Taxes - Property
Maryland 2025 Regular Session
Program to Protect Individuals Unemployed or Furloughed Due to Federal Actions - Establishment [HB-1557]
[Labor, Jobs, Employment ]
[Consumer Protection ]
[Housing ]
[Funding ]
[Grants ]
[Unemployment ]
[Public Safety ]
[Economic Development ]
Establishing the Program to Protect Individuals Unemployed or Furloughed Due to Federal Actions; requiring a credit reporting agency to place an adverse information freeze on a qualified individual's record; establishing requirements and prohibitions for certain financial institutions; prohibiting a public service company from terminating electric or gas service to a qualified individual; requiring a court to stay a foreclosure of a certain residential property; requiring the Department to administer the Program; etc.
Sponsored by: Rep. Jessica Feldmark
Motion Rules Suspend For Late Introduction (delegate Feldmark) Adopted (101-34) on 03/26/2025
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Gettr Maryland 2025 Regular Session
Baltimore County - Property Tax - Homeowners Property Tax Credit [HB-1285]
[Property Tax ]
[Taxes ]
[Housing ]
Requiring the governing body of Baltimore County to grant a certain property tax credit to supplement the State homeowners property tax credit; prohibiting the county from granting the credit if the homeowner's combined net worth is in excess of $200,000 or the homeowner's combined gross income exceeds $72,000; providing that the State Department of Assessments and Taxation is responsible for certain administrative duties with respect to the credit; and requiring the county to reimburse the Department for certain costs.
Sponsored by: Rep. Robert Long
Withdrawn By Sponsor on 03/04/2025
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Maryland 2025 Regular Session
Property Tax - Exemption - Glenstone Foundation, Inc. [HB-1332]
[Property Tax ]
[Taxes ]
[Arts and Culture ]
Exempting from the property tax property that is owned by the Glenstone Foundation, Inc., and used exclusively for certain purposes; and applying the Act to taxable years beginning after June 30, 2025.
Sponsored by: Rep. David Fraser-hidalgo
Hearing 2/26 At 1:00 P.m. on 02/10/2025
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Maryland 2025 Regular Session
Tax Exemptions - Individuals Detained or Taken Hostage Abroad [HB-1286]
[Taxes ]
[Property Tax ]
[Human Rights ]
Exempting from taxation the income of a certain individual detained or taken hostage abroad during the taxable year and the spouse of that individual; and exempting from property tax certain property that is owned by an individual detained or taken hostage abroad or the spouse of that individual, subject to certain limitations.
Sponsored by: Rep. Robert Long
First Reading Ways And Means on 02/07/2025
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Maryland 2025 Regular Session
Property Tax - Homestead Property Tax Credit - First-Time Homebuyer [HB-1214]
[Property Tax ]
[Housing ]
[Real Estate ]
Establishing the taxable assessment to be used for the calculation of the homestead property tax credit for first-time homebuyers in the State.
Sponsored by: Rep. Kevin Hornberger
Hearing 2/26 At 1:00 P.m. on 02/10/2025
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Maryland 2025 Regular Session
Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer [HB-1200]
[Property Tax ]
[Law Enforcement ]
[Taxes ]
[Public Safety ]
[Criminal Justice ]
Authorizing the governing body of a county or municipal corporation or the Mayor and City Council of Baltimore City to provide a certain property tax credit to certain judicial officers, surviving spouses, or cohabitants; requiring the county or municipal corporation to define, by law, who is a correctional officer and judicial officer; and applying the Act retroactively to all taxable years beginning after June 30, 2022.
Sponsored by: Rep. Jason Buckel
Approved By The Governor - Chapter 129 on 04/22/2025
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Maryland 2025 Regular Session
Income, Sales and Use, and Property Taxes - Rescission of Exempt Status for Nonprofit Organizations for Supporting Terrorist Organizations [HB-1192]
[Taxes ]
[Nonprofit ]
[National Security ]
[Property Tax ]
Requiring, as practicable, the Comptroller and the Director of the State Department of Assessments and Taxation to jointly determine on a regular basis whether a certain nonprofit organization in the State has been found to be a certain terrorist-supporting organization; requiring that the Comptroller and the Director rescind a terrorist-supporting organization's tax-exempt status with respect to certain Maryland income tax, sales and use tax, and property tax exemptions; etc.
