Definitions.
Baltimore City Code, Article 28, § 7B-1
in effect§ 7B-1. Definitions.
(a) In general.
In this subtitle, the following terms have the meanings indicated.
(b) Department.
“Department” means the Baltimore City Department of Finance.
(c) Director.
“Director” means the Baltimore City Director of Finance or the Director’s designee.
(d) Dwelling.
(1) In general.
“Dwelling” means:
(i) a building that is used, in whole or in part, for residential occupancy; and
(ii) the lot or curtilage on which the building is erected.
(2) Inclusions.
“Dwelling” includes:
(i) a condominium unit;
(ii) an apartment in a cooperative apartment corporation; and
(iii) a part of real property used other than primarily for residential purposes, if the real property is used as a principal residence by an individual who has a legal interest in the real property.
(e) Eligible property.
“Eligible property” means any property that has a dwelling.
(f) Property.
“Property” means any unit of real property that is subject to the real property tax of Baltimore City.
(Ord. 26-104 Section 1.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/7B-1Fetched: 10/25/2026