Budget & Taxes (Property Tax)

in committee · Maryland · House of Delegates Jan 21, 2026

HB 122: State Aid - Nonprofits - Status

HB 122 requires Maryland state agencies providing grants or subsidies to nonprofits to verify that recipients meet four specific criteria: maintaining good standing with the IRS, being current on all federal/state/local taxes, having a valid state charter on file, and submitting required annual tax forms (Form 990 or personal property tax return). This bill directly affects nonprofits seeking state aid, including community organizations, social services groups, and cultural institutions that rely on state funding. The law, effective July 1, 2026, aims to ensure nonprofits are financially compliant before receiving state funds. It does not change the amount of aid provided but establishes standardized verification steps for all state aid recipients.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires tax compliance for nonprofits receiving state aid, promoting fiscal accountability in budget distribution.85% confidence

Sub-Topics Property Tax

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passed both · Maryland · Senate Apr 13, 2026

SB 328: Property Tax Credit - Disabled or Fallen Public Safety Officer or Judicial Officer - Alterations

SB 328 amends Maryland’s property tax credit for disabled or fallen public safety officers by expanding eligibility. It adds disabled officers who die regardless of cause (not just duty-related deaths) to the definition of "fallen public safety officer," and removes the requirement that a dwelling must have been acquired within 10 years of the disability or death. The bill also allows the tax credit amount for new dwellings to match the original credit for a previous dwelling, and authorizes local governments to set their own acquisition timelines or eligibility limits. This directly affects disabled officers, their surviving spouses, and cohabitants who own qualifying homes, as well as county/municipal tax administrators.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax credit eligibility for public safety officers, providing tax relief and increasing state tax expenditure on credits.95% confidence

Sub-Topics Property Tax Tax Credits

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signed · Maryland · Senate May 26, 2026

SB 109: Anne Arundel County - Residential Property Tax Payment Deferrals - Eligibility

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax deferral eligibility for military reservists and federal service members, providing tax relief to qualifying groups.90% confidence ✓ VeteransSupports VeteransAdds National Guard reservists (veterans) to property tax deferral eligibility, expanding financial benefits for military service members.95% confidence

Sub-Topics Property Tax National Guard & Reserve

died · Maryland · House of Delegates Mar 4, 2026

HB 368: Prince George's County - Supplemental Homeowners' Property Tax Credit - Required PG 412-26

HB 368 requires Prince George's County to provide an additional property tax credit for homeowners, supplementing Maryland's existing state credit. The credit reduces taxes based on income: 0% on the first $8,000, 4% on the next $4,000, 6.5% on the following $4,000, and 9% on income above $16,000. Homeowners must have combined income under $75,000 and net worth under $200,000 to qualify. The State Department of Assessments and Taxation administers the credit, and Prince George's County must reimburse the state for administrative costs. The law takes effect for tax years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief via supplemental credit for lower/middle-income homeowners (under $75k income), reducing their property tax burden per income brackets.95% confidence ✓ HousingSupports HousingProvides property tax credit reducing costs for low-income homeowners ($75k income cap), directly advancing affordable housing access through financial relief.95% confidence

Sub-Topics Property Tax Tax Credits Property Taxes

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passed · Maryland · Senate Mar 24, 2026

SB 455: Economic Development - Transformational Project Financing Program - Establishment

SB 455 establishes the Transformational Project Financing Program to help local governments fund large-scale development projects in designated areas. It allows counties or cities to apply to the Maryland Economic Development Corporation for "State-supported development district" status, requiring them to redirect property tax increases (tax increment) from these areas into a special fund instead of the general budget. This fund finances projects in priority areas like sustainable communities, transit-oriented developments, and designated enterprise zones. The bill creates new rules for calculating state revenue contributions and managing bond proceeds specifically for these designated districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects property tax increments to a special fund for development projects, promoting targeted fiscal management and strategic spending on priority areas.90% confidence ✓ HousingSupports HousingBill creates tax increment fund for development projects in sustainable communities, directly supporting housing development priorities without restricting tenant rights or affordability.85% confidence

