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.
Bill status
signed
all 5 stages cleared
Introduction
Sep 2025
Committee Review
Apr 2026
Senate Passage
Apr 2026
House of Delegates Passage
Apr 2026
Signed into Law
May 2026
Introduced Sep 10, 2025
Signed May 26, 2026
Maddy AI version diff · 2 comparisons
What changed between versions
Third - Property Tax Credit - Retail Service Station Conversions
→
Enrolled - Property Tax Credit - Retail Service Station Conversions
·
3 edits
·
May 26, 2026
MINOR
The bill was finalized as an enrolled act, moving from a draft proposal to a law ready for the Governor's signature. The primary substantive change is the addition of specific definitions for tobacco retailers, vape shops, and alcohol license holders to the list of eligible uses for property tax credits when converting service stations. Additionally, a new requirement was added mandating that underground storage tanks must be permanently closed before any tax credit can be granted.
Scope change
The bill's scope of eligible property conversions was expanded to include licensed tobacco retailers, vape shops, and alcohol retailers, whereas the previous version did not explicitly list these categories.
ELIGIBILITY
Added specific eligibility for licensed cigarette retailers, other tobacco retailers, vape shop vendors, and Class A alcohol beverage license holders as valid uses for converted service stations.
REQUIREMENT
Inserted a mandatory requirement that underground storage tanks on the property must be permanently closed according to environmental regulations before a tax credit can be issued.
TECHNICAL
Updated the document format from a draft Senate Bill to an Enrolled Bill, including new proofreader signature blocks and revised header information.
Floor votes · Senate Mar 20, 2026 · House of Delegates Mar 20, 2026
How they voted
46–0
Passed · 3 other
Total votes 49
Mar 20, 2026
D
Democratic36
91% Yea
R
Republican13
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
19
Key actions
10
Committee
6
Amendments
1
May 26, 2026
Signed into law
Approved by the Governor - Chapter 642
executive
Apr 8, 2026
Upper · Passed
Passed Enrolled
upper
Apr 8, 2026
Upper · Passed
Third Reading Passed
upper
Apr 8, 2026
Introduced
Senate Concurs House Amendments
upper
Apr 7, 2026
Lower · Passed
Third Reading Passed
lower
Apr 3, 2026
Lower · Passed
Favorable with Amendments {
lower
Apr 2, 2026
Lower · Passed
Favorable with Amendments Report by Ways and Means
lower
Mar 20, 2026
Senate · Passed
Senate Vote: pass (46-0-3)
senate
Feb 18, 2026
Committee
Referred Ways and Means
lower
Feb 17, 2026
Upper · Passed
Third Reading Passed
upper
Feb 12, 2026
Upper · Passed
Favorable with Amendments {
upper
Feb 11, 2026
Upper · Passed
Favorable with Amendments Report by Budget and Taxation
upper
Jan 14, 2026
Committee
First Reading Budget and Taxation
upper
Sep 10, 2025
Introduced
Pre-filed
upper
9 primary · 0 co-sponsors
Sponsors
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