Maryland 2025 Regular Session

Maryland House Bill HB330 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0330
6	6
7	7	HOUSE BILL 330
8	8	Q2 5lr0800
9	9	CF 5lr1843
10	10	By: Delegate Stewart
11	11	Introduced and read first time: January 10, 2025
12	12	Assigned to: Ways and Means and Environment and Transportation
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Property Tax – Improvements to Property Adjacent to Rail Stations – Subclass, 2
19	19	Special Rate, and Penalty 3
20	20
21	21	FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the 4
22	22	governing body of a county to establish, by law, a subclass of real property consisting 5
23	23	of improvements to real property located within a certain distance of a rail station 6
24	24	and to set a special property tax rate for the property; authorizing the Mayor and 7
25	25	City Council of Baltimore City or the governing body of a county or municipal 8
26	26	corporation to set, by law, a tax penalty against the total tax liability on 9
27	27	improvements to real property that is located within a certain distance of a rail 10
28	28	station for which a special tax rate has been set; and generally relating to a special 11
29	29	property tax rate and tax penalty for improvements to real property located near a 12
30	30	rail station. 13
31	31
32	32	BY repealing and reenacting, without amendments, 14
33	33	Article – Tax – Property 15
34	34	Section 4–201(c) 16
35	35	Annotated Code of Maryland 17
36	36	(2019 Replacement Volume and 2024 Supplement) 18
37	37
38	38	BY adding to 19
39	39	Article – Tax – Property 20
40	40	Section 4–201(d), 6–202.2, and 14–702(e) 21
41	41	Annotated Code of Maryland 22
42	42	(2019 Replacement Volume and 2024 Supplement) 23
43	43
44	44	BY repealing and reenacting, with amendments, 24
45	45	Article – Tax – Property 25
46	46	Section 6–302 26
47	47	Annotated Code of Maryland 27
48	48	(2019 Replacement Volume and 2024 Supplement) 28 2 HOUSE BILL 330
49	49
50	50
51	51
52	52	SECTION 1. BE IT ENACTED BY THE GENE RAL ASSEMBLY OF MARYLAND, 1
53	53	That the Laws of Maryland read as follows: 2
54	54
55	55	Article – Tax – Property 3
56	56
57	57	4–201. 4
58	58
59	59	(c) Except as otherwise provided by law, the collector shall remit the taxes 5
60	60	collected during any month, and interest, penalties, or service charges on the taxes 6
61	61	collected: 7
62	62
63	63	(1) for the county, to the appropriate county official on or before the 10th 8
64	64	day of the following month; 9
65	65
66	66	(2) for a municipal corporation, to the appropriate municipal corporation 10
67	67	official; and 11
68	68
69	69	(3) for a special district, to the appropriate officer of the district. 12
70	70
71	71	(D) FOR A PENALTY SET UND ER § 14–702(E) OF THIS ARTICLE , THE 13
72	72	COLLECTOR SHALL REMI T THE PENALT Y COLLECTED DURING A NY MONTH AS 14
73	73	FOLLOWS: 15
74	74
75	75	(1) 50% TO THE TRANSPORTATION TRUST FUND ESTABLISHED 16
76	76	UNDER § 3–216 OF THE TRANSPORTATION ARTICLE; AND 17
77	77
78	78	(2) (I) FOR THE COUNTY , 50% TO THE APPROPRIATE C OUNTY 18
79	79	OFFICIAL ON OR BEFOR E THE 10TH DAY OF THE FOLLOWING MONTH; AND 19
80	80
81	81	(II) FOR A MUNICIPAL CORP ORATION, 50% TO THE 20
82	82	APPROPRIATE MUNICIPA L CORPORATION OFFICIAL. 21
83	83
84	84	6–202.2. 22
85	85
86	86	(A) (1) IN THIS SECTION , “RAIL STATION ” MEANS A PRESENT OR 23
87	87	PLANNED PASSENGER RAIL STATI ON IN THE STATE. 24
88	88
89	89	(2) “RAIL STATION” INCLUDES A PRESENT O R PLANNED: 25
90	90
91	91	(I) MARC STATION ALONG THE PENN, CAMDEN, OR 26
92	92	BRUNSWICK LINES ; 27
93	93
94	94	(II) BALTIMORE METRO SUBWAYLINK STATION; 28
95	95	HOUSE BILL 330 3
96	96
97	97
98	98	(III) BALTIMORE LIGHT RAILLINK STATION; AND 1
99	99
100	100	(IV) METRORAIL SYSTEM STAT ION IN THE STATE. 2
101	101
102	102	(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 3
103	103	GOVERNING BODY OF A COUNTY MAY ESTABLISH , BY LAW, A SUBCLASS OF REAL 4
104	104	PROPERTY CONSISTING OF IMPROVEMENTS TO REAL PROPERTY THAT IS LOCATED 5
105	105	WITHIN 1 MILE OF A RAIL STATI ON. 6
106	106
107	107	6–302. 7
108	108
