{"data":{"id":"us-md/md.-code-tax-property-9-219","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–219","heading":"","body":"(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 rental dwellings of owners who provide reduced rents for any tenant who:\n(1) is at least 65 years old;\n(2) has been found permanently and totally disabled and has qualified for benefits under:\n(i) the Social Security Act;\n(ii) the Railroad Retirement Act;\n(iii) any federal act for service members; or\n(iv) any federal retirement system; or\n(3) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.\n(b) The county or municipal corporation may provide, by law, for:\n(1) the specific requirements for eligibility for a tax credit authorized under this section;\n(2) additional limitations on eligibility for the credit;\n(3) the amount and duration of the credit; and\n(4) any other provision appropriate to implement the credit.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-219","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"20e7919df9f26d133194e5b1d74ade019438503ad2025fb0831edf3f65705011","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-217","next":"us-md/md.-code-tax-property-9-220"},"notice":"GroundRules: Original legal text. Not legal advice."}