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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0826*
HOUSE BILL 826
Q1 6lr2314
By: Delegates M. Morgan, Arikan, Beauchamp, Chisholm, Fisher, Grammer,
Howard, Kipke, Nawrocki, and Szeliga
Introduced and read first time: February 4, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax – Residential Real Property – Moratorium on Assessment 2
Increases 3
FOR the purpose of prohibiting, for certain taxable years, an increase of the assessed value 4
of residential real property in the State except under certain circumstances; and 5
generally relating to residential real property tax. 6
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 7
That: 8
(a) (1) In this section the following words have the meanings indicated. 9
(2) “Phased in value” has the meaning stated in § 8 –103 of the Tax – 10
Property Article. 11
(3) “Subdivision” has the meaning stated in § 8–104 of the Tax – Property 12
Article. 13
(b) Notwithstanding any other provision of law, for a taxable year beginning after 14
June 30, 202 6, but before July 1, 202 9, the assessed value of residential real property in 15
the State , including the phased in value of the residential real property, may not be 16
increased over the prior value unless: 17
(1) the zoning classification is changed at the initiative of the owner or 18
anyone having an interest in the property; 19
(2) a change in use or character occurs; 20
(3) substantially completed improvements are made that add at least 21
$100,000 in value to the property; 22
2 HOUSE BILL 826
(4) an error in calculation or measurement of the real property caused the 1
value to be erroneous; 2
(5) a residential use assessment is terminated in acc ordance with § 8–226 3
of the Tax – Property Article; or 4
(6) a subdivision occurs. 5
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 6
1, 2026. 7