Taxes - Property
Maryland 2023 Regular Session
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Homeowners' Property Tax Credit - Qualified Homeowner - Application and Certification Requirements [HB-897]
[Property Tax ]
[Taxes ]
[Housing ]
Altering the application requirements for the homeowners' tax credit to allow homeowners with certain types of income to file an application every 3 years, subject to a certain certification requirement; and applying the Act to all taxable years beginning after June 30, 2023.
Sponsored by: Rep. Eric D. Ebersole
Approved By The Governor - Chapter 529 on 05/08/2023
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Gettr Maryland 2023 Regular Session
Property Tax Appeals - Commercial and Industrial Property - Fees [HB-896]
[Property Tax ]
[Taxes ]
[Real Estate ]
Requiring certain filing fees when filing an appeal of a property tax assessment or classification of commercial or industrial property with an assessed value greater than $1,000,000; and requiring the filing fees to be refunded to the appellant when the assessment or classification of the property is changed in the appellant's favor as a result of the appeal.
Sponsored by: Rep. Julie Palakovich Carr
Hearing 3/30 At 1:00 P.m. on 03/23/2023
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Maryland 2023 Regular Session
Property Tax Appeals - Commercial and Industrial Property - Fees [SB-885]
[Property Tax ]
[Taxes ]
[Real Estate ]
Requiring certain filing fees when filing an appeal of a property tax assessment or classification of commercial or industrial property with an assessed value greater than $1,000,000.
Sponsored by: Sen. James C. Rosapepe
First Reading Senate Rules on 02/09/2023
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Maryland 2023 Regular Session
Retail Service Stations - Electric Vehicle Charging Stations and Property Tax Credit for Service Station Conversions [HB-889]
[Energy ]
[Taxes ]
[Transportation and Motor Vehicles ]
[Property Tax ]
[Technology and Innovation ]
[Economic Development ]
Requiring, for the approval of a new retail service station on or after October 1, 2023, the person constructing the station to install at the station a certain number of electric charging stations; 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 imposed on real property under certain circumstances; etc.
Sponsored by: Rep. Sheila Ruth
Hearing 3/09 At 1:00 P.m. (economic Matters) on 02/22/2023
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Maryland 2023 Regular Session
Tax Sales - Property Maintenance and Nuisance Condition Violation Judgments and Foreclosure Proceedings [HB-780]
[Property Tax ]
[Real Estate ]
[Housing ]
[Taxes ]
[Community Development ]
[Law Enforcement ]
[Public Safety ]
Authorizing a tax sale for real property for certain unpaid judgments for property maintenance and nuisance condition violations of local law; establishing that certain judgments are a first lien on real property; establishing the priority of certain liens on real property; authorizing the governing body of Allegany County or Washington County or a municipal corporation in Allegany County or Washington County to file a complaint to foreclose the right of redemption at any time under certain circumstances; etc.
Sponsored by: Rep. Jason C. Buckel
First Reading Ways And Means on 02/08/2023
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Maryland 2023 Regular Session
✔
Tax Sales – Revisions [HB-779]
[Taxes ]
[Property Tax ]
[Real Estate ]
Authorizing the governing body of a county or municipal corporation to file a motion with a court to request that a certain certificate of sale be assigned to the governing body of the county or municipal corporation in a certain foreclosure action under certain circumstances; providing that, on a grant of the motion by the court, the holder of the certificate of sale forfeits certain rights and the amount paid to acquire the certificate of sale; etc.
Sponsored by: Rep. Jason C. Buckel
Approved By The Governor - Chapter 79 on 04/11/2023
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Maryland 2023 Regular Session
✔
Baltimore City - Property Tax - In Rem Foreclosure of Vacant or Nuisance Property [SB-855]
[Real Estate ]
[Property Tax ]
[Housing ]
[Community Development ]
[Law Enforcement ]
[Public Safety ]
Authorizing certain vacant property or nuisance property located in Baltimore City to be subject to a certain in rem foreclosure process; requiring certain procedures for an in rem foreclosure; requiring Baltimore City to take certain actions to compensate the interested parties in property that has value and is acquired through an in rem foreclosure; specifying the title acquired in an in rem foreclosure; specifying the circumstances under which an in rem foreclosure judgment may be reopened; etc.
