Maryland Code | Chapter Tax - Property

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MDHB45PassAltering certain terms relating to eligibility for benefits under the More Jobs for Marylanders and Opportunity Zone Enhancement programs; altering, to taxable years beginning after December 31, 2018, but before January 1, 2027, the time for which en...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 38
MDSB48PassExtending from September 1 to October 1 the deadlines by which certain applicants may apply for the homeowners' and renters' property tax credits; requiring the State Department of Assessments and Taxation to make available certain homeowners' tax cr...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 507
MDSB63PassReauthorizing the Mayor and City Council of Baltimore City to grant, by law, a certain property tax credit against the property tax imposed on certain newly constructed dwellings in Baltimore City, subject to certain limitations; expanding the tax cr...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 509
MDSB115PassAltering the reference to a certain report that certain entities are required to file each year with the State Department of Assessments and Taxation from a report on personal property to an annual report; altering the reference to a certain report t...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 529
MDSB192PassAuthorizing, altering, or requiring the distribution and payment of certain revenue in certain fiscal years; altering to fiscal year 2026 the year by which the Maryland Agricultural and Resource-Based Industry Development Corporation is to become sel...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 538
MDHB257PassAuthorizing the governing body of a county or municipal corporation to grant a certain property tax credit against the county or municipal corporation property tax imposed on the dwelling house of disabled veterans with a service-connected disability...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 629
MDSB264PassAuthorizing, instead of a property tax credit, the governing body of Frederick County to provide, by law, a grant to certain elderly or disabled renters of property; etc.
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 179
MDHB353PassAuthorizing the governing body of Frederick County to provide, by law, a grant to certain elderly or disabled renters of property; authorizing the governing body of Frederick County to establish qualifications for the grant; etc.
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 178
MDHB434PassAuthorizing the owner of an economic development project and the governing body of Prince George's County to enter into multiple payment in lieu of taxes agreements for different phases of an economic development project; providing that the term of a...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 206
MDHB414PassAuthorizing the governing body of St. Mary's County to grant, by law, a property tax credit against the county property tax imposed on commercial real property that is located in an eligible area of the county and that has been improved on or after J...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 199
MDSB354PassIncreasing, from 1% to 1.5%, the rate of interest for overdue property tax in Garrett County; etc.
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 328
MDHB505PassAuthorizing the governing body of Baltimore County to grant, by law, a certain property tax credit against the county property tax imposed on a dwelling owned by an individual who is at least 65 years old, has resided in the dwelling for 30 consecuti...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 226
MDSB397PassProviding 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 Dep...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 640
MDSB417PassAuthorizing the governing body of a county or municipal corporation to grant a property tax credit against the county or municipal corporation property tax imposed on the dwelling house of disabled veterans with a service-connected disability rating ...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 630
MDHB787PassIncreasing, from 1% to 1.5%, the rate of interest for overdue property tax in Garrett County; etc.
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 327
MDHB889PassExempting 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, o...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 634
MDSB700PassExpanding 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 spo...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 642
MDSB749PassCorrecting certain errors or omissions in certain articles of the Annotated Code and in certain uncodified laws; clarifying language; correcting certain obsolete references; reorganizing certain sections of the Annotated Code; ratifying certain corre...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 628
MDSB987PassRequiring the State Racing Commission to establish the Equine Health, Safety, and Welfare Advisory Committee; requiring the owner of Bowie Race Course Training Center to convey the property to the City of Bowie in a certain manner; authorizing, subje...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 590
MDSB802PassExempting 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, o...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 635
MDHB1076PassAltering 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 ta...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 420
MDHB1200PassRequiring 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 ce...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 445
MDHB1161PassProviding that a certain tax that a county or municipal corporation may impose on amounts paid for the rental, leasing, or use of any space, facility, or accommodation in a mobile home park or services provided by a mobile home park does not apply to...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 435
MDHB1181PassAltering 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 Departmen...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 440
MDHB1300VetoRepealing, 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 fo...
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2020-05-07
Vetoed by the Governor (Policy)
MDHB1056EngrossRequiring the State Racing Commission to establish the Equine Health, Safety, and Welfare Advisory Committee; requiring the owner of the Bowie Race Course Training Center to convey the property to the City of Bowie in a certain manner; authorizing, s...
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2020-03-18
Third Reading Passed (44-1)
MDSB109EngrossRequiring 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 t...
