Explanation: Capitals indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.
* Warning: This is an unofficial, introductory copy of the bill.
The official copy considered by the City Council is the first reader copy.
Introductory*
City of Baltimore
Council Bill
Introduced by: Councilmember Dorsey
A Bill Entitled
An Ordinance concerning
title
Property Tax Credit - Low-Income Employees of the City of Baltimore
For the purpose of establishing a tax credit against the property tax imposed on the principal residences of certain low-income employees of the City of Baltimore; imposing certain limitations, conditions, and qualifications for credit eligibility; providing for the amount, duration, and administration of the credit; defining certain terms; and providing for a special effective date.
body
By authority of
Tax-Property Article
Section 9-304
Maryland Code
(As Amended by Ch. 383, Acts of 2019)
By adding
Article 28 - Taxes
Section 10-23
Baltimore City Code
(Edition 2000)
Section 1. Be it ordained by the Mayor and City Council of Baltimore, That the Laws of Baltimore City read as follows:
Baltimore City Code
Article 28. Taxes
Subtitle 10. Credits
§ 10-23. Low-income employees.
(a) Definitions.
(1) In general.
In this section, the following terms have the meanings indicated.
(2) Dwelling.
“Dwelling” has the meaning stated in State Tax-Property Article § 9-105 {“Homestead Tax Credit”}.
(3) Finance Director.
“Finance Director” means the Director of the City Department of Finance or the Director’s designee.
(4) Homeowner.
“Homeowner” has the meaning stated in State Tax-Property Article § 9-105 {“Homestead Tax Credit”}.
(5) Homes...
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