Skip to main content

Maryland Code, Tax-Property § 9-222

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

(a) The governing body of a county or of a municipal corporation may grant a tax credit against the property tax imposed on real property, up to the amount of property taxes levied by that county or municipal corporation:

(1) for that portion of the property that is leased, occupied, and used by a religious group or organization exclusively for:

(i) public religious worship;

(ii) educational purposes;  or

(iii) office space necessary to support or maintain public religious worship or educational purposes;  and

(2) for which the religious group or organization is contractually liable.

(b) The credit under this section does not apply:

(1) to property that is leased, occupied, or used for the purpose of making a profit;  or

(2) when the religious group or organization no longer occupies the property.

(c) The lessor of property eligible for a tax credit under this section shall reduce by the amount of the tax credit the amount of taxes for which the religious group or organization is contractually liable under the lease agreement.

Cite this article: - Maryland Code, Tax-Property § 9-222 - last updated December 31, 2021 |

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Thank you. Your response has been sent.

Copied to clipboard