Maryland Code | Chapter Tax - Property

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MDHB69PassRequiring the State Department of Assessments and Taxation to publish on its website certain information in plain language relating to the assessment process and methodology used in determining the value of real property; allowing certain authorities...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 644
MDSB247PassRequiring the State Department of Assessments and Taxation to publish on its website certain information in plain language relating to the assessment process and methodology used in determining the value of real property; allowing certain authorities...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 645
MDHB394PassAltering, from January 31 to October 31, the date by which the governing body of Prince George's County is required each year to complete a certain report concerning the county's municipal tax setoffs; and altering the dates from August 31 to October...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 610
MDHB522PassIncluding the actual cost of an auctioneer fee for the tax sale of property in St. Mary's County as an expense of the sale of the property.
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 597
MDSB567PassRequiring the Department of Agriculture and the State Department of Assessments and Taxation to jointly conduct a study of the assessment of agricultural accessory use improvements to review whether agricultural accessory use improvements should be a...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 643
MDSB860PassExempting certain community solar energy generating systems from personal property taxes; requiring the Department of Assessments and Taxation to assess certain land used by a community solar energy generating system in a certain manner; requiring th...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 659
MDHB1039PassExempting certain community solar energy generating systems from personal property taxes; requiring the Department of Assessments and Taxation to assess certain land used by a community solar energy generating system in a certain manner; requiring th...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 658
MDHB1196PassRepealing the termination date of the authority of a county or municipal corporation to withhold from tax sale owner-occupied residential property and requiring the property to meet certain criteria; authorizing a county or municipal corporation to w...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 663
MDHB27PassAltering certain limitations on a certain credit against the State income tax for certain commercial rehabilitation projects; establishing the Small Commercial Project Trust Account within the Historic Revitalization Tax Credit Reserve Fund; requirin...
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2022-05-16
Approved by the Governor - Chapter 449
MDHB76PassExempting certain community solar energy generating systems from personal property taxes; prohibiting the supervisor of a county or a municipal corporation from accepting applications for the exemption after December 31, 2024; and requiring the Depar...
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2022-05-16
Approved by the Governor - Chapter 415
MDSB289PassAltering certain limitations on a certain credit against the State income tax for certain commercial rehabilitation projects; establishing the Small Commercial Project Trust Account within the Historic Revitalization Tax Credit Reserve Fund; requirin...
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2022-05-16
Approved by the Governor - Chapter 450
MDHB855PassEstablishing the Urban Agriculture Water and Power Infrastructure Grant Program in the Department of Agriculture to increase the viability of urban farming and community gardens and improve access to urban-grown foods; establishing the Urban Agricult...
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2022-05-16
Approved by the Governor - Chapter 393
MDSB942PassEstablishing the Urban Agriculture Water and Power Infrastructure Grant Program in the Department of Agriculture to increase the viability of urban farming and community gardens and improve access to urban-grown foods; and establishing the Urban Agri...
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2022-05-16
Approved by the Governor - Chapter 394
MDHB268PassAltering eligibility for exemptions from the personal property tax for personal property of a home business or personal property with a total original cost below $20,000; and prohibiting the State Department of Assessments and Taxation from collectin...
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2022-05-12
Approved by the Governor - Chapter 327
MDSB274PassAltering eligibility for exemptions from the personal property tax for personal property of a home business or personal property with a total original cost of less than $20,000; and prohibiting the State Department of Assessments and Taxation from c...
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2022-05-12
Approved by the Governor - Chapter 328
MDHB449PassAuthorizing the State Department of Assessments and Taxation to accept an application for the property tax relief program for renters within 3 years after the calendar year for which property tax relief is sought under certain circumstances; and appl...
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2022-05-12
Approved by the Governor - Chapter 329
MDHB642PassRequiring Baltimore City to mail a certain notice of the homestead property tax credit to certain homeowners in Baltimore City whose dwellings have increased in value by more than 10%.
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2022-05-12
Approved by the Governor - Chapter 330
MDHB680PassAuthorizing the governing body of Baltimore County to grant, by law, a property tax credit against the personal property tax imposed on personal property of a supermarket that completes construction of a new supermarket or any substantial renovation ...
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2022-05-12
