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.
Italics indicate opposite chamber/conference committee amendments.
*hb0002*
HOUSE BILL 2
Q2 (4lr0817)
ENROLLED BILL
— Ways and Means/Budget and Taxation —
Introduced by Delegates Boyce, Clippinger, Conaway, and R. Lewis
Read and Examined by Proofreaders:
_______________________________________________
Proofreader.
_______________________________________________
Proofreader.
Sealed with the Great Seal and presented to the Governor, for his approval this
_______ day of _______________ at ________________________ o’clock, ________M.
______________________________________________
Speaker.
CHAPTER ______
AN ACT concerning 1
Baltimore City – Property Taxes – Authority of Counties to Establish a Subclass 2
and Set a Special Rate for Vacant and Abandoned Property 3
FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the 4
governing body of a county to establish, by law, a subclass of real property consisting 5
of certain vacant and abandoned property and to set a special property tax rate for 6
certain vacant and abandoned property; and generally relating to a special property 7
tax rate for vacant and abandoned property. 8
BY adding to 9
Article – Tax – Property 10
Section 6–202.1 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2023 Supplement) 13
2 HOUSE BILL 2
BY repealing and reenacting, with amendments, 1
Article – Tax – Property 2
Section 6–302 3
Annotated Code of Maryland 4
(2019 Replacement Volume and 2023 Supplement) 5
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
That the Laws of Maryland read as follows: 7
Article – Tax – Property 8
6–202.1. 9
THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING 10
BODY OF A COUNTY MAY ESTABLISH, BY LAW, A SUBCLASS OF REAL P ROPERTY 11
CONSISTING OF VACANT LOTS OR IMPROVED PRO PERTY CITED AS VACAN T AND 12
UNFIT FOR HABITATION OR OTHER AUTHORIZED USE ON A HOUSING OR BUILDING 13
VIOLATION NOTICE . 14
6–302. 15
(a) Except as otherwise provided in this section and after complying with § 6–305 16
of this subtitle, in each year after the date of finality and before the following July 1, the 17
Mayor and City Council of Baltimore City or the governing body of each county annually 18
shall set the tax rate for the next taxable year on all assessments of property subject to that 19
county’s property tax. 20
(b) (1) Except as provided in subsection (c) of this section[,] AND §§ 6–305 and 21
6–306 of this subtitle [and § 6–203 of this title]: 22
(i) there shall be a single county property tax rate for all real 23
property subject to county property tax except for operating real property described in § 24
8–109(c) of this article; and 25
(ii) the county tax rate applicable to personal property and the 26
operating real property described in § 8–109(c) of this article shall be no more than 2.5 27
times the rate for real property. 28
(2) Paragraph (1) of this subsection does not affect a special rate prevailing 29
in a taxing district or part of a county. 30
[(c) (1) Intangible personal property is subject to county property tax as 31
otherwise provided in this title at a rate set annually, if: 32
(i) the intangible personal property has paid interest or dividends 33
during the 12 months that precede the date of finality; 34 HOUSE BILL 2 3
(ii) interest or dividends were withheld on the intangible personal 1
property during the 12 months that precede the date of finality to avoid the tax under this 2
subsection; 3
(iii) the intangible personal property consists of newly issued bonds, 4
certificates of indebtedness, or evidences of debt on which interest is not in default; or 5
(iv) a stock dividend has been declared on the intangible personal 6
property during the 12 months that precede the date of finality. 7
(2) The county tax rate for the intangible personal property is 30 cents for 8
each $100 of assessment.] 9
(C) (1) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 10
GOVERNING BODY OF A COUNTY MAY SET A SPECIAL RATE FOR A VACANT LOT OR 11
IMPROVED PROPERTY CI TED AS VACANT AND UN FIT FOR HABITATION O R OTHER 12
AUTHORIZED USE ON A HOUSING OR BUILDING VIOLATION NOTICE . 13
(2) ON OR BEFORE DECEMBER 1 EACH YEAR, THE MAYOR AND CITY 14
COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY THA T 15
ENACTS A SPECIAL RAT E UNDER PARAGRAPH (1) OF THIS SUBSECTION S HALL 16
REPORT TO THE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT A ND, 17
IN ACCORDANCE WITH § 2–1257 OF THE STATE GOVERNMENT ARTICLE, TO THE 18
GENERAL ASSEMBLY ON: 19
(I) THE SPECIAL RATE SET UNDER PARAGRAPH (1) OF THIS 20
SUBSECTION; 21
(II) THE NUMBER OF PROPER TIES TO WHICH THE SP ECIAL RATE 22
APPLIES; 23
(III) THE REVENUE CH ANGE RESULTING FROM THE SPECIAL 24
RATE; 25
(IV) THE USE OF THE REVEN UE FROM THE SPECIAL RATE; AND 26
(V) WHETHER PROPERTIES S UBJECT TO THE SPECIA L RATE ARE 27
VIABLE FOR ADAPTIVE REUSE, AS DEFINED IN § 1–102 OF THE HOUSING AND 28
COMMUNITY DEVELOPMENT ARTICLE, AND PLANS TO CONVERT VIABLE 29
PROPERTIES. 30
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 31
1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024. 32