| 1 | 1 | | |
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| 2 | 2 | | |
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| 3 | 3 | | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. |
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| 4 | 4 | | [Brackets] indicate matter deleted from existing law. |
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| 5 | 5 | | *hb1178* |
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| 6 | 6 | | |
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| 7 | 7 | | HOUSE BILL 1178 |
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| 8 | 8 | | Q2 5lr3375 |
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| 9 | 9 | | |
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| 10 | 10 | | By: Delegates Young, Addison, Amprey, Boyce, Edelson, Embry, R. Lewis, Ruff, |
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| 11 | 11 | | and Smith |
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| 12 | 12 | | Introduced and read first time: February 6, 2025 |
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| 13 | 13 | | Assigned to: Ways and Means |
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| 14 | 14 | | |
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| 15 | 15 | | A BILL ENTITLED |
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| 16 | 16 | | |
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| 17 | 17 | | AN ACT concerning 1 |
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| 18 | 18 | | |
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| 19 | 19 | | Baltimore City – Property Taxes – Authority to Set Special Rates 2 |
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| 20 | 20 | | |
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| 21 | 21 | | FOR the purpose of authorizing the Mayor and City Council of Baltimore City to set special 3 |
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| 22 | 22 | | property tax rates for any class or subclass of property that is subject to the county 4 |
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| 23 | 23 | | property tax; and generally relating to special property tax rates in Baltimore City. 5 |
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| 24 | 24 | | |
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| 25 | 25 | | BY repealing and reenacting, with amendments, 6 |
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| 26 | 26 | | Article – Tax – Property 7 |
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| 27 | 27 | | Section 6–302 8 |
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| 28 | 28 | | Annotated Code of Maryland 9 |
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| 29 | 29 | | (2019 Replacement Volume and 2024 Supplement) 10 |
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| 30 | 30 | | |
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| 31 | 31 | | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11 |
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| 32 | 32 | | That the Laws of Maryland read as follows: 12 |
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| 33 | 33 | | |
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| 34 | 34 | | Article – Tax – Property 13 |
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| 35 | 35 | | |
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| 36 | 36 | | 6–302. 14 |
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| 37 | 37 | | |
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| 38 | 38 | | (a) (1) Except as otherwise provided in this section and after complying with § 15 |
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| 39 | 39 | | 6–305 of this subtitle, in each year after the date of finality and before the following July 1, 16 |
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| 40 | 40 | | the Mayor and City Council of Baltimore City or the governing body of each county annually 17 |
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| 41 | 41 | | shall set the tax rate for the next taxable year on all assessments of property subject to that 18 |
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| 42 | 42 | | county’s property tax. 19 |
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| 43 | 43 | | |
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| 44 | 44 | | (2) UNLESS OTHERWISE PROHIBITED BY THIS ARTICLE, THE MAYOR 20 |
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| 45 | 45 | | AND CITY COUNCIL OF BALTIMORE CITY MAY SET SPECIAL RATES FOR ANY CLASS 21 |
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| 46 | 46 | | OR SUBCLASS OF PROPERTY THAT IS SUBJECT TO THE COUNT Y PROPERTY TAX . 22 |
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| 47 | 47 | | 2 HOUSE BILL 1178 |
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| 48 | 48 | | |
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| 49 | 49 | | |
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| 50 | 50 | | (b) (1) Except as provided in subsection (c) of this section, PARAGRAPH (3) 1 |
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| 51 | 51 | | OF THIS SUBSECTION , and §§ 6–305 and 6–306 of this subtitle: 2 |
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| 52 | 52 | | |
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| 53 | 53 | | (i) there shall be a single county property tax rate for all real 3 |
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| 54 | 54 | | property subject to county property tax except for operating real property described in § 4 |
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| 55 | 55 | | 8–109(c) of this article; and 5 |
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| 56 | 56 | | |
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| 57 | 57 | | (ii) the county tax rate applicable to personal property and the 6 |
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| 58 | 58 | | operating real property described in § 8–109(c) of this article shall be no more than 2.5 7 |
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| 59 | 59 | | times the rate for real property. 8 |
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| 60 | 60 | | |
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| 61 | 61 | | (2) Paragraph (1) of this subsection does not affect a special rate prevailing 9 |
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| 62 | 62 | | in a taxing district or part of a county. 10 |
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| 63 | 63 | | |
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| 64 | 64 | | (3) PARAGRAPH (1) OF THIS SUBSECTION D OES NOT APPLY TO A 11 |
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| 65 | 65 | | SPECIAL PROPERTY TAX RATE SET BY THE MAYOR AND CITY COUNCIL OF 12 |
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| 66 | 66 | | BALTIMORE CITY UNDER SUBSECTION (A)(2) OF THIS SECTION. 13 |
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| 67 | 67 | | |
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| 68 | 68 | | (c) (1) The Mayor and City Council of Baltimore City or the governing body of 14 |
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| 69 | 69 | | a county may set a special rate for a vacant lot or improved property cited as vacant and 15 |
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| 70 | 70 | | unfit for habitation or other authorized use on a housing or building violation notice. 16 |
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| 71 | 71 | | |
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| 72 | 72 | | (2) On or before December 1 each year, the Mayor and City Council of 17 |
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| 73 | 73 | | Baltimore City or the governing body of a county that enacts a special rate under paragraph 18 |
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| 74 | 74 | | (1) of this subsection shall report to the Department of Housing and Community 19 |
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| 75 | 75 | | Development and, in accordance with § 2–1257 of the State Government Article, to the 20 |
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| 76 | 76 | | General Assembly on: 21 |
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| 77 | 77 | | |
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| 78 | 78 | | (i) the special rate set under paragraph (1) of this subsection; 22 |
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| 79 | 79 | | |
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| 80 | 80 | | (ii) the number of properties to which the special rate applies; 23 |
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| 81 | 81 | | |
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| 82 | 82 | | (iii) the revenue change resulting from the special rate; 24 |
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| 83 | 83 | | |
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| 84 | 84 | | (iv) the use of the revenue from the special rate; and 25 |
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| 85 | 85 | | |
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| 86 | 86 | | (v) whether properties subject to the special rate are viable for 26 |
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| 87 | 87 | | adaptive reuse, as defined in § 1–102 of the Housing and Community Development Article, 27 |
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| 88 | 88 | | and plans to convert viable properties. 28 |
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| 89 | 89 | | |
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| 90 | 90 | | SECTION 2. AND BE IT FURTHER ENACTED, Th at this Act shall take effect June 29 |
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| 91 | 91 | | 1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 30 |
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