EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0874*
HOUSE BILL 874
Q1 5lr3001
HB 1120/21 – W&M
By: Delegates Acevero, Fair, Hill, Kaufman, Martinez, Ruth, Terrasa, and Young
Introduced and read first time: January 30, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax – Special Use Assessment of Country Clubs and Golf Courses – 2
Repeal 3
FOR the purpose of repealing a special use assessment for property tax purposes for certain 4
country clubs and golf courses and related provisions of law; repealing a certain 5
subclass of real property for land of a country club or golf course; and generally 6
relating to the property tax assessment and subclassification of country clubs and 7
golf courses. 8
BY repealing 9
Article – Tax – Property 10
Section 8–212 through 8–218 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2024 Supplement) 13
BY repealing and reenacting, with amendments, 14
Article – Tax – Property 15
Section 8–101(b) 16
Annotated Code of Maryland 17
(2019 Replacement Volume and 2024 Supplement) 18
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That Section(s) 8–212 through 8–218 of Article – Tax – Property of the Annotated Code of 20
Maryland be repealed. 21
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 22
as follows: 23
Article – Tax – Property 24
8–101. 25 2 HOUSE BILL 874
(b) Real property is a class of property and is divided into the following subclasses: 1
(1) land that is actively devoted to farm or agricultural use, assessed under 2
§ 8–209 of this title; 3
(2) marshland, assessed under § 8–210 of this title; 4
(3) woodland, assessed under § 8–211 of this title; 5
(4) [land of a country club or golf course, assessed under §§ 8–212 through 6
8–217 of this title; 7
(5)] land that is used for a planned development, assessed under §§ 8–220 8
through 8–225 of this title; 9
[(6)] (5) rezoned real property that is used for residential purposes, 10
assessed under §§ 8–226 through 8–228 of this title; 11
[(7)] (6) operating real property of a railroad; 12
[(8)] (7) operating real property of a public utility; 13
[(9)] (8) property valued under § 8–105(a)(3) of this subtitle; 14
[(10)] (9) conservation property, assessed under § 8–209.1 of this title; and 15
[(11)] (10) all other real property that is directed by this article to be 16
assessed. 17
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect June 18
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 19