POLICY DATABASE
Policy Summary

Establishes tax credit for grocery stores in underserved areas, including criteria to get the tax credit, which reduces property tax by 75%; limits it to 10 years; provides for earlier termination if store ceases to operate.

Background Information

State Maryland
Jurisdiction Name Prince George's County
Jurisdiction Type County,
Population Size 800,000+
Legal Strategies
  • Creates an incentive for a change
  • Expressly allows something
Reach Limited scope
It creates a tax credit
Food System Category Distribute; Get;

Policy Details

Refers to priority populations?
Yes

Targets economically disadvantaged or underserved area in Prince George's County, including food deserts (§ 10-310(a)(3)).

Health-related goal?
Yes

Food desert; also targets stores that sell fresh produce, meats and dairy products. (§ 10-310(a)(1), (3)).

Environmental goal?
No

Economic goal?
Yes

Provides tax credit to encourage new stores; applies to economically disadvantaged and underserved areas. (§ 10-311).

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

§ 10-310.

Addresses implementation?
No

Enforcement provisions?
No

Evaluation component?
No

Requires extra investment?
No

Code context and ordinance history

Part of Finance and Taxation subtitle 10; Division 23--Grocery Store Tax Credit. History: CB-18-2014.