BillCam

Taxes - Property

Number	Legislature	Summary	Subjects
SB-1020	State (Maryland)	Altering the definition of "public safety officer" to include certain volunteer auxiliary or volunteer reserve police officers for purposes of a certain property tax credit; applying the Act to taxable years beginning after June 30, 2020; etc. Democrat: 100% (1) 100% Democrat support	Taxes - Property Law Enforcement Property Tax Tax Credits Volunteers
SB-1013	State (Maryland)	Establishing the Social Housing Subprogram within the Partnership Rental Housing Program operated by the Department of Housing and Community Development to stimulate the construction of safe, decent affordable housing while promoting economic growth by financing the construction of certain projects; requiring the Department to take certain actions; authorizing the Department to act either directly or through the Community Development Administration; establishing certain qualifying criteria; etc. Democrat: 100% (1) 100% Democrat support	Real Property Taxes - Property Assessments And Taxation, Department Of Circuit Courts Clerks Of Court Commerce And Business Construction Contractors Counties Elderly Persons
HB-1200	State (Maryland)	Requiring a homeowner to have a homestead property tax credit application on file with the State Department of Assessments and Taxation in order to be eligible for a certain credit against the county or municipal corporation property tax to offset certain increases in local income tax revenues; providing that any increase in county property tax revenue that results from the Act may not be counted toward a certain county limitation on county property tax revenue; applying the Act to taxable years after June 30, 2022; etc. Democrat: 100% (1) 100% Democrat support	Taxes - Property Assessments And Taxation, Department Of Counties Income Tax Municipal Corporations Property Tax Tax Credits
HB-1252	State (Maryland)	Increasing the number of days in which a county may appeal a notice of assessment for commercial real property to a certain supervisor of assessments or a certain property tax assessment appeal board. Democrat: 100% (3) 100% Democrat support	Taxes - Property Appeals Assessments Commercial Property Counties Notices Property Tax Time
HB-1300	State (Maryland)	Repealing, altering, and adding certain provisions of law to implement The Blueprint for Maryland's Future, which is intended to transform Maryland's education system to the levels of high-performing systems around the world; establishing a method for verifying certain synthesized or compiled school-level and school system data; requiring certain funds be distributed to certain workforce development boards; establishing the Teacher Quality and Diversity Program and the Teacher Quality and Diversity Grant Program; etc. Democrat: 100% (8) 100% Democrat support	Primary And Secondary Education Higher Education Taxes - Property Counties Education, Boards Of Education Education, State Board Of Education, State Department Of Revenue And Taxes Students
SB-1000	State (Maryland)	Repealing, altering, and adding certain provisions of law to implement The Blueprint for Maryland's Future, which is intended to transform Maryland's early childhood, primary, and secondary education system to the levels of high-performing systems around the world; requiring the State and each county to distribute to county boards of education certain amounts of education aid under certain programs in certain fiscal years; etc. Democrat: 100% (5) 100% Democrat support	Primary And Secondary Education Higher Education Taxes - Property Counties Education, Boards Of Education Education, State Board Of Education, State Department Of Revenue And Taxes Students
HB-1301	State (Maryland)	Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a property tax credit on a certain assessment of certain qualified opportunity zone property if the taxpayer has invested at least $100,000, including acquisition costs and improvements, in the property; providing for the calculation of the credit; etc. Democrat: 100% (1) 100% Democrat support	Taxes - Property Assessments Baltimore City Counties Enterprise Zones Laws And Ordinances Municipal Corporations Property Tax Tax Credits
HB-1276	State (Maryland)	Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to set special property tax rates, under certain circumstances, for any subclass of real property that is subject to the county property tax; altering a certain limitation on the county tax rate applicable to personal property and certain operating real property; establishing certain subclasses of real property; and applying the Act to taxable years beginning after June 30, 2020. Democrat: 77% (7) Republican: 22% (2) 77% Democrat support 22% Republican support	Taxes - Property Counties - Generally Abandoned Property Apartments Baltimore City Commercial Property Condominiums Counties Industry And Technology Personal Property
HB-1181	State (Maryland)	Altering and expanding certain data collection and reporting responsibilities of the State Department of Assessments and Taxation concerning tax sales; requiring each county to provide the Department with certain information on the form the Department provides; requiring the Department to obtain certain data concerning certain categories of properties that are subject to tax sale through a certain annual survey; requiring the Department to obtain certain information concerning each county's tax sale process; etc. Democrat: 100% (1) 100% Democrat support	Taxes - Property Administrative Office Of The Courts Assessments And Taxation, Department Of Counties Data Electronic Government Environmental Matters Fees Foreclosure Housing
HB-1339	State (Maryland)	Providing an exemption from the sales and use tax for certain sales of certain qualified data center personal property for use at certain qualified data centers under certain circumstances; requiring an individual or a corporation to apply to the Department of Commerce for an exemption certificate for the exemption; authorizing the governing body of a county or municipal corporation to reduce or eliminate the assessment of certain personal property used in certain qualified data centers; etc. Republican: 76% (13) Democrat: 23% (4) 76% Republican support 23% Democrat support	Taxes - Sales And Use Taxes - Property Appeals Assessments Assessments And Taxation, Department Of Commerce, Department Of Comptroller Counties Data Enterprise Zones
