Maryland 2023 Regular Session

Maryland House Bill HB1096

Introduced
2/10/23  
Refer
2/10/23  
Report Pass
3/17/23  
Engrossed
3/20/23  
Refer
3/20/23  
Report Pass
4/7/23  
Enrolled
4/8/23  
Chaptered
5/8/23  

Caption

Baltimore County - Property Tax Exemption - Real Property Owned by Fire Company or Rescue Squad

Impact

The enactment of HB 1096 will have significant implications for the financial landscape of fire companies and rescue squads in Baltimore County. By removing the requirement that the property must be exclusively used for operational purposes, the bill allows these entities more flexibility in how they manage and utilize their real estate assets. The exemption is particularly important for organizations that rely on fundraising and community support through events, as it can potentially increase the net resources available for their missions. Overall, this change is expected to positively impact local emergency services by providing much-needed financial relief.

Summary

House Bill 1096, titled 'Baltimore County - Property Tax Exemption - Real Property Owned by Fire Company or Rescue Squad', aims to amend current property tax regulations for real properties owned by incorporated, nonprofit fire companies or rescue squads in Baltimore County. The bill proposes to provide a property tax exemption to such organizations, regardless of the specific use of the property, as long as the property is intended for purposes related to the fire company or rescue squad's operations. This legislation seeks to support these essential community organizations by alleviating their tax burden, which can enhance their operational capacity and community service efforts.

Sentiment

The sentiment surrounding HB 1096 has generally been positive, especially among fire and rescue service organizations. Supporters believe that the bill recognizes the invaluable contributions these entities make to public safety and community welfare. By easing the financial pressures they face, it is seen as a proactive move to strengthen the capacity for emergency services in the county. However, discussions have also touched upon the need for careful consideration of potential unintended consequences, such as how the loss of property tax revenue might affect local funding structures.

Contention

Despite the overall support, some contention exists regarding the broader implications of property tax exemptions. Critics have raised concerns about the potential strain on municipal revenues due to expanded exemptions. They argue that while supporting fire companies and rescue squads is essential, balance must be maintained to ensure that local governments can continue to provide necessary public services. This tension highlights the ongoing debate between supporting vital community organizations and ensuring fiscal responsibility within local government budgets.

Companion Bills

No companion bills found.

Previously Filed As

MD SB550

Baltimore City - Property Tax - Authority to Impose on Vacant and Abandoned Property Owned by Nonprofit Organizations

MD HB249

Baltimore City - Property Tax - Retroactive Exemption

MD SB41

Baltimore City - Property Tax - Retroactive Exemption

MD SB855

Baltimore City - Property Tax - In Rem Foreclosure of Vacant or Nuisance Property

MD HB1189

Baltimore City - Property Tax - Authority to Impose on Vacant and Abandoned Property Owned by Nonprofit Organizations

MD SB769

Baltimore City – Residential Real Property – Disclaimed Property and Exemptions From Prepayment

MD H7926

Removes state-owned property from the exemption from local property taxes.

MD HB865

Baltimore City - Residential Real Property - Disclaimed Property and Exemptions From Prepayment

MD SB663

Winter Fires of 2025: real property tax: exemptions and reassessment.

MD SB174

Sales and Use Tax Exemption - Redevelopment Areas in Baltimore County - Sunset Extension

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.