HB 1343 Maryland House of Delegates · 2025 Regular Session

Anne Arundel County - Property Tax - Day Care Centers and Child Care Centers

HB 1343 exempts personal property used in registered large family child care homes from taxation in Anne Arundel County, and allows the county or its municipalities to grant property tax credits for real property used by qualifying child care centers. The bill specifically covers centers registered as family child care homes under Maryland law, licensed child care centers, and day care centers for elderly or adults. Property tax credits are capped at $10,000 annually or the actual property tax owed on the relevant portion, whichever is less. These changes directly affect child care providers operating in Anne Arundel County by reducing their property tax burden.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

House of Delegates Passage

Apr 2025

Senate Passage

Apr 2025

Signed into Law

Apr 2025

Introduced Feb 7, 2025 Signed Apr 22, 2025

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What changed between versions

First - Anne Arundel County - Property Tax - Day Care Centers and Child Care Centers → Third - Anne Arundel County - Property Tax - Day Care Centers and Child Care Centers · 5 edits

MODERATE

This bill modifies Maryland's property tax exemptions for child care facilities in Anne Arundel County by adding a new exemption for large family child care homes and expanding existing exemptions to include day care centers for the elderly and adults. The changes clarify eligibility criteria and update cross-references to education and health articles to ensure consistent application of tax benefits across different types of child care and adult care facilities.

Scope change

Expanded eligibility to include large family child care homes and added exemptions for day care centers serving the elderly and adults in addition to existing child care center exemptions.

ELIGIBILITY

Added new exemption for personal property used in large family child care homes registered under Title 9.5, Subtitle 3 of the Education Article in Anne Arundel County

Updated property tax credit eligibility to include day care centers for the elderly under Title 14, Subtitle 2 of the Health-General Article

Updated property tax credit eligibility to include day care centers for adults under Title 14, Subtitle 3 of the Health-General Article

DEFINITION

Reorganized and clarified the structure of exemptions for personal property and real property improvements related to child care facilities

MODIFIED

Added committee report and house action status information indicating favorable committee review and adoption

Floor votes · Senate Mar 23, 2025 · House of Delegates Mar 7, 2025

How they voted

46–0

Passed

Total votes 46

Mar 23, 2025

D Democratic33

33 Yea

100% Yea

R Republican13

13 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 22, 2025

Signed into law

Approved by the Governor - Chapter 175

executive

Apr 7, 2025

Lower · Passed

Returned Passed

lower

Apr 7, 2025

Upper · Passed

Third Reading Passed

upper

Apr 7, 2025

Upper · Passed

Favorable Adopted

upper

Apr 7, 2025

Upper · Passed

Favorable Report by Budget and Taxation

upper

Mar 23, 2025

Senate · Passed

Senate Vote: pass (46-0)

senate

Mar 17, 2025

Committee

Referred Budget and Taxation

upper

Mar 17, 2025

Lower · Passed

Third Reading Passed

lower

Mar 14, 2025

Lower · Passed

Favorable Adopted Second Reading Passed

lower

Mar 14, 2025

Lower · Passed

Favorable Report by Ways and Means

lower

Mar 7, 2025

House Of Delegates · Passed

House of Delegates Vote: pass (132-1-6)

house of delegates

Feb 7, 2025

Committee

First Reading Ways and Means

lower

3 primary · 0 co-sponsors