Section 9-250 - Credit for property equipped with accessibility features. - Maryland Statutes

§ 9-250. Credit for property equipped with accessibility features.
 

(a)  "Accessibility features" defined.- In this section, "accessibility feature" means: 

(1) a no-step entrance allowing access into a residence; 

(2) interior passage doors providing at least a 32-inch-wide clear opening; 

(3) grab bars around a toilet, tub, or shower installed to support at least 250 pounds; 

(4) light switches, outlets, and thermostats placed in wheelchair-accessible locations; 

(5) lever handles on doors; and 

(6) universal design features or any accessibility enhancing design feature prescribed by the Department of Housing and Community Development under § 12-202 of the Public Safety Article. 

(b)  In general.- The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on residential real property equipped with an accessibility feature. 

(c)  Amount, duration, criteria, regulations.- The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for: 

(1) the amount and duration of the tax credit under this section; 

(2) additional eligibility criteria for the tax credit under this section; 

(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and 

(4) any other provision necessary to carry out the credit under this section. 
 

[2008, ch. 645.]