Grocery Store Personal Property Tax Credit

Baltimore City offers personal property tax credit to grocery stores locating or making significant renovations within targeted areas in the city. Lack of access to healthy food choices contributes to disparities in life expectancy, which can differ up to 18 years. In addition, quality supermarkets often serve as a catalyst for increased economic development in the community.

For questions about this tax credit, please contact us by phone at (410) 837-9305 or via email at

Details about the tax credit and qualifications are the following:

Tax Credit


How To apply:

  1. Applicants need to pre-qualify for the credit based on the location by filling out and submitting this form. Please allow 30 days from the date of submission for processing.

  2. 2. Once the pre-qualification is granted, the business can proceed with the construction or renovation of the grocery store. Once it is complete, the applicant must submit the initial application form, which can be found here, to request verification of the tax credit qualifications. This application must be received by October 1 in order to be considered for the credit in the tax year that begins January 1 of the next calendar year.

  3. Once a tax credit is granted, annual qualification is required for the ten-year period of the personal property tax credit. For continuing eligibility, this form must be submitted each year. The form must be received by November 30 of the year prior to the tax year for which continuing eligibility is sought. To read all the rules and regulation, please click here.

Interested in this credit?

The Baltimore Food Policy Initiative is a collaborative effort of the BDC, the Baltimore City Health Department, the City’s Department of Planning and Johns Hopkins Center for a Livable Future.

To determine if a location is in a grocery store incentive area, please visit CityView and type in the address in the search box on the left hand side of the page.  For more information, email