Article - Tax - Property

6-305.

(a) In this section, "tax setoff" means:

(1) the difference between the general county property tax rate and the
property tax rate that is set for assessments of property in a municipal corporation; or

(2) a payment to a municipal corporation to aid the municipal
corporation in funding services or programs that are similar to county services or
programs.

(b) This section applies only in:

(1) Allegany County;

(2) Anne Arundel County;

(3) Baltimore County;

(4) FREDERICK COUNTY,

(5) Garrett County;
[(5)] (6) Harford County;
[(6)]] (7) Howard County;

[(7)] (8) Montgomery County; and
[(8)] (9) Prince George's County.

(c) The governing body of the county shall meet and discuss with the
governing body of any municipal corporation in the county the county property tax
rate to be set for assessments of property in the municipal corporation as provided in
this section. After the meeting if it can be demonstrated that a municipal corporation
performs services or programs instead of similar county services or programs, the
governing body of the county shall grant a tax setoff to the municipal corporation.

(d) In determining the county property tax rate to be set for assessments of
property in a municipal corporation, the governing body of the county shall consider:

(1) the services and programs that are performed by the municipal
corporation instead of similar county services and programs; and

(2) the extent that the similar services and programs are funded by
property tax revenues.

(e) The county property tax rate for assessments of property located in a
municipal corporation is not required to be:

(1) the same as the rate for property located in other municipal
corporations in the county; or

(2) the same as the rate set in a prior year.