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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.
*hb1096*
HOUSE BILL 1096
Q1 6lr2338
By: Delegates J. Long, Alston, Harrison, Ivey, Patterson, Roberts, Taylor, Toles,
and Woods
Introduced and read first time: February 11, 2026
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: February 26, 2026
CHAPTER ______
AN ACT concerning 1
Property Tax Credits – Notice Through Property Tax Bill 2
FOR the purpose of requiring the Mayor and City Council of Baltimore City or the 3
governing body of a county to give notice of certain property tax credits for which a 4
taxpayer may be eligible through the property tax bill; collector for each county to 5
include in the written materials sent with each property tax bill a website address 6
or quick–response code for a county government webpage that lists each property tax 7
credit that is available to taxpayers in the county and includes an explanation of how 8
to apply for the tax credits; and generally relating to notice of property tax credits. 9
BY renumbering 10
Article – Tax – Property 11
Section 9–101 and 9–401 12
to be Section 9–101.1 and 9–401.1, respectively 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2025 Supplement) 15
BY adding to 16
Article – Tax – Property 17
Section 9–101 and 9–401 4–201.3 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2025 Supplement) 20
BY repealing and reenacting, with amendments, 21
2 HOUSE BILL 1096
Article – Tax – Property 1
Section 9–201 and 9–301(d) 2
Annotated Code of Maryland 3
(2019 Replacement Volume and 2025 Supplement) 4
BY repealing and reenacting, without amendments, 5
Article – Tax – Property 6
Section 9–301(a) 7
Annotated Code of Maryland 8
(2019 Replacement Volume and 2025 Supplement) 9
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 10
That Section(s) 9 –101 and 9 –401 of Article – Tax – Property of the Annotated Code of 11
Maryland be renumbered to be Section(s) 9–101.1 and 9–401.1, respectively. 12
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 13
as follows: 14
Article – Tax – Property 15
9–101. 16
(A) EXCEPT AS OTHERWISE SPECIFICALLY PROVIDED, THE PROVISIONS OF 17
THIS SECTION APPLY TO PROPERTY TAX CREDITS GRANTED UNDER THIS SUBTITLE. 18
(B) EXCEPT AS PROVIDED IN SUBSECTION (C) OF THIS SECTION , WHEN A 19
PROPERTY TAX BILL IS SENT TO A TAXPAYER W HO MAY BE ELIGIBLE F OR A 20
PROPERTY TAX CREDIT UNDER THIS SUBTITLE, THE MAYOR AND CITY COUNCIL OF 21
BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY SHA LL INCLUDE WITH 22
THE PROPERTY TAX BILL WRITTEN NOTICE OF EACH PROPERTY TAX CREDIT UNDER 23
THIS SUBTITLE FOR WHICH THE TAXPAYER MAY BE ELIGIBLE. 24
(C) IF A PERSON WHO IS NO T THE TAXPAYER IS TH E RECIPIENT OF THE 25
PROPERTY TAX BILL, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 26
GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH THE PROPERTY TAX BILL THE 27
NOTICE REQUIRED UNDER SUBSECTION (B) OF THIS SECTION TO THAT PERSON AND 28
THAT PERSON SHALL NOTIFY THE TAXPAYER IN WRITING. 29
9–201. 30
(a) (1) In this [section] SUBSECTION, “property tax credit” means a property 31
tax credit or exemption that is granted under § 9–205 or § 9–209 of this subtitle or Subtitle 32
3 of this title. 33
HOUSE BILL 1096 3
[(b)] (2) Annually on or before October 31, the Mayor and City Council of 1
Baltimore City or each governing body that grants a property tax credit shall submit to the 2
Department on the form that the Department provides the following information for the 3
current taxable year: 4
[(1)] (I) the total value of all property tax credits granted; 5
[(2)] (II) an itemized list of all of the property tax credits granted for real 6
property; and 7
[(3)] (III) an itemized list of the property tax credits granted for personal 8
property. 9
[(c)] (3) The Mayor and City Council of Baltimore City or each governing body 10
that grants a property tax credit shall: 11
