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Repealing the requirement that a county supervisor of real property assessments reside in the county for which the supervisor is appointed; and repealing the requirement that the county assessment office be located in the county seat.

Altering the schedule by which a county and Baltimore City must reimburse the State Department of Assessments and Taxation for the Department's administrative costs.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of real property consisting of certain commercial and industrial property and to set a special property tax rate for certain commercial and industrial property for the purpose of financing certain transportation improvements or the approved budget of the county board of education; applying the Act to all taxable years beginning after June 30, 2026; etc.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or a municipal corporation to provide a certain property tax credit to surviving spouses of fallen public safety officers or judicial officers who have remarried.

Altering exemptions from the personal property tax for business personal property that has a total original cost below $20,000 by repealing provisions of law that prohibit the State Department of Assessments and Taxation from collecting information or requiring the submission of a personal property tax return from certain businesses that qualify for the exemptions; and applying the Act to all taxable years beginning after June 30, 2026.

Altering exemptions from the personal property tax for business personal property that has a total original cost below $20,000 by repealing provisions of law that prohibit the State Department of Assessments and Taxation from collecting information or requiring the submission of a personal property tax return from certain businesses that qualify for the exemptions; and applying the Act to all taxable years beginning after June 30, 2026.

Altering the schedule by which a county and Baltimore City must reimburse the State Department of Assessments and Taxation for the Department's administrative costs.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other certain uses; prohibiting the application of the credit unless the underground storage tanks located on or formerly located on the real property have been permanently closed; and applying the Act to all taxable years after June 30, 2026.

Altering the date from December 31, 2025, to December 31, 2030, by which certain community solar energy generating systems must be approved by the Public Service Commission in order for land that is used by the community solar energy generating systems to qualify for the agricultural use assessment.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other uses; prohibiting the use of the tax credit for real property unless underground storage tanks located or formerly located on the property have been permanently closed in accordance with regulations of the Department of the Environment; etc.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of real property consisting of certain commercial and industrial property and to set a special property tax rate for certain commercial and industrial property for the purpose of financing certain transportation improvements or the approved budget of the county board of education; applying the Act to all taxable years beginning after June 30, 2026; etc.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

Applying certain provisions of law relating to the job creation tax credit and certain property tax credits and exemptions for certain members, veterans, and surviving spouses of certain members and veterans of the military, naval, or air service to certain members, veterans, and surviving spouses of certain members and veterans of the space force.

Repealing the requirement that a county supervisor of real property assessments reside in the county for which the supervisor is appointed; and repealing the requirement that the county assessment office be located in the county seat.

Requiring the State Department of Assessments and Taxation to prepare, install, and maintain certain appraisal aids that consist of a database of statewide and local geographic images; requiring each county and Baltimore City to reimburse the State for 100% of the costs of the database less than $1,000,000 and 50% of the costs over $1,000,000; and requiring, by June 30, 2026, the Department to develop policies to protect the identity of any individual whose image is captured by oblique aerial photographic imagery.

Altering eligibility for a tax credit against the county or municipal corporation property tax imposed on certain urban agricultural property; and requiring a county or municipal corporation that grants the tax credit to provide notice of the termination of the credit at least 1 year in advance and the opportunity to be heard to the public before the county or municipal corporation may exercise its authority to terminate the credit.

Altering, for purposes of a certain property tax credit for a certain dwelling, the definition of "fallen public safety officer or judicial officer" to include disabled public safety officers or judicial officers who have died regardless of the cause of death; repealing a certain requirement that, for the purposes of eligibility for the credit, the dwelling must have been acquired by the disabled or fallen public safety officer or judicial officer, the surviving spouse, or cohabitant within 10 years after a certain finding; etc.

Altering the date from December 31, 2025, to December 31, 2030, by which certain community solar energy generating systems must be approved by the Public Service Commission in order for land that is used by the community solar energy generating systems to qualify for the agricultural use assessment; requiring the State Department of Assessments and Taxation to issue a certain preconstruction determination under certain circumstances; authorizing the Department to rescind a preconstruction determination; etc.

