Md. Code Ann., Tax-Prop. § 10-201 — § 10-201

(a) Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner.
(b) (1) The governing body of Prince George’s County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Prince George’s County after July 1, 1974.
(2) The governing body of Howard County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Howard County after July 1, 1984.
(3) The governing body of Baltimore County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Baltimore County after January 1, 1960.
(c) In Prince George’s County, Baltimore County, and Howard County, the real property eligible for a payment deferral under subsection (a) of this section is limited to the dwelling and curtilage, not exceeding 5 acres, as determined by the supervisor.
(d) The Montgomery County, Anne Arundel County, Howard County, Baltimore County, or Prince George’s County property tax deferral shall be calculated on any increase in assessment that results directly from a change in zoning classification to a higher intensity use and that was initiated by a government.
(e) The governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may limit the time period during which the payment of county property tax may be deferred.