LAWRENCE J. HOGAN, JR., Governor Ch. 338
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Chapter 338
(House Bill 680)
AN ACT concerning
Baltimore County – Property Tax Credit – Supermarkets
FOR the purpose of authorizing the governing body of Baltimore County to grant, by law,
a property tax credit against the personal property tax imposed on personal property
of a supermarket that completes certain construction and is located in a certain food
desert retail incentive area; requiring the governing body of Baltimore County to
designate what constitutes a food desert retail incentive area for purposes of the tax
credit; and generally relating to a personal property tax credit for supermarkets in
Baltimore County.
BY adding to
Article – Tax – Property
Section 9–305(h)
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
9–305.
(H) (1) (I) IN THIS SUBSECTION THE FOLLO WING WORDS HAVE THE
MEANINGS INDICATED .
(II) “ELIGIBLE CONSTRUCTION ” MEANS CONSTRUCTION O F A
NEW SUPERMARKET OR A NY SUBSTANTIAL RENOV ATION OF AN EXISTING
SUPERMARKET .
(III) “SUPERMARKET ” MEANS A GROCERY STOR E THAT HAS:
1. ALL MAJOR FOOD DEPAR TMENTS, INCLUDING
PRODUCE, MEAT, SEAFOOD, DAIRY, AND CANNED AND PACKA GED GOODS;
2. MORE THAN 50% OF TOTAL SALES DERIV ED FROM
FOOD SALES; AND
3. MORE THAN 50% OF TOTAL FLOOR SPACE DEDICATED
TO FOOD SALES. Ch. 338 2022 LAWS OF MARYLAND
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(2) THE GOVERNIN G BODY OF BALTIMORE COUNTY MAY GRANT , BY
LAW, A PROPERTY TAX CREDI T UNDER THIS SUBSECT ION AGAINST THE COUN TY
PERSONAL PROPERTY TA X IMPOSED ON PERSONA L PROPERTY THAT IS O WNED BY A
SUPERMARKET THAT :
(I) COMPLETES ELIGIBLE C ONSTRUCTION ; AND
(II) IS LOCATED IN A FOOD DESERT RETAIL INCENT IVE AREA.
(3) THE GOVERNING BODY OF BALTIMORE COUNTY SHALL , BY LAW,
DESIGNATE WHAT CONST ITUTES A FOOD DESERT RETAIL INCENTIVE ARE A FOR
PURPOSES OF THE TAX CREDIT UNDER THIS SU BSECTION.
(4) A PROPERTY TAX CRE DIT GRANTED UNDER TH IS SUBSECTION
FOR A TAXABLE YEAR M AY NOT EXCEED THE AM OUNT OF PROPERTY TAX IMPOSED
ON THE PERSONAL PROP ERTY OF A SUPERMARKE T IN THAT YEAR.
(5) THE GOVERNING BODY OF BALTIMORE COUNTY MAY ESTABLISH ,
BY LAW:
(I) LIMITS ON THE CUMUL ATIVE AMOUNT OF PROP ERTY TAX
CREDITS GRANTED UNDE R THIS SUBSECTION ;
(II) ADDITIONAL LIMITATIO NS ON THE AMOUNT OF THE CREDIT;
(III) ADDITIONAL ELIGIBILI TY REQUIREMENTS FOR
SUPERMARKETS TO QUAL IFY FOR THE TAX CRED IT UNDER THIS SUBSEC TION;
(IV) ADDITIONAL CRITERIA FOR WHAT CONSTITUTES ELIGIBLE
CONSTRUCTION THAT MA Y QUALIFY A SUPERMAR KET FOR THE TAX CRED IT UNDER
THIS SUBSECTION ; AND
(V) ANY OTHER PROVISIONS NECESSARY TO CARRY O UT THIS
SUBSECTION.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022.
Approved by the Governor, May 12, 2022.