§ 9–276
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-276 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–276LinkCopy Citation
(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 a commercial building that is rented or rented to own at fair market value to a small business if the commercial building is located in:
(1)
an arts and entertainment district designated under Title 4, Subtitle 7 of the Economic Development Article;
(2)
a Main Street Maryland community designated by the Department of Housing and Community Development;
(3)
a Baltimore Main Street as designated by the Mayor and City Council of Baltimore City; or
(4)
any other business improvement district as designated by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation.
(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;
(3)
application procedures for the tax credit under this section; and
(4)
any other provision necessary to carry out the tax credit under this section.