Maryland 2025 Regular Session

Maryland House Bill HB874 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	hb0874
6	6
7	7	HOUSE BILL 874
8	8	Q1 5lr3001
9	9	HB 1120/21 – W&M
10	10	By: Delegates Acevero, Fair, Hill, Kaufman, Martinez, Ruth, Terrasa, and Young
11	11	Introduced and read first time: January 30, 2025
12	12	Assigned to: Ways and Means
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Property Tax – Special Use Assessment of Country Clubs and Golf Courses – 2
19	19	Repeal 3
20	20
21	21	FOR the purpose of repealing a special use assessment for property tax purposes for certain 4
22	22	country clubs and golf courses and related provisions of law; repealing a certain 5
23	23	subclass of real property for land of a country club or golf course; and generally 6
24	24	relating to the property tax assessment and subclassification of country clubs and 7
25	25	golf courses. 8
26	26
27	27	BY repealing 9
28	28	Article – Tax – Property 10
29	29	Section 8–212 through 8–218 11
30	30	Annotated Code of Maryland 12
31	31	(2019 Replacement Volume and 2024 Supplement) 13
32	32
33	33	BY repealing and reenacting, with amendments, 14
34	34	Article – Tax – Property 15
35	35	Section 8–101(b) 16
36	36	Annotated Code of Maryland 17
37	37	(2019 Replacement Volume and 2024 Supplement) 18
38	38
39	39	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
40	40	That Section(s) 8–212 through 8–218 of Article – Tax – Property of the Annotated Code of 20
41	41	Maryland be repealed. 21
42	42
43	43	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 22
44	44	as follows: 23
45	45
46	46	Article – Tax – Property 24
47	47
48	48	8–101. 25 2 HOUSE BILL 874
49	49
50	50
51	51
52	52	(b) Real property is a class of property and is divided into the following subclasses: 1
53	53
54	54	(1) land that is actively devoted to farm or agricultural use, assessed under 2
55	55	§ 8–209 of this title; 3
56	56
57	57	(2) marshland, assessed under § 8–210 of this title; 4
58	58
59	59	(3) woodland, assessed under § 8–211 of this title; 5
60	60
61	61	(4) [land of a country club or golf course, assessed under §§ 8–212 through 6
62	62	8–217 of this title; 7
63	63
64	64	(5)] land that is used for a planned development, assessed under §§ 8–220 8
65	65	through 8–225 of this title; 9
66	66
67	67	[(6)] (5) rezoned real property that is used for residential purposes, 10
68	68	assessed under §§ 8–226 through 8–228 of this title; 11
69	69
70	70	[(7)] (6) operating real property of a railroad; 12
71	71
72	72	[(8)] (7) operating real property of a public utility; 13
73	73
74	74	[(9)] (8) property valued under § 8–105(a)(3) of this subtitle; 14
75	75
76	76	[(10)] (9) conservation property, assessed under § 8–209.1 of this title; and 15
77	77
78	78	[(11)] (10) all other real property that is directed by this article to be 16
79	79	assessed. 17
80	80
81	81	SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect June 18
82	82	1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 19
83	83