Maryland 2025 Regular Session

Maryland Senate Bill SB472 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4		[Brackets] indicate matter deleted from existing law.
5		-	Underlining indicates amendments to bill.
6		-	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7		-	amendment.
8	5		sb0472
9	6
10	7		SENATE BILL 472
11	8		Q2 5lr1843
12	9		CF HB 330
13		-	By: Senator Rosapepe Senators Rosapepe, Benson, M. Jackson, King, and
14		-	Lewis Young
	10	+	By: Senator Rosapepe
15	11		Introduced and read first time: January 22, 2025
16	12		Assigned to: Budget and Taxation
17		-	Committee Report: Favorable with amendments
18		-	Senate action: Adopted
19		-	Read second time: February 21, 2025
20	13
21		-	~~CHAPTER ______~~
	14	+	A BILL ENTITLED
22	15
23	16		AN ACT concerning 1
24	17
25	18		Property Tax – Improvements to Property Adjacent to Rail Stations – Subclass, 2
26		-	Special Rate, and Penalty ~~Subclasses and Special Rates~~ 3
	19	+	Special Rate, and Penalty 3
27	20
28	21		FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the 4
29	22		governing body of a county to establish, by law, a subclass of real property consisting 5
30		-	~~certain subclasses~~ of improvements to real property located within a certain distance 6
31		-	~~of a rail station~~ and to set a special property tax rate for ~~each subclass of~~ the property; 7
32		-	~~authorizing the Mayor and~~ City Council of Baltimore City or the governing body of a 8
33		-	~~county or municipal~~ corporation to set, by law, a tax penalty against the total tax 9
34		-	~~liability on~~ improvements to real property that is located within a certain distance 10
35		-	~~of a rail~~ station for which a special tax rate has been set; and generally relating to a 11
36		-	~~special~~ property tax rate and tax penalty for improvements to ~~special~~ property ~~tax~~ 12
37		-	~~rates for real property located near a~~ rail station. 13
	23	+	of improvements to real property located within a certain distance of a rail station 6
	24	+	and to set a special property tax rate for the property; authorizing the Mayor and 7
	25	+	City Council of Baltimore City or the governing body of a county or municipal 8
	26	+	corporation to set, by law, a tax penalty against the total tax liability on 9
	27	+	improvements to real property that is located within a certain distance of a rail 10
	28	+	station for which a special tax rate has been set; and generally relating to a special 11
	29	+	property tax rate and tax penalty for improvements to real property located near a 12
	30	+	rail station. 13
38	31
39	32		BY repealing and reenacting, without amendments, 14
40	33		Article – Tax – Property 15
41	34		Section 4–201(c) 16
42	35		Annotated Code of Maryland 17
43	36		(2019 Replacement Volume and 2024 Supplement) 18
44	37
45	38		BY adding to 19
46	39		Article – Tax – Property 20
47		-	Section 4–201(d), and 6–202.2, and 14–702(e) 21
48		-	Annotated Code of Maryland 22 2 SENATE BILL 472
	40	+	Section 4–201(d), 6–202.2, and 14–702(e) 21
	41	+	Annotated Code of Maryland 22
	42	+	(2019 Replacement Volume and 2024 Supplement) 23
49	43
50		-
51		-	(2019 Replacement Volume and 2024 Supplement) 1
52		-
53		-	BY repealing and reenacting, with amendments, 2
54		-	Article – Tax – Property 3
55		-	Section 6–302 4
56		-	Annotated Code of Maryland 5
