§ 9–322
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-322 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 3. Counties to Which General Provisions Are Applicable
§ 9–322LinkCopy Citation
(a)
The governing body of Talbot County and the governing body of a municipal corporation in Talbot County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:
(1)
property that:
(i)
is owned by the Academy of the Arts, Easton, Maryland, Incorporated;
(ii)
is used primarily for the purpose of the organization; and
(iii)
is not used primarily for revenue or income–producing purposes;
(2)
property that is:
(i)
owned by the Bailey’s Neck Park Association; and
(ii)
used for charitable purposes;
(3)
property that is owned by the Maryland Ornithological Society, Incorporated, or any of its chapters; and
(4)
property that is owned by the Tuckahoe Steam and Gas Association, Incorporated.
(b)
The governing body of Talbot County or of a municipal corporation in Talbot 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 Chesapeake Audubon Society, Inc. and is used solely for:
(i)
the environmental education of the public; and
(ii)
the maintenance of:
(1)
a natural area for public use; or
(2)
a sanctuary for wildlife; and
(2)
personal property that is:
(i)
owned by Chesapeake Wildlife Heritage, Incorporated;
(ii)
used primarily for the purpose of the organization; and
(iii)
not used primarily for revenue or income–producing purposes.
(c)
(1)
The governing body of Talbot County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:
(i)
owned or occupied by a commercial or industrial business that is currently or will be doing business in Talbot County; and
(ii)
new construction or a substantial improvement to the real property.
(2)
The governing body of Talbot County may:
(i)
set, by law, the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;
(ii)
adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection; and
(iii)
provide for any other restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection.
(d)
(1)
The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on personal property.
(2)
The governing body of Talbot County or of a municipal corporation in Talbot County may, by law:
(i)
set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection;
(ii)
designate subclasses of personal property under § 8–101(c) of this article to which a credit granted under paragraph (1) of this subsection applies;
(iii)
provide for any restriction or condition considered desirable on the granting of a credit under paragraph (1) of this subsection; and
(iv)
adopt any other provisions necessary to administer a credit granted under paragraph (1) of this subsection.
(e)
(1)
The governing body of Talbot County or of a municipal corporation in Talbot County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax that is imposed on real property that is:
(i)
owned by Habitat for Humanity of Talbot & Dorchester Counties, Inc. with the intention of relinquishing ownership in the immediate future;
(ii)
used exclusively for the purpose of rehabilitation and transfer to a private owner; and
(iii)
not occupied by administrative or warehouse buildings owned by Habitat for Humanity.
(2)
Habitat for Humanity of Talbot & Dorchester Counties, Inc. shall submit an annual written report to the governing body of Talbot County documenting:
(i)
all of Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Talbot County; and
(ii)
all transactions involving Habitat for Humanity of Talbot & Dorchester Counties, Inc.’s real property holdings in Talbot County.
(3)
The governing body of Talbot County or of a municipal corporation in Talbot County may, by law:
(i)
set the amount, terms, scope, and duration of a credit granted under paragraph (1) of this subsection; and
(ii)
adopt any provision necessary to administer a credit granted under paragraph (1) of this subsection.