EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0680*
HOUSE BILL 680
Q2 2lr1747
By: Delegates Brooks, Cardin, Ebersole, Feldmark, Forbes, Guyton, Hill, Jackson,
Szeliga, and P. Young Baltimore County Delegation
Introduced and read first time: January 31, 2022
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: March 7, 2022
CHAPTER ______
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
2 HOUSE BILL 680
(H) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 1
MEANINGS INDICATED . 2
(II) “ELIGIBLE CONSTRUCTION ” MEANS CONSTRUCTION O F A 3
NEW SUPERMARKET OR A NY SUBSTANTIAL RENOV ATION OF AN EXISTING 4
SUPERMARKET . 5
(III) “SUPERMARKET ” MEANS A GROCERY STOR E THAT HAS: 6
1. ALL MAJOR FOOD DEPAR TMENTS, INCLUDING 7
PRODUCE, MEAT, SEAFOOD, DAIRY, AND CANNED AND PACKA GED GOODS; 8
2. MORE THAN 50% OF TOTAL SALES DERIV ED FROM 9
FOOD SALES; AND 10
3. MORE THAN 50% OF TOTAL FLOOR SPACE DEDICATED 11
TO FOOD SALES. 12
(2) THE GOVERNING BODY OF BALTIMORE COUNTY MAY GRANT , BY 13
LAW, A PROPERTY TAX CREDI T UNDER THIS SUBSECTION AGAINST THE COUNTY 14
PERSONAL PROPERTY TA X IMPOSED ON PERSONA L PROPERTY THAT IS O WNED BY A 15
SUPERMARKET THAT : 16
(I) COMPLETES ELIGIBLE C ONSTRUCTION ; AND 17
(II) IS LOCATED IN A FOOD DESERT RETAIL INCENT IVE AREA. 18
(3) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL , BY LAW, 19
DESIGNATE WHAT CONST ITUTES A FOOD DESERT RETAIL INCENTIVE ARE A FOR 20
PURPOSES OF THE TAX CREDIT UNDER THIS SU BSECTION. 21
(4) A PROPERTY TAX CREDIT GRANTED UNDER THIS S UBSECTION 22
FOR A TAXABLE YEAR M AY NOT EXCEED THE A MOUNT OF PROPERTY TA X IMPOSED 23
ON THE PERSONAL PROP ERTY OF A SUPERMARKE T IN THAT YEAR. 24
(5) THE GOVERNING BODY OF BALTIMORE COUNTY MAY ESTABLISH , 25
BY LAW: 26
(I) LIMITS ON THE CUMULA TIVE AMOUNT OF PROPE RTY TAX 27
CREDITS GRANTED UNDE R THIS SUBSECTION ; 28
(II) ADDITIONAL LIMITATIO NS ON THE AMOUNT OF THE CREDIT; 29
HOUSE BILL 680 3
(III) ADDITIONAL ELIGIBILI TY REQUIREMENTS FOR 1
SUPERMARKETS TO QUAL IFY FOR THE TAX CRED IT UNDER THIS SUBSEC TION; 2
(IV) ADDITIONAL CRITERIA FOR WHAT CONSTITUTES ELIGIBLE 3
CONSTRUCTION THAT MA Y QUALIFY A SUPERMAR KET FOR THE TAX CRED IT UNDER 4
THIS SUBSECTION ; AND 5
(V) ANY OTHER PROVISIONS NECESSARY TO CARRY O UT THIS 6
SUBSECTION. 7
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 8
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 9
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.