Arts & Entertainment Districts Tax Credits

Baltimore City has three Arts & Entertainment (A&E) Districts: Bromo Seltzer, Highlandtown, and Station North. Artists or arts and entertainment enterprises may receive a 10-year property tax credit for renovated buildings that provide live-work space for artists and/or space for arts and entertainment enterprises. The property tax credit is prorated to reflect the proportion of a rehabbed building and only applies to improvements made to the property. Property owners renovating live-work spaces in an A&E district can contact the MD State Department of Assessments and Taxation to determine the building’s eligibility. Within 90 days following receipt of a tax assessment, property owners must file a tax credit application with the City’s Department of Finance. Property owners must annually re-certify that the building is being used in compliance with the property tax credit.