Exempting certain real property owned by certain subsidiary entities of a certain nonprofit housing corporation from taxes and special assessments of the State or a political subdivision; and exempting certain real property of a certain nonprofit housing corporation from certain procedures for enforcement of a judgment against the nonprofit housing corporation.

Repealing an exemption from the sales and use tax for certain sales of certain personal property for use at certain qualified data centers under certain circumstances; and repealing the authorization for a governing body of a county or municipal corporation to reduce or eliminate the assessment of certain personal property used in certain qualified data centers.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax imposed on the dwelling of an individual who pays at least 25% of household net income for utility service expenses during the taxable year.

Altering the definition of "nonprofit housing corporation" for purposes of eligibility for an exemption from real property taxes and special assessments of the State or a political subdivision; exempting certain real property owned by certain subsidiary entities of a certain nonprofit housing corporation from taxes and special assessments of the State or a political subdivision; etc.

Requiring, as practicable, the Comptroller and the Director of the State Department of Assessments and Taxation to jointly determine on a regular basis whether a certain nonprofit organization in the State has been found to be a certain terrorist-supporting organization; requiring that the Comptroller and the Director revoke a terrorist-supporting organization's tax-exempt status with respect to certain Maryland income tax, sales and use tax, and property tax exemptions; etc.

Establishing the taxable assessment to be used for the calculation of the homestead property tax credit for first-time homebuyers in the State.

Exempting from taxation the income of a certain individual detained or taken hostage abroad during the taxable year and the spouse of that individual; and exempting from property tax certain property that is owned by an individual detained or taken hostage abroad or the spouse of that individual, subject to certain limitations.

Altering the application requirements for a certain property tax exemption for a dwelling house owned by the surviving spouse of a disabled veteran.

Altering the designation, administration, and purposes of and eligibility for certain economic development programs; altering the distribution of certain video lottery terminal proceeds; providing for certain requirements relating to the Small, Minority, and Women-Owned Business Account; providing that the sales and use tax does not apply to the sale of certain information technology services, digital codes, and digital products; requiring the Comptroller and Department of Commerce to evaluate the film production activity credit; etc.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of personal property consisting of all the personal property of certain qualified data centers and set a special personal property tax rate for the subclass; and applying the Act to all taxable years beginning after June 30, 2026.

Altering the date from December 31, 2025, to December 31, 2030, by which certain community solar energy generating systems must be approved by the Public Service Commission in order for land that is used by the community solar energy generating systems to qualify for the agricultural use assessment; requiring the State Department of Assessments and Taxation to issue a preconstruction determination under certain circumstances; authorizing the Department to rescind a preconstruction determination under certain circumstances; etc.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

Requiring the State Department of Assessments and Taxation to prepare, install, and maintain certain appraisal aids that consist of a database of statewide and local geographic images; requiring each county and Baltimore City to reimburse the State for 100% of the costs of the database less than $1,000,000 and 50% of the costs over $1,000,000; and requiring, by June 30, 2026, the Department to develop policies to protect the identity of any individual whose image is captured by oblique aerial photographic imagery.

Exempting from the property tax property that is owned by the City of Hagerstown and used primarily for public social, recreational, and entertainment purposes; establishing that the exemption from the property tax for certain property owned by the City of Hagerstown or the Hagerstown Multi-Use Sports and Events Facility shall apply retroactively beginning with fiscal year 2024; and requiring the State, Washington County, and the City of Hagerstown to pay a refund for any excess property tax paid due to the retroactive exemption.

Requiring the State Tax Sale Ombudsman to develop a process to allow a homeowner to designate a family member or another representative of the homeowner to communicate and work with the Ombudsman on the homeowner's behalf; requiring the dwelling of a homeowner to be withheld from tax sale if the homeowner has a documented terminal illness or medical hardship; increasing the maximum value of a dwelling that a homeowner may reside in and be eligible for the Homeowner Protection Program to $450,000; etc.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a tax credit against the county or municipal corporation property tax imposed on certain dwellings that are subject to a mortgage or deed of trust provided by a nonprofit entity and a certain covenant or agreement that ensures affordable pricing of the dwelling; and applying the Act to all taxable years beginning after June 30, 2026.

hb843Authorizing the Mayor and City Council of Baltimore City and the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax imposed on a commercial building that is rented or rented to own at fair market value to a small business if the commercial building is located in a designated arts and entertainment district or Main Street Maryland community.

