EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb1343*
HOUSE BILL 1343
Q2 5lr2632
By: Delegates D. Jones, Bagnall, and Behler
Introduced and read first time: February 7, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Anne Arundel County – Property Tax – Day Care Centers and Child Care 2
Centers 3
FOR the purpose of exempting personal property used in connection with certain large 4
family child care homes from valuation and taxation in Anne Arundel County; 5
authorizing the governing body of Anne Arundel County or the governing body of a 6
municipal corporation in Anne Arundel County to grant, by law, a property tax credit 7
against the real property tax owed on the portion of real property used for certain 8
child care centers and day care centers; and generally relating to property tax credits 9
and exemptions for child care centers and day care centers. 10
BY repealing and reenacting, with amendments, 11
Article – Tax – Property 12
Section 7–227 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2024 Supplement) 15
BY adding to 16
Article – Tax – Property 17
Section 9–303(b)(8) and (9) 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2024 Supplement) 20
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
That the Laws of Maryland read as follows: 22
Article – Tax – Property 23
7–227. 24
2 HOUSE BILL 1343
(a) Except for personal property used in connection with a business, occupation, 1
or profession, personal property owned by an individual and located at the individual’s 2
place of residence is not subject to valuation or to property tax. 3
(b) (1) Notwithstanding subsection (a) of this section, personal property is not 4
subject to valuation or to property tax if the personal property is: 5
[(1)] (I) owned by an individual; 6
[(2)] (II) located at the individual’s place of residence; and 7
[(3)] (III) used in connection with a family child care home that is 8
registered under [Title 5, Subtitle 5, Part V of the Family Law Article] TITLE 9.5, 9
SUBTITLE 3 OF THE EDUCATION ARTICLE. 10
(2) IN ANNE ARUNDEL COUNTY, NOTWITHSTANDING SUBS ECTION 11
(A) OF THIS SECTION, PERSONAL PROPERTY IS NOT SUBJECT TO VALUA TION OR TO 12
PROPERTY TAX IF THE PERSONAL PROPERTY IS : 13
(I) OWNED BY AN INDIVIDU AL; 14
(II) LOCATED AT THE INDIV IDUAL’S PLACE OF RESIDENCE ; AND 15
(III) USED IN CONNECTION W ITH A LARGE FAMILY C HILD CARE 16
HOME THAT IS REGISTE RED UNDER TITLE 9.5, SUBTITLE 3 OF THE EDUCATION 17
ARTICLE. 18
(c) (1) Notwithstanding subsection (a) of this section, personal property is not 19
subject to valuation or to property tax if: 20
(i) the personal property is owned by an individual and is used in 21
connection with a business, occupation, or profession that is located at the individual’s 22
principal residence; and 23
(ii) the sum total of the personal property, excluding vehicles exempt 24
under § 7–230 of this subtitle, had a total original cost of less than $20,000. 25
(2) If the individual attests to owning a sum total of personal property with 26
an original cost of less than $20,000, the Department may not: 27
(i) collect personal property information from the individual; or 28
(ii) require the individual to submit a personal property tax return. 29