Sub-Topics Property Tax Revenue Tax Incentives Housing Finance Property Development Property Taxes Tags Economic Development

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in committee · Maryland · House of Delegates Jan 26, 2026

HB 127: Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

HB 127 requires Baltimore County to create a property tax credit for county residents who are public safety officers (like police and firefighters) or Baltimore County public school employees. The credit would reduce the county property tax on their primary residence, with the county government determining the exact amount, duration, and application process. This bill directly affects those specific public employees by lowering their local tax burden, but the county must establish the program through its own local law. The credit would apply to taxable years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credit for public safety/school employees, lowering their tax burden. Direct tax relief alignates with support indicators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides property tax credit to public safety and school employees, reducing their living costs and supporting workforce retention in key labor sectors.95% confidence

Sub-Topics Property Tax Tax Credits Tags Public Safety

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signed · Maryland · House of Delegates May 26, 2026

HB 359: Property Tax Credit - Urban Agricultural Property - Alterations

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends property tax credit, providing tax relief for urban agricultural property owners, aligning with tax relief indicators.90% confidence ✓ EnvironmentSupports EnvironmentExplicitly lists 'environmental mitigation' as qualifying activity for tax credit, incentivizing eco-friendly urban agricultural practices that align with environmental protection goals.85% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives Tags Agriculture

in committee · Maryland · House of Delegates Jan 26, 2026

HB 294: Personal Property Tax - Exemptions for Low Assessment - Alteration

HB 294 modifies Maryland's personal property tax law to simplify exemptions for small businesses. It repeals restrictions that previously prevented the State Department of Assessments and Taxation from collecting information or requiring tax returns from businesses owning business personal property valued under $20,000 total (excluding vehicles). This change directly affects small business owners with low-value equipment, removing administrative burdens by eliminating the need to submit tax returns or provide property details if they qualify for the exemption. The law takes effect June 1, 2026, for taxable years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesSimplifies personal property tax exemptions for small businesses under $20k, reducing compliance burdens and providing tax relief per legislative intent.92% confidence

Sub-Topics Business Taxes Property Tax Tags Small Business

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signed · Maryland · Senate May 26, 2026

SB 58: Property Tax Credit - Retail Service Station Conversions

SB 58 allows Baltimore City or Maryland counties to offer property tax credits to owners who convert former gas stations into retail, residential, or mixed-use properties. The credit is specifically intended to help cover costs for removing old underground gas tanks and cleaning up soil or water contamination from those tanks. Local governments can set the credit amount and duration, and the state will reimburse them 50% of the lost property tax revenue. This directly affects property owners and developers planning to redevelop former gas station sites into other commercial or housing uses.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows property tax credits for cleanup with 50% state reimbursement, supporting fiscal management through targeted tax relief without net budget loss.95% confidence ✓ EnvironmentSupports EnvironmentBill directly funds cleanup of soil/water contamination from gas station tanks, advancing pollution remediation and environmental protection.92% confidence ✓ HousingSupports HousingBill incentivizes residential redevelopment of underutilized gas stations via property tax credits, removing cleanup cost barriers to increase housing supply and development.95% confidence

Sub-Topics Property Tax Revenue Tax Credits Water Quality Property Taxes

died · Maryland · Senate Feb 19, 2026

SB 235: Baltimore County - Property Tax Credits - Public Safety Officers and Public School System Employees

SB 235 requires Baltimore County's governing body to establish property tax credits for homes owned by public safety officers and Baltimore County public school employees. The bill mandates that the county create specific rules for the credit amount, duration, eligibility, and application process through local law. It directly affects these two groups of public employees by potentially reducing their county property tax burden. The law takes effect June 1, 2026, applying to taxable years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credits for public safety officers and school employees, reducing their tax burden - direct tax relief for public sector workers.95% confidence ✓ EducationSupports EducationProvides property tax credits to public school employees, directly supporting educators' financial stability and retention.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides property tax credits to public safety officers and school employees, reducing living costs as a financial benefit tied to employment.85% confidence

Sub-Topics Property Tax Tags Public Safety

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