# Tax - Property (GTP)

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

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

#### Section 9-322

(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 Sec. 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.

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