yourstate.us
Md. Code, Tax-Prop. § 9-216

Md. Code, Tax-Prop. § 9-216

Maryland · Maryland Code, Tax - Property · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Md. Code, Tax-Prop. § 9-216, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1790776
Permanent ID
ys:prov:1790776@1
SHA-256
9cb433317d93b89552e2fc58de51298a5cf9c3a014c5498ccc6886117dc361b8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) The governing body of a county or municipal corporation may grant a property tax credit under this section against the applicable county or municipal corporation property tax imposed on owner–occupied residential real property situated entirely or in part within the 65 LDN noise contour as established by the airport noise zone surrounding Baltimore–Washington International Thurgood Marshall Airport that has been most recently adopted by the Maryland Aviation Administration as of the first day of the taxable year. (b) The governing body of a county or of a municipal corporation may choose to provide the tax credit under subsection (a) of this section only within a smaller noise contour than the 65 LDN noise contour. (c) The governing body of a county or of a municipal corporation may provide, by law, for: (1) subject to subsection (d) of this section, the amount and duration of the property tax credit under subsection (a) of this section; and (2) any other provision necessary to carry out the property tax credit under subsection (a) of this section. (d) If the governing body of a county or of a municipal corporation provides the tax credit under subsection (a) of this section to property located outside the 75 LDN noise contour, the governing body of the county or municipal corporation may vary the amount of the credit based on where the property is situated within the airport noise zone.