EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING LAW .
[Brackets] indicate matter deleted from existing law.
*sb0131*
SENATE BILL 131
Q2 5lr0664
(PRE–FILED)
By: Senator Simonaire
Requested: June 14, 2024
Introduced and read first time: January 8, 2025
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Anne Arundel County – Property Tax Credit – Supermarkets 2
FOR the purpose of authorizing the governing body of Anne Arundel County or a municipal 3
corporation in Anne Arundel County to grant, by law, a property tax credit against 4
the personal property tax imposed on personal property of a supermarket that 5
completes certain construction and is located in a certain food desert retail incentive 6
area; requiring the governing body of Anne Arundel County or a municipal 7
corporation in Anne Arundel County to designate what constitutes a food desert 8
retail incentive area for purposes of the tax credit; and generally relating to a 9
personal property tax credit for supermarkets in Anne Arundel County. 10
BY adding to 11
Article – Tax – Property 12
Section 9–303(b)(8) 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2024 Supplement) 15
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17
Article – Tax – Property 18
9–303. 19
(b) (8) (I) 1. IN THIS PARAGRAPH THE FOLLOWING WORDS HAVE 20
THE MEANINGS INDICAT ED. 21
2 SENATE BILL 131
2. “ELIGIBLE CONSTRUCTION ” MEANS CONSTRUCTION 1
OF A NEW SUPERMARKET OR ANY SUBSTANTIAL R ENOVATION OF AN EXIS TING 2
SUPERMARKET . 3
3. “SUPERMARKET ” MEANS A GROCERY STOR E THAT 4
HAS: 5
A. ALL MAJOR FOOD DEPAR TMENTS, INCLUDING 6
PRODUCE, MEAT, SEAFOOD, DAIRY, AND CANNED AND PACKA GED GOODS; 7
B. MORE THAN 50% OF TOTAL SALES DERIV ED FROM 8
FOOD SALES; AND 9
C. MORE THAN 50% OF TOTAL FLO OR SPACE DEDICATED 10
TO FOOD SALES. 11
(II) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 12
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY GRANT, BY LAW, A 13
PROPERTY TAX CREDIT UNDER THIS PARAGRAPH AGAINST THE COUNTY OR 14
MUNICIPAL CORPORATIO N PERSONAL PROPERTY TAX IMPOSED ON PERSONAL 15
PROPERTY THAT IS OWN ED BY A SUPERMARKET THAT: 16
1. COMPLETES ELIGIBLE C ONSTRUCTION ; AND 17
2. IS LOCATED IN A FOOD DESERT RETAIL INCENT IVE 18
AREA. 19
(III) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 20
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY SHALL, BY LAW, 21
DESIGNATE WHAT CONST ITUTES A FOOD DESERT RETAIL INCENTIVE ARE A FOR 22
PURPOSES OF THE TAX CREDIT UNDER THIS PARAGRAPH . 23
(IV) A PROPERTY TAX CREDIT GRANTED UNDER THIS 24
PARAGRAPH FOR A TAXAB LE YEAR MAY NOT EXCE ED THE AMOUNT OF PRO PERTY 25
TAX IMPOSED ON THE P ERSONAL PROPERTY OF A SUPERMARKET IN THA T YEAR. 26
(V) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 27
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY ESTABLISH , BY LAW: 28
1. LIMITS ON THE CUMULA TIVE AMOUNT OF PROPE RTY 29
TAX CREDITS GRANTED UNDER THIS PARAGRAPH ; 30
2. ADDITIONAL LIMITATIO NS ON THE AMOUNT OF THE 31
CREDIT; 32 SENATE BILL 131 3
3. ADDITIONAL ELIGIBILI TY REQUIREMENTS FOR 1
SUPERMARKETS TO QUAL IFY FOR THE TAX CRED IT UNDER THIS PARAGRAPH; 2
4. ADDITIONAL CRITERIA FOR WHAT CONSTITUTES 3
ELIGIBLE CONSTRUCTIO N THAT MAY QUALIFY A SUPERMARKET FOR THE TAX 4
CREDIT UNDER THIS PARAGRAPH ; AND 5
5. ANY OTHER PROVISIONS NECESSARY TO CARRY O UT 6
THIS PARAGRAPH . 7
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 8
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 9