MD
Maryland House Bill HB444

Maryland 2023 Regular Session

Maryland House Bill HB444 Compare Versions

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1- WES MOORE, Governor Ch. 208
21
3-– 1 –
4-Chapter 208
5-(House Bill 444)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
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+ *hb0444*
89
9-Prince George’s County – Payment in Lieu of Taxes Agreements – Low–Income
10-Housing
10+HOUSE BILL 444
11+Q2 3lr1426
1112
12-PG 403–23
13+By: Prince George’s County Delegation
14+Introduced and read first time: January 30, 2023
15+Assigned to: Ways and Means
16+Committee Report: Favorable with amendments
17+House action: Adopted
18+Read second time: March 9, 2023
1319
14-FOR the purpose of authorizing the governing body of Prince George’s County to enter into
15-a payment in lieu of taxes agreement with an owner of real property that is used for
16-low–income housing that is financed through the county’s Right of First Refusal
17-program or acquired, constructed, or rehabilitated for the purpose of operating the
18-low–income housing; and generally relating to payment in lieu of taxes agreements
19-for low–income housing in Prince George’s County.
20+CHAPTER ______
2021
21-BY repealing and reenacting, with amendments,
22- Article – Tax – Property
23-Section 7–506.3
24- Annotated Code of Maryland
25- (2019 Replacement Volume and 2022 Supplement)
22+AN ACT concerning 1
2623
27- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
28-That the Laws of Maryland read as follows:
24+Prince George’s County – Payment in Lieu of Taxes Agreements – Low–Income 2
25+Housing 3
2926
30-Article – Tax – Property
27+PG 403–23 4
3128
32-7–506.3.
29+FOR the purpose of authorizing the governing body of Prince George’s County to enter into 5
30+a payment in lieu of taxes agreement with an owner of real property that is used for 6
31+low–income housing that is financed through the county’s Right of First Refusal 7
32+program or acquired, constructed, or rehabilitated for the purpose of operating the 8
33+low–income housing; and generally relating to payment in lieu of taxes agreements 9
34+for low–income housing in Prince George’s County. 10
3335
34- (a) (1) In this subsection, “service facilities” includes nondwelling commercial
35-and community facilities, community rooms, dining halls, infirmaries, child and adult day
36-care facilities, and drug rehabilitation facilities.
36+BY repealing and reenacting, with amendments, 11
37+ Article – Tax – Property 12
38+Section 7–506.3 13
39+ Annotated Code of Maryland 14
40+ (2019 Replacement Volume and 2022 Supplement) 15
3741
38- (2) In Prince George’s County, real property may be exempt from county
39-property tax if:
42+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
43+That the Laws of Maryland read as follows: 17
4044
41- (i) the real property is owned by a person engaged in constructing
42-or operating housing structures or projects;
45+Article – Tax – Property 18
4346
44- (ii) the real property is used for a housing structure or project that:
47+7–506.3. 19
48+ 2 HOUSE BILL 444
4549
46- 1. is acquired, constructed, or rehabilitated under a federal,
47-State, or local government program that:
48- Ch. 208 2023 LAWS OF MARYLAND
4950
50-– 2 –
51- A. funds construction or rehabilitation or insures the
52-financing of construction or rehabilitation in whole or in part, including a housing
53-investment trust; or
51+ (a) (1) In this subsection, “service facilities” includes nondwelling commercial 1
52+and community facilities, community rooms, dining halls, infirmaries, child and adult day 2
53+care facilities, and drug rehabilitation facilities. 3
5454
55- B. provides interest subsidy, rent subsidy, or rent
56-supplements; or
55+ (2) In Prince George’s County, real property may be exempt from county 4
56+property tax if: 5
5757
58- 2. is acquired OR FINANCED under the Right of First Refusal
59-program under Subtitle 13, Division 14 of the Prince George’s County Code; OR
58+ (i) the real property is owned by a person engaged in constructing 6
59+or operating housing structures or projects; 7
6060
61- 3. IS ACQUIRED, CONSTRUCTED , OR REHABILITATED
62-FOR THE PURPOSE OF O PERATING RENTAL HOUS ING FOR LOWER INCOME PERSONS;
61+ (ii) the real property is used for a housing structure or project that: 8
6362
64- (iii) the owner and the governing body of Prince George’s County
65-agree that the owner shall pay a negotiated amount in lieu of the applicable county property
66-tax; and
63+ 1. is acquired, constructed, or rehabilitated under a federal, 9
64+State, or local government program that: 10
6765
68- (iv) the owner of the real property:
66+ A. funds construction or rehabilitation or insures the 11
67+financing of construction or rehabilitation in whole or in part, including a housing 12
68+investment trust; or 13
6969
70- 1. A. agrees to commence or continue to maintain the
71-real property as rental housing for lower income persons under the requirements of the
72-government programs described in item (ii) of this paragraph; and
70+ B. provides interest subsidy, rent subsidy, or rent 14
71+supplements; or 15
7372
74- B. agrees to renew any annual contributions contract or other
75-agreement for rental subsidy or supplement; or
73+ 2. is acquired OR FINANCED under the Right of First Refusal 16
74+program under Subtitle 13, Division 14 of the Prince George’s County Code; OR 17
7675
77- 2. enters into an agreement with the governing body of
78-Prince George’s County to allow the entire property or the portion of the property that was
79-maintained for lower income persons to remain as housing for lower income persons for a
80-term of at least 5 years.
76+ 3. IS ACQUIRED, CONSTRUCTED , OR REHABILITATED 18
77+FOR THE PURPOSE OF O PERATING RENTAL HOUS ING FOR LOWER INCOME PERSONS; 19
8178
82- (3) If the structure and facilities of the real property are used
83-predominantly for residential purposes, the real property may contain service facilities to
84-serve its occupants and the surrounding neighborhood.
79+ (iii) the owner and the governing body of Prince George’s County 20
80+agree that the owner shall pay a negotiated amount in lieu of the applicable county property 21
81+tax; and 22
8582
86- (b) Real property described in subsection (a) of this section is exempt when the
87-requirements of subsection (a) of this section are met.
83+ (iv) the owner of the real property: 23
8884
89- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
90-1, 2023.
85+ 1. A. agrees to commence or continue to maintain the 24
86+real property as rental housing for lower income persons under the requirements of the 25
87+government programs described in item (ii) of this paragraph; and 26
9188
92-Approved by the Governor, April 24, 2023.
89+ B. agrees to renew any annual contributions contract or other 27
90+agreement for rental subsidy or supplement; or 28
91+
92+ 2. enters into an agreement with the governing body of 29
93+Prince George’s County to allow the entire property or the portion of the property that was 30
94+maintained for lower income persons to remain as housing for lower income persons for a 31
95+term of at least 5 years. 32
96+ HOUSE BILL 444 3
97+
98+
99+ (3) If the structure and facilities of the real property are used 1
100+predominantly for residential purposes, the real property may contain service facilities to 2
101+serve its occupants and the surrounding neighborhood. 3
102+
103+ (b) Real property described in subsection (a) of this section is exempt when the 4
104+requirements of subsection (a) of this section are met. 5
105+
106+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 6
107+1, 2023. 7
108+
109+
110+
111+
112+Approved:
113+________________________________________________________________________________
114+ Governor.
115+________________________________________________________________________________
116+ Speaker of the House of Delegates.
117+________________________________________________________________________________
118+ President of the Senate.