# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-274

(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on an apartment building or a condominium building that is used on or after July 1, 2024, for the purposes of a local housing program for homeless individuals or families.

(b) 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; and

  (3) any other provision necessary to carry out this section.

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