Sponsored by: Rep. Jason Buckel
Hearing 3/04 At 1:00 P.m. on 02/21/2025
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Maryland 2025 Regular Session
Housing Authorities - Tax-Exempt Status - Modifications [HB-1085]
[Housing ]
[Property Tax ]
[Taxes ]
[Real Estate ]
[Community Development ]
[Nonprofit ]
Exempting certain real property owned by certain nonprofit entities created by public housing authorities from State and local property taxation; directing certain nonprofit entities created by public housing authorities to make payment in lieu of taxes that may be set by mutual agreement with a political subdivision; and applying the Act to all taxable years beginning after June 30, 2025.
Sponsored by: Rep. Marvin Holmes
Approved By The Governor - Chapter 169 on 04/22/2025
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Maryland 2025 Regular Session
Public Utilities - Solar Energy Generating Systems - Systems Located on or Over Water Retention Ponds, Quarries, or Brownfields [HB-1111]
[Energy ]
[Taxes ]
[Property Tax ]
[Environmental ]
[Water ]
Providing that solar energy generating systems located on or over certain water retention ponds or quarries are eligible for the Small Solar Energy Generating System Incentive Program; and authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant by law, a certain property tax credit against the county or municipal corporation property tax imposed on certain nonresidential solar energy generating systems.
Sponsored by: Rep. David Fraser-hidalgo
Approved By The Governor - Chapter 458 on 05/13/2025
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Maryland 2025 Regular Session
Property Tax - Tax Credit for Nonprimary Residence [SB-822]
[Property Tax ]
[Taxes ]
[Housing ]
[Real Estate ]
Providing a credit against the State, county, and municipal corporation property tax imposed on certain nonprimary residences under certain circumstances; providing that "nonprimary residence" does not include residential real property that is held primarily for rental, investment, or the generation of income; and requiring the Mayor and City Council of Baltimore City and the governing body of each county and municipal corporation to set a certain nonprimary residence credit percentage for purposes of calculating the credit.
Sponsored by: Sen. J.B. Jennings
Hearing 3/04 At 1:00 P.m. on 02/05/2025
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Maryland 2025 Regular Session
Property Tax - Exemption for Blind Individuals - Alteration [SB-911]
[Property Tax ]
[Taxes ]
[Senior Citizens ]
[Disabilities ]
Increasing the amount of a certain property tax exemption for dwelling houses owned by blind individuals or their surviving spouses from $15,000 to $40,000; and applying the Act to all taxable years beginning after June 30, 2025.
Sponsored by: Sen. James Rosapepe
Approved By The Governor - Chapter 285 on 05/06/2025
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Maryland 2025 Regular Session
State Tax Credits, Exemptions, and Deductions - Alterations and Repeal [HB-919]
[Taxes ]
[Economic Development ]
[Cybersecurity ]
[Technology and Innovation ]
[Small Business ]
[Energy ]
[Manufacturing ]
Altering the termination dates of the Job Creation Tax Credit, Opportunity Zone Enhancement Program, research and development tax credit, biotechnology investment incentive tax credit, security clearance administrative expense tax credit, and cybersecurity technology and service tax credit; providing for the termination of the One Maryland Economic Development Tax Credit Program on a certain date; altering eligibility for a certain tax credit for certain qualified vehicles; etc.
Sponsored by: Rep. Julie Palakovich Carr
Hearing Canceled on 02/13/2025
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Maryland 2025 Regular Session
Property Tax - Exemption for Blind Individuals - Alteration [HB-910]
[Property Tax ]
[Taxes ]
[Senior Citizens ]
[Housing ]
[Real Estate ]
[Disabilities ]
Increasing the amount of a certain property tax exemption for dwelling houses owned by blind individuals or their surviving spouses from $15,000 to $40,000.
