HB389: Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers
Legislative Summary
Exempting personal property used in connection with certain large family child care homes from valuation and taxation; authorizing the Mayor and City Council of Baltimore City or the governing body of a county or a municipal corporation to grant, by law, a property tax credit against the real property tax owed on the portion of real property used for certain large family child care homes; increasing the maximum amount of a property tax credit that may be granted for certain child care homes and centers and day care centers; etc.
Demographic Impact
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