{"data":{"id":"us-md/md.-code-tax-property-9-248","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–248","heading":"","body":"(a) In this section, “family assistance dwelling” means a house, and the lot or curtilage on which the house is erected, if the house:\n(1) is not a vacation home;\n(2) is not the residence of the homeowner but treated as used by the homeowner for personal purposes within the meaning of § 280A(d) of the Internal Revenue Code; and\n(3) is the only residence of an individual who:\n(i) is the brother, sister, half–brother, half–sister, spouse, parent, step–parent, grandparent, child, step–child, adopted child, or grandchild of the homeowner;\n(ii) makes rental payments to the homeowner that are less than 90% of a fair rental price paid for a similar dwelling in the same area; and\n(iii) is entitled to low income assistance benefits under a federal or State program.\n(b) 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 tax credit against the county or municipal corporation property tax imposed on a family assistance dwelling.\n(c) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:\n(1) the amount and duration of the tax credit under this section;\n(2) additional eligibility criteria for the tax credit under this section;\n(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and\n(4) any other provision necessary to carry out the credit under this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-248","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"272ecf7480764c962720653ea45a1fbb658421477790150eb59be79a1d38f32d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-247","next":"us-md/md.-code-tax-property-9-249"},"notice":"GroundRules: Original legal text. Not legal advice."}