Maryland § 9-221
Full text of Maryland Maryland Code § 9-221, with citation guidance and answers to common questions.
§ 9-221.
(a) The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on real property in order to offset in whole or in part increases in the county or municipal corporation income tax revenues resulting from a county income tax rate in excess of 2.6%.
(b) The credit granted under this section is available only to the owner–occupied property of a homeowner as defined in § 9–105 of this title if the homeowner has an application for the homestead property tax credit under § 9–105 of this title on file with the Department.
(c) The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may provide by law for:
(1) the amount of a property tax credit under this section; and
(2) any other provisions necessary to carry out this section.
Frequently Asked Questions About Maryland § 9-221
What does Maryland Code § 9-221 cover?
Section 9-221 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 9-221?
A common citation format is "Maryland Code § 9-221" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 9-221 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.