EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*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
Committee Report: Favorable
House action: Adopted
Read second time: March 5, 2025
CHAPTER ______
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 2 HOUSE BILL 1343
Article – Tax – Property 1
7–227. 2
(a) Except for personal property used in connection with a business, occupation, 3
or profession, personal property owned by an individual and located at the individual’s 4
place of residence is not subject to valuation or to property tax. 5
(b) (1) Notwithstanding subsection (a) of this section, personal property is not 6
subject to valuation or to property tax if the personal property is: 7
[(1)] (I) owned by an individual; 8
[(2)] (II) located at the individual’s place of residence; and 9
[(3)] (III) used in connection with a family child care home that is 10
registered under [Title 5, Subtitle 5, Part V of the Family Law Article] TITLE 9.5, 11
SUBTITLE 3 OF THE EDUCATION ARTICLE. 12
(2) IN ANNE ARUNDEL COUNTY, NOTWITHSTANDING SUBS ECTION 13
(A) OF THIS SECTION, PERSONAL PROPERTY IS NOT SUBJECT TO VALUA TION OR TO 14
PROPERTY TAX IF THE PERSONAL PROPERTY IS : 15
(I) OWNED BY AN INDIVIDU AL; 16
(II) LOCATED AT THE INDIV IDUAL’S PLACE OF RESIDENCE ; AND 17
(III) USED IN CONNECTION W ITH A LARGE FAMILY C HILD CARE 18
HOME THAT IS REGISTE RED UNDER TITLE 9.5, SUBTITLE 3 OF THE EDUCATION 19
ARTICLE. 20
(c) (1) Notwithstanding subsection (a) of this section, personal property is not 21
subject to valuation or to property tax if: 22
(i) the personal property is owned by an individual and is used in 23
connection with a business, occupation, or profession that is located at the individual’s 24
principal residence; and 25
(ii) the sum total of the personal property, excluding vehicles exempt 26
under § 7–230 of this subtitle, had a total original cost of less than $20,000. 27
(2) If the individual attests to owning a sum total of personal property with 28
an original cost of less than $20,000, the Department may not: 29
(i) collect personal property information from the individual; or 30 HOUSE BILL 1343 3
(ii) require the individual to submit a personal property tax return. 1
9–303. 2
(b) (8) (I) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 3
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY GRANT, BY LAW, A 4
PROPERTY TAX CREDIT AGAINST THE COUNTY O R MUNICIPAL CORPORAT ION 5
PROPERTY TAX IMPOSED ON THAT PORTION OF T HE REAL PROPERTY ON WHICH AN 6
IMPROVEMENT IS SUBST ANTIALLY COMPLETED I F: 7
1. THE PROPERTY IS OWNE D BY A BUSINESS HAVI NG AT 8
LEAST 25 EMPLOYEES; AND 9
2. THE IMPROVEMENT CONT AINS AN AREA SET ASI DE 10
AND DEDICATED EXCLUS IVELY FOR A CHILD CA RE CENTER THAT IS : 11
A. REGISTERED AS A FAMILY CHILD CARE HO ME OR 12
LARGE FAMILY CHILD C ARE HOME UNDER TITLE 9.5, SUBTITLE 3 OF THE 13
EDUCATION ARTICLE; OR 14
B. LICENSED AS A CHILD CARE CENTER UNDER TITLE 15
9.5, SUBTITLE 4 OF THE EDUCATION ARTICLE. 16
(II) THE AMOUNT OF THE ANN UAL CREDIT MAY NOT E XCEED 17
$10,000 OR THE AMOUNT OF COU NTY OR MUNICIPAL COR PORATION PROPERTY TA X 18
ATTRIBUTABLE TO THAT PORTION OF PROPERTY FOR WHICH THE CREDIT WAS 19
GRANTED, WHICHEVER IS LESS . 20
(III) SUBJECT TO SUB PARAGRAPH (II) OF THIS PARAGRAPH , THE 21
GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF A MUNICI PAL CORPORATION 22
IN ANNE ARUNDEL COUNTY MAY PROVIDE, BY LAW, FOR: 23
1. THE AMOUNT AND DURAT ION OF THE PROPERTY TAX 24
CREDIT UNDER THIS PARAGRAPH ; AND 25
2. ANY OTHER PROVISION NECESSARY TO CARRY O UT 26
THE PROPERTY TAX CRE DIT UNDER THIS PARAGRAPH . 27
(9) (I) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 28
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY GRANT, BY LAW, A 29
PROPERTY TAX CREDIT AGAINST THE COUNTY O R MUNICIPAL CORPORAT ION 30
PROPERTY TAX IMPOSED ON THAT PORTION OF R EAL PROPERTY, INCLUDING ANY 31 4 HOUSE BILL 1343
IMPROVEMENT , THAT CONTAINS AN ARE A SET ASIDE AND DEDI CATED EXCLUSIVELY 1
FOR A DAY CARE CENTE R THAT IS: 2
1. REGISTERED AS A FAMI LY CHILD CARE HOME O R 3
LARGE FAMILY CHILD C ARE HOME UNDER TITLE 9.5, SUBTITLE 3 OF THE 4
EDUCATION ARTICLE; 5
2. LICENSED AS A CHILD CARE CENTER UNDER TITLE 6
9.5, SUBTITLE 4 OF THE EDUCATION ARTICLE; 7
3. LICENSED AS A DAY CA RE CENTER FOR THE EL DERLY 8
UNDER TITLE 14, SUBTITLE 2 OF THE HEALTH – GENERAL ARTICLE; OR 9
4. LICENSED AS A DAY CA RE CENTER FOR ADULTS 10
UNDER TITLE 14, SUBTITLE 3 OF THE HEALTH – GENERAL ARTICLE. 11
(II) THE AMOUNT OF THE ANN UAL CREDIT MAY NOT E XCEED 12
$10,000 OR THE AMOUNT OF COU NTY OR MUNICIPAL COR PORATION PROPERTY TA X 13
ATTRIBUTABLE TO THAT PORTION OF PROPERTY FOR WHICH THE CREDIT WAS 14
GRANTED, WHICHEVER IS LESS . 15
(III) SUBJECT TO SUB PARAGRAPH (II) OF THIS PARAGRAPH , THE 16
GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF A MUNICI PAL CORPORATION 17
IN ANNE ARUNDEL COUNTY MAY PROVIDE, BY LAW, FOR: 18
1. THE AMOUNT OF THE PR OPERTY TAX CREDIT UNDER 19
THIS PARAGRAPH ; 20
2. THE DURATION OF A PR OPERTY TAX CREDIT UN DER 21
THIS PARAGRAPH ; AND 22
3. ANY OTHER PROVISION NECESSARY TO CARRY O UT 23
THIS PARAGRAPH . 24
(IV) A CREDIT UNDER THIS PARAGRAPH MAY NOT BE GRANTED 25
IF THE REAL PROPERTY QUALIFIES FOR A CREDIT UNDER PARAGRAPH (8) OF THIS 26
SUBSECTION. 27
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 28
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 29