EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0680*
HOUSE BILL 680
Q2 2lr1747
By: Delegates Brooks, Cardin, Ebersole, Feldmark, Forbes, Guyton, Hill, Jackson,
Szeliga, and P. Young
Introduced and read first time: January 31, 2022
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Baltimore County – Property Tax Credit – Supermarkets 2
FOR the purpose of authorizing the governing body of Baltimore County to grant, by law, 3
a property tax credit against the personal property tax imposed on personal property 4
of a supermarket that completes certain construction and is located in a certain food 5
desert retail incentive area; requiring the governing body of Baltimore County to 6
designate what constitutes a food desert retail incentive area for purposes of the tax 7
credit; and generally relating to a personal property tax credit for supermarkets in 8
Baltimore County. 9
BY adding to 10
Article – Tax – Property 11
Section 9–305(h) 12
Annotated Code of Maryland 13
(2019 Replacement Volume and 2021 Supplement) 14
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
That the Laws of Maryland read as follows: 16
Article – Tax – Property 17
9–305. 18
(H) (1) (I) IN THIS SUBSECTION THE FOLLO WING WORDS HAVE THE 19
MEANINGS INDICATED . 20
(II) “ELIGIBLE CONSTRUCTION ” MEANS CONSTRUCTION O F A 21
NEW SUPERMARKET OR A NY SUBSTANTIAL RENOV ATION OF AN EXISTING 22
SUPERMARKET . 23 2 HOUSE BILL 680
(III) “SUPERMARKET ” MEANS A GROCERY STOR E THAT HAS: 1
1. ALL MAJOR FOOD DEPAR TMENTS, INCLUDING 2
PRODUCE, MEAT, SEAFOOD, DAIRY, AND CANNED AND PACKA GED GOODS; 3
2. MORE THAN 50% OF TOTAL SALES DERIV ED FROM 4
FOOD SALES; AND 5
3. MORE THAN 50% OF TOTAL FLOOR SPACE DEDICATED 6
TO FOOD SALES. 7
(2) THE GOVERNIN G BODY OF BALTIMORE COUNTY MAY GRANT, BY 8
LAW, A PROPERTY TAX CREDI T UNDER THIS SUBSECT ION AGAINST THE COUN TY 9
PERSONAL PROPERTY TA X IMPOSED ON PERSONA L PROPERTY THAT IS O WNED BY A 10
SUPERMARKET THAT : 11
(I) COMPLETES ELIGIBLE C ONSTRUCTION ; AND 12
(II) IS LOCATED IN A FOOD DESERT RETAIL INCENT IVE AREA. 13
(3) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL, BY LAW, 14
DESIGNATE WHAT CONST ITUTES A FOOD DESERT RETAIL INCENTIVE ARE A FOR 15
PURPOSES OF THE TAX CREDIT UNDER THIS SU BSECTION. 16
(4) A PROPERTY TAX CREDIT GRANTED UNDER THIS S UBSECTION 17
FOR A TAXABLE YEAR M AY NOT EXCEED THE AM OUNT OF PROPERTY TAX IMPOSED 18
ON THE PERSONAL PROP ERTY OF A SUPERMARKE T IN THAT YEAR. 19
(5) THE GOVERNING BODY OF BALTIMORE COUNTY MAY ESTABLISH , 20
BY LAW: 21
(I) LIMITS ON THE CUMULAT IVE AMOUNT OF PROPER TY TAX 22
CREDITS GRANTED UNDE R THIS SUBSECTION ; 23
(II) ADDITIONAL LIMITATIO NS ON THE AMOUNT OF THE CREDIT; 24
(III) ADDITIONAL ELIGIBILI TY REQUIREMENTS FOR 25
SUPERMARKETS TO QUAL IFY FOR THE TAX CRED IT UNDER THIS SUBS ECTION; 26
(IV) ADDITIONAL CRITERIA FOR WHAT CONSTITUTES ELIGIBLE 27
CONSTRUCTION THAT MA Y QUALIFY A SUPERMAR KET FOR THE TAX CRED IT UNDER 28
THIS SUBSECTION ; AND 29
HOUSE BILL 680 3
(V) ANY OTHER PROVISIONS NECESSARY TO CARRY O UT THIS 1
SUBSECTION. 2
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 3
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 4