# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-276

(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.

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