WES MOORE, Governor Ch. 277
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Chapter 277
(House Bill 2)
AN ACT concerning
Baltimore City – Property Taxes – Authority of Counties to Establish a Subclass
and Set a Special Rate for Vacant and Abandoned Property
FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the
governing body of a county to establish, by law, a subclass of real property consisting
of certain vacant and abandoned property and to set a special property tax rate for
certain vacant and abandoned property; and generally relating to a special property
tax rate for vacant and abandoned property.
BY adding to
Article – Tax – Property
Section 6–202.1
Annotated Code of Maryland
(2019 Replacement Volume and 2023 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 6–302
Annotated Code of Maryland
(2019 Replacement Volume and 2023 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
6–202.1.
THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING
BODY OF A COUNTY MAY ESTABLISH, BY LAW, A SUBCLASS OF REAL P ROPERTY
CONSISTING OF VACANT LOTS OR IMPROVED PRO PERTY CITED AS VACAN T AND
UNFIT FOR HABITATION OR OTHER AUTHORIZED USE ON A HOUSING OR BUILDING
VIOLATION NOTICE .
6–302.
(a) Except as otherwise provided in this section and after complying with § 6–305
of this subtitle, in each year after the date of finality and before the following July 1, the
Mayor and City Council of Baltimore City or the governing body of each county annually Ch. 277 2024 LAWS OF MARYLAND
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shall set the tax rate for the next taxable year on all assessments of property subject to that
county’s property tax.
(b) (1) Except as provided in subsection (c) of this section[,] AND §§ 6–305 and
6–306 of this subtitle [and § 6–203 of this title]:
(i) there shall be a single county property tax rate for all real
property subject to county property tax except for operating real property described in §
8–109(c) of this article; and
(ii) the county tax rate applicable to personal property and the
operating real property described in § 8–109(c) of this article shall be no more than 2.5
times the rate for real property.
(2) Paragraph (1) of this subsection does not affect a special rate prevailing
in a taxing district or part of a county.
[(c) (1) Intangible personal property is subject to county property tax as
otherwise provided in this title at a rate set annually, if:
(i) the intangible personal property has paid interest or dividends
during the 12 months that precede the date of finality;
(ii) interest or dividends were withheld on the intangible personal
property during the 12 months that precede the date of finality to avoid the tax under this
subsection;
(iii) the intangible personal property consists of newly issued bonds,
certificates of indebtedness, or evidences of debt on which interest is not in default; or
(iv) a stock dividend has been declared on the intangible personal
property during the 12 months that precede the date of finality.
(2) The county tax rate for the intangible personal property is 30 cents for
each $100 of assessment.]
(C) (1) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY MAY SET A SPECIAL RATE FOR A VACANT LOT OR
IMPROVED PROPERTY CI TED AS VACANT AND UN FIT FOR HABITATION OR OTHER
AUTHORIZED USE ON A HOUSING OR BUILDING VIOLATION NOTICE .
(2) ON OR BEFORE DECEMBER 1 EACH YEAR, THE MAYOR AND CITY
COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY THA T
ENACTS A SPECIAL RAT E UNDER PARAGRAPH (1) OF THIS SU BSECTION SHALL
REPORT TO THE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT AND , WES MOORE, Governor Ch. 277
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IN ACCORDANCE WITH § 2–1257 OF THE STATE GOVERNMENT ARTICLE, TO THE
GENERAL ASSEMBLY ON:
(I) THE SPECIAL RATE SET UNDER PARAGRAPH (1) OF THIS
SUBSECTION;
(II) THE NUMBER OF PROPER TIES TO WHICH THE SP ECIAL RATE
APPLIES;
(III) THE REVENUE CHANGE R ESULTING FROM THE SP ECIAL
RATE;
(IV) THE USE OF THE REVEN UE FROM THE SPECIAL RATE; AND
(V) WHETHER PROPERTIES S UBJECT TO THE SPECIA L RATE ARE
VIABLE FOR ADAPTIVE REUSE , AS DEFINED IN § 1–102 OF THE HOUSING AND
COMMUNITY DEVELOPMENT ARTICLE, AND PLANS TO CONVERT VIABLE
PROPERTIES.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2024, and shall be applicable to all taxable years beginning after June 30, 2024.
Approved by the Governor, April 25, 2024.