{"data":{"id":"us-md/md.-code-tax-property-9-252","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–252","heading":"","body":"(a) The Mayor and City Council of Baltimore City or 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 that is imposed on real property that is:\n(1) owned by Habitat for Humanity with the intention of relinquishing ownership in the near future;\n(2) used for the purposes of development, rehabilitation, and transfer to a private owner; and\n(3) not occupied by administrative or warehouse buildings owned by Habitat for Humanity.\n(b) If the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation grants a property tax credit under this section, Habitat for Humanity shall submit an annual written report to the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation granting the tax credit documenting:\n(1) all of Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit; and\n(2) all transactions involving Habitat for Humanity’s real property holdings in the jurisdiction granting the tax credit.\n(c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may, by law:\n(1) set the amount, terms, scope, and duration of a credit granted under subsection (a) of this section; and\n(2) adopt any other provision necessary to administer a credit granted under subsection (a) of this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-252","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"8d876f4786f2d196bcf3065ca679a929b77d50c2a1bc1f5f5774035df0bba6b5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-251","next":"us-md/md.-code-tax-property-9-253"},"notice":"GroundRules: Original legal text. Not legal advice."}