Maryland 2024 Regular Session

Maryland House Bill HB740

Introduced
1/31/24  
Refer
1/31/24  
Report Pass
3/12/24  
Engrossed
3/15/24  

Caption

Frederick County - Property Tax Credit for Property Located in Historic District - Alterations

Impact

The enactment of HB740 will potentially provide a financial incentive for property owners in historic districts to make improvements to their buildings, promoting the preservation of local history and architecture. This move is designed to encourage the revitalization of historic areas which may contribute positively to the overall aesthetic and cultural value of communities in Frederick County. Additionally, it seeks to streamline the process by allowing the county to establish relevant rules and eligibility criteria for the tax credits.

Summary

House Bill 740 introduces a property tax credit specifically for real property located in historic districts within Frederick County, Maryland. The bill repeals certain requirements concerning the amount and duration of the tax credit for improvements made to properties owned by the Emmitsburg Civic Association. By granting local government the authority to define the specifics of the tax credit, the bill aims to foster preservation and enhancement of historic properties, encouraging property owners to invest in their maintenance and restoration.

Sentiment

The general sentiment around HB740 has been supportive, particularly from local advocacy groups interested in the preservation of historic properties. Supporters view the bill as a pivotal step toward enhancing local economic development by improving property values and attracting tourism. However, some concerns were expressed regarding the potential fiscal implications for the county's budget due to the introduction of these tax credits, sparking discussions about the balance between preservation efforts and economic responsibility.

Contention

Notable points of contention include the need for careful consideration of how the tax credits would be structured and its impact on the county's revenue. Critics of the bill have highlighted the necessity for a defined framework to prevent misuse of the credits and to ensure that the benefits are equitably distributed. Moreover, some apprehension exists around the permanence of such tax incentives and how they will influence future financial planning at the county level.

Companion Bills

MD SB769

Crossfiled Frederick County - Property Tax Credit for Property Located in Historic District - Alterations

Previously Filed As

MD SB116

Property Tax - Municipal Corporation Business Personal Property Tax Rate and Local Government Reporting Requirements - Alterations

MD HB110

Baltimore County - Property Tax - Homeowners Property Tax Credit

MD HB450

Property Tax – Municipal Corporation Business Personal Property Tax Rate – Alterations

MD SB751

Property Tax Credit - Disabled or Fallen Law Enforcement Officer or Rescue Worker - Alterations

MD HB1113

Property Tax Credit – Disabled or Fallen Law Enforcement Officer or Rescue Worker – Alterations

MD SB952

Historic Revitalization Tax Credit – Credit Amounts and Funding – Alterations

MD SB485

Frederick County - Residential Property Sales - Contract Disclosures

MD HB1078

Prince George's County - Property Tax Credit - Offset of Annual Tax Increases PG 412-23

MD HB680

Income Tax - Student Loan Debt Relief Tax Credit - Alterations

MD HB947

Charles County - Property Tax - Credit for Volunteer Emergency Responders

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HI HB1398

Relating To Property.