Md. Code, Tax - Property § 9-219
This is the official text of Md. Code, Tax - Property § 9-219, 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.
§9–219.
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 rental dwellings of owners who provide reduced rents for any tenant who:
(1) is at least 65 years old;
(2) has been found permanently and totally disabled and has qualified for benefits under:
(i) the Social Security Act;
(ii) the Railroad Retirement Act;
(iii) any federal act for service members; or
(iv) any federal retirement system; or
(3) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.
(b) The county or municipal corporation may provide, by law, for:
(1) the specific requirements for eligibility for a tax credit authorized under this section;
(2) additional limitations on eligibility for the credit;
(3) the amount and duration of the credit; and
(4) any other provision appropriate to implement the credit.
(1) is at least 65 years old;
(2) has been found permanently and totally disabled and has qualified for benefits under:
(i) the Social Security Act;
(ii) the Railroad Retirement Act;
(iii) any federal act for service members; or
(iv) any federal retirement system; or
(3) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.
(b) The county or municipal corporation may provide, by law, for:
(1) the specific requirements for eligibility for a tax credit authorized under this section;
(2) additional limitations on eligibility for the credit;
(3) the amount and duration of the credit; and
(4) any other provision appropriate to implement the credit.
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.