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Maryland Code, Tax-Property § 9-234

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

(a) The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property containing a vacant or underutilized commercial building that:

(1) was built primarily for office, industrial, or other commercial purposes;

(2) was last used for office, industrial, or other commercial purposes; and

(3) is renovated for use primarily as housing.

(b) The governing body of a county or municipal corporation may establish conditions for the granting of a property tax credit under paragraph (1) of this subsection, including:

(1) eligibility criteria;

(2) application procedures; and

(3) provisions for a payment in lieu of taxes to the county or municipal corporation by the recipient of the tax credit.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 9-234 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-9-234/

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