§ 9-304. Baltimore City
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2022
Effective: June 1, 2022
MD Code, Tax - Property, § 9-304
§ 9-304. Baltimore City
(a)(1) The Mayor and City Council of Baltimore City shall grant, by law, a property tax credit under this section against the county property tax imposed on real property that:
(b) The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this section against the county property tax imposed on:
(c)(1) In this subsection, “vacant dwelling” means residential real property that:
(d)(1)(i) In this subsection the following words have the meanings indicated.
(ii) the amount of county property tax imposed on the real property that is attributable to the amount of assessed value in excess of $300,000 but not exceeding $500,000, less the amount of any other credit applicable in that year that is attributable to that amount of assessed value, multiplied by:
(7) The Mayor and City Council of Baltimore City may provide for additional procedures necessary and appropriate for the submission of an application for and the granting of a property tax credit under this subsection, including procedures for granting partial credits for eligibility for less than a full taxable year.
(8) The estimated amount of all tax credits received by owners under this subsection in any fiscal year shall be reported by the Director of Finance of Baltimore City as a “tax expenditure” for that fiscal year and shall be included in the publication of the City's budget for any subsequent fiscal year with the estimated or actual City property tax revenue for the applicable fiscal year.
(e)(1)(i) In this subsection the following words have the meanings indicated.
(ii) If a dwelling owned by a person who has received a tax credit under this subsection is found to be in violation of the local housing code, the property owner is not eligible for any further tax credit under this subsection until the dwelling is determined again to be in compliance with the local housing code.
(f)(1)(i) In this subsection the following words have the meanings indicated.
(5) The Mayor and City Council of Baltimore City may provide for procedures for the submission of an application for a property tax credit under this subsection and the granting of the credit, including procedures for the granting of a partial credit for property qualifying for the credit for less than a full taxable year.
(g)(1)(i) In this subsection the following words have the meanings indicated.
(2) The Mayor and City Council of Baltimore City shall grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling located in Baltimore City that is newly purchased by a homeowner who has received a credit under § 9-105 of this title for the preceding 5 years for a dwelling located in Baltimore City.
(ii) 1. The Mayor and City Council of Baltimore City may increase the total amount provided under subparagraph (i) of this paragraph by up to an additional $1,000 for a homeowner who purchases a dwelling located within a low or moderate income census tract, as designated from time to time by the U.S. Department of Housing and Urban Development and in which at least 51% of the persons living in the tract are in households earning 80% or less of the area median income.
2. A homeowner residing within a low or moderate income census tract as described under subsubparagraph 1 of this subparagraph when the homeowner submits an application under paragraph (3) of this subsection shall remain eligible for the increased credit under this subparagraph even if the census tract changes following the date of application and the homeowner would otherwise be ineligible for the increased credit during the 5-year period.
(5) A homeowner may not receive the credit under this subsection, or a portion of the credit, if, in any year, the application of the credit, or a portion of the credit, would reduce the homeowner's property tax liability below the homeowner's property tax liability for the dwelling previously occupied by the homeowner.
(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.
(2) The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling located in Baltimore City that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9-105 of this title.
(j)(1)(i) In this subsection the following words have the meanings indicated.
(k)(1)(i) In this subsection the following words have the meanings indicated.
(2) The Mayor and City Council of Baltimore City may grant, by law, a property tax credit under this subsection against the county property tax imposed on a dwelling located in Baltimore City that is owned by a low-income employee if the low-income employee is otherwise eligible for the credit authorized under § 9-105 of this title.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1991, c. 336; Acts 1993, c. 583; Acts 1994, c. 616, § 1, eff. Oct. 1, 1994; Acts 1994, c. 617, § 1, eff. Oct. 1, 1994; Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 1995, c. 543, § 1, eff. Oct. 1, 1995; Acts 1998, c. 309, § 1, eff. July 1, 1998; Acts 1998, c. 379, § 1, eff. May 12, 1998; Acts 1998, c. 584, § 1, eff. June 1, 1998; Acts 2000, c. 137, § 1, eff. July 1, 2000; Acts 2002, c. 493, § 1, eff. July 1, 2002; Acts 2005, c. 474, § 1, eff. July 1, 2005; Acts 2007, c. 228, § 1, eff. June 1, 2007; Acts 2009, c. 373, § 1, eff. June 1, 2009; Acts 2014, c. 478, § 1, eff. June 1, 2014; Acts 2014, c. 479, § 1, eff. June 1, 2014; Acts 2014, c. 623, § 1, eff. June 1, 2014; Acts 2015, c. 38, § 1, eff. July 1, 2015; Acts 2015, c. 68, § 1, eff. June 1, 2016; Acts 2016, c. 8, § 1, eff. March 14, 2016; Acts 2016, c. 558, § 2, eff. May 19, 2016; Acts 2016, c. 559, § 2, eff. May 19, 2016; Acts 2016, c. 607, § 1, eff. Oct. 1, 2016; Acts 2017, c. 61, § 1, eff. April 11, 2017; Acts 2018, c. 228, § 1, eff. June 1, 2018; Acts 2018, c. 229, § 1, eff. June 1, 2018; Acts 2019, c. 8, § 1, eff. March 27, 2019; Acts 2019, c. 383, § 1, eff. June 1, 2019; Acts 2020, c. 509, § 1, eff. June 1, 2020; Acts 2022, c. 332, § 1, eff. June 1, 2022.
MD Code, Tax - Property, § 9-304, MD TAX PROPERTY § 9-304
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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