Taxes - Property
Maryland 2025 Regular Session
Homestead Property Tax Credit - Eligible Properties - Alteration [HB-726]
[Property Tax ]
[Taxes ]
[Housing ]
Expanding eligibility for the homestead property tax credit to include additional residences.
Sponsored by: Rep. William J. Wivell
Hearing 2/11 At 1:00 P.m. on 01/28/2025
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Gettr Maryland 2025 Regular Session
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Tax Relief and State Personnel Equality for Service Members Act [HB-691]
[Taxes ]
[Veterans ]
[Military ]
[Labor, Jobs, Employment ]
Establishing rules of interpretation related to the uniformed services; altering the rule of interpretation for "veteran"; and altering the application of certain provisions of law governing personnel and taxation to apply to all uniformed services, rather than only the armed forces.
Sponsored by: Rep. Jason C. Buckel
Approved By The Governor - Chapter 257 on 05/06/2025
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Maryland 2025 Regular Session
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Property Tax - Credit for Law Enforcement Officer or Rescue Worker - Expansion to Judicial Officer [SB-502]
[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: Sen. James C. Rosapepe
Approved By The Governor - Chapter 130 on 04/22/2025
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Maryland 2025 Regular Session
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Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers [SB-516]
[Property Tax ]
[Taxes ]
[Children and Youth ]
[Housing ]
[Education ]
[Family-Related Legislation ]
Exempting personal property used in connection with certain large family child care homes from valuation and taxation; authorizing the Mayor and City Council of Baltimore City or the governing body of a county or a municipal corporation to grant, by law, a property tax credit against the real property tax owed on the portion of real property used for certain large family child care homes; increasing the maximum amount of a property tax credit that may be granted for certain child care homes and centers and day care centers; etc.
Sponsored by: Sen. Joanne C. Benson
Approved By The Governor - Chapter 123 on 04/22/2025
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Maryland 2025 Regular Session
State Property Tax - Transportation Funding (Transportation Funding Act of 2025) [HB-641]
[Transportation and Motor Vehicles ]
[Property Tax ]
[Taxes ]
[Budget and Spending ]
[Infrastructure ]
Requiring the Governor, after consultation with the Secretary of Transportation, to submit each year to the Board of Public Works and the General Assembly a proposal for a State property tax to support transportation projects and programs; requiring, on or before February 15 each year, the Board of Public Works to approve, reject, or modify the proposed State property tax; imposing a State property tax at the rates and on the classes and subclasses of property that the Board of Public Works approves; etc.
Sponsored by: Rep. Sheila Ruth
Hearing 2/11 At 1:00 P.m. (ways And Means) on 01/28/2025
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Maryland 2025 Regular Session
Manufacturing Business Personal Property Tax - Optional Exemption [SB-488]
[Manufacturing ]
[Taxes ]
[Small Business ]
[Property Tax ]
[Economic Development ]
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to exempt all personal property, including manufacturing inventory, in the possession of a person engaged in a manufacturing business that employs 50 or fewer employees from the personal property tax; and applying the Act to all taxable years beginning after June 30, 2025.
Sponsored by: Sen. J.B. Jennings
Hearing 3/26 At 2:15 P.m. on 03/26/2025
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Maryland 2025 Regular Session
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Property Tax - Low-Income Housing Tax Credit - Valuation of Property [HB-585]
[Property Tax ]
[Housing ]
[Taxes ]
[Community Development ]
[Real Estate ]
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: Rep. Julie Palakovich Carr
Approved By The Governor - Chapter 67 on 04/08/2025
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Maryland 2025 Regular Session
Property Tax Credit - Retail Service Station Conversions [SB-344]
[Property Tax ]
[Taxes ]
[Real Estate ]
[Energy ]
[Budget and Spending ]
[Funding ]
[Grants ]
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other certain uses; and authorizing the State to pay to each county or municipal corporation that grants the property tax credit under the Act 50% of forgone revenue.
Sponsored by: Sen. Benjamin T. Brooks
Hearing 3/18 At 1:00 P.m. on 03/03/2025
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Maryland 2025 Regular Session
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Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers [HB-389]
[Property Tax ]
[Taxes ]
[Children and Youth ]
[Housing ]
[Education ]
Exempting personal property used in connection with certain large family child care homes from valuation and taxation; authorizing the Mayor and City Council of Baltimore City or the governing body of a county or a municipal corporation to grant, by law, a property tax credit against the real property tax owed on the portion of real property used for certain large family child care homes; increasing the maximum amount of a property tax credit that may be granted for certain child care homes and centers and day care centers; etc.
Sponsored by: Rep. Julie Palakovich Carr
Approved By The Governor - Chapter 122 on 04/22/2025
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Maryland 2025 Regular Session
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Affordable Housing Payment In Lieu of Taxes Expansion Act [HB-390]
[Housing ]
[Real Estate ]
[Taxes ]
[Property Tax ]
[Community Development ]
Authorizing an owner of real property used for rental housing and the governing body of a county to enter into a payment in lieu of taxes agreement for maintaining at least 25% of the rental housing units located at the real property as affordable dwelling units for at least 15 years; and authorizing the governing body of the county to require the owner of real property to maintain a higher percentage of rental housing units as affordable dwelling units than the minimum percentage specified in the Act.
Sponsored by: Rep. Marc Alan Korman
Approved By The Governor - Chapter 107 on 04/22/2025
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Maryland 2025 Regular Session
Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations [SB-330]
[Property Tax ]
[Law Enforcement ]
[Public Safety ]
[Taxes ]
[Disabilities ]
[Veterans ]
Altering, for purposes of a certain property tax credit for a certain dwelling, the definition of "fallen law enforcement officer or rescue worker" to include disabled law enforcement officers or rescue workers who have died regardless of the cause of death; authorizing, under certain circumstances, the amount of the credit for a dwelling owned by a disabled or fallen law enforcement officer or rescue worker or the surviving spouse or cohabitant to be in the same proportion as the property tax credit initially granted for the dwelling; etc.
