Md. Code, Tax - Property § 9-327

(a) (1) In this section the following words have the meanings indicated.

(2) “Eligible county” means Allegany County and Garrett County.

(3) “Eligible dwelling” means newly constructed residential real property:

(i) that has not been previously occupied since its construction;

(ii) for which the building permit for construction was issued on or after June 1, 2024; and

(iii) occupied by the purchaser of the dwelling as the purchaser’s principal residence.

(b) The governing body of an eligible county or a municipal corporation located in an eligible county may grant, by law, a property tax credit against the property tax imposed on an eligible dwelling if the eligible dwelling is constructed or equipped with:

(1) a sprinkler system installed in accordance with Title 9, Subtitle 2 of the Public Safety Article or local law;

(2) an on–site sewage disposal system installed in accordance with Title 9 of the Environment Article or local law; or

(3) fixed broadband Internet access service connectivity.

(c) The credit allowed under this section:

(1) may not exceed $10,000; and

(2) may be claimed in the taxable year that the property qualifies for the credit and the 4 taxable years following the taxable year in which the property qualifies for the credit.

(d) The governing body of an eligible county or a municipal corporation located in an eligible county that grants a property tax credit under this section may provide, by law, for:

(1) subject to the limitation under subsection (c)(1) of this section, the amount of the credit;

(2) additional eligibility criteria for the credit;

(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 tax credit under this section.