Budget & Taxes (Property Tax)

in committee · Maryland · House of Delegates Feb 11, 2026

HB 1127: Washington County - Homestead Property Tax Credit - Eligible Properties

HB 1127 expands Maryland's homestead property tax credit to include "Washington County Additional Residences." This means homeowners in Washington County who own a second home (like a vacation house or additional residence) in the county can now qualify for the credit, which previously only applied to primary residences. The bill defines a "Washington County Additional Residence" as a house and its lot in Washington County, including condominium units or cooperative apartments occupied by the owner. This change modifies specific sections of Maryland's property tax code to add these properties to the list of eligible residences for the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands homestead property tax credit to second homes, providing tax relief and reducing tax burden for qualifying homeowners in Washington County.95% confidence

Sub-Topics Property Tax Tax Credits

Track

signed · Maryland · Senate May 26, 2026

SB 767: Property Tax - Credit for Commercial Buildings Rented to Small Businesses

SB 767 would allow Baltimore City and Maryland counties or municipalities to create a property tax credit for commercial buildings rented at fair market value to small businesses located in two specific zones: Arts and Entertainment Districts (under Title 4, Subtitle 7 of the Economic Development Article) or designated Main Street Maryland communities. Local governments would set the credit amount, duration, eligibility rules, and application process through their own ordinances. The credit applies to property taxes on qualifying buildings and takes effect for tax years beginning after June 30, 2026. This bill directly affects small businesses renting commercial space in these designated areas and the local governments managing property tax policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates property tax credit for small businesses in designated zones, providing direct tax relief to lower/middle-income entities through local government ordinances.92% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Tags Small Business

signed · Maryland · House of Delegates May 26, 2026

HB 842: Property Tax Credit - Surviving Spouse of Military Service Member

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals time limit for property tax exemption, expanding eligibility and reducing tax burden for surviving spouses of service members, aligning with tax relief indicators.95% confidence ✓ VeteransSupports VeteransRepeals 2-year deadline for property tax exemption for surviving spouses of fallen service members, expanding access to benefits.95% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives

signed · Maryland · Senate May 26, 2026

SB 851: Anne Arundel County - Property Tax Credit - Rural Legacy Program

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax credit reducing county taxes for qualifying landowners preserving rural areas via Rural Legacy Program, providing direct tax relief.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes land conservation via property tax credits for landowners preserving rural areas through Rural Legacy Program, directly supporting environmental conservation.95% confidence

Sub-Topics Property Tax Tax Credits

signed · Maryland · House of Delegates May 26, 2026

HB 1148: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits

HB 1148 creates an Heirs Protection Program to prevent tax sales of inherited homes. It allows heirs (people who inherit a home after a homeowner's death) to become the official property owner, stay in their homes, and access property tax relief without losing the home to tax sales. The program is funded by a new Heirs Protection Fund financed by state and county governments, and requires the State Tax Sale Ombudsman to provide outreach and grants. The bill also expands eligibility for certain property tax credits to include heirs who aren't yet listed as the official property owner, under specific conditions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for heirs through state/county-funded program, aligning with tax relief and program funding indicators per bill summary.90% confidence ✓ HousingSupports HousingPrevents tax sales of inherited homes, provides property tax relief, and funds Heirs Protection Program to protect homeowners from displacement95% confidence

Sub-Topics Property Tax Sales Tax Homeownership Landlords Property Taxes

in committee · Maryland · House of Delegates Mar 3, 2026

HB 1531: Maryland Helping Everyone Afford Life-Saving Treatments and Health Care (HEALTH) Fund - Establishment

HB 1531 establishes the Maryland HEALTH Fund to help individuals cover costs for legally protected health care services under state law, especially where federal restrictions apply. The fund is financed by redirecting $20 million annually from abandoned property sales proceeds (starting fiscal year 2027), plus new premium taxes and portions of sales/use and property tax revenues. It directly assists Maryland residents needing life-saving treatments who face coverage gaps due to federal limitations. The bill creates a dedicated, nonlapsing fund to ensure consistent funding for these health care costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes HEALTH Fund using redirected abandoned property funds and new taxes (premium/sales) to fund healthcare coverage, directly advancing state budget allocation for public health services.95% confidence ✓ HealthcareSupports HealthcareEstablishes HEALTH Fund to cover life-saving treatment costs amid federal coverage gaps, directly funding healthcare access through redirected and new revenue streams.90% confidence

