POLICY DATABASE
Policy Summary

This law provides a tax credit against the City personal property tax imposed on qualified supermarkets within defined "food desert incentive areas."

Background Information

State Maryland
Jurisdiction Name Baltimore
Jurisdiction Type City, County,
Population Size 200,000-800,000
Legal Strategies
  • Creates an incentive for a change
  • Requires something, sets standards
Reach Limited scope
The law only applies to "Food Desert Incentive Areas."
Food System Category Distribute; Get;

Policy Details

Refers to priority populations?
Yes

The law refers to "food deserts" and "food desert incentive areas." § 10-30(a)(3), (a)(4).

Emergency management?
No
Health-related linkage?
Yes

The law refers to the "Healthy Food Availability Index." § 10-30(a)(3)(iv).

Environmental linkage?
No

Economic linkage?
No

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

§ 10-30(a).

Addresses implementation?
Yes

The finance director adopts rules and regulations, defines terms, settles disputes, and delegates powers, duties, or functions. § 10-30(h).

Enforcement provisions?
No

Evaluation component?
No

Requires extra investment?
Yes

The law refers to granting a tax credit. § 10-30(b).

Code context and ordinance history

This policy is located in the Baltimore, Maryland City Code, Article 28 -Taxes, Division II - Property Tax, Subtitle 10 - Credits. History: Ord. 15-434; Ord. 16-503; Ord. 18-151.

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