Maryland 2022 Regular Session

Maryland Senate Bill SB760 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4		[Brackets] indicate matter deleted from existing law.
5		-	Underlining indicates amendments to bill.
6		-	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7		-	amendment.
8	5		sb0760
9	6
10	7		SENATE BILL 760
11	8		Q1 2lr2729
12	9
13	10		By: Senator Hayes
14	11		Introduced and read first time: February 7, 2022
15	12		Assigned to: Budget and Taxation
16		-	Committee Report: Favorable with amendments
17		-	Senate action: Adopted
18		-	Read second time: March 12, 2022
19	13
20		-	~~CHAPTER ______~~
	14	+	A BILL ENTITLED
21	15
22	16		AN ACT concerning 1
23	17
24	18		Property Tax Exemption – Religious Group or Organization – Third–Party 2
25	19		Leases 3
26	20
27	21		FOR the purpose of providing that real property owned by a religious group or organization 4
28	22		that is leased to a third party does not qualify for a certain property tax exemption; 5
29	23		and generally relating to an exemption from the property tax for property owned by 6
30	24		a religious group or organization. 7
31	25
32	26		BY repealing and reenacting, with amendments, 8
33	27		Article – Tax – Property 9
34	28		Section 7–204 10
35	29		Annotated Code of Maryland 11
36	30		(2019 Replacement Volume and 2021 Supplement) 12
37	31
38	32		SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
39	33		That the Laws of Maryland read as follows: 14
40	34
41	35		Article – Tax – Property 15
42	36
43	37		7–204. 16
44	38
45	39		(A) Subject to SUBSECTION (B) OF THIS SECTION AND § 7–204.1 of this subtitle, 17
46	40		property that is owned by a religious group or organization is not subject to property tax if 18
47	41		the property is actually used exclusively for: 19
48		-	2 SENATE BILL 760
49	42
	43	+	(1) public religious worship; 20
50	44
51		-	(1) ~~public religious worship~~; 1
	45	+	(2) a parsonage or convent; or 21
52	46
53		-	(2) a parsonage or convent; or 2
54		-
55		-	(3) educational purposes. 3
56		-
57		-	(B) (1) REAL PROPERTY OWNED B Y A RELIGIOUS GROUP OR 4
58		-	ORGANIZATION THAT IS LEASED TO A THIRD PA RTY DOES NOT QUALIFY FOR THE 5
59		-	EXEMPTION UNDER THIS SECTION. 6
60		-
61		-	(2) IF ONLY PART OF THE R EAL PROPERTY IS LEAS ED TO A THIRD 7
62		-	PARTY, ONLY THAT PART SO LE ASED DOES NOT QUALIF Y FOR THE EXEMPTION 8
63		-	UNDER THIS SECTION . 9
64		-
65		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 10
66		-	1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 11
	47	+	(3) educational purposes. 22 2 SENATE BILL 760
67	48
68	49
69	50
	51	+	(B) REAL PROPERTY OWNED BY A RELIGIOUS GROUP OR ORGANIZATIO N 1
	52	+	THAT IS LEASED TO A THIRD PARTY DOES NOT QUALIFY FOR THE EXEMPTION UNDER 2
	53	+	THIS SECTION. 3
70	54
71		-	Approved:
72		-	________________________________________________________________________________
73		-	Governor.
74		-	________________________________________________________________________________
75		-	President of the Senate.
76		-	________________________________________________________________________________
77		-	Speaker of the House of Delegates.
	55	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 4
	56	+	1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 5