Md. Code Ann., Tax-Prop. § 9-222 — § 9-222

(a) The governing body of a county or of a municipal corporation may grant a tax credit against the property tax imposed on real property, up to the amount of property taxes levied by that county or municipal corporation:
(1) for that portion of the property that is leased, occupied, and used by a religious group or organization exclusively for:
(i) public religious worship;
(ii) educational purposes; or
(iii) office space necessary to support or maintain public religious worship or educational purposes; and
(2) for which the religious group or organization is contractually liable.
(b) The credit under this section does not apply:
(1) to property that is leased, occupied, or used for the purpose of making a profit; or
(2) when the religious group or organization no longer occupies the property.
(c) The lessor of property eligible for a tax credit under this section shall reduce by the amount of the tax credit the amount of taxes for which the religious group or organization is contractually liable under the lease agreement.