Pursuant to authorization contained in § 9-232 of the Tax-Property
Article, Annotated Code of Maryland, Kent County may grant, by law,
a property tax credit against the County property tax imposed on improvements
to real property if there is installed in the improvements a complete
automatic fire protection sprinkler system, installed in accordance
with accepted codes and standards established by the Maryland State
Fire Prevention Commission.
In this article, the following words have the meanings indicated.
QUALIFIED PROPERTIES
Residential properties that:
A.
Include a complete automatic fire protection sprinkler system;
and
B.
Are used as a principal residence of the homeowner; and
C.
Have completed construction between January 1, 2020, and December
31, 2023.