Sub-Topics Property Tax Insurance

Track

signed · Maryland · House of Delegates Apr 14, 2026

HB 1095: Calvert County - Property Tax Credit - Tobacco Barns

HB 1095 creates a property tax credit program for Calvert County property owners whose land was formerly used solely as a tobacco barn. To qualify, the property must either be on land under a tobacco buyout agreement or meet agricultural assessment criteria while being used for approved farming activities. The county's governing body will set the credit amount, duration, and administrative rules. This credit applies to property taxes for taxable years starting after June 30, 2026. The bill directly affects Calvert County landowners transitioning from tobacco farming to other agricultural uses.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax credit reducing burden for qualifying Calvert County landowners, directly providing tax relief under Budget & Taxes.90% confidence

Sub-Topics Property Tax Tax Credits

signed · Maryland · House of Delegates May 26, 2026

HB 1611: Property Tax - Credit for Dwelling House of Disabled Veterans and Surviving Spouses - Income Eligibility

HB 1611 repeals a fixed $100,000 federal adjusted gross income limit for disabled veterans seeking a property tax credit on their primary residence. Instead, it allows counties and municipalities to set their own income eligibility criteria for the credit, based on a veteran's federal adjusted gross income. The bill directly affects disabled veterans (with service-connected disabilities of 50%+) and their surviving spouses who own their homes. Key provisions shift authority from the state to local governments to determine income thresholds, while maintaining existing credit rates (25% or 50% of property tax) based on disability rating. The change takes effect June 1, 2026, for tax years beginning after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals fixed income cap, expanding property tax credit eligibility for disabled veterans (50%+ service-connected), providing targeted tax relief and strengthening tax policy for vulnerable groups.85% confidence ✓ HousingSupports HousingBill removes fixed income limit for property tax credit, allowing local adjustment to make housing more affordable for disabled veterans and surviving spouses.85% confidence ✓ VeteransSupports VeteransRepeals fixed income cap for veterans' property tax credit, expanding eligibility by allowing local income criteria to increase access to benefits for disabled veterans and surviving spouses.95% confidence

Sub-Topics Property Tax Tax Credits Property Taxes Veteran Benefits Veteran Healthcare Veteran Housing

in committee · Maryland · Senate Feb 10, 2026

SB 500: Washington County - Property Tax Credit for Disabled Veterans - Eligibility

SB 500 expands Washington County's property tax credit program for disabled veterans to include members of the National Oceanic and Atmospheric Administration (NOAA) and the Public Health Service (PHS) who meet the existing eligibility criteria. The bill amends the county code to define "disabled veteran" to cover these federal service members, who must still have an honorable discharge, a service-connected disability certified by the U.S. Department of Veterans Affairs, and own their primary residence. The credit amount remains tied to the veteran's disability rating percentage, applied against county property taxes. This change directly affects qualifying NOAA and PHS members in Washington County who previously did not qualify under the county's existing definition.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax credit for disabled veterans (including NOAA/PHS members), providing direct tax relief and strengthening existing tax benefits under county fiscal policy.95% confidence ✓ VeteransSupports VeteransExpands property tax credit eligibility to include NOAA/PHS disabled veterans meeting VA criteria, broadening benefit access for veterans.95% confidence

Sub-Topics Property Tax Tax Credits Veteran Healthcare

Track

signed · Maryland · Senate May 26, 2026

SB 847: Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes property tax credit for SNHS properties used in housing development, reducing tax burden for affordable housing initiatives.95% confidence ✓ HousingSupports HousingBill provides property tax credit for SNHS to develop/rehab housing for transfer to private owners, directly advancing affordable housing development through financial incentives.90% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives Property Development Property Taxes