57		-	(2019 Replacement Volume and 2024 Supplement) 6
58		-
59		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 7
60		-	That the Laws of Maryland read as follows: 8
61		-
62		-	Article – Tax – Property 9
63		-
64		-	4–201. 10
65		-
66		-	(c) Except as otherwise provided by law, the collector shall remit the taxes 11
67		-	collected during any month, and interest, penalties, or service charges on the taxes 12
68		-	collected: 13
69		-
70		-	(1) for the county, to the appropriate county official on or before the 10th 14
71		-	day of the following month; 15
72		-
73		-	(2) for a municipal corporation, to the appropriate municipal corporation 16
74		-	official; and 17
75		-
76		-	(3) for a special district, to the appropriate officer of the district. 18
77		-
78		-	(D) FOR A PENALTY SET UNDER § 14–702(E) TAX REVENUE ATTRIBUT ABLE 19
79		-	TO A SPECIAL RATE SE T UNDER § 6–202.2 OF THIS ARTICLE, THE COLLECTOR SHALL 20
80		-	REMIT THE PENALTY TAX REVENUE COLLECTED DURING ANY MONTH AS FOLLOWS : 21
81		-
82		-	(1) 50% 5% TO THE TRANSPORTATION TRUST FUND ESTABLISHED 22
83		-	UNDER § 3–216 OF THE TRANSPORTATION ARTICLE; AND 23
84		-
85		-	(2) (I) FOR THE COUNTY , 50% 95% TO THE APPROPRIATE C OUNTY 24
86		-	OFFICIAL ON OR BEFOR E THE 10TH DAY OF THE FOLLOW ING MONTH; AND 25
87		-
88		-	(II) FOR A MUNICIPAL CORP ORATION, 50% 95% TO THE 26
89		-	APPROPRIATE MUNICIPA L CORPORATION OFFICI AL. 27
90		-
91		-	6–202.2. 28
92		-
93		-	(A) (1) IN THIS SECTION , “RAIL STATION ” MEANS A PRESENT OR 29
94		-	PLANNED PASSENGER RA IL STATION IN THE STATE. 30
95		-
96		-	(2) “RAIL STATION” INCLUDES A PRESENT O R PLANNED: 31 SENATE BILL 472 3
	44	+	BY repealing and reenacting, with amendments, 24
	45	+	Article – Tax – Property 25
	46	+	Section 6–302 26
	47	+	Annotated Code of Maryland 27
	48	+	(2019 Replacement Volume and 2024 Supplement) 28 2 SENATE BILL 472
97	49
98	50
99	51
100		-	~~(I) MARC STATION ALONG~~ THE ~~PENN~~, ~~CAMDEN, OR~~ 1
101		-	~~BRUNSWICK LINES ;~~ 2
	52	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
	53	+	That the Laws of Maryland read as follows: 2
102	54
103		-	~~(II) BALTIMORE METRO SUBWAYLINK STATION;~~ 3
	55	+	Article – Tax – Property 3
104	56
105		-	~~(III) BALTIMORE LIGHT RAILLINK STATION; AND~~ 4
	57	+	4–201. 4
106	58
107		-	(IV) METRORAIL SYSTEM STAT ION IN THE STATE, INCLUDING A 5
108		-	PURPLE LINE STATION. 6
	59	+	(c) Except as otherwise provided by law, the collector shall remit the taxes 5
	60	+	collected during any month, and interest, penalties, or service charges on the taxes 6
	61	+	collected: 7
109	62
110		-	(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 7
111		-	GOVERNING BODY OF A COUNTY MAY ESTABLISH , BY LAW, A SUBCLASS OF REAL 8
112		-	PROPERTY CONSISTING OF THE FOLLOWING SUBCLA SSES OF REAL PROPERT Y: 9
	63	+	(1) for the county, to the appropriate county official on or before the 10th 8
	64	+	day of the following month; 9
113	65
114		-	(1) ~~UNIMPROVED LAND THAT IS LOCATED WITHIN 1 MILE OF~~ A ~~RAIL~~ 10
115		-	~~STATION~~; AND 11
	66	+	(2) for a municipal corporation, to the appropriate municipal corporation 10
	67	+	official; and 11
116	68
117		-	(2) IMPROVEMENTS TO REAL PROPERTY LAND THAT IS LOCATED 12
118		-	WITHIN 1 MILE OF A RAIL STATI ON. 13
	69	+	(3) for a special district, to the appropriate officer of the district. 12
