SB822: Property Tax - Tax Credit for Nonprimary Residence
Legislative Summary
Providing a credit against the State, county, and municipal corporation property tax imposed on certain nonprimary residences under certain circumstances; providing that "nonprimary residence" does not include residential real property that is held primarily for rental, investment, or the generation of income; and requiring the Mayor and City Council of Baltimore City and the governing body of each county and municipal corporation to set a certain nonprimary residence credit percentage for purposes of calculating the credit.
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Bill History
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