Md. Code Ann., Tax-Prop. § 9-273 — § 9-273

(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on an apartment building or a condominium building if the owner of the building made health or safety improvements to the building on or after July 1, 2024.
(b) The Mayor and City Council of Baltimore City or the governing body of a county or 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; and
(3) any other provision necessary to carry out this section.