9–303. 30
HOUSE BILL 1343 3
(b) (8) (I) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 1
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY GRANT, BY LAW, A 2
PROPERTY TAX CREDIT AGAINST THE COUNTY O R MUNICIPAL CORPORAT ION 3
PROPERTY TAX IMPOSED ON THAT PORTION OF T HE REAL PROPERTY ON WHICH AN 4
IMPROVEMENT IS SUBST ANTIALLY COMPLETED I F: 5
1. THE PROPERTY IS OWNED BY A BUSINESS HAVING AT 6
LEAST 25 EMPLOYEES; AND 7
2. THE IMPROVEMENT CONT AINS AN AREA SET ASI DE 8
AND DEDICATED EXCLUS IVELY FOR A CHILD CA RE CENTER THAT IS : 9
A. REGISTERED AS A FAMI LY CHILD CARE HOME O R 10
LARGE FAMILY CHILD C ARE HOME UNDER TITLE 9.5, SUBTITLE 3 OF THE 11
EDUCATION ARTICLE; OR 12
B. LICENSED AS A CHILD CARE CENTER UNDER TITLE 13
9.5, SUBTITLE 4 OF THE EDUCATION ARTICLE. 14
(II) THE AMOUNT OF THE ANN UAL CREDIT MAY NOT E XCEED 15
$10,000 OR THE AMOUNT OF COU NTY OR MUNICIPAL COR PORATION PROPERTY TAX 16
ATTRIBUTABLE TO THAT PORTION OF PROPERTY FOR WHICH THE CREDIT WAS 17
GRANTED, WHICHEVER IS LESS . 18
(III) SUBJECT TO SUB PARAGRAPH (II) OF THIS PARAGRAPH , THE 19
GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF A MUNICI PAL CORPORATION 20
IN ANNE ARUNDEL COUNTY MAY PROVIDE, BY LAW, FOR: 21
1. THE AMOUNT AND DURAT ION OF THE PROPERTY TAX 22
CREDIT UNDER THIS PARAGRAPH ; AND 23
2. ANY OTHER PROVISION NECESSARY TO CARRY O UT 24
THE PROPERTY TAX CRE DIT UNDER THIS PARAGRAPH . 25
(9) (I) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 26
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY GRANT, BY LAW, A 27
PROPERTY TAX CREDIT AGAINST THE COUNTY O R MUNICIPAL CORPORAT ION 28
PROPERTY TAX IMPOSED ON THAT PORTION OF R EAL PROPERTY , INCLUDING ANY 29
IMPROVEMENT, THAT CONTAINS AN ARE A SET ASIDE AND DEDI CATED EXCLUSIVELY 30
FOR A DAY CARE CENTE R THAT IS: 31
4 HOUSE BILL 1343
1. REGISTERED AS A FAMI LY CHILD CARE HOME O R 1
LARGE FAMILY CHILD C ARE HOME UNDER TITLE 9.5, SUBTITLE 3 OF THE 2
EDUCATION ARTICLE; 3
2. LICENSED AS A CHILD CARE CENTER UNDER TITLE 4
9.5, SUBTITLE 4 OF THE EDUCATION ARTICLE; 5
3. LICENSED AS A DAY CA RE CENTER FOR THE EL DERLY 6
UNDER TITLE 14, SUBTITLE 2 OF THE HEALTH – GENERAL ARTICLE; OR 7
4. LICENSED AS A DAY CA RE CENTER FOR ADULTS 8
UNDER TITLE 14, SUBTITLE 3 OF THE HEALTH – GENERAL ARTICLE. 9
(II) THE AMOUNT OF THE ANN UAL CREDIT MAY NOT E XCEED 10
$10,000 OR THE AMOUNT OF COU NTY OR MUNICIPAL COR PORATION PROPERTY TA X 11
ATTRIBUTABLE TO THAT PORTION OF PROPERTY FOR WHICH THE CREDIT WAS 12
GRANTED, WHICHEVER IS LESS . 13
(III) SUBJECT TO SUB PARAGRAPH (II) OF THIS PARAGRAPH , THE 14
GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF A MUNICI PAL CORPORATION 15
IN ANNE ARUNDEL COUNTY MAY PROVIDE, BY LAW, FOR: 16
1. THE AMOUNT OF THE PR OPERTY TAX CREDIT UN DER 17
THIS PARAGRAPH ; 18
2. THE DURATION OF A PR OPERTY TAX CREDIT UN DER 19
THIS PARAGRAPH ; AND 20
3. ANY OTHER PROVISION NECESSARY TO CARRY O UT 21
THIS PARAGRAPH . 22
(IV) A CREDIT UNDER THIS PARAGRAPH MAY NOT BE GRANTED 23
IF THE REAL PROPERTY QUALIFIES FOR A CRED IT UNDER PARAGRAPH (8) OF THIS 24
SUBSECTION. 25
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 26
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 27