{"data":{"id":"us-md/md.-code-tax-property-9-262","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–262","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Dwelling” has the meaning stated in § 9–105 of this title.\n(3) “9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include:\n(i) receiving and processing 9–1–1 requests for emergency assistance;\n(ii) other support functions directly related to 9–1–1 requests for emergency assistance; or\n(iii) dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.\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 9–1–1 specialist if the 9–1–1 specialist is otherwise eligible for the credit authorized under § 9–105 of this title.\n(c) For any taxable year, the credit under this section may not exceed the lesser of:\n(1) $2,500 per dwelling; or\n(2) the amount of property tax imposed on the dwelling.\n(d) The governing body of a county or a municipal corporation may establish, by law:\n(1) subject to subsection (c) of this section, the amount of the credit under this section;\n(2) the duration of the credit;\n(3) additional eligibility requirements for 9–1–1 specialists to qualify for the credit;\n(4) procedures for the application and uniform processing of requests for the credit; and\n(5) 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=9-262","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"317c3bd8b18a4d4bf11bb54c965904402a94a5d34ae77e90c5c4a9bb44578bd4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-261","next":"us-md/md.-code-tax-property-9-263"},"notice":"GroundRules: Original legal text. Not legal advice."}