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§ 9-213. Day care centers

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2016

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
Effective: June 1, 2016
MD Code, Tax - Property, § 9-213
§ 9-213. Day care centers
Currentness
In general
(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of real property, including any improvement, that is substantially completed after July 1, 1987, if that portion of the improved property contains an area set aside and dedicated exclusively for a day care center that is:
(1) registered as a family child care home under Title 9.5, Subtitle 3 of the Education Article;
(2) licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;
(3) licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health--General Article; or
(4) licensed as a day care center for adults under Title 14, Subtitle 3 of the Health--General Article.
Amount of annual credit
(b) The amount of the annual credit may not exceed $3,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.
Administration
(c) Except as provided in subsection (b) of this section, a county or municipal corporation may provide, by law, for:
(1) the amount of the property tax credit under this section;
(2) the duration of a property tax credit under this section; and
(3) any other provision necessary to carry out this section.
Qualification
(d) A credit under this section may not be granted if the real property qualifies for a credit under § 9-214 of this subtitle.

Credits

Added by Acts 1987, c. 284; Acts 1987, c. 389. Amended by Acts 1988, c. 716; Acts 1989, c. 791; Acts 2011, c. 564, § 3, eff. Jan. 1, 2012; Acts 2016, c. 185, § 5, eff. June 1, 2016.
MD Code, Tax - Property, § 9-213, MD TAX PROPERTY § 9-213
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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