§ 9-327

# (a)

# (1)

In this section the following words have the meanings indicated.

# (2)

“Eligible county” means Allegany County and Garrett County.

# (3)

“Eligible dwelling” means newly constructed residential real property:

(i) that has not been previously occupied since its construction;

(ii) for which the building permit for construction was issued on or after June 1, 2024; and

(iii) occupied by the purchaser of the dwelling as the purchaser’s principal residence.

# (b)

The governing body of an eligible county or a municipal corporation located in an eligible county may grant, by law, a property tax credit against the property tax imposed on an eligible dwelling if the eligible dwelling is constructed or equipped with:

# (1)

a sprinkler system installed in accordance with Title 9, Subtitle 2 of the Public Safety Article or local law;

# (2)

an on–site sewage disposal system installed in accordance with Title 9 of the Environment Article or local law; or

# (3)

fixed broadband Internet access service connectivity.

# (c)

The credit allowed under this section:

# (1)

may not exceed $10,000; and

# (2)

may be claimed in the taxable year that the property qualifies for the credit and the 4 taxable years following the taxable year in which the property qualifies for the credit.

# (d)

The governing body of an eligible county or a municipal corporation located in an eligible county that grants a property tax credit under this section may provide, by law, for:

# (1)

subject to the limitation under subsection (c)(1) of this section, the amount of the credit;

# (2)

additional eligibility criteria for the credit;

# (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 tax credit under this section.