[(1)] (I) in the same manner as the assessment roll, make available for 12
public inspection bound copies of the form required by [subsection (b)] PARAGRAPH (2) of 13
this [section] SUBSECTION; and 14
[(2)] (II) identify clearly on the tax roll the properties that are granted a 15
property tax credit [under this section]. 16
(B) (1) EXCEPT AS OTHERWISE S PECIFICALLY PROVIDED , THE 17
PROVISIONS OF THIS S UBSECTION APPLY TO P ROPERTY TAX CREDITS GRANTED 18
UNDER THIS SUBTITLE. 19
(2) EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS SUBSECTION , 20
WHEN A PROPERTY TAX BILL IS SENT TO A TAXPAYER WHO MAY BE ELIGIBLE FOR A 21
COUNTY PROPERTY TAX CREDIT UNDER THIS SU BTITLE, THE MAYOR AND CITY 22
COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A C OUNTY SHALL 23
INCLUDE WITH THE PRO PERTY TAX BILL WRITT EN NOTICE OF EACH CO UNTY 24
PROPERTY TAX CREDIT UNDER THIS SUBTITLE FOR WHICH THE TAXPAYER MAY BE 25
ELIGIBLE. 26
(3) IF A PERSON WHO IS NO T THE TAXPAYER IS TH E RECIPIENT OF 27
THE PROPERTY TAX BILL, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR 28
THE GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH THE PROPERTY TAX BILL 29
THE NOTICE REQUIRED UNDER PARAGRAPH (2) OF THIS SUBSECTION T O THAT 30
PERSON AND THAT PERSON SHALL NOTIFY THE TAXPAYER IN WRITING. 31
9–301. 32
(a) Except as otherwise specifically provided, the provisions of this section apply 33
to property tax credits granted under this subtitle. 34
4 HOUSE BILL 1096
(d) (1) When a PROPERTY tax bill is sent to a taxpayer who [is entitled to ] 1
MAY BE ELIGIBLE FOR a property tax credit under this subtitle, the Mayor and City 2
Council of Baltimore City or the [appropriate] governing body OF A COUNTY shall [give] 3
INCLUDE WITH THE PRO PERTY TAX BILL WRITT EN notice of each property tax credit 4
under this subtitle [that] FOR WHICH the taxpayer [is entitled to] MAY BE ELIGIBLE. 5
(2) IF A PERSON WHO IS NO T THE TAXPAYER IS TH E RECIPIENT OF 6
THE PROPERTY TAX BILL, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR 7
THE GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH THE PROPERTY TAX BILL 8
THE NOTICE REQUIRED UNDER PARAGRAPH (1) OF THIS SUBSECTION T O THAT 9
PERSON AND THAT PERSON SHALL NOTIFY THE TAXPAYER IN WRITING. 10
9–401. 11
(A) EXCEPT AS OTHERWISE SPECIFICALLY PROVIDED, THE PROVISIONS OF 12
THIS SECTION APPLY TO PROPERTY TAX CREDITS GRANTED UNDER THIS SUBTITLE. 13
(B) EXCEPT AS PROVIDED IN SUBSECTION (C) OF THIS SECTION , WHEN A 14
PROPERTY TAX BILL IS SENT TO A TAXPAYER WHO MAY BE ELIGIBLE FOR A COUNTY 15
PROPERTY TAX CREDIT UNDER THIS SUBTITLE, THE MAYOR AND CITY COUNCIL OF 16
BALTIMORE CITY OR THE GOVERNING BODY O F A COUNTY SHALL INC LUDE WITH 17
THE PROPERTY TAX BILL WRITTEN NOTICE OF EACH COUNTY PROPERTY TAX CREDIT 18
UNDER THIS SUBTITLE FOR WHICH THE TAXPAYER MAY BE ELIGIBLE. 19
(C) IF A PERSON WHO IS NO T THE TAXPAYER IS TH E RECIPIENT OF THE 20
PROPERTY TAX BILL, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 21
GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH THE PROPERTY TAX BILL THE 22
NOTICE REQUIRED UNDER SUBSECTION (B) OF THIS SECTION TO THAT PERSON AND 23
THAT PERSON SHALL NOTIFY THE TAXPAYER IN WRITING. 24
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 25
That the Laws of Maryland read as follows: 26
Article – Tax – Property 27
4–201.3. 28
THE COLLECTOR FOR EAC H COUNTY SHALL INCLU DE IN THE WRITTEN 29
MATERIALS SENT WITH EACH PROPERTY TAX BI LL A WEBSITE ADDRESS OR A 30
QUICK–RESPONSE (QR) CODE FOR A COUNTY GOVERNMENT WEBPAGE THAT: 31
(1) LISTS EACH PROPERTY TAX CREDIT UNDER TITLE 9 OF THIS 32
ARTICLE THAT IS AVAILABLE TO TAXPAYERS IN THE COUNTY; AND 33
HOUSE BILL 1096 5
(2) INCLUDES A BRIEF EXPLANATION OF HOW TO APPLY FOR THE TAX 1
CREDITS. 2
SECTION 3. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 3
June 1, 2026. 4
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.