KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Maryland

HB0078 • 2026

Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Delegate Stewart
Last action
2026-01-26
Official status
In the House - Hearing 1/27 at 2:00 p.m.
Effective date
2026-06-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

What This Bill Does

  • Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-26 House

    Hearing canceled

  2. 2026-01-26 House

    Hearing 1/27 at 2:00 p.m.

  3. 2026-01-14 House

    First Reading Ways and Means

  4. 2026-01-14 House

    Hearing 1/27 at 1:00 p.m.

  5. 2025-09-17 House

    Pre-filed

  6. Maryland General Assembly

    Text - First - Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Official Summary Text

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

Current Bill Text

Read the full stored bill text 
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0078*

HOUSE BILL 78
Q1 6lr0881
(PRE–FILED) CF 6lr1624
By: Delegate Stewart
Requested: September 17, 2025
Introduced and read first time: January 14, 2026
Assigned to: Ways and Means

A BILL ENTITLED

AN ACT concerning 1

Property Taxes – Authority of Counties to Establish Subclasses and Set 2
Separate Rates for Land and Improvements to Land 3

FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the 4
governing body of a county to establish subclasses of real property consisting of land 5
and improvements to land and set separate real property tax rates for each subclass; 6
and generally relating to the authority of counties to establish subclas ses and set 7
separate tax rates for land and improvements to land. 8

BY repealing and reenacting, with amendments, 9
Article – Tax – Property 10
Section 6–202.1 and 6–302(b) 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2025 Supplement) 13

BY adding to 14
Article – Tax – Property 15
Section 6–302(e) 16
Annotated Code of Maryland 17
(2019 Replacement Volume and 2025 Supplement) 18

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That the Laws of Maryland read as follows: 20

Article – Tax – Property 21

6–202.1. 22

2 HOUSE BILL 78

The Mayor and City Council of Baltimore City or the governing body of a county may 1
establish, by law, a subclass of real property consisting of: 2

(1) vacant lots or improved property cited as vacant and unfit for 3
habitation or other authorized use on a housing or building violation notice; 4

(2) LAND; OR 5

(3) IMPROVEMENTS TO LAND. 6

6–302. 7

(b) (1) Except as provided in [subsection] SUBSECTIONS (c) AND (E) of this 8
section and §§ 6–305 and 6–306 of this subtitle: 9

(i) there shall be a single county property tax rate for all real 10
property subject to county property tax except for operating real property described in § 11
8–109(c) of this article; and 12

(ii) the county tax rate applicable to personal property and the 13
operating real property described in § 8 –109(c) of this article shall be no more than 2.5 14
times the rate for real property. 15

(2) Paragraph (1) of this subsection does not affect a special rate prevailing 16
in a taxing district or part of a county. 17

(E) (1) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 18
GOVERNING BODY OF A COUNTY MAY SET SEPARATE REAL PROPERTY TAX RA TES 19
FOR EACH OF THE FOLLOWING SUBCLASSES OF REAL PROPERTY: 20

(I) LAND; AND 21

(II) IMPROVEMENTS TO LAND. 22

(2) IF THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 23
GOVERNING BODY OF A COUNTY ESTABLISH ES SEPARATE REAL PROPERTY TAX 24
RATES UNDER PARAGRAPH (1) OF THIS SUBSECTION: 25

(I) THE TAX RATE FOR LAND AND THE TAX RATE FOR 26
IMPROVEMENTS TO LAND ARE NOT REQUIRED TO BE EQUAL; AND 27

(II) EACH OF THE SEPARATE TAX RATES SHALL APPLY 28
UNIFORMLY THROUGHOUT THE TAXIN G JURISDICTION TO ALL REAL PROPERTY 29
WITHIN THE SUBCLASS TO WHICH THE TAX RATE APPLIES. 30

HOUSE BILL 78 3

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 1
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2027. 2