Sponsored by: Sen. James C. Rosapepe
Hearing 3/18 At 1:00 P.m. on 03/03/2025
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Maryland 2025 Regular Session
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Affordable Housing Payment In Lieu of Taxes Expansion Act [SB-327]
[Housing ]
[Real Estate ]
[Taxes ]
[Property Tax ]
[Community Development ]
Authorizing an owner of real property used for rental housing and the governing body of a county to enter into a payment in lieu of taxes agreement for maintaining at least 25% of the rental housing units located at the real property as affordable dwelling units for at least 15 years; and authorizing the governing body of the county to require the owner of real property to maintain a higher percentage of rental housing units as affordable dwelling units than the minimum percentage specified in the Act.
Sponsored by: Sen. Shelly Hettleman
Approved By The Governor - Chapter 106 on 04/22/2025
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Maryland 2025 Regular Session
Property Tax Credit - Retail Service Station Conversions [HB-341]
[Property Tax ]
[Taxes ]
[Real Estate ]
[Budget and Spending ]
[Economic Development ]
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other certain uses; and requiring, as provided in the State budget, the State to pay to each county or municipal corporation that grants the property tax credit under the Act 50% of forgone revenue.
Sponsored by: Rep. Jennifer Terrasa
Hearing 2/04 At 1:00 P.m. on 01/18/2025
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Maryland 2025 Regular Session
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Tax Relief and State Personnel Equality for Service Members Act [SB-278]
[Taxes ]
[Veterans ]
[Military ]
[Labor, Jobs, Employment ]
Establishing rules of interpretation related to the uniformed services; altering the rule of interpretation for "veteran"; and altering the application of certain provisions of law governing personnel and taxation to apply to all uniformed services, rather than only the armed forces.
Sponsored by: Sen. James C. Rosapepe
Approved By The Governor - Chapter 258 on 05/06/2025
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Maryland 2025 Regular Session
Personal Property Tax - Exemptions for Low Assessments - Alteration [HB-296]
[Taxes ]
[Property Tax ]
[Small Business ]
Altering exemptions from the personal property tax for business personal property that has a total original cost below $20,000 by repealing provisions of law that prohibit the State Department of Assessments and Taxation from collecting information or requiring the submission of a personal property tax return from certain businesses that qualify for the exemptions; and applying the Act to all taxable years beginning after June 30, 2025.
Sponsored by: Rep. Lorig Charkoudian
Hearing 3/27 At 1:00 P.m. on 03/24/2025
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Maryland 2025 Regular Session
Manufacturing Business Personal Property Tax - Exemption [HB-168]
[Manufacturing ]
[Taxes ]
[Small Business ]
[Property Tax ]
[Economic Development ]
Exempting all personal property in the possession of a person engaged in a manufacturing business that is a small- or medium-sized enterprise from the personal property tax.
Sponsored by: Rep. Lily Qi
Hearing 2/18 At 1:00 P.m. on 02/04/2025
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Maryland 2025 Regular Session
Property Tax - Tax Sales - Revisions [SB-192]
[Property Tax ]
[Taxes ]
[Water ]
[Housing ]
Requiring that certain owner-occupied property be withheld from tax sale; requiring a county or municipal corporation to withhold from tax sale certain property when the taxes consist only of a lien for unpaid water and sewer service; authorizing a county or a municipal corporation to withhold from tax sale certain property designated for redevelopment purposes; altering the contents of certain statements required to be sent to an owner of property subject to tax sale; etc.
Sponsored by: Sen. Budget and Taxation
Hearing 1/22 At 10:30 A.m. on 01/14/2025
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Maryland 2025 Regular Session
Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Commercial and Industrial Property [HB-23]
[Property Tax ]
[Taxes ]
[Transportation and Motor Vehicles ]
[Education ]
Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of real property consisting of certain commercial and industrial property and to set a special property tax rate for certain commercial and industrial property for the purpose of financing certain transportation improvements or the approved budget of the county board of education; applying the Act to all taxable years beginning after June 30, 2025; etc.
Sponsored by: Rep. Lorig Charkoudian
Hearing 3/27 At 1:00 P.m. on 03/24/2025
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Maryland 2025 Regular Session
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State Department of Assessments and Taxation - Notification of Constant Yield Tax Rate - Alteration [HB-133]
[Taxes ]
[Property Tax ]
Altering the requirement that the State Department of Assessments and Taxation notify each taxing authority of the constant yield tax rate for each taxable year by requiring that the notice be sent by the Department to a taxing authority only on the request of the taxing authority.
Sponsored by: Rep. Ways and Means
Approved By The Governor - Chapter 71 on 04/08/2025
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Maryland 2025 Regular Session
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Property Tax – Tax Sales – Revisions [HB-59]
[Property Tax ]
[Real Estate ]
[Taxes ]
Authorizing a tax collector to withhold from tax sale certain property occupied by an heir of a deceased owner of the property; requiring that certain owner-occupied property and certain property occupied by an heir of a deceased owner of the property be withheld from tax sale; requiring each county to establish a registry for interested parties or the Tax Sale Ombudsman to designate property to be withheld from tax sale; requiring the State Department of Assessments and Taxation to assist each county in creating and maintaining the registry; etc.
Sponsored by: Rep. Ways and Means
Approved By The Governor - Chapter 231 on 04/22/2025