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2020-03-17
To House Ways and Means Committee
MDSB349EngrossExpanding eligibility for a property tax exemption for the dwelling house of a disabled veteran to include veterans with a service connected disability of at least 80%; and applying the Act to all taxable years beginning after June 30, 2020.
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2020-03-17
To House Ways and Means Committee
MDHB1354EngrossAltering the definition of "taxable service" under the sales and use tax to impose the tax on certain services; providing an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraf...
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2020-03-17
Third Reading Passed (45-0)
MDSB132EngrossRequiring the State Department of Assessments and Taxation, whenever practicable, to seek to obtain certain material or information that the Department considers to be a reliable aid in determining real property value from other State agencies on req...
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2020-03-16
To House Ways and Means Committee
MDSB303EngrossRepealing 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 ...
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2020-03-16
To House Ways and Means Committee
MDSB804EngrossAuthorizing the governing body of Charles County to grant, by law, a property tax credit against the county property tax imposed on a dwelling located in the county that is owned by a certain public safety officer; requiring the credit to equal 50% o...
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2020-03-16
To House Ways and Means Committee
MDHB1609EngrossClarifying that certain provisions of law concerning the method of calculating a certain reduction in the State agricultural land transfer tax apply to a transfer under a contract of sale dated on or after July 1, 2019; clarifying that a certain exem...
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2020-03-13
To Senate Budget and Taxation Committee
MDSB996IntroRequiring a tax sale of certain property if the tax has been in arrears for at least 5 years, subject to certain exceptions.
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2020-03-03
To Senate Budget and Taxation Committee
MDSB1020IntroAltering 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.
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2020-03-02
To Senate Budget and Taxation Committee
MDSB923IntroReplacing the term "landlord" with "residential housing provider" and "tenant" with "resident" in the context of residential leases.
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2020-02-24
Unfavorable Report by Judicial Proceedings; Withdrawn
MDHB798IntroAuthorizing the governing body of Montgomery County to grant, by law, a property tax credit against the county property tax imposed on a dwelling owned by an individual who is at least 65 years old who volunteers for a public school or nonprofit orga...
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2020-02-21
Unfavorable Report by Ways and Means; Withdrawn
MDHB152IntroAuthorizing, altering, or requiring the distribution and payment of certain revenue in certain fiscal years; altering the requirement that the Comptroller provide notice of abandoned property in a certain manner; altering the manner in which the Gove...
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2020-02-17
To House Appropriations Committee
MDSB1013IntroEstablishing 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 ...
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2020-02-12
To Senate Rules Committee
MDHB1448IntroRequiring the Commissioner of Labor and Industry, in consultation with the Office of the Attorney General, to develop certain guidelines relating to the classification and treatment of employees and independent contractors; requiring the guidelines t...
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2020-02-11
To House Economic Matters Committee
MDSB1000IntroRepealing, 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 ar...
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2020-02-11
To Senate Education Health and Environmental Affairs Committee
MDHB226IntroRequiring the State Department of Assessments and Taxation to include with a required notice to a homeowner about the homestead property tax credit certain information regarding a homeowner's obligation to register residential rental property constru...
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2020-02-10
To House Ways and Means Committee
MDSB645IntroAllowing certain qualified businesses impacted by the construction of the Purple Line light rail project in Montgomery County and Prince George's County a credit against the State income tax and State property tax; requiring the Department of Transpo...
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2020-02-10
To Senate Budget and Taxation Committee
MDHB1109IntroExempting 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 ...
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2020-02-10
To House Ways and Means Committee
MDHB1106IntroEstablishing 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, subj...
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2020-02-10
To House Ways and Means Committee
MDHB1146IntroRequiring that the agricultural land transfer tax revenue attributable to transfers of parcels of land that are at least 80% woodland, rather than entirely woodland, be remitted by each county to the Comptroller for certain purposes; increasing, from...
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2020-02-10
To House Ways and Means Committee
MDHB1117IntroProhibiting the Secretary of Commerce from designating a new enterprise zone or granting an expansion of an existing enterprise zone under certain circumstances; altering the circumstances under which the Secretary may grant an expansion of an enterp...
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2020-02-10
To House Ways and Means Committee
MDHB1149IntroEstablishing 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 rela...
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2020-02-10
To House Environment and Transportation Committee
MDHB1252IntroIncreasing 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.
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2020-02-10
To House Ways and Means Committee
MDHB1301IntroAuthorizing 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 inv...
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2020-02-10
To House Ways and Means Committee
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