Approved by the Governor - Chapter 338
MDSB901PassAuthorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to determine the amount and duration of a certain tax credit against the county or municipal corporation property tax imposed on the d...
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2022-05-12
Approved by the Governor - Chapter 268
MDHB1186PassAuthorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to determine the amount and duration of a certain tax credit against the county or municipal corporation property tax imposed on the d...
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2022-05-12
Approved by the Governor - Chapter 267
MDHB1398PassTerminating the sunset of a certain property tax credit against the property tax imposed on a certain dwelling in Baltimore City that is newly purchased by a homeowner who has received the homestead property tax credit for a dwelling in Baltimore Cit...
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2022-05-12
Approved by the Governor - Chapter 332
MDHB1477PassAuthorizing Washington County to impose a certain tax on the amounts paid for certain accommodations in or services provided by a mobile home park; repealing provisions of law authorizing Washington County to impose, by ordinance, a tax on the use of...
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2022-05-12
Approved by the Governor - Chapter 250
MDSB391PassEstablishing the purpose of the More Jobs for Marylanders Program; altering the circumstances under which and the period of time for which the Department of Commerce may provide a qualified business entity a certificate certifying that an eligible pr...
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2022-04-21
Approved by the Governor - Chapter 136
MDHB617PassAuthorizing 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 of a certain surviving spouse of a fallen service member who died whil...
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2022-04-21
Approved by the Governor - Chapter 165
MDHB809PassAuthorizing an individual to submit, and requiring the State Department of Assessments and Taxation to accept, an application for a property tax exemption for a specific dwelling house that the individual intends to purchase before the individual pur...
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2022-04-21
Approved by the Governor - Chapter 195
MDSB975PassAuthorizing an individual to submit, and requiring the State Department of Assessments and Taxation to accept, an application for a property tax exemption for a specific dwelling house that the individual intends to purchase before the individual pur...
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2022-04-21
Approved by the Governor - Chapter 196
MDSB197PassAuthorizing, under certain circumstances, a homeowner to retroactively qualify for the Homestead Tax Credit Program for a certain taxable year and the State Department of Assessments and Taxation to calculate a certain assessment as if the credit had...
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2022-04-12
Approved by the Governor - Chapter 129
MDSB201PassAltering the requirement that the State Department of Assessments and Taxation prepare, install, and maintain certain property appraisal aids; and authorizing the Department to retain property records in an electronic medium and transfer property rec...
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2022-04-12
Approved by the Governor - Chapter 133
MDSB181PassAuthorizing the State Department of Assessments and Taxation to accept an application for the homeowners' property tax credit submitted by a homeowner within 1 year after April 15 of the taxable year for which the credit is sought if the homeowner is...
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2022-04-12
Approved by the Governor - Chapter 131
MDHB203PassAuthorizing, under certain circumstances, a homeowner to retroactively qualify for the Homestead Tax Credit Program for a certain taxable year and the State Department of Assessments and Taxation to calculate a certain assessment as if the credit had...
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2022-04-12
Approved by the Governor - Chapter 130
MDHB204PassAuthorizing the State Department of Assessments and Taxation to accept an application for the homeowners' property tax credit submitted by a homeowner within 1 year after April 15 of the taxable year for which the credit is sought if the homeowner is...
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2022-04-12
Approved by the Governor - Chapter 132
MDHB302PassAuthorizing the governing body of Baltimore County to grant, by law, a property tax credit against the county property tax imposed on a dwelling that is owned by a homeowner whose combined gross income exceeds $60,000 if the homeowner demonstrates ce...
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2022-04-12
Approved by the Governor - Chapter 100
MDSB349PassAuthorizing the governing body of Baltimore County to grant, by law, a property tax credit against the county property tax imposed on a dwelling that is owned by a homeowner whose combined gross income exceeds $60,000 if the homeowner demonstrates ce...
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2022-04-12
Approved by the Governor - Chapter 101
MDHB483PassRequiring the Comptroller, for the purpose of identifying homeowners who are eligible for but have failed to claim the homeowners' property tax credit, to identify individuals who did not file an income tax return for the 3 most recent taxable years ...
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2022-04-12
Approved by the Governor - Chapter 112
MDHB1247PassAuthorizing the governing body of Howard County to grant, by law, a property tax credit, equal to 100% of any rate increase that exceeds $1.014 for each $100 of assessment, against the county property tax imposed on a dwelling if the dwelling is owne...
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2022-04-12
Approved by the Governor - Chapter 103
MDHB285Engross

