Md. Code, Tax - Property § 9-227

in effect

(a) (1) Except as provided in paragraph (2) of this subsection, the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 100% of the county or municipal property tax imposed on business personal property that is computer software. (2) A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article. (b) The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=9-227&enactments=falseFetched: 10/17/2026