Maryland Code, TAX – PROPERTY 9-250
Terms Used In Maryland Code, TAX - PROPERTY 9-250
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: means a county of the State or Baltimore City. See
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(1) a no-step entrance allowing access into a residence;
(2) interior passage doors providing at least a 32-inch-wide clear opening;
(3) grab bars around a toilet, tub, or shower installed to support at least 250 pounds;
(4) light switches, outlets, and thermostats placed in wheelchair-accessible locations;
(5) lever handles on doors; and
(6) universal design features or any accessibility enhancing design feature prescribed by the Department of Housing and Community Development under § 12-202 of the Public Safety Article.
(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on residential real property equipped with an accessibility feature.
(c) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
(1) the amount and duration of the tax credit under this section;
(2) additional eligibility criteria for the tax credit under this section;
(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(4) any other provision necessary to carry out the credit under this section.