Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers

HB 389 exempts personal property used in "large family child care homes" (a specific type of registered child care operation) from property tax, expanding existing exemptions. It increases the maximum annual property tax credit for qualifying child care centers, day care centers, and child care homes from $3,000 to $10,000 and removes outdated requirements about when property improvements must be completed to qualify for credits. The bill directly affects child care providers operating in Maryland and local governments (cities, counties) that administer these tax credits. It clarifies that credits apply to property used for child care services regardless of improvement completion dates, streamlining access to tax relief.