HB 1189 Maryland House of Delegates · 2025 Regular Session

Baltimore City - Property Tax - Authority to Impose on Vacant and Abandoned Property Owned by Nonprofit Organizations

HB 1189 authorizes Baltimore City to establish a special property tax rate for nonprofit-owned properties no longer used for their charitable purpose for at least three consecutive tax years. It creates a new tax subclass for such properties, allowing the city to impose a rate up to 10 times the standard rate. This directly affects nonprofit organizations in Baltimore whose properties have been vacant or unused for their intended purpose. The bill requires the city to report annually on the tax rate, number of properties affected, revenue generated, and whether properties could be repurposed. It takes effect for taxable years beginning after June 30, 2025.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 6, 2025 Last action Apr 4, 2025

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What changed between versions

First - Baltimore City - Property Tax - Authority to Establish a Subclass and Special Rate for Property No Longer Used for Nonprofit Purposes → Third - Baltimore City - Property Tax - Authority to Impose on Vacant and Abandoned Property Owned by Nonprofit Organizations · 5 edits

MODERATE

This bill was significantly expanded to address vacant and abandoned nonprofit property. The original version focused only on taxing nonprofit property that no longer serves its original purpose. The new version adds a specific provision to tax vacant and abandoned nonprofit properties that would otherwise be exempt from property tax, while maintaining the original provision for nonprofits that have stopped using their property for its intended purpose.

Scope change

The bill's scope expanded from only covering nonprofits that abandoned their original purpose to also covering vacant and abandoned nonprofit properties that would otherwise qualify for tax exemptions.

SCOPE

Added new authority to impose general and special property tax rates on vacant and abandoned nonprofit properties that would otherwise be exempt under existing tax exemption provisions.

ELIGIBILITY

Changed the bill title and purpose statement to reflect the expanded scope covering both nonprofits that abandoned their original purpose and vacant/abandoned nonprofit properties.

REQUIREMENT

Added new Section 2 requiring the Mayor and City Council to impose tax rates on vacant and abandoned nonprofit properties meeting specific criteria.

TECHNICAL

Added chapter number placeholder and updated bill formatting with new page numbering and section headers.

TIMELINE

Added committee report status showing favorable with amendments and house action adoption with second reading date.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 4, 2025

Lower · Passed

Favorable with Amendments {

lower

Apr 4, 2025

Lower · Passed

Favorable with Amendments Report by Ways and Means

lower

Feb 6, 2025

Committee

First Reading Ways and Means

lower

7 primary · 0 co-sponsors