Md. Code, Tax - Property § 9-213
This is the official text of Md. Code, Tax - Property § 9-213, part of Maryland’s Code, Tax - Property — governs property taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§9–213.
Official statutory text
(a) 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 property tax credit against the county or municipal corporation property tax imposed on that portion of real property, including any improvement, that contains an area set aside and dedicated exclusively for a day care center that is:
(1) registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article;
(2) licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;
(3) licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health – General Article; or
(4) licensed as a day care center for adults under Title 14, Subtitle 3 of the Health – General Article.
(b) The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.
(c) Subject to subsection (b) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) the amount of the property tax credit under this section;
(2) the duration of a property tax credit under this section; and
(3) any other provision necessary to carry out this section.
(d) A credit under this section may not be granted if the real property qualifies for a credit under § 9–214 of this subtitle.
(1) registered as a family child care home or large family child care home under Title 9.5, Subtitle 3 of the Education Article;
(2) licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article;
(3) licensed as a day care center for the elderly under Title 14, Subtitle 2 of the Health – General Article; or
(4) licensed as a day care center for adults under Title 14, Subtitle 3 of the Health – General Article.
(b) The amount of the annual credit may not exceed $10,000 or the amount of county or municipal corporation property tax attributable to that portion of property for which the credit was granted, whichever is less.
(c) Subject to subsection (b) of this section, the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) the amount of the property tax credit under this section;
(2) the duration of a property tax credit under this section; and
(3) any other provision necessary to carry out this section.
(d) A credit under this section may not be granted if the real property qualifies for a credit under § 9–214 of this subtitle.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.