119	70
120		-	6–302. 14
	71	+	(D) FOR A PENALTY SET UND ER § 14–702(E) OF THIS ARTICLE , THE 13
	72	+	COLLECTOR SHALL REMIT THE PENALTY COLLECTED DU RING ANY MONTH AS 14
	73	+	FOLLOWS: 15
121	74
122		-	(a) Except as otherwise provided in this section and after complying with § 6–305 15
123		-	of this subtitle, in each year after the date of finality and before the following July 1, the 16
124		-	Mayor and City Council of Baltimore City or the governing body of each county annually 17
125		-	shall set the tax rate for the next taxable year on all assessments of property subject to that 18
126		-	county’s property tax. 19
	75	+	(1) 50% TO THE TRANSPORTATION TRUST FUND ESTABLISHED 16
	76	+	UNDER § 3–216 OF THE TRANSPORTATION ARTICLE; AND 17
127	77
128		-	(b) (1) ~~Except as provided in [subsection~~ (c~~)] SUBSECTIONS (C) AND (D) of 20~~
129		-	~~this section~~ and ~~§§ 6–305 and 6–306 of this subtitle: 21~~
	78	+	(2) (I) FOR THE COUNTY , 50% TO THE APPROPRIATE C OUNTY 18
	79	+	OFFICIAL ON OR BEFOR E THE 10TH DAY OF THE FOLLOW ING MONTH; AND 19
130	80
131		-	(i) there shall be a single county property tax rate for all real 22
132		-	property subject to county property tax except for operating real property described in § 23
133		-	8–109(c) of this article; and 24
	81	+	(II) FOR A MUNICIPAL CORP ORATION, 50% TO THE 20
	82	+	APPROPRIATE MUNICIPA L CORPORATION OFFICI AL. 21
134	83
135		-	(ii) the county tax rate applicable to personal property and the 25
136		-	operating real property described in § 8–109(c) of this article shall be no more than 2.5 26
137		-	times the rate for real property. 27
	84	+	6–202.2. 22
138	85
139		-	(2) ~~Paragraph~~ (1) of this ~~subsection does not affect~~ a ~~special rate prevailing 28~~
140		-	in ~~a taxing district or part of a county~~. 29
	86	+	(A) (1) IN THIS SECTION , “RAIL STATION ” MEANS A PRESENT OR 23
	87	+	PLANNED PASSENGER RA IL STATION IN THE STATE. 24
141	88
142		-	(c) (1) The Mayor and City Council of Baltimore City or the governing body of 30
143		-	a county may set a special rate for a vacant lot or improved property cited as vacant and 31
144		-	unfit for habitation or other authorized use on a housing or building violation notice. 32 4 SENATE BILL 472
	89	+	(2) “RAIL STATION” INCLUDES A PRESENT O R PLANNED: 25
	90	+
	91	+	(I) MARC STATION ALONG THE PENN, CAMDEN, OR 26
	92	+	BRUNSWICK LINES ; 27
	93	+
	94	+	(II) BALTIMORE METRO SUBWAYLINK STATION; 28
	95	+	SENATE BILL 472 3
	96	+
	97	+
	98	+	(III) BALTIMORE LIGHT RAILLINK STATION; AND 1
	99	+
	100	+	(IV) METRORAIL SYSTEM STAT ION IN THE STATE. 2
	101	+
	102	+	(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 3
	103	+	GOVERNING BODY OF A COUNTY MAY ESTABLISH , BY LAW, A SUBCLASS OF REAL 4
	104	+	PROPERTY CONSISTING OF IMPROVEMENTS TO R EAL PROPERTY THAT IS LOCATED 5
	105	+	WITHIN 1 MILE OF A RAIL STATI ON. 6
	106	+
	107	+	6–302. 7
	108	+
	109	+	(a) Except as otherwise provided in this section and after complying with § 6–305 8
	110	+	of this subtitle, in each year after the date of finality and before the following July 1, the 9
	111	+	Mayor and City Council of Baltimore City or the governing body of each county annually 10
	112	+	shall set the tax rate for the next taxable year on all assessments of property subject to that 11
	113	+	county’s property tax. 12
	114	+
