WILLIAM DONALD SCHAEFER, Governor Ch. 641

CHAPTER 641

(House Bill 230)

AN ACT concerning

Property Tax Credit - Child Day Care

FOR the purpose of authorizing a county or municipal corporation
to grant a property tax credit for certain real property
used for certain child care services; authorizing the
governing body of a county or of a municipal corporation to
provide by law for the amount and duration of the credit and
any other provision necessary to carry out the credit; and
generally relating to the authorization of a property tax
credit for certain real property used for certain child care
services.

BY adding to

Article - Tax - Property

Section 9-214

Annotated Code of Maryland

(1986 Volume and 1987 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

9-214.

(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 THAT PORTION OF
THE REAL PROPERTY ON WHICH AN IMPROVEMENT IS SUBSTANTIALLY
COMPLETED AFTER JULY 1, 1988 IF:

(1)  THE PROPERTY IS OWNED BY A BUSINESS HAVING AT
LEAST 25 EMPLOYEES; AND

(2)  THE IMPROVEMENT CONTAINS AN AREA SET ASIDE AND
DEDICATED EXCLUSIVELY FOR A DAY CARE CENTER THAT IS:

(I)  REGISTERED AS A FAMILY DAY CARE HOME UNDER
TITLE 5, SUBTITLE 5, PART V OF THE FAMILY LAW ARTICLE; OR

(II)  LICENSED AS A GROUP DAY CARE CENTER UNDER
TITLE 14, SUBTITLE 1, PART I OF THE HEALTH - GENERAL ARTICLE.

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