# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-267

(a) In this section, "dwelling" has the meaning stated in Sec. 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 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:

  (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.

---

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