{"data":{"id":"us-md/md.-code-tax-property-9-260","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–260","heading":"","body":"(a) In this section, “dwelling” has the meaning stated in § 9–105 of this title.\n(b) 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 a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.\n(c) The governing body of a county or a municipal corporation:\n(1) shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and\n(2) may establish, by law:\n(i) the amount of the credit under this section;\n(ii) the duration of the credit;\n(iii) additional eligibility requirements for public safety officers to qualify for the credit;\n(iv) procedures for the application and uniform processing of requests for the credit; and\n(v) any other provisions necessary to carry out this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-260","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"89c0600c2c16f72f08043216236e7a05a51750f557be62120249be081d5923f8","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-259","next":"us-md/md.-code-tax-property-9-261"},"notice":"GroundRules: Original legal text. Not legal advice."}