Prohibiting, for a taxable year beginning after June 30, 2026, but before July 1, 2029, an increase of the assessed value of residential real property in the State except under certain circumstances.

Exempting from the property tax property that is owned by the City of Hagerstown and used primarily for public social, recreational, and entertainment purposes; establishing that the exemption from the property tax for certain property owned by the City of Hagerstown or the Hagerstown Multi-Use Sports and Events Facility shall apply retroactively beginning with fiscal year 2024; and requiring the State, Washington County, and the City of Hagerstown to pay a refund for any excess property tax paid due to the retroactive exemption.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a property tax credit against the county or municipal corporation property tax imposed on the dwelling house of a surviving spouse of a military service member who is ineligible for a certain property tax exemption; and applying the Act to all taxable years beginning after June 30, 2026.

Altering the designation, administration, and purposes of and eligibility for certain economic development programs; providing for certain requirements relating to the administration of the Small, Minority, and Women-Owned Businesses Account; providing that the sales and use tax does not apply to the sale of certain information technology services and certain digital codes and digital products under certain circumstances; establishing the purpose of the film production activity tax credit; etc.

Altering the Enterprise Zone Program; altering and repealing certain credits, exemptions, and deductions to the State income, motor fuel, sales and use, tobacco, and property taxes; providing an addition modification under the Maryland income tax for the entire amount of certain deductions under the Internal Revenue Code for dividends paid for real estate investment trusts; requiring the Department of Commerce to evaluate the film production activity tax credit and submit a certain report on or before December 1, 2026; etc.

Authorizing a county or a municipal corporation to submit a certain petition for review to appeal the value of commercial real property located in the county or municipal corporation that is sold to a new owner if the total sales price of the property is 20% or more than the total sales price when the property was previously sold.

Authorizing a county or a municipal corporation to submit a certain petition for review to appeal the value of commercial real property located in the county or municipal corporation that is sold to a new owner, if the total sales price of the property is 20% or more than the total sales price when the property was previously sold.

Altering requirements for providing notice to interested parties when a county or municipal corporation files a complaint for a judicial in rem foreclosure on certain vacant and abandoned property.

Exempting an economic development project located in a certain area of downtown Baltimore City from Baltimore City property taxes if the owner of the economic development project and the Baltimore City Board of Estimates enter into a payment in lieu of taxes agreement and certain other requirements are met; and requiring by January 1 each year, the City of Baltimore or a designated agency to make a certain report to the President of the Baltimore City Council regarding the program.

Authorizing the Mayor and City Council of Baltimore City and the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax imposed on a commercial building that is rented or rented to own at fair market value to a small business if the commercial building is located in a designated arts and entertainment district, a Main Street Maryland community, a designated Baltimore Main Street, or any other designated business improvement district.

Altering eligibility for certain services and programs offered by the State Tax Sale Ombudsman to include certain persons acting on behalf of a deceased homeowner or an heir or a legatee of a deceased homeowner; establishing a Legacy Protection Program administered by the Ombudsman to allow heirs who inherit a dwelling to become the record title holder of the dwelling, prevent tax sales of dwellings inherited by heirs, and allow heirs to remain in their homes; etc.

Altering requirements for providing notice to interested parties when a county or municipal corporation files a complaint for a judicial in rem foreclosure on certain vacant and abandoned property.

Altering the calculation of a certain homeowners' property tax credit; and increasing from $60,000 to $100,000 a certain combined gross income limit used for determining eligibility for the credit.

Requiring the collector for each county to include in the written materials sent with each property tax bill a website address or quick-response code for a county government webpage that lists each property tax credit that is available to taxpayers in the county and includes an explanation of how to apply for the tax credits.

Altering requirements for providing notice to interested parties when a county or municipal corporation files a complaint for a judicial in rem foreclosure on certain vacant and abandoned property.

