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;
Evidence for Health

This policy may correspond to diet-related strategies identified by the County Health Rankings’ What Works for Health tool, including:

For research on the potential effectiveness, please review the category links above.

We understand that this information is not comprehensive. It also does not include other important forms of evidence such as community members’ lived experiences and practice-based evidence.

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)).

Emergency management?
No
Health-related linkage?
Yes

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

Environmental linkage?
No

Economic linkage?
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.

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