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Maryland Code, Tax-Property § 9-219

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on rental dwellings of owners who provide reduced rents for any tenant who:

(1) is at least 65 years old;

(2) has been found permanently and totally disabled and has qualified for benefits under:

(i) the Social Security Act;  1

(ii) the Railroad Retirement Act;  2

(iii) any federal act for members of the United States armed forces; or

(iv) any federal retirement system; or

(3) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.

(b) The county or municipal corporation may provide, by law, for:

(1) the specific requirements for eligibility for a tax credit authorized under this section;

(2) additional limitations on eligibility for the credit;

(3) the amount and duration of the credit; and

(4) any other provision appropriate to implement the credit.

1 Aug. 14, 1935, ch. 531, 49 Stat. 620, codified at 42 U.S.C.A. § 301 et seq.
2 Pub.L. 93-445, Title I, Oct. 16, 1974, 88 Stat. 1305, codified at 45 U.S.C.A. § 231 et seq.
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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 9-219 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-9-219/

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