Sponsored by: Sen. Cory V. McCray
Approved By The Governor - Chapter 408 on 05/03/2023
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Maryland 2023 Regular Session
Baltimore City – Residential Real Property – Disclaimed Property and Exemptions From Prepayment [SB-769]
[Real Estate ]
[Property Tax ]
Authorizing Baltimore City to acquire certain disclaimed residential real property of a decedent's estate under certain circumstances; exempting, under certain circumstances, grants of residential real property in Baltimore City from the estate of a decedent to an heir of the decedent and transfers of certain disclaimed residential real property to Baltimore City from certain provisions of law requiring the prepayment of certain real property taxes; etc.
Sponsored by: Sen. Jill P Carter
Hearing 4/04 At 1:00 P.m. on 03/22/2023
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Maryland 2023 Regular Session
Tax Sales - Property Maintenance and Nuisance Condition Violation Judgments and Foreclosure Proceedings [SB-563]
[Property Tax ]
[Real Estate ]
[Housing ]
[Taxes ]
[Community Development ]
[Law Enforcement ]
[Public Safety ]
Authorizing a tax sale for real property for certain unpaid judgments for property maintenance and nuisance condition violations of local law; establishing that certain judgments are a first lien on real property; establishing the priority of certain liens on real property; authorizing the governing body of Allegany County or Washington County or a municipal corporation in Allegany County or Washington County to file a complaint to foreclose the right of redemption at any time under certain circumstances; etc.
Sponsored by: Sen. Mike McKay
Hearing 3/01 At 1:00 P.m. on 02/07/2023
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Maryland 2023 Regular Session
✔
Homeowners' Property Tax Credit - Qualified Homeowner - Application and Certification Requirements [SB-826]
[Property Tax ]
[Taxes ]
[Housing ]
Altering the application requirements for the homeowners' tax credit to allow homeowners with certain types of income to file an application only in the first year the qualified homeowner applies for the credit and every third year thereafter, subject to a certain certification requirement.
Sponsored by: Sen. Antonio Hayes
Approved By The Governor - Chapter 528 on 05/08/2023
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Maryland 2023 Regular Session
✔
State Department of Assessments and Taxation – Mandatory Retirement Age – Repeal [SB-722]
[Labor, Jobs, Employment ]
[Retirement ]
Repealing the mandatory retirement age for the Director of the State Department of Assessments and Taxation and the supervisor of assessments for a county.
Sponsored by: Sen. Budget and Taxation
Approved By The Governor - Chapter 142 on 04/24/2023
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Maryland 2023 Regular Session
Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations [SB-751]
[Property Tax ]
[Law Enforcement ]
[Public Safety ]
[Taxes ]
[Housing ]
[Disabilities ]
[Veterans ]
Altering, for purposes of a certain property tax credit, 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; requiring the amount of the credit for a newly acquired 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 for a certain former dwelling; etc.
Sponsored by: Sen. William Folden
Hearing 3/08 At 1:00 P.m. on 02/07/2023
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Maryland 2023 Regular Session
Renters' Property Tax Relief Program - Evaluation and Reporting Requirement [HB-651]
[Property Tax ]
[Housing ]
[Taxes ]
[Inflation ]
Requiring the State Department of Assessments and Taxation to evaluate, as compared to inflation, a certain income limitation on eligibility for and the calculation of a certain property tax credit under the renters' property tax relief program and to report its findings and recommendations to the General Assembly on or before December 1, 2023, and every 5 years thereafter.
Sponsored by: Rep. Julie Palakovich Carr
Hearing 2/21 At 1:00 P.m. on 02/08/2023
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Maryland 2023 Regular Session
✔
Comptroller and State Department of Assessments and Taxation - Enhancing Access to Property Tax Benefits - Report [HB-665]
[Property Tax ]
[Taxes ]
Requiring the Comptroller and the State Department of Assessments and Taxation to confer to identify ways the Comptroller could collaborate with the Department to enhance access to certain property tax benefits administered by the Department; and requiring the Comptroller and the Department to submit a joint report of their findings and recommendations to certain committees of the General Assembly on or before December 1, 2023.
