# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-269

(a) In this section, "qualifying tourism enterprise" and "tourism zone" have the meanings stated in Sec. 18-401 of the Local Government 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 a building that:

  (1) is located in a tourism zone; and

  (2) is owned by a qualifying tourism enterprise.

(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 under this section;

  (2) additional eligibility criteria for the tax credit under this section;

  (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 under this section.

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