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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb1398*
HOUSE BILL 1398
Q6 6lr2033
By: Delegates Nawrocki, Arikan, Chisholm, Fisher, Grammer, M. Morgan, and
Szeliga
Introduced and read first time: February 13, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
State Transfer Tax – Temporary Suspension 2
FOR the purpose of suspending the imposition of the State transfer tax for a certain period 3
of time; and generally relating to the State transfer tax. 4
BY repealing and reenacting, with amendments, 5
Article – Tax – Property 6
Section 13–202 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 the Laws of Maryland read as follows: 11
Article – Tax – Property 12
13–202. 13
(A) Except as otherwise provided in this subtitle, a transfer tax is imposed on an 14
instrument of writing: 15
(1) recorded with the clerk of the circuit court for a county; or 16
(2) filed with the Department and described in § 12–103(d) of this article. 17
(B) THE TRANSFER TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION 18
DOES NOT APPLY TO AN INSTRUMENT OF WRITING RECORDED OR FILED FROM JULY 19
1, 2026, TO JUNE 30, 2029, BOTH INCLUSIVE. 20
2 HOUSE BILL 1398
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 1
1, 2026. 2