	115	+	(b) (1) Except as provided in [subsection (c)] SUBSECTIONS (C) AND (D) of 13
	116	+	this section and §§ 6–305 and 6–306 of this subtitle: 14
	117	+
	118	+	(i) there shall be a single county property tax rate for all real 15
	119	+	property subject to county property tax except for operating real property described in § 16
	120	+	8–109(c) of this article; and 17
	121	+
	122	+	(ii) the county tax rate applicable to personal property and the 18
	123	+	operating real property described in § 8–109(c) of this article shall be no more than 2.5 19
	124	+	times the rate for real property. 20
	125	+
	126	+	(2) Paragraph (1) of this subsection does not affect a special rate prevailing 21
	127	+	in a taxing district or part of a county. 22
	128	+
	129	+	(c) (1) The Mayor and City Council of Baltimore City or the governing body of 23
	130	+	a county may set a special rate for a vacant lot or improved property cited as vacant and 24
	131	+	unfit for habitation or other authorized use on a housing or building violation notice. 25
	132	+
	133	+	(2) On or before December 1 each year, the Mayor and City Council of 26
	134	+	Baltimore City or the governing body of a county that enacts a special rate under paragraph 27
	135	+	(1) of this subsection shall report to the Department of Housing and Community 28
	136	+	Development and, in accordance with § 2–1257 of the State Government Article, to the 29
	137	+	General Assembly on: 30
	138	+
	139	+	(i) the special rate set under paragraph (1) of this subsection; 31
	140	+
	141	+	(ii) the number of properties to which the special rate applies; 32
	142	+
	143	+	(iii) the revenue change resulting from the special rate; 33 4 SENATE BILL 472
145	144
146	145
147	146
148		-	(2) On or before December 1 each year, the Mayor and City Council of 1
149		-	Baltimore City or the governing body of a county that enacts a special rate under paragraph 2
150		-	(1) of this subsection shall report to the Department of Housing and Community 3
151		-	Development and, in accordance with § 2–1257 of the State Government Article, to the 4
152		-	General Assembly on: 5
	147	+	(iv) the use of the revenue from the special rate; and 1
153	148
154		-	(i) the special rate set under paragraph (1) of this subsection; 6
	149	+	(v) whether properties subject to the special rate are viable for 2
	150	+	adaptive reuse, as defined in § 1–102 of the Housing and Community Development Article, 3
	151	+	and plans to convert viable properties. 4
155	152
156		-	(ii) the number of properties to which the special rate applies; 7
	153	+	(D) (1) IN THIS SUBSECTION , “RAIL STATION” HAS THE MEANING STAT ED 5
	154	+	IN § 6–202.2 OF THIS TITLE. 6
157	155
158		-	(iii) the revenue change resulting from the special rate; 8
	156	+	(2) SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE MAYOR 7
	157	+	AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY 8
	158	+	MAY SET A SPECIAL RATE FOR IMP ROVEMENTS TO REAL PR OPERTY THAT IS 9
	159	+	LOCATED WITHIN 1 MILE OF A RAIL STATI ON. 10
159	160
160		-	(iv) the use of the revenue from the special rate; and 9
	161	+	(3) THE SPECIAL RATE SET UNDER PARAGRAPH (2) OF THIS 11
	162	+	SUBSECTION MAY NOT B E 0% OR GREATER THAN THE RATE SET UNDER SUBSE CTION 12
	163	+	(A) OF THIS SECTION. 13
161	164
162		-	(v) whether properties subject to the special rate are viable for 10