Sine Die
Expanding the definition of "disabled law enforcement officer or rescue worker" for purposes of certain county or municipal corporation property tax credits to include an individual who became disabled as a result of or in the course of employment as...
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2022-04-11
House Conference Committee Appointed (Delegates D. Barnes, C. Branch and Patterson)
MDSB983Engross

Sine Die
Requiring a county or municipal corporation to define, by law, who is a law enforcement office or rescue worker for purposes of certain property tax credits; altering the eligibility for the tax credit to include certain disabled law enforcement offi...
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2022-04-11
Third Reading Passed (135-0)
MDSB541PassAddressing infrastructure, capacity, and accessibility needs within the Maryland Park Service and State parks, including establishing systems and processes for surveying infrastructure and critical maintenance needs, increasing the number of Maryland...
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2022-04-09
Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 39
MDSB528PassRequiring the State to reduce statewide greenhouse gas emissions by altering statewide greenhouse gas emissions goals, establishing of a net-zero statewide greenhouse gas emissions goal, developing certain energy efficiency and emissions reduction re...
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2022-04-09
Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 38
MDSB491Intro

Sine Die
Prohibiting the county tax rate and municipal tax rate applicable to business personal property from exceeding $2 for each $100 of assessment; exempting business personal property from the property tax imposed by a county or municipal corporation, su...
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2022-04-08
Withdrawn by Sponsor
MDHB1104Intro

Sine Die
Requiring the Department of Housing and Community Development to reserve 2.5% of community development block grant funds awarded to the State for nonentitlement areas for award to affordable housing land trusts in the nonentitlement areas; establishi...
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2022-04-07
Referred to interim study by Ways and Means
MDHB1282Engross

Sine Die
Requiring the Department of Agriculture and the Department of Assessments and Taxation to jointly conduct a study of the assessment of agricultural accessory use improvements to review whether agricultural accessory use improvements should be assesse...
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2022-04-07
To Senate Rules Committee
MDSB132Engross

Sine Die
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 ...
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2022-03-29
To House Rules and Executive Nominations Committee
MDSB264Engross

Sine Die
Exempting from personal property taxes a community solar energy generating system that provides at least 50% of the energy it produces to low- or moderate-income customers at a cost that is at least 20% less than the amount charged by the electric co...
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2022-03-29
To House Ways and Means Committee
MDSB760Engross

Sine Die
Providing that real property owned by a religious group or organization that is leased to a third party does not qualify for a certain property tax exemption, and if only part of the real property is leased to a third party, only that part so leased ...
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2022-03-24
To House Rules and Executive Nominations Committee
MDHB1416Engross

Sine Die
Authorizing the governing body of Charles County to grant, by law, a tax credit against the property tax imposed on the owner-occupied residence of certain emergency responders and their surviving spouses.
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2022-03-22
To Senate Budget and Taxation Committee
MDHB509Intro

Sine Die
Requiring the tax collector in Baltimore City to withhold from tax sale real property that is owned by a nonprofit entity that is exempt from property taxation and receives less than $750,000 in annual donations, exclusive of government funds; and pr...
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2022-03-14
Withdrawn by Sponsor
MDHB1114Intro

Sine Die
Authorizing the governing body of Charles County to set a special property tax rate that is 12.5% greater than the tax rate that is generally applicable to real property for a class of real property that is defined as blighted by local law; and apply...
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2022-03-14
Withdrawn by Sponsor
MDSB968Intro

Sine Die
Authorizing the governing body of a county or municipal corporation to file a petition with a court to request that a certain certificate of sale be assigned to the governing body of the county or the municipal corporation in a certain foreclosure ac...
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2022-03-10
To Senate Budget and Taxation Committee
MDSB967Intro

Sine Die
Authorizing a court, under certain circumstances, to strike the final judgment in a tax sale action foreclosing the right of redemption in a property and grant the governing body of a county or a municipal corporation the right to pay the balance of ...
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2022-03-10
To Senate Budget and Taxation Committee
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