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*hb1224*
HOUSE BILL 1224
Q1 6lr1014
By: Prince George’s 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 6, 2026
CHAPTER ______
AN ACT concerning 1
Property Taxes – Special Rate for Vacant and Abandoned Property – Charter 2
County Tax Limitation 3
PG 408–26 4
FOR the purpose of authorizing the governing body of a charter county to set a special 5
property tax rate on certain vacant and abandoned property that exceeds any limit 6
in the county charter on the property tax rate or property tax revenues; authorizing 7
the governing body of a charter county to distribute to the general fund of the county 8
the property tax revenue attributable to the special rate on certain vacant and 9
abandoned property that exceeds any limit in the county charter on the property tax 10
rate or property tax revenues; and generally relating to a special pro perty tax rate 11
for vacant and abandoned property. 12
BY repealing and reenacting, without amendments, 13
Article – Tax – Property 14
Section 6–302(a) and (b) 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2025 Supplement) 17
BY repealing and reenacting, with amendments, 18
Article – Tax – Property 19
Section 6–302(c) 20
Annotated Code of Maryland 21
(2019 Replacement Volume and 2025 Supplement) 22
2 HOUSE BILL 1224
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
That the Laws of Maryland read as follows: 2
Article – Tax – Property 3
6–302. 4
(a) Except as otherwise provided in this section and after complying with § 6–305 5
of this subtitle, in each year after the date of finality and before the following June 20, the 6
Mayor and City Council of Baltimore City or the gover ning body of each county annually 7
shall set the tax rate for the next taxable year on all assessments of property subject to that 8
county’s property tax. 9
(b) (1) Except as provided in subsection (c) of this section and §§ 6 –305 and 10
6–306 of this subtitle: 11
(i) there shall be a single county property tax rate for all real 12
property subject to county property tax except for operating real property described in § 13
8–109(c) of this article; and 14
(ii) the county tax rate applicable to personal property an d the 15
operating real property described in § 8 –109(c) of this article shall be no more than 2.5 16
times the rate for real property. 17
(2) Paragraph (1) of this subsection does not affect a special rate prevailing 18
in a taxing district or part of a county. 19
(c) (1) The Mayor and City Council of Baltimore City or the governing body of 20
a county may set a special rate for a vacant lot or improved property cited as vacant and 21
unfit for habitation or other authorized use on a housing or building violation notice. 22
(2) NOTWITHSTANDING ANY PROVISION OF A COUNTY CHARTER THAT 23
PLACES A LIMIT ON TH E COUNTY ’S PROPERTY TAX RATE OR REVENUES , IN THE 24
EXERCISE OF THE AUTH ORITY GRANTED UNDER PARAGRAPH (1) OF THIS 25
SUBSECTION, THE GOVERNING BODY OF A CHARTER COUNTY MAY: 26
(I) 1. SET A SPECIAL RATE T HAT RESULTS IN A HIGHER 27
PROPERTY TAX RATE THAN THE RATE AUTHORIZED UNDER THE COUNTY’S 28
CHARTER; OR 29
2. COLLECT MORE PROPERTY TAX REVENUES THAN THE 30
REVENUES AUTHORIZED UNDER THE COUNTY’S CHARTER; AND 31
(II) DISTRIBUTE TO THE GENERAL FUND OF TH E COUNTY THE 32
PROPERTY TAX REVENUE COLLECTED UNDER PARAGRAPH (1) OF THIS SUBSECTION 33
HOUSE BILL 1224 3
THAT EXCEEDS THE AMOUNT THAT WOULD HAVE BEEN COLLECTED IF THE COUNTY 1
CHARTER LIMITATION HAD APPLIED. 2
(3) On or before December 1 each year, the Mayor and City Council of 3
Baltimore City or the governing body of a county that enacts a special rate under paragraph 4
(1) of this subsection shall report to the Department of Housing and Community 5
Development and, in accordance with § 2 –1257 of the State Government Article, to the 6
General Assembly on: 7
(i) the special rate set under paragraph (1) of this subsection; 8
(ii) the number of properties to which the special rate applies; 9
(iii) the revenue change resulting from the special rate; 10
(iv) the use of the revenue from the special rate; and 11
(v) whether properties subject to the special rate are viable for 12
adaptive reuse, as defined in § 1–102 of the Housing and Community Development Article, 13
and plans to convert viable properties. 14
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 15
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 16
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.