Maryland 2025 2025 Regular Session

Maryland Senate Bill SB178 Engrossed / Bill

Filed 02/25/2025

                     
 
EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. 
        [Brackets] indicate matter deleted from existing law. 
         Underlining indicates amendments to bill. 
         Strike out indicates matter stricken from the bill by amendment or deleted from the law by 
amendment. 
          *sb0178*  
  
SENATE BILL 178 
Q2   	5lr0725 
  	(PRE–FILED) 	CF HB 447 
By: Senator Simonaire Senators Simonaire, Gile, Henson, Lam, and Rosapepe 
Requested: September 2, 2024 
Introduced and read first time: January 8, 2025 
Assigned to: Budget and Taxation 
Committee Report: Favorable with amendments 
Senate action: Adopted 
Read second time: February 11, 2025 
 
CHAPTER ______ 
 
AN ACT concerning 1 
 
Anne Arundel County – Property Tax Credit – Habitat for Humanity of the 2 
Chesapeake, Incorporated 3 
 
FOR the purpose of altering the name of Arundel Habitat for Humanity, Inc., to be Habitat 4 
for Humanity of the Chesapeake, Incorporated, for purposes of a certain property tax 5 
credit against the county or municipal corporation tax imposed on the entity; 6 
authorizing the tax credit for any real property owned by the entity; and generally 7 
relating to a property tax credit for real property owned by Habitat for Humanity of 8 
the Chesapeake, Incorporated. 9 
 
BY repealing and reenacting, with amendments, 10 
 Article – Tax – Property 11 
 Section 9–303(b)(3) 12 
 Annotated Code of Maryland 13 
 (2019 Replacement Volume and 2024 Supplement) 14 
 
 SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15 
That the Laws of Maryland read as follows: 16 
 
Article – Tax – Property 17 
 
9–303. 18 
  2 	SENATE BILL 178  
 
 
 (b) (3) (i) The governing body of Anne Arundel County or of a municipal 1 
corporation in Anne Arundel County may grant, by law, a property tax credit under this 2 
section against the county or municipal corporation tax imposed on real property that is 3 
owned by [Arundel Habitat for Humanity, Inc., and is located at 8101 Fort Smallwood 4 
Road, Baltimore, Maryland or 8104 Parkway Drive, Baltimore, Maryland] HABITAT FOR 5 
HUMANITY OF THE CHESAPEAKE, INCORPORATED . 6 
 
 (ii) The governing body of Anne Arundel County or of a municipal 7 
corporation in Anne Arundel County may provide, by law, for: 8 
 
 1. the amount, terms, scope, and duration of the credit 9 
granted under this paragraph; and 10 
 
 2. any other provision necessary to administer the credit 11 
granted under this paragraph. 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 
 
 
 
Approved: 
________________________________________________________________________________  
 Governor. 
________________________________________________________________________________  
         President of the Senate. 
________________________________________________________________________________  
  Speaker of the House of Delegates.