EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb1042*
SENATE BILL 1042
Q2 5lr3645
By: Senator Benson
Introduced and read first time: February 15, 2025
Assigned to: Rules
A BILL ENTITLED
AN ACT concerning 1
Prince George’s County – Property Tax Credit for Grocery Stores – Alterations 2
FOR the purpose of requiring, instead of authorizing, the governing body of Prince George’s 3
County to grant, by law, a certain property tax credit against the county property 4
tax imposed on the personal property of certain grocery stores located in a healthy 5
food priority area in the county; and generally relating to a property tax credit for 6
grocery stores in Prince George’s County. 7
BY repealing and reenacting, with amendments, 8
Article – Tax – Property 9
Section 9–318(i) 10
Annotated Code of Maryland 11
(2019 Replacement Volume and 2024 Supplement) 12
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
That the Laws of Maryland read as follows: 14
Article – Tax – Property 15
9–318. 16
(i) (1) (i) In this subsection the following words have the meanings 17
indicated. 18
(ii) “Eligible construction” means construction of a new grocery store 19
or any substantial renovation of an existing grocery store. 20
(iii) “Grocery store” means a store that has: 21
1. all major food departments, including produce, meat, 22
seafood, dairy, and canned and packaged goods; 23 2 SENATE BILL 1042
2. more than 50% of total sales derived from food sales; and 1
3. more than 50% of total floor space dedicated to food sales. 2
(2) The governing body of Prince George’s County [may] SHALL grant, by 3
law, a property tax credit under this subsection against the county property tax imposed 4
on personal property that is owned by a grocery store that: 5
(i) completes eligible construction; and 6
(ii) is located in a healthy food priority area. 7
(3) The governing body of Prince George’s County shall, by local ordinance, 8
designate what constitutes a healthy food priority area for purposes of the tax credit under 9
this subsection, based on the following factors: 10
(i) the availability of fresh fruit, vegetables, and other healthy foods 11
in the area; 12
(ii) the income levels of local residents; 13
(iii) the transportation needs of local residents; 14
(iv) the availability of public transportation; 15
(v) any comments from municipal governments, if applicable; and 16
(vi) any other factors that the governing body considers relevant. 17
(4) A property tax credit granted under this subsection for a taxable year 18
may not exceed the amount of property tax imposed on the personal property of a grocery 19
store in that year. 20
(5) The governing body of Prince George’s County may establish, by law: 21
(i) limits on the cumulative amount of property tax credits granted 22
under this subsection; 23
(ii) additional limitations on the amount of the credit; 24
(iii) additional eligibility requirements for grocery stores to qualify 25
for the tax credit under this subsection; 26
(iv) additional criteria for what constitutes eligible construction that 27
may qualify a grocery store for the tax credit under this subsection; and 28
SENATE BILL 1042 3
(v) any other provisions necessary to carry out this subsection. 1
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 2
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 3