Allegany County – Property Tax Credit – Evergreen Heritage Center

This bill authorizes Allegany County or its municipalities to grant property tax credits to specific organizations, including the Evergreen Heritage Center Foundation and the Lions Center for Rehabilitation and Extended Care. The legislation amends state tax code to explicitly list these entities as eligible recipients of tax relief on their owned properties. Effective for taxable years beginning after June 30, 2024, the measure allows local governing bodies to legally issue these credits without requiring new legislation for each individual case.