EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0907*
HOUSE BILL 907
Q1 5lr3173
By: Delegate Roberson
Introduced and read first time: January 31, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax Credit – Urban Agricultural Property – Alterations 2
FOR the purpose of altering eligibility for a tax credit against the county or municipal 3
corporation property tax imposed on certain urban agricultural property; requiring 4
a county or municipal corporation that grants the tax credit to provide certain notice 5
and opportunity to be heard to the public before the county or municipal corporation 6
may exercise its authority to terminate the credit; and generally relating to a 7
property tax credit for urban agricultural property. 8
BY repealing and reenacting, with amendments, 9
Article – Tax – Property 10
Section 9–253 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2024 Supplement) 13
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
That the Laws of Maryland read as follows: 15
Article – Tax – Property 16
9–253. 17
(a) (1) In this section the following words have the meanings indicated. 18
(2) “Urban agricultural property” means real property that is: 19
(i) [at least one–eighth of an acre and not more than 5 acres; 20
2 HOUSE BILL 907
(ii) located in a priority funding area, as defined in § 5–7B–02 of the 1
State Finance and Procurement Article] NOT ASSESSED AS AGRI CULTURAL LAND 2
UNDER § 8–209 OF THIS ARTICLE ; and 3
[(iii)] (II) used for urban agricultural purposes. 4
(3) “Urban agricultural purposes” means: 5
(i) INDOOR AND OUTDOOR crop production activities, including 6
the use of mulch or cover crops to ensure maximum productivity and minimize runoff and 7
weed production, PRODUCTION OF VALUE–ADDED AGRICULTUR AL PRODUCTS, 8
BEEKEEPING , RAISING LIVESTOCK, AND COMPOSTING ; 9
(ii) environmental mitigation activities, including stormwater 10
abatement, POLLINATOR HABITAT C REATION AND MAINTENA NCE, and groundwater 11
protection; 12
(iii) community development activities, including recreational 13
activities, food donations, and food preparation and canning classes; 14
(iv) economic development activities, including employment and 15
training opportunities, and direct sales to restaurants and institutions; [and] 16
(v) [temporary] produce stands used for the sale of produce raised 17
on the premises; AND 18
(VI) AGRICULTURAL EDUCATI ON AND AGRITOURISM 19
ACTIVITIES. 20
(b) The Mayor and City Council of Baltimore City or the governing body of a 21
county or of a municipal corporation may grant, by law, a tax credit against the county or 22
municipal corporation property tax imposed on urban agricultural property. 23
(c) (1) Except as provided in paragraph (2) of this subsection, a tax credit 24
under this section shall be granted for 5 years. 25
(2) (i) If the Mayor and City Council of Baltimore City or the governing 26
body of a county or of a municipal corporation grants a tax credit under this section, the 27
jurisdiction granting a tax credit shall evaluate the effectiveness of the credit after 3 years. 28
(ii) If the jurisdiction granting the tax credit determines that the tax 29
credit is ineffective in promoting urban agricultural purposes, the jurisdiction granting a 30
tax credit may terminate the tax credit IF THE JURISDICTION PROVIDES THE PUBLIC : 31
1. NOTICE OF THE TERMINATION OF T HE CREDIT AT 32
LEAST 1 YEAR IN ADVANCE ; AND 33 HOUSE BILL 907 3
2. THE OPPORTUNITY FOR COMMENT AND APPEAL . 1
(iii) The jurisdiction granting a tax credit under this section may 2
extend the tax credit for an additional 5 years. 3
(IV) JURISDICTIONS MAY PRI ORITIZE RENEWALS OF THE 4
CREDIT BASED ON THE SPECIFIC PRIORITIES OF THE INDIVIDUAL JURISDICTION. 5
(d) The Mayor and City Council of Baltimore City or the governing body of a 6
county or of a municipal corporation may provide, by law, for: 7
(1) the amount of the tax credit under this section; 8
(2) additional eligibility criteria for the tax credit under this section; 9
(3) regulations and procedures for the application and uniform processing 10
of requests for the tax credit; and 11
(4) any other provision necessary to carry out the credit under this section. 12
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 13
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 14