Title
AN ACT CONCERNING PROPERTY TAX CREDIT FOR ACCESSIBILITY FEATURES for the purpose of establishing a tax credit for real property equipped with accessibility features.
Background
Chapter 645 of the Laws of Maryland (2008) authorized the governing body of a county to grant a tax credit against the county property tax imposed on residential real property equipped with an accessibility feature. Pursuant to Section 9-250 of the Tax-Property Article of the Annotated Code of Maryland, the proposed legislation establishes a property tax credit for property equipped with accessibility features and provides for the amount, duration and eligibility criteria for the tax credit.