109	109	(a) Except as otherwise provided in this section and after complying with § 6–305 8
110	110	of this subtitle, in each year after the date of finality and before the following July 1, the 9
111	111	Mayor and City Council of Baltimore City or the governing body of each county annually 10
112	112	shall set the tax rate for the next taxable year on all assessments of property subject to that 11
113	113	county’s property tax. 12
114	114
115	115	(b) (1) Except as provided in [subsection (c)] SUBSECTIONS (C) AND (D) of 13
116	116	this section and §§ 6–305 and 6–306 of this subtitle: 14
117	117
118	118	(i) there shall be a single county property tax rate for all real 15
119	119	property subject to county property tax except for operating real property described in § 16
120	120	8–109(c) of this article; and 17
121	121
122	122	(ii) the county tax rate applicable to personal property and the 18
123	123	operating real property described in § 8–109(c) of this article shall be no more than 2.5 19
124	124	times the rate for real property. 20
125	125
126	126	(2) Paragraph (1) of this subsection does not affect a special rate prevailing 21
127	127	in a taxing district or part of a county. 22
128	128
129	129	(c) (1) The Mayor and City Council of Baltimore City or the governing body of 23
130	130	a county may set a special rate for a vacant lot or improved property cited as vacant and 24
131	131	unfit for habitation or other authorized use on a housing or building violation notice. 25
132	132
133	133	(2) On or before December 1 each year, the Mayor and City Council of 26
134	134	Baltimore City or the governing body of a county that enacts a special rate under paragraph 27
135	135	(1) of this subsection shall report to the Department of Housing and Community 28
136	136	Development and, in accordance with § 2–1257 of the State Government Article, to the 29
137	137	General Assembly on: 30
138	138
139	139	(i) the special rate set under paragraph (1) of this subsection; 31
140	140
141	141	(ii) the number of properties to which the special rate applies; 32
142	142
143	143	(iii) the revenue change resulting from the special rate; 33 4 HOUSE BILL 330
144	144
145	145
146	146
147	147	(iv) the use of the revenue from the special rate; and 1
148	148
149	149	(v) whether properties subject to the special rate are viable for 2
150	150	adaptive reuse, as defined in § 1–102 of the Housing and Community Development Article, 3
151	151	and plans to convert viable properties. 4
152	152
153	153	(D) (1) IN THIS SUBSECTION , “RAIL STATION” HAS THE MEANING STAT ED 5
154	154	IN § 6–202.2 OF THIS TITLE. 6
155	155
156	156	(2) SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE MAYOR 7
157	157	AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY 8
158	158	MAY SET A SPECIAL RA TE FOR IMPROVEMENTS TO REAL PROPERTY THAT IS 9
159	159	LOCATED WITHIN 1 MILE OF A RAIL STATI ON. 10
160	160
161	161	(3) THE SPECIAL RATE SET UNDER PARAGRAPH (2) OF THIS 11
162	162	SUBSECTION MAY NOT B E 0% OR GREATER THAN THE RATE SET UNDER SUBSE CTION 12
163	163	(A) OF THIS SECTION. 13
164	164
165	165	14–702. 14
166	166
167	167	(E) (1) IN THIS SUBSECTION , “RAIL STATION” HAS THE MEANING STAT ED 15
168	168	IN § 6–202.2 OF THIS ARTICLE. 16
169	169
170	170	(2) SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE MAYOR 17
171	171	AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY 18
172	172	OR OF A MUNICIPAL CO RPORATION MAY SET , BY LAW, A TAX PENALTY AGAINS T THE 19
173	173	COUNTY OR MUNICIPAL CORPORATION TOTAL TA X LIABILITY ON IMPROVEMENTS TO 20
174	174	REAL PROPERTY THAT IS LOCATED WIT HIN 1 MILE OF A RAIL STATI ON FOR WHICH 21
175	175	THE COUNTY OR MUNICI PAL CORPORATION HAS SET A SPECIAL TAX RA TE. 22
176	176
177	177	(3) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 23
178	178	GOVERNING BODY OF A COUNTY OR OF A MUNIC IPAL CORPORATION SHALL 24
179	179	ESTABLISH, BY LAW, CRITERIA FOR IMPOSING THE PENALTY AUTHORIZED UNDER 25
180	180	PARAGRAPH (2) OF THIS SUBSECTION . 26
181	181
182	182	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 27
183	183	1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 28