Maryland § 9-401
Full text of Maryland Maryland Code § 9-401, with citation guidance and answers to common questions.
§ 9-401.
(a) In this section, “dwelling”:
(1) means a newly constructed or substantially rehabilitated dwelling in Baltimore City, that is unsold, unrented, and unoccupied; and
(2) does not include land.
(b) A property tax credit granted under this section applies only to the county property tax.
(c) The governing body of Baltimore City may grant a property tax credit not exceeding 100% against the county tax imposed on the dwelling.
(d) (1) A property tax credit under this section may not be granted:
(i) for any dwelling that is used as an office or sample home by the builder or the owner; or
(ii) for more than 3 dwellings of an owner each year.
(2) This section does not change the regular assessment procedures that are applicable in Baltimore City.
(e) The governing body of Baltimore City may provide for procedures necessary to apply for a property tax credit under this section.
(f) When the owner of a dwelling applies to the governing body of Baltimore City for a property tax credit under this section, the owner shall certify that the dwelling is unsold, unrented, and unoccupied.
(g) A recipient of a property tax credit under this section shall send immediately to the governing body of Baltimore City a notice that the dwelling has been sold, rented, or occupied.
(h) A property tax credit granted under this section is available:
(1) as long as the dwelling remains unsold, unrented, and unoccupied; and
(2) over a continuous period of time not exceeding 1 year for any dwelling.
(i) If a recipient of a property tax credit under this section fails to comply with the provisions of this section, the property tax credit under this section is forfeited immediately.
Frequently Asked Questions About Maryland § 9-401
What does Maryland Code § 9-401 cover?
Section 9-401 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 § 9-401?
A common citation format is "Maryland Code § 9-401" (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 § 9-401 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.