SB 550 Maryland Senate · 2025 Regular Session

Baltimore City - Property Tax - Authority to Impose on Vacant and Abandoned Property Owned by Nonprofit Organizations

SB 550 allows Baltimore City to impose a higher property tax rate on vacant or abandoned properties owned by nonprofit organizations that are no longer used for the charitable purposes for which the nonprofit was established. Specifically, it authorizes the city to create a special tax subclass for properties unused for at least three consecutive taxable years. The special rate can be up to 10 times the standard city property tax rate for these properties. This bill directly affects nonprofit organizations owning such properties, aiming to encourage their reuse or sale. It takes effect for taxable years beginning after June 30, 2025.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

Senate Passage

Apr 2025

House of Delegates Passage

Apr 2025

Signed into Law

Apr 2025

Introduced Jan 24, 2025 Signed Apr 22, 2025

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What changed between versions

Third - Baltimore City - Property Tax - Authority to Establish a Subclass and Special Rate for Vacant Property Owned by Nonprofit Organizations → Enrolled - Baltimore City - Property Tax - Authority to Impose on Vacant and Abandoned Property Owned by Nonprofit Organizations · 4 edits · Apr 22, 2025

MODERATE

The bill was finalized and enrolled for the Governor's signature, adding formal certification lines. Substantively, the bill's title was updated to include 'abandoned' property alongside 'vacant' property. The scope of the law was expanded to authorize taxing both vacant and abandoned nonprofit properties, whereas the original draft focused primarily on vacant property. The bill also expanded the list of repealed statutes to include additional sections related to property tax rates.

Scope change

The bill's scope was broadened to include 'abandoned' nonprofit properties in addition to 'vacant' ones, and the list of repealed statutes was expanded.

TITLE

The bill title was updated to explicitly include 'abandoned' property, changing the focus from just vacant property to both vacant and abandoned properties.

ENROLLMENT

Formal enrollment details, including proofreader signatures and the Governor's approval block, were added to finalize the bill for signature.

SCOPE

The explanatory text was revised to clarify that the law applies to property that is both vacant and abandoned, ensuring broader coverage of unused nonprofit assets.

REQUIREMENT

The list of statutes to be repealed was expanded to include additional sections (7-202(b)(1) and 7-204) beyond the original Section 6-302.

Floor votes · Senate Mar 23, 2025 · House of Delegates Mar 22, 2025

How they voted

45–0

Passed · 1 other

Total votes 46

Mar 23, 2025

D Democratic33

33 Yea

100% Yea

R Republican13

12 Yea 1

92% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 22, 2025

Signed into law

Approved by the Governor - Chapter 170

executive

Apr 7, 2025

Upper · Passed

Passed Enrolled

upper

Apr 7, 2025

Upper · Passed

Third Reading Passed

upper

Apr 7, 2025

Introduced

Senate Concurs House Amendments

upper

Apr 5, 2025

Lower · Passed

Third Reading Passed

lower

Apr 4, 2025

Lower · Passed

Favorable with Amendments {

lower

Apr 4, 2025

Lower · Passed

Favorable with Amendments Report by Ways and Means

lower

Mar 23, 2025

Senate · Passed

Senate Vote: pass (45-0-1)

senate

Mar 22, 2025

House Of Delegates · Passed

House of Delegates Vote: pass (126-8-5)

house of delegates

Mar 13, 2025

Committee

Referred Ways and Means

lower

Mar 12, 2025

Upper · Passed

Third Reading Passed

upper

Mar 11, 2025

Upper · Passed

Favorable with Amendments {

upper

Mar 10, 2025

Upper · Passed

Favorable with Amendments Report by Budget and Taxation

upper

Jan 24, 2025

Committee

First Reading Budget and Taxation

upper

2 primary · 0 co-sponsors