{"data":{"id":"us-md/md.-code-tax-property-9-234","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–234","heading":"","body":"(a) The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property containing a vacant or underutilized commercial building that:\n(1) was built primarily for office, industrial, or other commercial purposes;\n(2) was last used for office, industrial, or other commercial purposes; and\n(3) is renovated for use primarily as housing.\n(b) The governing body of a county or municipal corporation may establish conditions for the granting of a property tax credit under paragraph (1) of this subsection, including:\n(1) eligibility criteria;\n(2) application procedures; and\n(3) provisions for a payment in lieu of taxes to the county or municipal corporation by the recipient of the tax credit.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-234","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"01c5e1219e3e1c1aada7078626fde1d192bec48d5f2551a7b221fc1feaf6ad34","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-233","next":"us-md/md.-code-tax-property-9-235"},"notice":"GroundRules: Original legal text. Not legal advice."}