{"data":{"id":"us-md/md.-code-tax-property-9-309","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–309","heading":"","body":"(a) The governing body of Cecil County and of a municipal corporation in Cecil County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:\n(1) property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and\n(2) property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.\n(b) The governing body of Cecil County or of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:\n(1) property that is owned by the Upper Chesapeake Watershed Association and is used:\n(i) to assist in the preservation of a wild nature area;\n(ii) to establish a nature reserve or other protected area; or\n(iii) generally to promote conservation;\n(2) property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:\n(i) is leased for more than 60 days during any 12–month period under a contractual agreement for the operation of the fire company’s fire hall; and\n(ii) would qualify for the exemption under § 7–209 of this article if leased for not more than 60 days during any 12–month period; and\n(3) property that:\n(i) is owned by:\n1. a little league organization in Cecil County; or\n2. a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and\n(ii) is actually used exclusively for the purposes of a little league organization of Cecil County.\n(c) (1) The governing body of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on residential real property that is:\n(i) owned by an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article;\n(ii) occupied as the principal residence of an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article; and\n(iii) located within the jurisdiction of the municipal corporation.\n(2) The municipal corporation may provide, by law, for:\n(i) the amount of a property tax credit under this subsection;\n(ii) the duration of a property tax credit under this subsection; and\n(iii) any other provision necessary to carry out this subsection.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-309","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"9c5401d4ba262a862a1bcc624bc4f5882370064dfb05016bdac7e0d0886957e4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-308","next":"us-md/md.-code-tax-property-9-310"},"notice":"GroundRules: Original legal text. Not legal advice."}