Budget & Taxes (Property Tax)

in committee · Maryland · House of Delegates Jan 28, 2026

HB 560: Sales and Use Tax and Property Tax - Exemptions for Data Centers - Repeal

HB 560 repeals two tax exemptions for data centers in Maryland: one that exempted sales and use tax on qualifying equipment purchases and another that allowed local governments to reduce property tax on data center equipment. This bill directly affects data centers previously eligible for these breaks, requiring them to pay standard sales and use tax on equipment and full property tax on their assets. The repeal removes Sections 11-239 (Tax-General) and 7-248 (Tax-Property) from Maryland law, eliminating the eligibility requirements and certification process for these exemptions. As a result, data centers will no longer qualify for these specific tax benefits under current law.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals tax exemptions for data centers, closing a loophole to increase state revenue and strengthen fiscal management per Budget & Taxes topic.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

Track

died · Maryland · House of Delegates Feb 23, 2026

HB 685: Anne Arundel County - Property Tax Credit - County Employees

HB 685 allows Anne Arundel County or its municipalities to create a property tax credit for county employees who own homes within the county. The bill authorizes local governments to set eligibility rules, credit amounts, and application procedures through their own ordinances. It directly affects Anne Arundel County employees who own qualifying dwellings, reducing their local property tax burden. The credit would apply to tax years beginning after June 30, 2026, with implementation starting June 1, 2026. The bill establishes a framework but does not specify exact credit details, leaving those to local decision-making.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credit for county employees, reducing their tax burden - direct tax relief for a specific group within budget/tax policy.95% confidence

Sub-Topics Property Tax Tax Credits

Track

in committee · Maryland · House of Delegates Feb 3, 2026

HB 652: Property Tax - Homestead Property Tax Credit - First-Time Homebuyer

HB 652 creates a property tax credit for first-time homebuyers in Maryland. It defines a "first-time homebuyer" as a Maryland resident who has never owned a dwelling in any state. The bill changes how the taxable assessment is calculated for this credit: for the first year a first-time homebuyer owns a home, the credit uses the previous owner's assessment (adjusted for revaluation) instead of the new owner's current assessment. This directly affects eligible first-time homebuyers by lowering their initial property tax burden. The change applies to all taxable years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for first-time homebuyers by lowering taxable assessment via credit, aligning with tax relief for middle-income residents.95% confidence ✓ HousingSupports HousingCreates property tax credit for first-time homebuyers, lowering costs to advance affordable housing access by reducing initial ownership expenses.90% confidence

Sub-Topics Property Tax Tax Credits Homeownership Property Taxes

Track

in committee · Maryland · Senate Jan 15, 2026

SB 122: State Department of Assessments and Taxation - Local Reimbursement for Administration Costs - Alterations

SB 122 modifies how Maryland counties and Baltimore City reimburse the State Department of Assessments and Taxation for administrative costs. It requires these local jurisdictions to pay 90% of costs for real property valuation, business personal property valuation, and related IT services (instead of 50% for 2012-2013 as previously noted), with payments calculated based on property accounts or business property value. Reimbursements must be paid quarterly (50% by October 1, 25% each January 1 and April 1), and late payments may trigger withholding of local income tax distributions. The changes take effect June 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state revenue from local reimbursements by raising rate from 50% to 90% for property valuation costs, strengthening budget management.95% confidence

Sub-Topics Income Tax Property Tax

Track

signed · Maryland · Senate Apr 14, 2026

SB 344: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

SB 344 extends the deadline for community solar energy systems to receive Public Service Commission approval, allowing land used by these systems to qualify for agricultural property tax assessment. Specifically, it changes the requirement from approval "on or before December 31, 2025" to "on or before December 31, 2030" for systems placed in service after June 30, 2022. This directly affects community solar developers and landowners seeking agricultural tax treatment for solar installations. The bill amends Maryland's property tax code to maintain eligibility for agricultural assessment without altering the core criteria for qualifying land use. The change takes effect June 1, 2026, applying to all taxable years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends agricultural tax assessment for solar systems, providing property tax relief to developers/landowners by lowering their tax burden.85% confidence ✓ EnergySupports EnergyExtends deadline for community solar systems to qualify for agricultural tax assessment, directly promoting renewable energy development and infrastructure expansion.95% confidence

Sub-Topics Property Tax Solar Utility Regulation

in committee · Maryland · House of Delegates Jan 29, 2026

HB 556: Property Tax Credit - Utility Service Expenses for Dwellings (Maryland Family Utility Tax Relief Act)