Sponsored by: Rep. Mark S. Chang
Approved By The Governor - Chapter 662 on 05/16/2023
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Maryland 2023 Regular Session
✔
Tax Sales - Revisions [SB-518]
[Taxes ]
[Real Estate ]
[Property Tax ]
Authorizing the governing body of a county or municipal corporation to file a motion with a court to request that a certain certificate of sale be assigned to the governing body of the county or municipal corporation in a certain foreclosure action under certain circumstances; providing that, on a grant of the motion by the court, the holder of the certificate of sale forfeits certain rights and the amount paid to acquire the certificate of sale; etc.
Sponsored by: Sen. James C. Rosapepe
Approved By The Governor - Chapter 80 on 04/11/2023
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Maryland 2023 Regular Session
Property Tax - Agricultural Land and Improvements - Assessment [HB-592]
[Agriculture ]
[Property Tax ]
Providing that value-added agricultural activities are a farm or agricultural use of land for assessment purposes; creating a subclass of real property consisting of improvements on an actively used farm that support value-added agricultural activities; requiring improvements on an actively used farm that support value-added agricultural activities to be assessed at the agricultural use rate; etc.
Sponsored by: Rep. Courtney Watson
Hearing 2/21 At 1:00 P.m. on 02/08/2023
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Maryland 2023 Regular Session
Property Tax Credit - Public Safety Officer [HB-599]
[Property Tax ]
[Taxes ]
[Law Enforcement ]
[Public Safety ]
Repealing the definition of "public safety officer" for purposes of a certain credit against the county or municipal corporation property tax imposed on a dwelling owned by a public safety officer; repealing a certain limitation on the amount of the credit; requiring the governing body of a county or municipal corporation that authorizes the credit to establish, by law, the definition of "public safety officer" for purposes of eligibility for the credit; and applying the Act to all taxable years beginning after June 30, 2023.
Sponsored by: Rep. Barrie S. Ciliberti
Referred Rules on 04/10/2023
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Maryland 2023 Regular Session
Property Tax Credit - Dwellings of Public Safety Officers - Retired Personnel [HB-618]
[Property Tax ]
[Public Safety ]
[Taxes ]
[Law Enforcement ]
[Retirement ]
Altering, for taxable years beginning after June 30, 2023, the definition of "public safety officer" to include certain retired personnel for purposes of a certain credit against the county or municipal corporation property tax imposed on a certain dwelling that is owned by the public safety officer; and applying the Act to all taxable years beginning after June 30, 2023.
Sponsored by: Rep. Andrew C. Pruski
Hearing 2/21 At 1:00 P.m. on 02/08/2023
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Maryland 2023 Regular Session
Property Tax - Agricultural Land and Improvements - Assessment [SB-418]
[Agriculture ]
[Property Tax ]
Providing that value-added agricultural activities are a farm or agricultural use of land for assessment purposes; creating a subclass of real property consisting of improvements on an actively used farm that support value-added agricultural activities; requiring improvements on an actively used farm that support value-added agricultural activities to be assessed at the agricultural use rate; etc.
Sponsored by: Sen. Brian J. Feldman
Hearing 2/22 At 1:00 P.m. on 02/02/2023
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Maryland 2023 Regular Session
✔
Property Tax Credit - Disabled Law Enforcement Officers and Rescue Workers - Definition and Eligibility [SB-435]
[Property Tax ]
[Law Enforcement ]
[Taxes ]
[Disabilities ]
[Public Safety ]
Requiring a county or municipal corporation to define, by law, who is a law enforcement officer or rescue worker; and altering eligibility for the tax credit to include certain disabled law enforcement officers or rescue workers who were domiciled in the State within a certain number of years before the officer or worker died or was determined to be disabled; and applying the Act to all taxable years beginning after June 30, 2023.
Sponsored by: Sen. Katherine Ann Klausmeier
Approved By The Governor - Chapter 534 on 05/08/2023