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.
*hb0231*
HOUSE BILL 231
Q2 3lr1058
HB 310/22 – W&M
By: Delegates Boyce, Addison, Amprey, Attar, Bridges, Clippinger, Conaway,
Edelson, Embry, R. Lewis, Rosenberg, Smith, Wells, and Young
Introduced and read first time: January 23, 2023
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: March 9, 2023
CHAPTER ______
AN ACT concerning 1
Baltimore City – Property Taxes – Authority to Set a Special Rates Rate for 2
Vacant and Abandoned Property 3
FOR the purpose of authorizing the Mayor and City Council of Baltimore City to set a 4
special property tax rates, under certain circumstances, for any class or subclass of 5
real property that is subject to the county property tax rate for certain vacant and 6
abandoned property; and generally relating to a special property tax rates for classes 7
and subclasses of real property that are subject to the county property tax rate for 8
vacant and abandoned property. 9
BY repealing and reenacting, with amendments, 10
Article – Tax – Property 11
Section 6–302 12
Annotated Code of Maryland 13
(2019 Replacement Volume and 2022 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
6–302. 18
(a) Except as otherwise provided in this section and after complying with § 6–305 19 2 HOUSE BILL 231
of this subtitle, in each year after the date of finality and before the following July 1, the 1
Mayor and City Council of Baltimore City or the governing body of each county annually 2
shall set the tax rate for the next taxable year on all assessments of property subject to that 3
county’s property tax. 4
(b) (1) Except as provided in subsection (c) of this section[,] AND §§ 6–305 and 5
6–306 of this subtitle [and § 6–203 of this title]: 6
(i) there shall be a single county property tax rate for all real 7
property subject to county property tax except for operating real property described in § 8
8–109(c) of this article; and 9
(ii) the county tax rate applicable to personal property and the 10
operating real property described in § 8–109(c) of this article shall be no more than 2.5 11
times the rate for real property. 12
(2) Paragraph (1) of this subsection does not affect a special rate prevailing 13
in a taxing district or part of a county. 14
[(c) (1) Intangible personal property is subject to county property tax as 15
otherwise provided in this title at a rate set annually, if: 16
(i) the intangible personal property has paid interest or dividends 17
during the 12 months that precede the date of finality; 18
(ii) interest or dividends were withheld on the intangible personal 19
property during the 12 months that precede the date of finality to avoid the tax under this 20
subsection; 21
(iii) the intangible personal property consists of newly issued bonds, 22
certificates of indebtedness, or evidences of debt on which interest is not in default; or 23
(iv) a stock dividend has been declared on the intangible personal 24
property during the 12 months that precede the date of finality. 25
(2) The county tax rate for the intangible personal property is 30 cents for 26
each $100 of assessment.] 27
(C) IF NOT OTHERWISE PROH IBITED UNDER THIS AR TICLE, THE THE 28
MAYOR AND CITY COUNCIL OF BALTIMORE CITY MAY SET A SPECIAL RATES RATE 29
FOR ANY CLASS OR SUBCLASS OF REAL PROPERTY THAT IS SUB JECT TO THE COUNTY 30
PROPERTY TAX A VACANT LOT OR IMPR OVED PROPERTY CITED AS VACANT AND 31
UNFIT FOR HABITATION OR OTHER AUTHORIZED USE ON A HOUSING OR B UILDING 32
VIOLATION NOTICE . 33
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 34 HOUSE BILL 231 3
1, 2023, and shall be applicable to all taxable years beginning after June 30, 2023. 1
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.