§ 9-305. Baltimore County
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2022
Effective: June 1, 2022
MD Code, Tax - Property, § 9-305
§ 9-305. Baltimore County
(a) The governing body of Baltimore County shall grant a property tax credit under this section against the county tax imposed on:
(b) The governing body of Baltimore County may grant, by law, a property tax credit under this section against the county property tax imposed on:
(c)(1) A property owner is not eligible for a tax credit for agricultural land under subsection (b) of this section, and any such tax credit granted shall terminate, if the property owner:
(d)(1) The governing body of Baltimore County or of a municipal corporation in Baltimore County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property owned by the Gunpowder Valley Conservancy, Inc. that is used:
(e)(1) Subject to paragraphs (2) and (3) of this subsection, the governing body of Baltimore County may grant, by law, a property tax credit against the county property tax imposed on residential real property that is:
(f)(1)(i) In this subsection the following words have the meanings indicated.
(g)(1) In this subsection, “dwelling” has the meaning stated in § 9-105 of this title.
(h)(1)(i) In this subsection the following words have the meanings indicated.
(i)(1)(i) In this subsection the following words have the meanings indicated.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 214, § 2; Acts 1986, c. 171; Acts 1987, c. 206; Acts 1989, c. 666; Acts 1995, c. 239, § 1, eff. Oct. 1, 1995; Acts 1997, c. 439, § 1, eff. July 1, 1997; Acts 1997, c. 450, § 1, eff. June 1, 1997; Acts 1997, c. 528, § 1, eff. July 1, 1997; Acts 1997, c. 746, § 1, eff. July 1, 1997; Acts 1999, c. 396, § 1, eff. July 1, 1999; Acts 2003, c. 331, § 1, eff. June 1, 2003; Acts 2007, c. 322, § 1, eff. June 1, 2007; Acts 2007, c. 323, § 1, eff. June 1, 2007; Acts 2009, c. 154, § 1, eff. June 1, 2009; Acts 2009, c. 203, § 1, eff. June 1, 2009; Acts 2010, c. 38, § 1, eff. June 1, 2010; Acts 2010, c. 39, § 1, eff. June 1, 2010; Acts 2013, c. 77, § 1, eff. April 9, 2013; Acts 2015, c. 48, § 1, eff. June 1, 2015; Acts 2018, c. 616, § 1, eff. June 1, 2018; Acts 2018, c. 709, § 1, eff. June 1, 2018; Acts 2020, c. 226, § 1, eff. June 1, 2020; Acts 2022, c. 100, § 1, eff. June 1, 2022; Acts 2022, c. 101, § 1, eff. June 1, 2022; Acts 2022, c. 338, § 1, eff. June 1, 2022.
Formerly Art. 81, § 9C.
MD Code, Tax - Property, § 9-305, MD TAX PROPERTY § 9-305
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.
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