Maryland 2024 Regular Session

Maryland Senate Bill SB1147

Introduced
2/10/24  

Caption

Howard County - Payment in Lieu of Taxes Agreements - Moderate Income Housing Ho. Co. 8-24

Impact

The enactment of SB1147 is poised to adjust the statutory framework concerning how moderate income housing is treated in Howard County, particularly regarding taxation. By enabling property owners to negotiate a payment in lieu of taxes, the bill would create a financial pathway for the development of more affordable housing units, which is critical in an area facing housing affordability issues. Furthermore, this legislation would provide a structured approach to how these agreements are managed by mandating that the County Executive regularly publish and reevaluate the methodology used to calculate the negotiated payment amounts, thus enhancing transparency and accountability in the process.

Summary

Senate Bill 1147 aims to authorize the owners of real property in Howard County to enter into payment in lieu of taxes agreements with the county's governing body for the purpose of maintaining moderate income housing units. This legislation seeks to promote the development and sustainability of affordable housing options for lower-income households by providing fiscal incentives to property owners who exceed local requirements for moderate income housing. The bill determines that properties may be exempt from county property tax if property owners negotiate a specific payment amount rather than the standard tax, conditioned upon maintaining a certain number of housing units for moderate income residents.

Contention

While SB1147 is primarily aimed at increasing moderate income housing, opposition may arise from concerns over potential mismanagement of tax revenues and the effectiveness of the negotiated payment structures. Critics might argue that such agreements could lead to fluctuations in funding for public services if property tax revenues decrease significantly. Additionally, there may be apprehension about whether the agreements will solely benefit landlords rather than providing real solutions to housing shortages. Thus, the balance between incentivizing developers and ensuring adequate housing opportunities for the intended low-income populations remains a critical point of discussion as this bill progresses.

Companion Bills

MD HB1357

Crossfiled Howard County - Payment in Lieu of Taxes Agreements - Moderate Income Housing Ho. Co. 8-24

Previously Filed As

MD HB444

Prince George's County - Payment in Lieu of Taxes Agreements - Low-Income Housing PG 403-23

MD HB765

Property and Income Taxes - Credits for Construction and Purchase of Housing in Western Maryland

MD HB310

Environment and Energy - Investment in Communities With Low- to Moderate-Income Households

MD SB746

Mobile and Manufactured Homes - Relocation Plans and Sales of Communities (Manufactured Housing Modernization Act of 2023)

MD HB211

Rental Housing Fund, Calculation of Taxable Income, and Transfer Tax - Alterations (Affordable Housing Investment Act)

MD HB23

Mobile and Manufactured Homes - Relocation Plans and Sales of Communities (Manufactured Housing Modernization Act of 2023)

MD HB561

Town of Mount Airy (Carroll County and Frederick County) - Urban Renewal Authority

MD SB313

Town of Mount Airy (Carroll County and Frederick County) - Urban Renewal Authority

MD HB331

Real Property - Cooperative Housing Corporations, Condominiums, and Homeowners Associations - Virtual Meetings

MD HB908

Electricity - Community Solar Energy Generating Systems Program and Property Taxes

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HI HB1398

Relating To Property.