{"data":{"id":"us-md/md.-code-tax-property-9-257","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–257","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 for up to 50% of the county or municipal corporation property tax imposed on personal property that is:\n(1) not operating property of a railroad or public utility; and\n(2) owned or leased by a business entity that:\n(i) has been in operation for no more than 2 years; or\n(ii) has no more than 15 employees.\n(b) The Mayor and City Council of Baltimore City or the governing body of a county or 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 tax credit under this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-257","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"d7e611674128263a1a4d1c0bacf39a9d83cfaaf636315bc381da1b3e45837ede","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-256","next":"us-md/md.-code-tax-property-9-258"},"notice":"GroundRules: Original legal text. Not legal advice."}