{"data":{"id":"us-md/md.-code-tax-property-9-227","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–227","heading":"","body":"(a) (1) Except as provided in paragraph (2) of this subsection, the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 100% of the county or municipal property tax imposed on business personal property that is computer software.\n(2) A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article.\n(b) The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-227","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"d10dcf958ebacfde082e4eedebaf2d07b0169e88e6cf0c27e27b184775efa9ee","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-226","next":"us-md/md.-code-tax-property-9-228"},"notice":"GroundRules: Original legal text. Not legal advice."}