HB 556 creates a property tax credit for Maryland households that spend a significant portion of their income on utilities. It allows Baltimore City or local counties to grant a credit against property taxes for "eligible individuals" who pay at least 25% of their household net income on utility services (electricity, gas, water, or internet) for their primary residence. Local governments would determine the credit amount, duration, and additional eligibility rules through their own ordinances. The credit applies to property taxes on the dwelling, not utility bills directly, and would take effect for taxable years starting after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax credit reducing burden for low/middle-income households spending 25%+ on utilities, aligning with tax relief indicators.95% confidence ✓ HousingSupports HousingProvides property tax credit for households spending 25%+ income on utilities, reducing housing cost burden and supporting affordability for eligible residents.85% confidence ✓ TechnologySupports TechnologyIncludes internet as eligible utility for tax credit, reducing cost burden for low-income households and promoting affordable internet access.85% confidence

Sub-Topics Property Tax Tax Credits Property Taxes

Track

in committee · Maryland · House of Delegates Feb 2, 2026

HB 651: Tax Exemptions - Individuals Detained or Taken Hostage Abroad

HB 651 creates tax exemptions in Maryland for U.S. nationals detained or taken hostage abroad (and their spouses). It exempts their income from state income tax and waives property tax on their primary residence if the home is exclusively used by the spouse or was previously used by the detainee before their detention. The exemption applies to taxable years starting after December 31, 2025 (income tax) and June 30, 2026 (property tax). Eligibility requires federal determination under the Robert Levinson Hostage Recovery Act, with the Comptroller collaborating with the State Department to identify affected individuals.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill grants tax exemptions for detained nationals, reducing state tax revenue through income and property tax relief, aligning with tax relief indicators.95% confidence

Sub-Topics Audits & Accountability Income Tax Property Tax

Track

signed · Maryland · House of Delegates May 26, 2026

HB 320: Anne Arundel County - Property Tax Credit - Rural Legacy Program

HB 320 creates a property tax credit for Anne Arundel County landowners who sell development rights under the Rural Legacy Program. It allows the county to grant a credit against the county property tax for real property located in a designated Rural Legacy Area (as defined in Maryland’s Natural Resources Article) where the owner has sold development rights. This directly affects rural landowners participating in the Rural Legacy Program who choose to restrict future development on their land. The credit replaces an existing provision and becomes effective for tax years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax credit for rural landowners, reducing their tax burden under the Rural Legacy Program, directly providing tax relief.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes land conservation via tax credits for selling development rights under Rural Legacy Program, directly preserving natural resources and open space per Maryland's Natural Resources Article.95% confidence

Sub-Topics Property Tax Tax Credits

in committee · Maryland · Senate Jan 15, 2026

SB 137: Personal Property Tax - Exemptions for Low Assessment - Alteration

SB 137 modifies Maryland's personal property tax exemption rules for small business owners. It removes restrictions that previously prevented the State Department of Assessments and Taxation from collecting information or requiring tax returns from individuals or businesses owning personal property (excluding exempt vehicles) with a total original cost under $20,000. If a taxpayer attests that their property meets this threshold, the department cannot demand tax returns or additional information. The bill applies to all taxable years beginning after June 30, 2026, and takes effect June 1, 2026. This change streamlines tax collection for low-value business property without altering the exemption threshold itself.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces tax compliance burden for small businesses with property under $20k, providing tax relief per middle-income support indicator90% confidence

Sub-Topics Property Tax Tax Incentives Tags Small Business

Track

in committee · Maryland · House of Delegates Jan 29, 2026

HB 579: Baltimore County - Property Tax - Partial Exemption and Credits for Seniors

HB 579 creates a property tax exemption for Baltimore County homeowners aged 65+ who already qualify for the homestead property tax credit. It exempts the first $50,000 of a home's assessed value from state property tax and sets the homestead credit percentage at 100% (instead of the standard 110%) for county and municipal taxes. The bill requires Baltimore County's governing body to implement this credit and specifies that applicants must indicate their age (65+) on the credit application form. This directly affects Baltimore County seniors meeting the existing homestead credit eligibility criteria. The policy changes are limited to Baltimore County and do not alter statewide tax rates or credit calculations for other jurisdictions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors (65+) on primary residence, reducing their tax burden. Aligns with tax relief for lower-income seniors through direct reduction in assessed value tax liability.95% confidence ✓ HousingSupports HousingProvides property tax exemption for seniors, enhancing housing affordability and stability for elderly homeowners through reduced tax burden.85% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives Property Taxes

Track