Maryland 2024 Regular Session

Maryland Senate Bill SB769

Introduced
2/1/24  
Refer
2/1/24  
Report Pass
3/8/24  
Engrossed
3/14/24  
Refer
3/15/24  
Report Pass
4/5/24  
Enrolled
4/8/24  
Chaptered
5/16/24  

Caption

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

Impact

The passage of SB769 would empower Frederick County's governing body to tailor the property tax credit based on local needs, offering potential financial relief for property owners who invest in historic property improvements. This change may stimulate economic activity in the region by attracting individuals and businesses to enhance historic properties, which can further contribute to the county’s cultural and historical preservation efforts while also increasing property values in these areas.

Summary

Senate Bill 769 aims to modify the current property tax credit system for properties located in historic districts within Frederick County, Maryland. The bill repeals certain requirements regarding the amount and duration of the tax credit available to the Emmitsburg Civic Association and similar entities. By allowing the governing body of Frederick County to establish the parameters of the tax credit, the bill seeks to enhance incentives for property improvements and renovation within designated historic areas, thereby promoting preservation and community development.

Sentiment

The sentiment around SB769 appears to be positive, with a general agreement among supporters that the flexibility in the tax credit system will lead to favorable outcomes for property owners and the community alike. Advocates of the bill argue that reforming the existing property tax credit provisions will foster a stronger commitment to maintaining and improving historic districts, making them more appealing to residents and potential investors.

Contention

While the overall sentiment is supportive, some potential points of contention might emerge regarding the governance of the new tax system. Critics could argue that allowing local authorities to define the credit's parameters may lead to inconsistencies or favoritism in awarding credits, possibly disadvantaging certain property owners. Moreover, there may be concerns about the financial implications for local government revenues as a result of potentially expanded tax credits, necessitating a careful balance between economic incentives and fiscal responsibility.

Companion Bills

MD HB740

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

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.