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

   (a) "Accessibility feature" 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.

HISTORY: 2008, ch. 645.