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