163		-	adaptive reuse, as defined in § 1–102 of the Housing and Community Development Article, 11
164		-	and plans to convert viable properties. 12
	165	+	14–702. 14
165	166
166		-	(D) (1) IN THIS SUBSECTION , “RAIL STATION” HAS THE MEANING STAT ED 13
167		-	IN § 6–202.2 OF THIS ~~TITLE~~. 14
	167	+	(E) (1) IN THIS SUBSECTION , “RAIL STATION” HAS THE MEANING STAT ED 15
	168	+	IN § 6–202.2 OF THIS ARTICLE. 16
168	169
169		-	(2) SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE MAYOR 15
170		-	AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY 16
171		-	MAY SET A SPECIAL RA TE FOR IMPROVEMENTS TO EACH SUBCLASS ESTABL ISHED 17
172		-	UNDER § 6–202.2 OF THIS TITLE FOR REAL PROPERTY THAT I S LOCATED WITHIN 1 18
173		-	MILE OF A RAIL STATI ON. 19
	170	+	(2) SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE MAYOR 17
	171	+	AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY 18
	172	+	OR OF A MUNICIPAL CO RPORATION MAY SET, BY LAW, A TAX PENALTY AGAINS T THE 19
	173	+	COUNTY OR MUNICIPAL CORPORATION TOTAL TA X LIABILITY ON IMPRO VEMENTS TO 20
	174	+	REAL PROPERTY THAT I S LOCATED WITHIN 1 MILE OF A RAIL STATI ON FOR WHICH 21
	175	+	THE COUNTY OR MUNICI PAL CORPORATION HAS SET A SPECIAL TAX RA TE. 22
174	176
175		-	(3) THE SPECIAL RATE SET UNDER PARAGRAPH (2) OF THIS 20
176		-	SUBSECTION MAY NOT B E 0% OR GREATER THAN THE RATE SET UNDER SUBSE CTION 21
177		-	(A) OF THIS SECTION. 22
	177	+	(3) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 23
	178	+	GOVERNING BODY OF A COUNTY OR OF A MUNIC IPAL CORPORATION SHA LL 24
	179	+	ESTABLISH, BY LAW, CRITERIA FOR IMPOSIN G THE PENALTY AUTHOR IZED UNDER 25
	180	+	PARAGRAPH (2) OF THIS SUBSECTION . 26
178	181
179		-	14–702. 23
	182	+	SECTION 2. AND BE IT FURTHER ENACT ED, That this Act shall take effect June 27
	183	+	1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 28
180	184
181		-	(E) (1) IN THIS SUBSECTION , “RAIL STATION” HAS THE MEANING STAT ED 24
182		-	IN § 6–202.2 OF THIS ARTICLE. 25
183		-
184		-	(2) SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , THE MAYOR 26
185		-	AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY 27
186		-	OR OF A MUNICIPAL CO RPORATION MAY SET , BY LAW, A TAX PENALTY AGAINS T THE 28
187		-	COUNTY OR MUNICIPAL CORPORATION TOTAL TA X LIABILITY ON IMPRO VEMENTS TO 29
188		-	REAL PROPERTY THAT I S LOCATED WITHIN 1 MILE OF A RAIL STATI ON FOR WHICH 30
189		-	THE COUNTY OR MUNICI PAL CORPORATION HAS SET A SPECIAL TAX RA TE. 31
190		-	SENATE BILL 472 5
191		-
192		-
193		-	(3) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 1
194		-	GOVERNING BODY OF A COUNTY OR OF A MUNICIPAL CORPO RATION SHALL 2
195		-	ESTABLISH, BY LAW, CRITERIA FOR IMPOSIN G THE PENALTY AUTHOR IZED UNDER 3
196		-	PARAGRAPH (2) OF THIS SUBSECTION . 4
197		-
198		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 5
199		-	1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 6
200		-
201		-
202		-
203		-	Approved:
204		-	________________________________________________________________________________
205		-	Governor.
206		-	________________________________________________________________________________
207		-	President of the Senate.
208		-	________________________________________________________________________________
209		-	Speaker of the House of Delegates.