Housing (Property Taxes)

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

HB 652: Property Tax - Homestead Property Tax Credit - First-Time Homebuyer

HB 652 creates a property tax credit for first-time homebuyers in Maryland. It defines a "first-time homebuyer" as a Maryland resident who has never owned a dwelling in any state. The bill changes how the taxable assessment is calculated for this credit: for the first year a first-time homebuyer owns a home, the credit uses the previous owner's assessment (adjusted for revaluation) instead of the new owner's current assessment. This directly affects eligible first-time homebuyers by lowering their initial property tax burden. The change applies to all taxable years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for first-time homebuyers by lowering taxable assessment via credit, aligning with tax relief for middle-income residents.95% confidence ✓ HousingSupports HousingCreates property tax credit for first-time homebuyers, lowering costs to advance affordable housing access by reducing initial ownership expenses.90% confidence

Sub-Topics Property Tax Tax Credits Homeownership 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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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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in committee · Maryland · House of Delegates Jan 29, 2026

HB 556: Property Tax Credit - Utility Service Expenses for Dwellings (Maryland Family Utility Tax Relief Act)

HB 556 creates a property tax credit for Maryland households that spend a significant portion of their income on utilities. It allows Baltimore City or local counties to grant a credit against property taxes for "eligible individuals" who pay at least 25% of their household net income on utility services (electricity, gas, water, or internet) for their primary residence. Local governments would determine the credit amount, duration, and additional eligibility rules through their own ordinances. The credit applies to property taxes on the dwelling, not utility bills directly, and would take effect for taxable years starting after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax credit reducing burden for low/middle-income households spending 25%+ on utilities, aligning with tax relief indicators.95% confidence ✓ HousingSupports HousingProvides property tax credit for households spending 25%+ income on utilities, reducing housing cost burden and supporting affordability for eligible residents.85% confidence ✓ TechnologySupports TechnologyIncludes internet as eligible utility for tax credit, reducing cost burden for low-income households and promoting affordable internet access.85% confidence

Sub-Topics Property Tax Tax Credits Property Taxes

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signed · Maryland · House of Delegates May 26, 2026

HB 161: Property Tax Credit - Retail Service Station Conversions

HB 161 creates a property tax credit for property owners who convert former gas stations (retail service stations) to new uses like retail stores, homes, or mixed residential-retail spaces. Local governments (counties or cities) can grant this credit to offset property taxes, and the state will reimburse them 50% of the lost tax revenue. The credit is specifically intended to help cover costs for removing old underground gas tanks and cleaning up contamination. This applies to properties converted after June 30, 2026, and affects property owners making such conversions in Maryland jurisdictions.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax credit with state reimbursement (50% of lost revenue), providing targeted tax relief for redevelopment cleanup costs while managing state budget impact.92% confidence ✓ EnvironmentSupports EnvironmentBill explicitly funds cleanup of gas station contamination (removing underground tanks), directly supporting pollution control and environmental protection.90% confidence ✓ HousingSupports HousingEnables housing development by offsetting cleanup costs for gas station conversions to residential/mixed uses, facilitating redevelopment of underutilized properties.85% confidence

Sub-Topics Property Tax Sales Tax Tax Credits Property Taxes

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

signed · Maryland · Senate May 26, 2026

SB 325: Land Use - Permitting - Development Rights (Maryland Housing Certainty Act)

SB 325, the Maryland Housing Certainty Act, requires local governments and the Maryland-National Capital Park and Planning Commission to base housing development approvals solely on land use rules in effect when a developer submits a complete application. It grants developers "vested rights" protecting approved projects from future rule changes for a set period and prohibits collecting development taxes or impact fees before construction is finished. The bill directly affects housing developers seeking permits and local regulatory agencies managing land use. It creates a new "Maryland Housing Certainty Act" section in state law to formalize these protections and fee restrictions.

Topics ✓ HousingSupports HousingBill facilitates housing development by granting developers vested rights and prohibiting pre-construction fees, directly advancing housing development as per topic description.90% confidence

Sub-Topics Land Use Property Taxes Zoning

in committee · Maryland · House of Delegates Jan 29, 2026

HB 579: Baltimore County - Property Tax - Partial Exemption and Credits for Seniors

HB 579 creates a property tax exemption for Baltimore County homeowners aged 65+ who already qualify for the homestead property tax credit. It exempts the first $50,000 of a home's assessed value from state property tax and sets the homestead credit percentage at 100% (instead of the standard 110%) for county and municipal taxes. The bill requires Baltimore County's governing body to implement this credit and specifies that applicants must indicate their age (65+) on the credit application form. This directly affects Baltimore County seniors meeting the existing homestead credit eligibility criteria. The policy changes are limited to Baltimore County and do not alter statewide tax rates or credit calculations for other jurisdictions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors (65+) on primary residence, reducing their tax burden. Aligns with tax relief for lower-income seniors through direct reduction in assessed value tax liability.95% confidence ✓ HousingSupports HousingProvides property tax exemption for seniors, enhancing housing affordability and stability for elderly homeowners through reduced tax burden.85% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives Property Taxes

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passed · Maryland · Senate Apr 2, 2026

SB 267: Land Use - Residential Housing - Oversight and Approval (Building Affordably in My Back Yard Act)

SB 267, the "Building Affordably in My Back Yard Act," aims to increase residential housing development by changing oversight, regulation, and tax policies. It requires property owners to certify contact information to the housing department, empowers local governments to streamline approvals for housing projects, and sets housing production targets. The bill allows counties to reduce certain taxes or fees for affordable housing projects while increasing them for non-affordable developments, and permits local tax adjustments for different property types. These changes directly affect property owners, local governments, and housing developers across Maryland.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allows tax/fee reductions for affordable housing projects, providing targeted tax relief aligned with supporting lower-income housing initiatives.95% confidence ✓ HousingSupports HousingBill increases affordable housing via tax incentives for affordable projects, streamlines approvals, and sets housing production targets to advance development.95% confidence

Sub-Topics Affordable Housing Property Taxes Zoning

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in committee · Maryland · Senate Feb 3, 2026

SB 369: Nonprofit Housing Corporations - Tax and Enforcement of Judgment Exemptions - Alterations

SB 369 exempts certain real property owned by nonprofit housing corporations (or their subsidiaries) that provides housing for low-income residents from state and local taxes and special assessments. It also protects this housing property from being seized through court judgments or enforcement actions, while allowing nonprofits to pay a mutually agreed fee instead of taxes. The bill applies to organizations meeting specific criteria: incorporated in Maryland, recognized as 501(c)(3) nonprofits, and operating primarily for affordable housing. Key changes include clarifying which properties qualify for exemptions and reinforcing that judgments against these nonprofits cannot create liens on their housing properties. The law takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit housing for low-income residents from taxes, providing tax relief to support affordable housing programs and reduce financial burden on essential housing providers.90% confidence ✓ HousingSupports HousingExempts nonprofit low-income housing from taxes/seizure, reducing costs for affordable housing providers and protecting housing stock for vulnerable residents.95% confidence

Sub-Topics Affordable Housing Property Taxes

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