EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0204*
SENATE BILL 204
Q1 5lr0059
(PRE–FILED) CF HB 101
By: Chair, Budget and Taxation Committee (By Request – Departmental –
Assessments and Taxation)
Requested: September 18, 2024
Introduced and read first time: January 8, 2025
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Property Tax – Deadline to Set County and Municipal Corporation Tax Rates – 2
Alteration 3
FOR the purpose of altering the deadline by which the governing body of a county or 4
municipal corporation is required to set its property tax rate for the next taxable 5
year; and generally relating to county and municipal corporation property tax rates. 6
BY repealing and reenacting, with amendments, 7
Article – Tax – Property 8
Section 6–302(a) and 6–303(a) 9
Annotated Code of Maryland 10
(2019 Replacement Volume and 2024 Supplement) 11
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13
Article – Tax – Property 14
6–302. 15
(a) Except as otherwise provided in this section and after complying with § 6–305 16
of this subtitle, in each year after the date of finality and before the following [July] JUNE 17
1, the Mayor and City Council of Baltimore City or the governing body of each county 18
annually shall set the tax rate for the next taxable year on all assessments of property 19
subject to that county’s property tax. 20
6–303. 21
2 SENATE BILL 204
(a) (1) Except as provided in paragraph (2) of this subsection, in each year 1
after the date of finality and before the following [July] JUNE 1, the governing body of each 2
municipal corporation annually shall set the tax rate for the next taxable year on all 3
assessments of property subject to municipal corporation property tax. 4
(2) If not otherwise prohibited by this article, the governing body of a 5
municipal corporation may set special rates for any class of property that is subject to the 6
municipal corporation property tax. 7
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 8
1, 2025. 9