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§ 9-219. Rental dwellings providing reduced rents for elderly or disabled tenants

MD Tax-Prop Code § 9-219 (2019) (N/A)
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(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 members of the United States armed forces; 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.

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