Catalytic Revitalization Tax Credit

​​​​​​​​​The purpose of this credit is to help redevelop eligible properties that were once owned by the State or federal governments. It supports projects that strengthen local economic and community development. 

This credit is authorized under §6–901 of the Housing and Community Development Article of the Laws of Maryland.

Eligible applicants

Individuals, nonprofits, or businesses are eligible if they are:

• In good standing with the State of Maryland.
• Eligible to receive a public benefit.

Eligible project

To qualify a project must meet two primary requirements:

Eligible property type

The project property must be a formerly State or federally-owned facility that is no longer in use. This includes:

• College or university
• K-12 school
• Hospital
• Mental health facility
• Military facility or installation

Required project impact (Rehabilitation goal)

The redevelopment of the property must:

• Foster economic, housing, and community development in its local community.
• Preserve historically significant architecture
• Have an emphasis on affordable housing​.

Application documents

• 2026 Catalytic Revitalization Tax Credit Guidelines​ - PDF - 88.62 KB
• 2026 Catalytic Revitalization Tax Credit Application

Resources

• Cultural Resource Review

Contact​ information

For further inquiry, please email [email protected]​​​​​​​​​​​​​​​​.​