Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 9-250
§ 9-250
# (a)
In this section, “accessibility feature” means:
# (1)
a no–step entrance allowing access into a residence;
# (2)
interior passage doors providing at least a 32–inch–wide clear opening;
# (3)
grab bars around a toilet, tub, or shower installed to support at least 250 pounds;
# (4)
light switches, outlets, and thermostats placed in wheelchair–accessible locations;
# (5)
lever handles on doors; and
# (6)
universal design features or any accessibility enhancing design feature prescribed by the Department of Housing and Community Development under § 12–202 of the Public Safety Article.
# (b)
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 tax credit against the county or municipal corporation property tax imposed on residential real property equipped with an accessibility feature.
# (c)
The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
# (1)
the amount and duration of the tax credit under this section;
# (2)
additional eligibility criteria for the tax credit under this section;
# (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 credit under this section.
Source: view the official text
In this article (40 sections)
- gtp-9-230 · § 9-230
- gtp-9-231 · § 9-231
- gtp-9-232 · § 9-232
- gtp-9-233 · § 9-233
- gtp-9-234 · § 9-234
- gtp-9-235 · § 9-235
- gtp-9-236 · § 9-236
- gtp-9-237 · § 9-237
- gtp-9-238 · § 9-238
- gtp-9-239 · § 9-239
- gtp-9-240 · § 9-240
- gtp-9-241 · § 9-241
- gtp-9-242 · § 9-242
- gtp-9-243 · § 9-243
- gtp-9-244 · § 9-244
- gtp-9-245 · § 9-245
- gtp-9-246 · § 9-246
- gtp-9-247 · § 9-247
- gtp-9-248 · § 9-248
- gtp-9-249 · § 9-249
- gtp-9-250 · § 9-250
- gtp-9-251 · § 9-251
- gtp-9-252 · § 9-252
- gtp-9-253 · § 9-253
- gtp-9-254 · § 9-254
- gtp-9-255 · § 9-255
- gtp-9-256 · § 9-256
- gtp-9-257 · § 9-257
- gtp-9-258 · § 9-258
- gtp-9-259 · § 9-259
- gtp-9-260 · § 9-260
- gtp-9-261 · § 9-261
- gtp-9-262 · § 9-262
- gtp-9-263 · § 9-263
- gtp-9-264 · § 9-264
- gtp-9-265 · § 9-265
- gtp-9-266 · § 9-266
- gtp-9-267 · § 9-267
- gtp-9-268 · § 9-268
- gtp-9-269 · § 9-269