§ 9-201 Duties of governing body under Section 9-205 or Section 9-209 of this subtitle or Subtitle 3 of this title
§ 9-202 Cemetery property dwelling
§ 9-203 Energy devices
§ 9-204 Historically valuable, architecturally valuable, or architecturally compatible structures
§ 9-204.1 Restorations and rehabilitations of historic or heritage properties
§ 9-205 Manufacturing, fabricating, or assembling facilities
§ 9-206 Maryland Agricultural Land Preservation Foundation
§ 9-207 Newly constructed or substantially rehabilitated dwellings that are unsold or unrented
§ 9-208 “Open space” or “open area”
§ 9-209 Operating properties of railroad companies
§ 9-210 Dwelling owned by surviving spouse or cohabitant of fallen law enforcement officer or rescue worker
§ 9-211 Damage from natural disaster
§ 9-212 Tobacco barns
§ 9-213 Credit for day care providers
§ 9-214 Credit for family child care homes
§ 9-215 Local supplement to Homeowners Property Tax Credit Program
§ 9-215.1 Local supplement to Homeowners Property Tax Credit Program – Municipal corporation
§ 9-216 Credit for residential property in airport noise zones
§ 9-217 Credit for property with erosion control structures or devices
§ 9-219 Rental dwellings providing reduced rents for elderly or disabled tenants
§ 9-220 Conservation lands
§ 9-221 Offsets of local income tax rate increases
§ 9-222 Property leased, occupied, or used by religious groups or organizations
§ 9-224 Sediment control ponds or stormwater management structures
§ 9-225 Real property used by municipal corporation
§ 9-226 Real property used for agricultural purposes and subject to soil conservation and water quality plan
§ 9-227 Business personal property that is computer software
§ 9-228 Commercial or residential building in eligible area undergoing renovations for accommodating advanced computer and telecommunications systems
§ 9-229 Financial incentives for qualified brownfields sites
§ 9-230 Businesses that create new jobs
§ 9-231 Foreign trade zones
§ 9-232 Improvements with complete automatic fire protection sprinkler system
§ 9-233 Property of Audubon Naturalist Society
§ 9-234 Vacant and underutilized commercial buildings
§ 9-235 Amateur sport athletic fields
§ 9-236 Rehabilitated property
§ 9-237 Property used for practicing dentistry in underserved areas
§ 9-238 Property owned by community association
§ 9-239 Machinery and equipment of an electricity generation facility
§ 9-240 Buildings located in arts and entertainment district
§ 9-241 Tax credit for a business that provides computers to employees for home use
§ 9-242 High performance buildings
§ 9-243 Repaired or reconstructed dwelling
§ 9-244 Nonprofit swim clubs
§ 9-245 Credit for individuals at least 65 years old
§ 9-246 Credit against local corporation property taxes
§ 9-247 Credit for property used as a publicly sponsored business incubator
§ 9-248 Family assistance dwelling
§ 9-249 Credit for commercial waterfront property
§ 9-250 Credit for property equipped with accessibility features
§ 9-251 Marine trade waterfront property
§ 9-252 Habitat for Humanity property
§ 9-253 Urban agricultural property
§ 9-254 Grocery store in low-income area
§ 9-255 Neighborhood conservation areas
§ 9-256 Rehabilitation of commercial structures
§ 9-257 New or small business property
§ 9-258 Property tax credit for eligible individuals
§ 9-259 Improved home in revitalization district
§ 9-260 Public safety officers
§ 9-261 Burial ground
§ 9-262 Dwelling owned by a 9-1-1 specialist
§ 9-263 Qualified opportunity zone business property vacant for more than 12 months prior to acquisition
§ 9-264 Property used for public school robotics program
§ 9-265 Tax credit for disabled veterans
§ 9-266 Business entity affected by a state of emergency
§ 9-267 Dwelling of a surviving spouse of a fallen service member
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Terms Used In Maryland Code > TAX - PROPERTY > Title 9 > Subtitle 2 - Statewide Optional

  • Appraisal: A determination of property value.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Grantor: The person who establishes a trust and places property into it.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
  • veteran: includes , if the individual is eligible under 38 U. See