Anne Arundel County - Property Tax Credit - Supermarkets

HB 598 creates a property tax credit for supermarkets in Anne Arundel County that complete eligible construction (new stores or major renovations) in designated "food desert retail incentive areas." It defines a "supermarket" as a grocery store meeting specific size and product requirements (e.g., major departments, over 50% food sales). The county or municipal corporation must designate these food desert areas by law, and the tax credit cannot exceed the personal property tax owed. The credit applies to taxable years starting June 1, 2025, and local governments may set additional limits or eligibility rules.