SB 148 expands Maryland's income tax break for retired public safety employees to include 9-1-1 specialists. The bill modifies the tax code to allow retired 9-1-1 specialists - defined as those working at county emergency call centers handling emergency requests - to subtract up to $15,000 of their retirement income from taxable income, just like correctional officers and emergency medical personnel. This change applies to retirees aged 55+ who receive retirement income attributable to their work as 9-1-1 specialists. The law takes effect for tax years beginning after December 31, 2025.
HB 1243 exempts all personal property (including manufacturing inventory) owned by small manufacturers in Prince George's County from property tax, specifically targeting businesses with 50 or fewer employees. This policy change directly affects qualifying small manufacturing businesses in the county by eliminating their tax burden on tools, machinery, raw materials, and finished goods. The bill amends existing tax code to create a new exemption under Section 7-226.1, effective June 1, 2026, applying to all taxable years starting after June 30, 2026. It does not alter tax rates but removes property tax liability for qualifying businesses' operational assets.
HB 1330 changes Maryland's homeowners' property tax credit application process to be year-round. It eliminates the previous October 1 deadline, allowing eligible homeowners to apply anytime within specific windows: within one year after April 15 for first-time applicants or those who applied on time for three consecutive years, or within three years after April 15 for homeowners aged 70+ or enrolled in the Homeowner Protection Program. The bill directly affects Maryland homeowners with combined gross income under $60,000 or net worth under $200,000 who qualify for the credit. Key mechanisms include extended application periods and revised payment timing based on when the application is submitted. This applies to all taxable years beginning after June 30, 2027.
HB 854 establishes a state grant program to fund renovations and improvements at eligible nonpublic special education schools in Maryland. The program provides grants for classroom renovations, safety upgrades to residential facilities, health/safety accessibility work, infrastructure modernization, and new construction to meet state standards. Eligible schools must operate with a licensed residential treatment center, offer an approved curriculum (high school credits or K-8 programs), and serve students placed through state education programs. The Interagency Commission on School Construction will administer the program, with funding proposed annually in the state budget.
HB 753 would require Maryland's State Tax Sale Ombudsman to create a process allowing homeowners to designate family members or representatives to handle tax sale matters on their behalf. It mandates that dwellings be withheld from tax sale if the homeowner has a physician-documented terminal illness or medical hardship. The bill also increases the maximum home value eligible for the Homeowner Protection Program and grants priority enrollment in the program to homeowners with terminal illness or medical hardship. These changes directly affect Maryland homeowners facing tax sale proceedings, particularly those with serious health conditions or limited capacity to navigate the process.
HB 783 requires Washington County and its municipalities to grant a 100% property tax credit against county and municipal taxes for real property owned by Platoon 22, Incorporated, provided the property is used to provide housing for veterans. The bill directly affects Platoon 22, a nonprofit organization, by eliminating property tax liability on qualifying housing properties. Key provisions mandate this tax credit be implemented through local law, applying to all taxable years beginning after June 30, 2026. This is a targeted tax exemption for a specific organization’s veteran housing operations, not a broad policy change.
SB 501 requires Washington County and its municipalities to grant a 100% property tax credit for real property owned by Platoon 22, Incorporated, specifically when that property is used to provide housing for veterans. The bill amends Maryland's tax code to mandate this credit by law, directly affecting only Platoon 22's taxable property within Washington County. The credit covers the full amount of county and municipal property tax on qualifying veteran housing properties. This policy change applies to all taxable years beginning after June 30, 2026.
This bill exempts property owned by Hagerstown City or the Hagerstown Multi-Use Sports and Events Facility used primarily for public social, recreational, and entertainment purposes from property taxes. It applies retroactively to tax years beginning after June 30, 2023, requiring Washington County, the city, and the state to refund any overpaid taxes from that period. The exemption covers properties meeting the specified public use criteria, with refunds processed for eligible taxpayers who request retroactive relief. The bill takes effect June 1, 2026.
SB 607 increases the Maryland income tax deduction for retirement income received by retired public safety employees. It phases in higher deduction amounts over time: starting at $15,000 for 2025-2025 tax years, rising to $20,000 by 2030. The bill specifically affects retired correctional officers, law enforcement officers, firefighters, emergency medical personnel, and paramedics who meet the eligibility criteria (age 55+ and retired from qualifying public safety roles). The change takes effect July 1, 2026, and is implemented through incremental annual increases in the deductible amount.
This bill authorizes Wicomico County or its municipalities to grant a property tax credit against local property taxes for real estate owned by Salisbury Neighborhood Housing Services, Inc. (SNHS), specifically for properties SNHS intends to transfer to private owners within a near future. The credit applies only to properties used for development, rehabilitation, and transfer to private owners, excluding administrative or warehouse buildings owned by SNHS. SNHS must submit annual reports detailing all its property holdings and transactions in the jurisdiction granting the credit. The credit becomes effective for taxable years beginning after June 30, 2026.
