Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.

Housing Taxes

Enacted

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

Sponsor: Wicomico County Delegation
Last action: 2026-05-26
Official status: Approved by the Governor - Chapter 711
Effective date: 2026-06-01

Plain English Breakdown

The official source material does not provide details on how the tax credit will be calculated or its exact amount.

Wicomico County Property Tax Credit for Salisbury Neighborhood Housing Services

This law allows Wicocomico County and its cities to give a property tax break on certain real estate owned by Salisbury Neighborhood Housing Services, Inc., if the property is intended for future private ownership after development or rehabilitation.

What This Bill Does

Allows the governing body of Wicomico County or a municipal corporation in Wicomico County to grant a property tax credit against county or municipal corporation property taxes on real property owned by Salisbury Neighborhood Housing Services, Inc., if it is intended for future private ownership after development or rehabilitation.
Requires Salisbury Neighborhood Housing Services, Inc. to submit an annual written report documenting their real estate holdings and transactions within the jurisdiction granting the tax credit.
Gives local governing bodies the power to set rules for the amount, terms, scope, duration of the tax credit, and any other necessary provisions.

Who It Names or Affects

Wicomico County
Municipal corporations in Wicomico County
Salisbury Neighborhood Housing Services, Inc.

Terms To Know

Property Tax Credit: A reduction or exemption from property taxes granted by the government to certain taxpayers under specific conditions.
Municipal Corporation: A city, town, or other local government entity that has been legally incorporated and given powers by a state.

Limits and Unknowns

The tax credit applies only to real property owned by Salisbury Neighborhood Housing Services, Inc., intended for future private ownership after development or rehabilitation.
It does not specify the exact amount of tax credit or how it will be calculated.
Local governing bodies must create specific laws to implement this tax credit.

Bill History

2026-05-26 Post Passage
Approved by the Governor - Chapter 711
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
2026-02-05 House
Hearing 2/17 at 1:00 p.m.
2026-02-05 House
Hearing canceled
2026-02-05 House
Hearing 2/24 at 1:00 p.m.
2026-02-04 House
First Reading Ways and Means
Maryland General Assembly
Text - First - Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Third - Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Chapter - Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.

Official Summary Text

Authorizing the governing body of Wicomico County and the governing body of a municipal corporation in Wicomico County to grant, by law, a property tax credit against the county or municipal corporation property tax imposed on certain real property owned by Salisbury Neighborhood Housing Services, Inc.

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.
*hb0889*

HOUSE BILL 889
Q2 6lr1891
CF SB 847
By: Wicomico County Delegation
Introduced and read first time: February 4, 2026
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 6, 2026

CHAPTER ______

AN ACT concerning 1

Wicomico County – Property Tax Credit – Salisbury Neighborhood Housing 2
Services, Inc. 3

FOR the purpose of authorizing the governing body of Wicomico County or a municipal 4
corporation in Wicomico County to grant, by law, a property tax credit against the 5
county or municipal corporation property tax imposed on certain real property owned 6
by Salisbury Neighborhood Housing Services, Inc.; and generally relating to a 7
property tax credit for real property owned by Salisbury Neighborhood Housing 8
Services, Inc. 9

BY adding to 10
Article – Tax – Property 11
Section 9–324(d) 12
Annotated Code of Maryland 13
(2019 Replacement Volume and 2025 Supplement) 14

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
That the Laws of Maryland read as follows: 16

Article – Tax – Property 17

9–324. 18

(D) (1) THE GOVERNING BODY OF WICOMICO COUNTY OR THE 19
GOVERNING BODY OF A MUNICIPAL CORPORATION IN WICOMICO COUNTY MAY 20
2 HOUSE BILL 889

GRANT, BY LAW , A PROPERTY TAX CREDI T AGAINST THE COUNTY OR MUNICIPAL 1
CORPORATION PROPERTY TAX IMPOSED ON REAL PROPERTY THAT IS: 2

(I) OWNED BY SALISBURY NEIGHBORHOOD HOUSING 3
SERVICES, INC., WITH THE INTENTION OF RELINQUISHING OWNERSHIP IN THE NEAR 4
FUTURE; 5

(II) USED FOR THE PURPOSE S OF DEVELOPMENT , 6
REHABILITATION, AND TRANSFER TO A PRIVATE OWNER; AND 7

(III) NOT OCCUPIED BY ADMI NISTRATIVE OR WAREHO USE 8
BUILDINGS OWNED BY SALISBURY NEIGHBORHOOD HOUSING SERVICES, INC. 9

(2) IF THE GOVERNING BODY OF WICOMICO COUNTY OR THE 10
GOVERNING BODY OF A MUNICIPAL CORPORATION IN WICOMICO COUNTY GRANTS 11
A PROPERTY TAX CREDI T UNDER THIS SUBSECTION, SALISBURY NEIGHBORHOOD 12
HOUSING SERVICES, INC., SHALL SUBMIT AN ANNUAL WRI TTEN REPORT TO THE 13
GOVERNING BODY THAT DOCUMENTS THE FOLLOWING: 14

(I) ALL REAL PROPERTY HOLDIN GS OF SALISBURY 15
NEIGHBORHOOD HOUSING SERVICES, INC., IN THE JURISDICTION GRANTING THE 16
TAX CREDIT; AND 17

(II) ALL TRANSACTIONS INVOLVING REAL PROPERTY HOLDINGS 18
OF SALISBURY NEIGHBORHOOD HOUSING SERVICES, INC., IN THE JURISDICTION 19
GRANTING THE TAX CREDIT. 20

(3) THE GOVERNING BODY OF WICOMICO COUNTY OR THE 21
GOVERNING BODY OF A MUNICIPAL CORPORATIO N IN WICOMICO COUNTY MAY 22
PROVIDE, BY LAW, FOR: 23

(I) THE AMOUNT, TERMS, SCOPE, AND DURATION OF THE TAX 24
CREDIT UNDER THIS SUBSECTION; AND 25

(II) ANY OTHER PROVISION NECESSARY TO CARRY OUT THIS 26
SUBSECTION. 27

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 28
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 29