Md. Code Ann., Tax-Prop. § 9-225 — § 9-225

(a) The governing body of a county or 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 municipal corporation; and
(2) for which the municipal corporation is contractually liable under the lease.
(b) The credit under this section does not apply when the municipal corporation leasing the property subleases the property, uses it for any profit making purpose, or 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 municipal corporation is contractually liable under the lease agreement.