HB 842 repeals a requirement that a surviving spouse of a service member who died in the line of duty must acquire a dwelling house within two years of the service member's death to qualify for a property tax exemption. The bill directly affects surviving spouses of service members who died in the line of duty, allowing them to qualify for the exemption regardless of when they purchase or acquire the home. Key provisions remove the 2-year acquisition deadline from existing law (Maryland Code, Tax-Property § 7-208(b)), making the exemption available as long as the surviving spouse meets other eligibility criteria. This change takes effect June 1, 2026, applying to all taxable years beginning after June 30, 2026.
SB 805 modifies Maryland's Student Loan Debt Relief Tax Credit program. It changes the recapture rule so individuals only repay the *unused portion* of the credit (not the full amount) if they don't use it for student loan payments within 3 years. The bill also authorizes the Maryland Higher Education Commission to extend the repayment deadline for eligible individuals facing specific delays, such as litigation over federal student loan plans or government processing issues. This directly affects Maryland residents who claimed the credit for undergraduate or graduate student loan debt and must now use it within a flexible timeframe. The bill does not alter credit limits ($9 million for 2025, $18 million annually after) or priority rules for state employees.
This bill reorganizes the governing structure for Drummond's special taxing district in Montgomery County. It establishes the Village Council as the official governing body, defines Drummond's boundaries (including specific subdivisions), and updates how annual tax funds are collected and spent. Property owners in Drummond will pay a $0.14 tax per $100 of real property value and $0.35 per $100 of personal property annually, with funds required to cover street maintenance, police/fire protection, sanitation, and other local services. The bill amends Montgomery County's existing Public Local Laws (Sections 65-1 through 65-13) to formalize these changes.
SB 946 updates Maryland's Historic Revitalization Tax Credit program by removing a rule that previously blocked tax credits for rehabilitation costs already funded by state or local governments. It expands eligibility by allowing credits for projects in designated areas with strong economic development potential and revises how "substantial rehabilitation" is defined to give more time for spending. The bill affects business entities (including nonprofits and condo/co-op projects) rehabilitating certified historic structures by treating each structure as a separate credit-eligible project and creating a reserve fund for supplemental credits. These changes aim to make the tax credit more accessible for commercial historic preservation efforts while streamlining application processing.
HB 1234 amends Maryland law to expand the definition of "Prince George's County Blue Line Corridor facility" to include sports facilities (like stadiums and practice fields) and market halls within the corridor. This change directly affects development projects in Prince George's County's Blue Line Corridor that qualify for economic development incentives under the Maryland Stadium Authority. The bill adds these facilities to the existing list of eligible projects, which previously excluded sports facilities. It takes effect July 1, 2026.
SB 851 creates a property tax credit for Anne Arundel County homeowners who own land in a designated Rural Legacy Area and have sold development rights under the county's Rural Legacy Program. The credit reduces the county property tax bill for qualifying properties, specifically targeting landowners who preserved their land by selling development rights rather than building on it. This policy change, effective June 1, 2026, applies only to properties enrolled in the Rural Legacy Program and directly benefits landowners who participate in the program. The bill amends Maryland's property tax code to authorize this county-specific credit.
HB 927 authorizes Carroll County to borrow up to $27 million through general obligation bonds to fund public infrastructure projects, including water and sewer systems, volunteer fire department equipment/buildings, and other facilities like parks, roads, and agricultural land preservation. The bonds would be tax-exempt at state and local levels, with annual property taxes levied to repay them. This bill directly affects Carroll County residents through future tax-funded projects and volunteer fire departments receiving loan access for equipment and facilities. The county retains full discretion over bond terms, including interest rates, maturity dates (up to 30 years), and specific project allocations within the $27 million limit.
SB 971 establishes Gwynns Falls State Park as a partnership between Maryland’s Department of Natural Resources and Baltimore City, prohibiting entrance fees and requiring the park to include a specified area. The bill mandates the Department and Baltimore City to jointly develop a master plan with an independent consultant, hold community focus groups, and create a stakeholder advisory committee. It also allocates $4 million in fiscal year 2028 to renovate the Gwynns Falls/Leakin Park office into a shared partnership park office and visitor center. This bill directly affects the Department of Natural Resources, Baltimore City, and residents of Baltimore who will gain access to the new park without entry fees.
HB 742 requires the Governor to include $450,000 annually in Maryland's budget for the Growing Family Child Care Opportunities Program during fiscal years 2023, 2024, 2026, and 2028-2030. This funding supports grants to help local counties and child care resource centers establish and operate family child care programs. The program directly benefits family child care providers by providing start-up assistance for materials, curriculum, and renovations. Administered through partnerships between counties and child care resource centers, the bill mandates specific annual appropriations to expand access to licensed family child care services.
HB 987 increases the minimum annual funding for Maryland’s Violence Intervention and Prevention Program Fund from $3 million to $10 million starting fiscal year 2028. It establishes new geographic allocation rules: 40% of funds must go to Baltimore City and County, 40% to Montgomery and Prince George’s Counties, and the remainder to other jurisdictions disproportionately affected by violence. The bill directly affects local governments and nonprofits administering violence prevention programs across Maryland by changing how funding is distributed. Key provisions clarify the fund’s composition (including state appropriations and investment earnings) and require the Governor to include the $10 million minimum in annual budget bills. The changes aim to standardize funding based on regional violence levels and application strength.