1. (a) 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 property tax credit against the county or municipal corporation property tax imposed on rental dwellings of owners who provide reduced rents for any tenant who:

   1. (1) is at least 65 years old;

   2. (2) has been found permanently and totally disabled and has qualified for benefits under:

      1. (i) the Social Security Act;¹
      2. (ii) the Railroad Retirement Act;²
      3. (iii) any federal act for service members; or
      4. (iv) any federal retirement system; or
   3. (3) has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.

2. (b) The county or municipal corporation may provide, by law, for:

   1. (1) the specific requirements for eligibility for a tax credit authorized under this section;
   2. (2) additional limitations on eligibility for the credit;
   3. (3) the amount and duration of the credit; and
   4. (4) any other provision appropriate to implement the credit.

Added by Acts 1991, c. 415. Amended by Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 2025, c. 257, § 3, eff. July 1, 2025; Acts 2025, c. 258, § 3, eff. July 1, 2025.

Aug. 14, 1935, ch. 531, 49 Stat. 620, codified at 42 U.S.C.A. § 301 et seq.

Pub.L. 93-445, Title I, Oct. 16, 1974, 88 Stat. 1305, codified at 45 U.S.C.A. § 231 et seq.