Maryland 2025 Regular Session

Maryland House Bill HB907 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	hb0907
6	6
7	7	HOUSE BILL 907
8	8	Q1 5lr3173
9	9
10	10	By: Delegate Roberson
11	11	Introduced and read first time: January 31, 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 Credit – Urban Agricultural Property – Alterations 2
19	19
20	20	FOR the purpose of altering eligibility for a tax credit against the county or municipal 3
21	21	corporation property tax imposed on certain urban agricultural property; requiring 4
22	22	a county or municipal corporation that grants the tax credit to provide certain notice 5
23	23	and opportunity to be heard to the public before the county or municipal corporation 6
24	24	may exercise its authority to terminate the credit; and generally relating to a 7
25	25	property tax credit for urban agricultural property. 8
26	26
27	27	BY repealing and reenacting, with amendments, 9
28	28	Article – Tax – Property 10
29	29	Section 9–253 11
30	30	Annotated Code of Maryland 12
31	31	(2019 Replacement Volume and 2024 Supplement) 13
32	32
33	33	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
34	34	That the Laws of Maryland read as follows: 15
35	35
36	36	Article – Tax – Property 16
37	37
38	38	9–253. 17
39	39
40	40	(a) (1) In this section the following words have the meanings indicated. 18
41	41
42	42	(2) “Urban agricultural property” means real property that is: 19
43	43
44	44	(i) [at least one–eighth of an acre and not more than 5 acres; 20
45	45	2 HOUSE BILL 907
46	46
47	47
48	48	(ii) located in a priority funding area, as defined in § 5–7B–02 of the 1
49	49	State Finance and Procurement Article] NOT ASSESSED AS AGRI CULTURAL LAND 2
50	50	UNDER § 8–209 OF THIS ARTICLE ; and 3
51	51
52	52	[(iii)] (II) used for urban agricultural purposes. 4
53	53
54	54	(3) “Urban agricultural purposes” means: 5
55	55
56	56	(i) INDOOR AND OUTDOOR crop production activities, including 6
57	57	the use of mulch or cover crops to ensure maximum productivity and minimize runoff and 7
58	58	weed production, PRODUCTION OF VALUE–ADDED AGRICULTUR AL PRODUCTS, 8
59	59	BEEKEEPING , RAISING LIVESTOCK, AND COMPOSTING ; 9
60	60
61	61	(ii) environmental mitigation activities, including stormwater 10
62	62	abatement, POLLINATOR HABITAT C REATION AND MAINTENA NCE, and groundwater 11
63	63	protection; 12
64	64
65	65	(iii) community development activities, including recreational 13
66	66	activities, food donations, and food preparation and canning classes; 14
67	67
68	68	(iv) economic development activities, including employment and 15
69	69	training opportunities, and direct sales to restaurants and institutions; [and] 16
70	70
71	71	(v) [temporary] produce stands used for the sale of produce raised 17
72	72	on the premises; AND 18
73	73
74	74	(VI) AGRICULTURAL EDUCATI ON AND AGRITOURISM 19
75	75	ACTIVITIES. 20
76	76
77	77	(b) The Mayor and City Council of Baltimore City or the governing body of a 21
78	78	county or of a municipal corporation may grant, by law, a tax credit against the county or 22
79	79	municipal corporation property tax imposed on urban agricultural property. 23
80	80
81	81	(c) (1) Except as provided in paragraph (2) of this subsection, a tax credit 24
82	82	under this section shall be granted for 5 years. 25
83	83
84	84	(2) (i) If the Mayor and City Council of Baltimore City or the governing 26
85	85	body of a county or of a municipal corporation grants a tax credit under this section, the 27
86	86	jurisdiction granting a tax credit shall evaluate the effectiveness of the credit after 3 years. 28
87	87
88	88	(ii) If the jurisdiction granting the tax credit determines that the tax 29
89	89	credit is ineffective in promoting urban agricultural purposes, the jurisdiction granting a 30
90	90	tax credit may terminate the tax credit IF THE JURISDICTION PROVIDES THE PUBLIC : 31
91	91
92	92	1. NOTICE OF THE TERMINATION OF T HE CREDIT AT 32
93	93	LEAST 1 YEAR IN ADVANCE ; AND 33 HOUSE BILL 907 3
94	94
95	95
96	96
97	97	2. THE OPPORTUNITY FOR COMMENT AND APPEAL . 1
98	98
99	99	(iii) The jurisdiction granting a tax credit under this section may 2
100	100	extend the tax credit for an additional 5 years. 3
101	101
102	102	(IV) JURISDICTIONS MAY PRI ORITIZE RENEWALS OF THE 4
103	103	CREDIT BASED ON THE SPECIFIC PRIORITIES OF THE INDIVIDUAL JURISDICTION. 5
104	104
105	105	(d) The Mayor and City Council of Baltimore City or the governing body of a 6
106	106	county or of a municipal corporation may provide, by law, for: 7
107	107
108	108	(1) the amount of the tax credit under this section; 8
109	109
110	110	(2) additional eligibility criteria for the tax credit under this section; 9
111	111
112	112	(3) regulations and procedures for the application and uniform processing 10
113	113	of requests for the tax credit; and 11
114	114
115	115	(4) any other provision necessary to carry out the credit under this section. 12
116	116
117	117	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 13
118	118	1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 14