{"data":{"id":"us-md/md.-code-tax-property-9-327","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–327","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Eligible county” means Allegany County and Garrett County.\n(3) “Eligible dwelling” means newly constructed residential real property:\n(i) that has not been previously occupied since its construction;\n(ii) for which the building permit for construction was issued on or after June 1, 2024; and\n(iii) occupied by the purchaser of the dwelling as the purchaser’s principal residence.\n(b) The governing body of an eligible county or a municipal corporation located in an eligible county may grant, by law, a property tax credit against the property tax imposed on an eligible dwelling if the eligible dwelling is constructed or equipped with:\n(1) a sprinkler system installed in accordance with Title 9, Subtitle 2 of the Public Safety Article or local law;\n(2) an on–site sewage disposal system installed in accordance with Title 9 of the Environment Article or local law; or\n(3) fixed broadband Internet access service connectivity.\n(c) The credit allowed under this section:\n(1) may not exceed $10,000; and\n(2) may be claimed in the taxable year that the property qualifies for the credit and the 4 taxable years following the taxable year in which the property qualifies for the credit.\n(d) The governing body of an eligible county or a municipal corporation located in an eligible county that grants a property tax credit under this section may provide, by law, for:\n(1) subject to the limitation under subsection (c)(1) of this section, the amount of the credit;\n(2) additional eligibility criteria for the credit;\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=9-327","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"42647b6c48cfb365db59fda653570438202aed8a8fbc280380ff6994dcccebf9","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-326","next":"us-md/md.-code-tax-property-9-401"},"notice":"GroundRules: Original legal text. Not legal advice."}