Maryland 2022 Regular Session

Maryland House Bill HB680

Introduced
1/31/22  
Refer
1/31/22  
Report Pass
3/14/22  
Engrossed
3/16/22  
Refer
3/16/22  
Report Pass
4/6/22  
Enrolled
4/8/22  
Chaptered
5/12/22  

Caption

Baltimore County - Property Tax Credit - Supermarkets

Impact

The implementation of HB 680 is expected to significantly affect state laws related to property tax credits. The legislation empowers local authorities to define the parameters for food desert retail incentive areas, providing flexibility to respond to local needs. By incentivizing supermarket development in these areas, the measure seeks to improve access to fresh food, which has long-term health benefits for communities that are typically underserved in this regard. This change could also spur economic growth by attracting additional businesses to the area and creating jobs.

Summary

House Bill 680 authorizes the governing body of Baltimore County to grant property tax credits for supermarkets located in designated food desert retail incentive areas. The credit is applicable to personal property tax imposed on the supermarket's personal property that completes specified construction or significant renovations. By allowing for such credits, the bill aims to encourage the establishment of supermarkets in underserved areas, thereby enhancing food availability and promoting local economic development.

Sentiment

The sentiment surrounding HB 680 appears to be generally positive, particularly among supporters who see it as a critical tool for addressing food insecurity in Baltimore County. There is a recognition of the bill's potential to bolster community health and support local economies. However, there may also be concerns regarding the effectiveness of such tax incentives in truly attracting supermarkets to food deserts, as well as the adequacy of the criteria set forth for designating food deserts.

Contention

While most discussions around HB 680 have focused on the potential benefits, some points of contention may arise regarding the execution of the tax credit provisions. Critics may question whether the law's implementation will lead to a sufficient increase in supermarket presence in food deserts or if it can effectively address the root causes of food insecurity. Moreover, potential limitations on the cumulative amount of tax credits granted may lead to debates over the distribution of benefits and the criteria established for eligibility.

Companion Bills

No companion bills found.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.