# Tax - Property (GTP)

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

### Subtitle 3. Counties to Which General Provisions Are Applicable

#### Section 9-309

(a) The governing body of Cecil County and of a municipal corporation in Cecil County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:

  (1) property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and

  (2) property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.

(b) The governing body of Cecil County or of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:

  (1) property that is owned by the Upper Chesapeake Watershed Association and is used:

    (i) to assist in the preservation of a wild nature area;

    (ii) to establish a nature reserve or other protected area; or

    (iii) generally to promote conservation;

  (2) property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:

    (i) is leased for more than 60 days during any 12-month period under a contractual agreement for the operation of the fire company's fire hall; and

    (ii) would qualify for the exemption under Sec. 7-209 of this article if leased for not more than 60 days during any 12-month period; and

  (3) property that:

    (i) is owned by:

      (1) a little league organization in Cecil County; or

      (2) a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and

    (ii) is actually used exclusively for the purposes of a little league organization of Cecil County.

(c)

  (1) The governing body of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on residential real property that is:

    (i) owned by an individual serving as a member of a volunteer fire company as defined under Sec. 3-1101 of the Courts and Judicial Proceedings Article;

    (ii) occupied as the principal residence of an individual serving as a member of a volunteer fire company as defined under Sec. 3-1101 of the Courts and Judicial Proceedings Article; and

    (iii) located within the jurisdiction of the municipal corporation.

  (2) The municipal corporation may provide, by law, for:

    (i) the amount of a property tax credit under this subsection;

    (ii) the duration of a property tax credit under this subsection; and

    (iii) any other provision necessary to carry out this subsection.

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