Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes
SB 450 prohibits Carroll County's Office of Permits and Inspections from denying or renewing commercial permits/licenses due to unpaid personal property taxes, except under specific conditions. The bill allows denial only if the applicant hasn't disputed the tax amount (via submitted evidence) or hasn't paid previously unpaid taxes (with proof of payment). It directly affects businesses seeking commercial permits in Carroll County, requiring them to either dispute tax claims or provide payment verification to avoid denial. The law takes effect October 1, 2026, and applies solely to Carroll County's local permitting process.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2026
Committee Review
Apr 2026
Senate Passage
Apr 2026
House of Delegates Passage
Apr 2026
Signed into Law
May 2026
Introduced Feb 2, 2026
Signed May 26, 2026
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What changed between versions
First - Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes
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Third - Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes
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3 edits
MINOR
The bill was amended to clarify its intent by removing contradictory language that simultaneously prohibited and authorized the denial of permits. The text was restructured to clearly state that the Carroll County Office of Permits and Inspections may deny commercial licenses for unpaid personal property taxes, while retaining specific exceptions for taxpayers who have formally disputed the tax amount or have already paid the debt.
Scope change
The bill's scope remains limited to Carroll County, but the legislative text was significantly rewritten to resolve internal conflicts and improve clarity regarding the conditions under which permits can be denied.
REQUIREMENT
Contradictory clauses that both prohibited and authorized permit denial were removed and replaced with a single, clear provision allowing denial for unpaid taxes.
The bill text was reorganized to explicitly list exceptions where denial is not allowed, specifically when a taxpayer has disputed the tax amount or submitted proof of payment.
TECHNICAL
New metadata indicating the bill was adopted with a favorable committee report and amended, along with signatures for approval.
Floor votes · Senate Feb 16, 2026 · House of Delegates Apr 1, 2026
How they voted
47–0
Passed · 2 other
Total votes 49
Feb 16, 2026
D
Democratic36
94% Yea
R
Republican13
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
14
Key actions
10
Committee
6
May 26, 2026
Signed into law
Approved by the Governor - Chapter 803
executive
Apr 13, 2026
Upper · Passed
Returned Passed
upper
Apr 13, 2026
Lower · Passed
Third Reading Passed
lower
Apr 8, 2026
Lower · Passed
Favorable Adopted Second Reading Passed
lower
Apr 8, 2026
Lower · Passed
Favorable Report by Economic Matters
lower
Apr 1, 2026
House Of Delegates · Passed
House of Delegates Vote: pass (130-4-8)
house of delegates
Feb 25, 2026
Committee
Referred Economic Matters Ways and Means
lower
Feb 24, 2026
Upper · Passed
Third Reading Passed
upper
Feb 20, 2026
Upper · Passed
Favorable with Amendments {
upper
Feb 19, 2026
Upper · Passed
Favorable with Amendments Report by Budget and Taxation
upper
Feb 16, 2026
Senate · Passed
Senate Vote: pass (47-0-2)
senate
Feb 2, 2026
Committee
First Reading Budget and Taxation
upper
0 primary · 0 co-sponsors
Sponsors
No sponsor information available.
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