Maryland 2023 Regular Session

Maryland House Bill HB231

Introduced
1/23/23  
Refer
1/23/23  
Report Pass
3/17/23  
Engrossed
3/20/23  

Caption

Baltimore City - Property Taxes - Authority to Set a Special Rate for Vacant and Abandoned Property

Impact

If enacted, HB 231 will provide Baltimore with the ability to create a differentiated tax system for vacant and abandoned properties. This is significant within the context of property tax law in Maryland, which typically mandates a single property tax rate across the county. This new authority could incentivize the rehabilitation of neglected properties and reduce blight, thereby enhancing community safety and aesthetics. The change is anticipated to aid economic recovery by encouraging property owners to either maintain their properties or sell them.

Summary

House Bill 231, titled 'Baltimore City - Property Taxes - Authority to Set a Special Rate for Vacant and Abandoned Property', aims to grant the Mayor and City Council of Baltimore City the authority to set special property tax rates for certain classes or subclasses of real property, specifically targeting vacant and abandoned properties. This bill modifies existing laws to allow local governing bodies greater flexibility in addressing property tax rates in relation to these categories of properties, which have become a growing concern for urban development and neighborhood revitalization efforts.

Sentiment

The sentiment surrounding HB 231 appears to be generally positive, particularly among local government officials and community advocates who support revitalization initiatives. They view the bill as a proactive measure to tackle the challenges posed by vacant and abandoned properties, which can detract from property values and community safety. However, there may be concerns from property owners about increased financial burdens, leading to some dissent regarding the implementation of special rates.

Contention

One notable point of contention relates to the potential financial implications for property owners in Baltimore City. Critics may express concerns that initiating special rates on vacant properties could disproportionately affect those who are struggling to maintain their properties during economic hardships. There may also be debates on how these rates will be determined and enforced, with some stakeholders advocating for transparency and fairness in assessing properties subject to the special tax rates.

Companion Bills

MD HB310

Carry Over Baltimore City – Property Taxes – Authority to Set Special Rates

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