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§ 9-222. Religious groups or organizations

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
MD Code, Tax - Property, § 9-222
§ 9-222. Religious groups or organizations
Currentness
In general
(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.
Applicability
(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.
Tax credit and lease agreements
(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.

Credits

Added by Acts 1992, c. 380. Amended by Acts 1993, c. 289.
MD Code, Tax - Property, § 9-222, MD TAX PROPERTY § 9-222
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document