HB0320 • 2026

Anne Arundel County - Property Tax Credit - Rural Legacy Program

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Delegates Behler , Bagnall , Bartlett , Chang , Chisholm , Howard , D. Jones , Kipke , Nkongolo , Pruski , Rogers , Schmidt , and Simmons
Last action: 2026-05-26
Official status: Approved by the Governor - Chapter 620
Effective date: 2026-06-01

Plain English Breakdown

The exact number of property owners who will qualify for this tax break is unknown as it depends on future sales of development rights.

Property Tax Credit for Rural Legacy Areas in Anne Arundel County

This law allows property owners in rural legacy areas of Anne Arundel County to receive a tax credit if they have sold certain development rights under the Rural Legacy Program.

What This Bill Does

Allows the governing body of Anne Arundel County to grant a property tax credit against county property taxes for real property located in a Rural Legacy Area and for which the owner has sold specific development rights under the Rural Legacy Program.

Who It Names or Affects

Property owners in rural legacy areas who have sold certain development rights under the Rural Legacy Program.

Terms To Know

Rural Legacy Area: A specific area designated by law to protect land from development and preserve its natural state.
Development Rights: The legal rights that allow a property owner to build or develop their land in certain ways.

Limits and Unknowns

This tax credit applies only to properties located within designated rural legacy areas and for which the development rights have been sold under the Rural Legacy Program.
It is not specified how many property owners will qualify for this tax break.

Bill History

2026-05-26 Post Passage
Approved by the Governor - Chapter 620
2026-04-01 Senate
Favorable Report by Budget and Taxation
2026-03-22 House
Returned Passed
2026-03-19 House
Favorable Report by Ways and Means
2026-03-19 Senate
Third Reading Passed (43-0)
2026-03-14 Senate
Favorable Adopted Second Reading Passed
2026-03-07 House
Third Reading Passed (128-1)
2026-03-06 House
Favorable Adopted Second Reading Passed
2026-03-04 Senate
Referred Budget and Taxation
2026-01-24 House
Hearing 2/03 at 1:00 p.m.
2026-01-16 House
First Reading Ways and Means
Maryland General Assembly
Text - First - Anne Arundel County - Property Tax Credit - Rural Legacy Program
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Third - Anne Arundel County - Property Tax Credit - Rural Legacy Program
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Chapter - Anne Arundel County - Property Tax Credit - Rural Legacy Program

Official Summary Text

Authorizing the governing body of Anne Arundel County to grant, by law, a property tax credit against the county property tax imposed on real property that is located in a Rural Legacy Area, subject to certain land preservation programs, and for which the property owner has sold certain development rights under the Rural Legacy Program; applying the Act to taxable years beginning after June 30, 2026; etc.

Current Bill Text

Read the full stored bill text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING 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.
*hb0320*

HOUSE BILL 320
Q2 6lr1844
SB 1019/19 – B&T CF SB 851
By: Delegates Behler, Bagnall, Bartlett, Chang, Chisholm, Howard, D. Jones,
Kipke, Nkongolo, Pruski, Rogers, Schmidt, and Simmons
Introduced and read first time: January 16, 2026
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 6, 2026

CHAPTER ______

AN ACT concerning 1

Anne Arundel County – Property Tax Credit – Rural Legacy Program 2

FOR the purpose of authorizing the governing body of Anne Arundel County to grant, by 3
law, a property tax credit against the county property tax imposed on real property 4
that is located in a certain area and for which the property owner has sold certain 5
development rights under the Rural Legacy Program; and generally relating to a 6
property tax credit for property that is subject to the Rural Legacy Program. 7

BY repealing and reenacting, with amendments, 8
Article – Tax – Property 9
Section 9–303(d) 10
Annotated Code of Maryland 11
(2019 Replacement Volume and 2025 Supplement) 12

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
That the Laws of Maryland read as follows: 14

Article – Tax – Property 15

9–303. 16

(d) The governing body of Anne Arundel County may grant, by law, a property 17
tax credit under this section against the county tax imposed on real property: 18

2 HOUSE BILL 320

(1) that is subject to the State’s or county’s agricultural land preservation 1
program; OR 2

(2) (I) THAT IS LOCATED IN A RURAL LEGACY AREA AS DEFINED 3
IN § 5–9A–02 OF THE NATURAL RESOURCES ARTICLE; AND 4

(II) FOR WHICH THE PROPER TY OWNER HAS SOLD TH E 5
DEVELOPMENT RIGHTS UNDER TH E RURAL LEGACY PROGRAM ESTABLISHED 6
UNDER TITLE 5, SUBTITLE 9A OF THE NATURAL RESOURCES ARTICLE. 7

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 8
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 9

Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.