HB-1109	State (Maryland)	Exempting certain dwelling houses owned by a disabled active duty service member, disabled veteran, or surviving spouse from certain governmental or taxing authority charges; requiring the State, a county, or a municipal corporation to pay a certain refund to a disabled active duty service member, disabled veteran, or surviving spouse under certain circumstances; requiring the State, a county, or a municipal corporation to pay interest on the refund under certain circumstances; etc. Republican: 100% (15) 100% Republican support	Taxes - Property Local Government - Generally Disabled Armed Forces Counties Disabilities Exemptions Fees Housing Interest
HB-1106	State (Maryland)	Establishing certain solar energy property as a subclass of personal property; providing that the county tax rate applicable to certain solar energy property may be a different rate from the county tax rate applicable to other personal property, subject to a certain limitation; exempting personal property that is a certain community solar energy generating system from a county or municipal corporation property tax; etc. Democrat: 50% (4) Republican: 50% (4) 50% Democrat support 50% Republican support	Taxes - Property Taxes - Property - Local Assessments Counties Equipment Municipal Corporations Personal Property Property Tax Solar Energy
HB-1076	State (Maryland)	Altering the deadline for a new owner of a dwelling to submit an application to the State Department of Assessments and Taxation requesting that the date of the deed be accepted as the date of transfer of the dwelling for purposes of the homestead tax credit under certain circumstances; providing that property tax is not due on a dwelling for a certain taxable year until 30 days after a revised tax bill is sent to the homeowner if the homeowner submits a certain application after a certain date under certain circumstances; etc. Democrat: 100% (1) 100% Democrat support	Taxes - Property Assessments And Taxation, Department Of Deeds Land Records Notices Property Tax Tax Credits Time
HB-1149	State (Maryland)	Establishing the Social Housing Subprogram within the Partnership Rental Housing Program operated by the Department of Housing and Community Development; specifying the purposes of the Subprogram; requiring the Department to take certain actions related to the Subprogram; authorizing the Department, in administering the Subprogram, to act either directly or through the Community Development Administration; establishing certain qualifying criteria for a social housing project; etc. Democrat: 100% (6) 100% Democrat support	Real Property Taxes - Property Assessments And Taxation, Department Of Circuit Courts Clerks Of Court Commerce And Business Construction Contractors Counties Elderly Persons
SB-996	State (Maryland)	Requiring a tax sale of certain property if the tax has been in arrears for at least 5 years, subject to certain exceptions. Republican: 100% (1) 100% Republican support	Taxes - Property Baltimore City Counties Property Tax Tax Sales
HB-940	State (Maryland)	Exempting business personal property from the property tax imposed by a county or municipal corporation, subject to certain exceptions; requiring the State Department of Assessments and Taxation to identify certain provisions of law and submit a certain report to the General Assembly; and applying the Act to taxable years beginning after June 30, 2020. Republican: 96% (30) Democrat: 3% (1) 96% Republican support 3% Democrat support	Taxes - Property Annotated Code Of Maryland Assessments And Taxation, Department Of Cable Television Commerce And Business Counties Data Equipment Exemptions Internet
SB-954	State (Maryland)	Establishing certain solar energy property as a subclass of personal property; providing that the county tax rate applicable to certain solar energy property may be a different rate from the county tax rate applicable to other personal property, subject to a certain limitation; exempting personal property that is a certain community solar energy generating system from a county or municipal corporation property tax; etc. Republican: 27% (3) Democrat: 72% (8) 27% Republican support 72% Democrat support	Taxes - Property Taxes - Property - Local Assessments Counties Equipment Municipal Corporations Personal Property Property Tax Solar Energy
SB-802	State (Maryland)	Exempting from the property tax property that is owned by the Maryland Farm Bureau, Inc., and used exclusively for education of the public, encouraging agriculture in the State, assisting in the dissemination of information relating to agriculture, or the maintenance of a natural or recreational area for public use; applying the Act to taxable years beginning after June 30, 2020; etc. Republican: 50% (1) Unaffiliated: 50% (1) 50% Republican support 50% Unaffiliated support	Taxes - Property Agriculture Education Exemptions Farmland Local Government Mandates Property Tax Sports And Recreation
HB-889	State (Maryland)	Exempting from the property tax property that is owned by the Maryland Farm Bureau, Inc., and used exclusively for education of the public, encouraging agriculture in the State, assisting in the dissemination of information relating to agriculture, or the maintenance of a natural or recreational area for public use; applying the Act to taxable years beginning after June 30, 2020; etc. Democrat: 66% (2) Republican: 33% (1) 66% Democrat support 33% Republican support	Taxes - Property Agriculture Education Exemptions Farmland Local Government Mandates Property Tax Sports And Recreation
SB-700	State (Maryland)	Expanding eligibility for a certain credit authorized against the county or municipal corporation property tax to include certain active duty, retired, or honorably discharged members of the armed forces of the United States and certain surviving spouses; authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to provide, by law, for certain eligibility criteria; applying the Act to all taxable years beginning after June 30, 2020; etc. Democrat: 84% (11) Republican: 15% (2) 84% Democrat support 15% Republican support	Taxes - Property Armed Forces Counties Disabilities Municipal Corporations Property Tax Spouses Tax Credits Veterans

Title: Property Tax Credit - Public Safety Officer - Volunteer Auxiliary and Volunteer Reserve Police Officers