SB 193 creates a sales and use tax exemption for construction materials and warehousing equipment purchased specifically for use in Washington County's designated Target Redevelopment Area (bounded by Robinwood Drive, Mount Aetna Road, and Yale Drive within an Office/Research/Industry zoning district). Businesses buying these items for that area can avoid the tax if they provide the vendor with Comptroller-issued eligibility proof. The exemption is valid from July 1, 2026, through June 30, 2036, after which it automatically expires without further legislative action. This directly affects developers and businesses operating within the defined redevelopment zone.
HB 359 amends Maryland's property tax credit for urban agricultural property, clarifying eligibility and adding procedural requirements for jurisdictions granting the credit. It defines "urban agricultural property" as land between 1/8 and 5 acres in priority areas (not assessed as agricultural) used for activities like crop production, beekeeping, environmental mitigation, community programs, or agritourism. The bill requires jurisdictions to evaluate the credit's effectiveness after 3 years and, if terminating it, must provide the public with at least one year's notice and an opportunity to comment or appeal. This directly affects Baltimore City, counties, and municipalities that administer the tax credit for qualifying urban farms and agricultural operations.
HB 320 creates a property tax credit for Anne Arundel County landowners who sell development rights under the Rural Legacy Program. It allows the county to grant a credit against the county property tax for real property located in a designated Rural Legacy Area (as defined in Maryland’s Natural Resources Article) where the owner has sold development rights. This directly affects rural landowners participating in the Rural Legacy Program who choose to restrict future development on their land. The credit replaces an existing provision and becomes effective for tax years beginning after June 30, 2026.
SB 309 expands Maryland's sales tax exemption for precious metal bullion or coins by removing two current requirements: a $1,000 minimum sale price and the need for sales to occur at the Baltimore Convention Center. The bill clarifies that the exemption applies to refined precious metal products (like gold or silver bars) and coins used as currency, excluding jewelry or art made from precious metals. This change directly affects buyers purchasing investment-grade bullion or coins, making the exemption available for more transactions regardless of price or location. The policy update takes effect July 1, 2026, broadening access to the tax break for eligible purchases.
SB 109 would expand eligibility for property tax payment deferrals in Anne Arundel County to include members of certain military reserve components (like National Guard reservists) and members of the National Oceanic and Atmospheric Administration (NOAA) and the Public Health Service. Currently, deferrals are available to seniors (62+), permanently disabled residents with specific federal benefits, or those meeting income requirements; this bill adds these two new federal service groups to the eligible categories. The change would allow qualifying members to delay paying county property taxes on their primary residence without needing to prove additional disability or age. The bill requires the county governing body to adopt a deferral program following specific rules and would take effect for tax years beginning after June 30, 2026.
HB 512 increases minimum annual salaries for Anne Arundel County's Board of License Commissioners and part-time inspectors, effective July 1, 2026. The bill sets a new minimum $21,240 annual salary for the board chair (up from $18,000), $17,700 for other board members (up from $15,000), and $8,260 for each of the 18 part-time inspectors (up from $7,000). All salaries must include any cost-of-living adjustments available to Anne Arundel County employees. Additionally, part-time inspectors receive a $300 monthly expense allowance subject to approval. The bill directly affects these specific county positions handling alcohol beverage licensing.
HB 3, the Maryland Fallen Heroes Tuition Benefits Act, exempts financially dependent children of state or local public safety employees who died while on duty from paying out-of-state or out-of-county tuition at Maryland public colleges. It directly affects children of firefighters, police officers, EMTs, correctional officers, and Maryland National Guard members who were residents of Maryland at the time of their death. The bill amends Maryland law to define "public safety employee" broadly and requires the Commission to create implementing regulations. The exemption applies to public higher education institutions statewide and takes effect July 1, 2026.
This bill ensures Maryland's Recovery Residence Grant Program receives $500,000 annually from fiscal years 2024 through 2030 by requiring this funding be included in the state's annual budget. It directly supports recovery residences (such as sober living facilities) that provide housing and support services for people in addiction recovery. The law updates existing funding rules to extend the annual budget requirement through 2030, preventing potential funding gaps. This creates a stable funding mechanism for these community-based recovery programs.
HB 548, the Maryland Housing Certainty Act, requires local governments to approve housing development projects based solely on land-use laws and regulations in effect when a developer submits a "substantially complete" application. It grants developers "vested rights" to build under those original rules for a set period, protecting projects from future regulatory changes. The bill also prohibits localities from collecting development excise taxes or impact fees until a project is fully completed. This directly affects housing developers and local planning authorities across Maryland, streamlining approvals for new housing while limiting fee collection during construction.
HB 500 removes two requirements that previously limited the sales tax exemption for precious metal bullion and coins. Specifically, it eliminates the $1,000 minimum sale price and the requirement that sales must occur at the Baltimore Convention Center. The bill expands the exemption to cover all qualifying precious metal bullion (refined metal where value depends on metal content) and historically used coins, while still excluding jewelry and art. This change directly affects buyers and sellers of these items by making the exemption available for more transactions without location or price restrictions. The exemption will apply to all qualifying sales starting July 1, 2026.