Sponsored by: Rep. Jheanelle Wilkins
Approved By The Governor - Chapter 284 on 05/06/2025
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Maryland 2025 Regular Session
Tax Sales - Homeowner Protection Program - Funding and Alterations [HB-953]
[Taxes ]
[Property Tax ]
[Housing ]
[Consumer Protection ]
[Funding ]
Requiring each collector of taxes that maintains a website to include on the collector's website certain information and a certain link relating to the Homeowner Protection Program; altering the information the State Department of Assessments and Taxation is required to obtain and include in a certain annual report regarding tax sales; requiring the State Tax Sale Ombudsman to take certain actions to maximize enrollment in the Homeowner Protection Program; etc.
Sponsored by: Rep. Anne Kaiser
Approved By The Governor - Chapter 647 on 05/20/2025
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Maryland 2025 Regular Session
Property Tax Credit - Urban Agricultural Property - Alterations [HB-907]
[Agriculture ]
[Property Tax ]
[Taxes ]
Altering eligibility for a tax credit against the county or municipal corporation property tax imposed on certain urban agricultural property; and requiring a county or municipal corporation that grants the tax credit to provide notice of the termination of the credit at least 1 year in advance and the opportunity to be heard to the public before the county or municipal corporation may exercise its authority to terminate the credit.
Sponsored by: Rep. Kent Roberson
Hearing 2/18 At 1:00 P.m. on 02/04/2025
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Maryland 2025 Regular Session
Property Tax - Payment in Lieu of Taxes Agreements - Broadband Service Providers [SB-774]
[Property Tax ]
[Telecommunications ]
[Taxes ]
[Technology and Innovation ]
[Real Estate ]
Authorizing the governing body of a county to enter into a payment in lieu of taxes agreement with a provider of broadband service located in the county for property located in the county and owned by the provider; requiring that an agreement for a negotiated payment in lieu of taxes specify the amount to be paid each year and exempt all or part of the providers real and personal property in the county from county property tax; and applying the Act to all taxable years beginning after June 30, 2025.
Sponsored by: Sen. Craig Zucker
Approved By The Governor - Chapter 208 on 04/22/2025
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Maryland 2025 Regular Session
Property Tax - Payment in Lieu of Taxes Agreements - Broadband Service Providers [HB-969]
[Property Tax ]
[Telecommunications ]
[Technology and Innovation ]
Authorizing the governing body of a county to enter into a payment in lieu of taxes agreement with a provider of broadband service located in the county for property located in the county and owned by the provider; and applying the Act to all taxable years beginning after June 30, 2025.
Sponsored by: Rep. Melissa Wells
Approved By The Governor - Chapter 209 on 04/22/2025
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Maryland 2025 Regular Session
Property Tax - Special Use Assessment of Country Clubs and Golf Courses - Repeal [HB-874]
[Property Tax ]
[Real Estate ]
[Taxes ]
Repealing a special use assessment for property tax purposes for certain country clubs and golf courses and related provisions of law; repealing a certain subclass of real property for land of a country club or golf course; etc.
Sponsored by: Rep. Terri Hill
Hearing 2/18 At 1:00 P.m. on 02/04/2025
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Maryland 2025 Regular Session
Property Tax - Payment Plans - Notice to Taxpayers [HB-790]
[Property Tax ]
[Taxes ]
[Housing ]
[Consumer Protection ]
Requiring the State Tax Sale Ombudsman to include certain information concerning a certain State installment payment program for property taxes on the Ombudsman's website; requiring the Ombudsman to contract with a vendor to operate an installment payment program for payment of taxes in which any homeowner may enroll; requiring a collector of taxes to include certain information concerning a certain State or local installment payment program for property taxes in a separate insert included with each property tax bill; etc.
Sponsored by: Rep. Vanessa Atterbeary
Approved By The Governor - Chapter 108 on 04/22/2025
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Maryland 2025 Regular Session
Property Tax – Low–Income Housing Tax Credit – Valuation of Property [SB-598]
[Housing ]
[Property Tax ]
[Taxes ]
[Community Development ]
[Finance ]
Requiring the Department of Housing and Community Development to notify the State Department of Assessments and Taxation, within 30 days of closing and the execution and delivery of a certain regulatory agreement, that a commercial property that is developed under a certain provision of federal law has been awarded a low-income tax credit; and applying the Act to all taxable years beginning after June 30, 2025.
Sponsored by: Sen. Shelly Hettleman
Approved By The Governor - Chapter 68 on 04/08/2025