105 of this title.
(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 under this section against the county or municipal corporation property tax imposed on the dwelling of a surviving spouse of a fallen service member, if the surviving spouse has not remarried and 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:
(1)
shall define, by law, who is a fallen service member; and
(2)
may provide, by law, for:
(i)
the amount and duration of the tax credit;
(ii)
additional eligibility criteria for the tax credit under this section;
(iii)
regulations and procedures for the application and uniform processing of requests for the tax credit; and
(iv)
any other provision necessary to carry out the tax credit under this section.