Arts & Entertainment Districts

Berlin A&E District "Ice Ice Berlin and Tree Lighting" event. (Worcester County) Arts & Entertainment Districts Maryland’s Arts & Entertainment (A&E) Districts help develop and promote community revitalization through tax-related incentives. Maryland's 29 A&E Districts are unique destinations, attracting organizations, and other creative enterprises to specific neighborhoods in Maryland’s towns and cities. Each reflects the traditions and evolving culture of its community and invites residents and visitors to experience the best Maryland has to offer. Program Information Program Goals and Strategies The goal of the A&E Districts program is to support diverse artistic and cultural centers in communities across Maryland that preserve a sense of place, provide unique local experiences, attract tourism, and spur economic revitalization and neighborhood pride. In turn, this furthers the State’s goal of reinvesting in existing communities and creating places that help economy, and the environment thrive as articulated in the Maryland Department of Planning’s Reinvest Maryland strategy. Click here  to read more about Reinvest Maryland. Strategies supported by the A&E Districts program include: creating accessible, unique arts destinations; leveraging the State’s regional identities, natural resources, and heritage; facilitating opportunities for dynamic arts experiences that actively engage community members and attract visitors; enabling artists of all disciplines to prosper create an economically prosperous future; and investing in the power of place. Districts Impact In 2001, Maryland became one of the first states to create a designation program for arts or cultural districts. Since then, 29 districts have been designated and Marylanders have reaped the social and economic benefits the arts bring to communities. The program's most recent economic impact study shows that in fiscal year 2025 events and new businesses in Maryland's Arts and Entertainment Districts supported more than 1,900 jobs, $84 million in employee compensation and nearly $284 million in economic output. Browse previous Economic Impact and Survey Analysis reports by fiscal year: FY 2025 Economic Impact Analysis Survey Analysis FY 2024 Economic Impact Analysis Survey Analysis FY 2023 Economic Impact Analysis Survey Analysis FY 2022 Economic and Tax Impact Analysis Survey Analysis FY 2021 Economic and Tax Impact Analysis Survey Analysis FY 2020 Economic and Tax Impact Analysis Survey Analysis FY 2019 Economic and Tax Impact Analysis Survey Analysis FY 2018 Economic Impact Analysis Survey Analysis FY 2017 Survey Analysis FY 2016 Economic Impact Analysis Available Incentives Property Tax Incentives The owner of a industrial property is eligible for a local property tax credit based on the difference between the pre- and post-renovation assessments of the property when it has been wholly or partially renovated for use by "qualified residing artists" or "arts and entertainment enterprises." The amount and duration of the tax credit, as well as the application process, is determined by the local government. Click here to find district manager contacts  via the Maryland Arts Directory to inquire about the incentives available in a particular district. Artist Income Tax Subtraction Modification A "qualified residing artist" who lives in Maryland and sells "artistic work" in any of the 29 A&E Districts throughout the State is eligible for the income tax subtraction modification on income derived from their in-district sales (for performing artists, this includes income derived from performances in a district; for all "qualified residing artists", this includes internet sales originating in a district.)

The owner of a industrial property is eligible for a local property tax credit based on the difference between the pre- and post-renovation assessments of the property when it has been wholly or partially renovated for use by "qualified residing artists" or "arts and entertainment enterprises." The amount and duration of the tax credit, as well as the application process, is determined by the local government. Click here to find district manager contacts  via the Maryland Arts Directory to inquire about the incentives available in a particular district.