HB1095 • 2026

Calvert County - Property Tax Credit - Tobacco Barns

Taxes

Enacted

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

Sponsor: Calvert County Delegation
Last action: 2026-04-14
Official status: Approved by the Governor - Chapter 147
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.

Calvert County - Property Tax Credit - Tobacco Barns

Authorizing the governing body of Calvert County to grant a property tax credit against the county property tax imposed on certain real property that was formerly used solely as a tobacco barn; and applying the Act to all taxable years beginning after June 30, 2026.

What This Bill Does

Authorizing the governing body of Calvert County to grant a property tax credit against the county property tax imposed on certain real property that was formerly used solely as a tobacco barn; and applying the Act to all taxable years beginning after June 30, 2026.

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

2026-04-14 Post Passage
Approved by the Governor - Chapter 147
2026-04-01 Senate
Favorable Report by Budget and Taxation
2026-03-25 Senate
Hearing 3/31 at 1:30 p.m.
2026-03-20 House
Favorable Report by Ways and Means
2026-03-18 House
Returned Passed
2026-03-16 Senate
Third Reading Passed (44-0)
2026-03-14 Senate
Favorable Adopted
2026-03-14 Senate
Second Reading Passed
2026-03-09 House
Third Reading Passed (127-1)
2026-03-07 House
Favorable Adopted Second Reading Passed
2026-03-07 Senate
Referred Budget and Taxation
2026-02-11 House
First Reading Ways and Means
2026-02-11 House
Hearing 2/24 at 1:00 p.m.
Maryland General Assembly
Text - First - Calvert County - Property Tax Credit - Tobacco Barns
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Third - Calvert County - Property Tax Credit - Tobacco Barns
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Chapter - Calvert County - Property Tax Credit - Tobacco Barns

Official Summary Text

Authorizing the governing body of Calvert County to grant a property tax credit against the county property tax imposed on certain real property that was formerly used solely as a tobacco barn; and applying the Act to all taxable years beginning after June 30, 2026.

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.
*hb1095*

HOUSE BILL 1095
Q2 6lr2870
HB 998/25 – W&M
By: Calvert County Delegation
Introduced and read first time: February 11, 2026
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 7, 2026

CHAPTER ______

AN ACT concerning 1

Calvert County – Property Tax Credit – Tobacco Barns 2

FOR the purpose of authorizing the governing body of Calvert County to grant a property 3
tax credit against the county property tax imposed on certain real property that was 4
formerly used solely as a tobacco barn; and generally relating to a property tax credit 5
in Calvert County for real property that was formerly used as a tobacco barn. 6

BY adding to 7
Article – Tax – Property 8
Section 9–306(i) 9
Annotated Code of Maryland 10
(2019 Replacement Volume and 2025 Supplement) 11

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13

Article – Tax – Property 14

9–306. 15

(I) (1) THE GOVERNING BODY OF CALVERT COUNTY MAY GRANT , BY 16
LAW, A PROPERTY TAX CREDIT AGAINST THE COUNTY PROPERTY TAX IMPOSED ON 17
REAL PROPERTY THAT W AS FORMERLY USED SOL ELY AS A TOBACCO BAR N IF THE 18
REAL PROPERTY: 19

2 HOUSE BILL 1095

(I) IS LOCATED ON LAND THAT IS SUBJECT TO A TOBA CCO 1
BUYOUT AGREEMENT; OR 2

(II) 1. IS LOCATED ON LAND T HAT QUALIFIES FOR AN 3
AGRICULTURAL USE ASSESSMENT; AND 4

2. IS USED IN CONNECTIO N WITH AN ACTIVITY T HAT IS 5
RECOGNIZED BY THE DEPARTMENT AS AN APPROVED AGRICULTURAL ACTIVITY. 6

(2) IN AUTHORIZING A CRED IT UNDER THIS SUBSEC TION, THE 7
GOVERNING BODY OF THE COUNTY MAY PROVIDE, BY LAW, FOR: 8

(I) THE AMOUNT OF THE CREDIT; 9

(II) THE DURATION OF THE CREDIT; AND 10

(III) ANY OTHER PROVISION NECESSARY TO AD MINISTER THE 11
CREDIT. 12

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 13
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 14

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