Altering eligibility for certain services and programs offered by the State Tax Sale Ombudsman to include certain persons acting on behalf of a deceased homeowner or an heir or a legatee of a deceased homeowner; establishing a Legacy Protection Program administered by the Ombudsman to allow heirs who inherit a dwelling to become the record title holder of the dwelling, prevent tax sales of dwellings inherited by heirs, and allow heirs to remain in their homes; etc.

Exempting an economic development project located in a certain area of downtown Baltimore City from Baltimore City property taxes if the owner of the economic development project and the Baltimore City Board of Estimates enter into a payment in lieu of taxes agreement and certain other requirements are met; and requiring by January 1 each year, the City of Baltimore to report to the City Council and the General Assembly an analysis of the economic development projects for which the City entered into a payment in lieu of taxes agreement.

Authorizing the governing body of a charter county to set a special property tax rate on certain vacant and abandoned property that exceeds any limit in the county charter on the property tax rate or property tax revenues; and authorizing the governing body of a charter county to distribute to the general fund of the county the property tax revenue attributable to the special rate on certain vacant and abandoned property that exceeds any limit in the county charter on the property tax rate or property tax revenues.

Reducing the maximum homestead tax credit percentage for State, county, municipal, and bicounty commission property tax to 105%; and establishing a homestead portability adjustment for certain homeowners.

Altering the calculation of the homeowners' property tax credit and altering certain limitations on eligibility for the credit relating to a homeowner's net worth and combined gross income.

Altering eligibility for the property tax credit for dwellings owned by a disabled public safety officer or judicial officer or a surviving spouse or a cohabitant of a fallen public safety officer or judicial officer by repealing a certain requirement that the officer, surviving spouse, or cohabitant be domiciled in the State within 5 years of a certain event under certain circumstances.

Altering, beginning in taxable year 2027, the homeowners' property tax credit application cycle to be year-round for each taxable year; and applying the Act to all taxable years beginning after June 30, 2027.

Altering eligibility for the renters' tax credit; altering the calculation of and the maximum amount of the renters' tax credit for certain taxable years; altering the eligibility for and the calculation of the homeowners' tax credit for certain taxable years; making homeowners with a federal adjusted gross income greater than $300,000 ineligible for the homestead property tax credit; and applying the Act to all taxable years beginning after June 30, 2027.

Requiring, rather than authorizing, the governing body of a county or a municipal corporation to grant a certain property tax credit against the county or municipal corporation property tax imposed on the dwelling house of certain disabled veterans and their surviving spouses and altering the amount of the property tax credit.

Altering the triennial assessment cycle for real property for property tax purposes to a 5-year cycle.

Requiring a certain local law to authorize development of at least one internal accessory dwelling unit and one external accessory dwelling unit on certain land notwithstanding a certain density limit; limiting the imposition of off-street parking requirements to certain accessory dwelling units; prohibiting a utility provider from charging a certain property owner certain fees; authorizing a certain accessory dwelling unit to share certain utility meters and service laterals with a primary single-family detached dwelling unit; etc.

Establishing the Maryland Helping Everyone Afford Life-Saving Treatments and Health Care (HEALTH) Fund as a special, nonlapsing fund to assist Maryland Medical Assistance Program enrollees, insured individuals, and uninsured individuals with health care costs associated with legally protected health care services and benefits provided under State law that are subject to federal restrictions; requiring that certain sources of revenue be distributed or credited to the Fund; etc.

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of personal property consisting of all the personal property of certain qualified data centers and set a special personal property tax rate for the subclass; and applying the Act to all taxable years beginning after June 30, 2026.

Repealing a certain income limitation and certain disability rating percentages used to establish eligibility for a certain property tax credit against the county or municipal corporation property tax imposed on the dwelling house of certain disabled veterans and their surviving spouses; authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to provide for additional eligibility criteria for the tax credit; and applying the Act to all taxable years beginning June 30, 2026.

Altering a certain income limitation used to establish eligibility for a property tax credit against the county and municipal corporation property tax imposed on the dwelling house of a certain disabled veteran or surviving spouse; and applying the Act to all taxable years beginning after June 30, 2026.