EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING LAW .
[Brackets] indicate matter deleted from existing law.
*hb0598*
HOUSE BILL 598
Q2 5lr2795
CF SB 131
By: Delegates D. Jones, Bagnall, Lehman, Pruski, Schmidt, and Simmons
Introduced and read first time: January 23, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Anne Arundel County – Property Tax Credit – Supermarkets 2
FOR the purpose of authorizing the governing body of Anne Arundel County or a municipal 3
corporation in Anne Arundel County to grant, by law, a property tax credit against 4
the personal property tax imposed on personal property of a supermarket that 5
completes certain construction and is located in a certain food desert retail incentive 6
area; requiring the governing body of Anne Arundel County or a municipal 7
corporation in Anne Arundel County to designate what constitutes a food desert 8
retail incentive area for purposes of the tax credit; and generally relating to a 9
personal property tax credit for supermarkets in Anne Arundel County. 10
BY adding to 11
Article – Tax – Property 12
Section 9–303(b)(8) 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2024 Supplement) 15
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17
Article – Tax – Property 18
9–303. 19
(b) (8) (I) 1. IN THIS PARAGRAPH THE FOLLOWING WORDS HAVE 20
THE MEANINGS INDICAT ED. 21
2. “ELIGIBLE CONSTRUCTION ” MEANS CONSTRUCTION 22
OF A NEW SUPERMARKET OR ANY SUBSTANTIAL R ENOVATION OF AN EXIS TING 23
SUPERMARKET . 24 2 HOUSE BILL 598
3. “SUPERMARKET ” MEANS A GROCERY STOR E THAT 1
HAS: 2
A. ALL MAJOR FOOD DEPAR TMENTS, INCLUDING 3
PRODUCE, MEAT, SEAFOOD, DAIRY, AND CANNED AND PACKA GED GOODS; 4
B. MORE THAN 50% OF TOTAL SALES DERIV ED FROM 5
FOOD SALES; AND 6
C. MORE THAN 50% OF TOTAL FLO OR SPACE DEDICATED 7
TO FOOD SALES. 8
(II) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 9
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY GRANT , BY LAW, A 10
PROPERTY TAX CREDIT UNDER THIS PARAGRAPH AGAINST THE COUNTY O R 11
MUNICIPAL CORPORATIO N PERSONAL PR OPERTY TAX IMPOSED O N PERSONAL 12
PROPERTY THAT IS OWN ED BY A SUPERMARKET THAT: 13
1. COMPLETES ELIGIBLE C ONSTRUCTION ; AND 14
2. IS LOCATED IN A FOOD DESERT RETAIL INCENT IVE 15
AREA. 16
(III) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 17
A MUNICIPAL CORPORATION IN ANNE ARUNDEL COUNTY SHALL , BY LAW, 18
DESIGNATE WHAT CONST ITUTES A FOOD DESERT RETAIL INCENTIVE ARE A FOR 19
PURPOSES OF THE TAX CREDIT UNDER THIS PA RAGRAPH. 20
(IV) A PROPERTY TAX CREDIT GRANTED UNDER THIS 21
PARAGRAPH FOR A TAXA BLE YEAR MAY NOT EX CEED THE AMOUNT OF P ROPERTY 22
TAX IMPOSED ON THE P ERSONAL PROPERTY OF A SUPERMARKET IN THA T YEAR. 23
(V) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 24
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY ESTABLISH , BY LAW: 25
1. LIMITS ON THE CUMULA TIVE AMOUNT OF PROPERTY 26
TAX CREDITS GRANTED UNDER THIS PARAGRAPH ; 27
2. ADDITIONAL LIMITATIO NS ON THE AMOUNT OF THE 28
CREDIT; 29
3. ADDITIONAL ELIGIBILI TY REQUIREMENTS FOR 30
SUPERMARKETS TO QUAL IFY FOR THE TAX CRED IT UNDER THIS PARAGR APH; 31 HOUSE BILL 598 3
4. ADDITIONAL C RITERIA FOR WHAT CON STITUTES 1
ELIGIBLE CONSTRUCTIO N THAT MAY QUALIFY A SUPERMARKET FOR THE TAX 2
CREDIT UNDER THIS PA RAGRAPH; AND 3
5. ANY OTHER PROVISIONS NECESSARY TO CARRY O UT 4
THIS PARAGRAPH . 5
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 6
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 7