Baltimore County - Property Tax Credit - Fraternal Order of Police Lodge 34

Budget Taxes

Enacted

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

Sponsor: Baltimore County Senators
Last action: 2026-05-26
Official status: Approved by the Governor - Chapter 801
Effective date: 2026-06-01

Plain English Breakdown

Checked against official source text during the last sync.

Baltimore County Property Tax Credit for Fraternal Order of Police Lodge 34

This law allows Baltimore County to provide a property tax credit on certain real estate owned by the Fraternal Order of Police Lodge 34.

What This Bill Does

Allows Baltimore County to grant a property tax credit for specific real property owned by the Fraternal Order of Police Lodge 34.
The property must be located at 730 Wampler Road, Middle River, Maryland.
For each taxable year beginning after June 30, 2026, the tax credit will cover 100% of the county property taxes on this real estate.

Who It Names or Affects

Baltimore County
The Fraternal Order of Police Lodge 34

Terms To Know

Property Tax Credit: A reduction in the amount of property tax owed by a property owner.
Taxable Year: The period used for calculating and paying taxes, usually one year long.

Limits and Unknowns

This law only applies to real estate owned by the Fraternal Order of Police Lodge 34 at a specific address.
It does not affect other property owners or properties in Baltimore County.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

503526/1

None

Favorable with Amendments { 503526/1 Adopted

Plain English: AMENDMENT TO SENATE BILL 30 (First Reading File Bill) On page 1, in the sponsor line, strike “Senator West” and substitute “Baltimore County Senators”.

AMENDMENT TO SENATE BILL 30 (First Reading File Bill) On page 1, in the sponsor line, strike “Senator West” and substitute “Baltimore County Senators”.
SB0030/503526/1 BY: Budget and Taxation Committee

Bill History

2026-05-26 Post Passage
Approved by the Governor - Chapter 801
2026-04-02 House
Favorable Report by Ways and Means
2026-03-22 House
Third Reading Passed (130-1)
2026-03-21 Senate
Returned Passed
2026-03-18 House
Favorable Adopted Second Reading Passed
2026-03-16 House
Hearing 3/24 at 1:00 p.m.
2026-03-02 Senate
Favorable with Amendments Report by Budget and Taxation
2026-02-25 House
Referred Ways and Means
2026-02-22 Senate
Third Reading Passed (43-0)
2026-02-20 Senate
Favorable with Amendments { 503526/1 Adopted
2026-02-20 Senate
Second Reading Passed with Amendments
2026-01-15 Senate
Hearing 1/21 at 10:00 a.m.
2026-01-15 Senate
Hearing canceled
2026-01-15 Senate
Hearing 1/21 at 10:00 a.m.
2026-01-14 Senate
First Reading Budget and Taxation
2025-10-12 Senate
Pre-filed
Maryland General Assembly
Text - First - Baltimore County - Property Tax Credit - Fraternal Order of Police Lodge 34
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Third - Baltimore County - Property Tax Credit - Fraternal Order of Police Lodge 34
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Chapter - Baltimore County - Property Tax Credit - Fraternal Order of Police Lodge 34

Official Summary Text

Authorizing the governing body of Baltimore County to grant, by law, a 100% property tax credit against the county property tax imposed on certain real property owned by the Fraternal Order of Police Lodge 34; 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.
*sb0030*

SENATE BILL 30
Q2 6lr1168
(PRE–FILED) CF HB 211
By: Senator West Baltimore County Senators
Requested: October 12, 2025
Introduced and read first time: January 14, 2026
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 20, 2026

CHAPTER ______

AN ACT concerning 1

Baltimore County – Property Tax Credit – Fraternal Order of Police Lodge 34 2

FOR the purpose of authorizing the governing body of Baltimore County to grant, by law, 3
a property tax credit against the county property tax imposed on certain real 4
property owned by the Fraternal Order of Police Lodge 34; and generally relating to 5
a property tax credit for real property owned by the Fraternal Order of Police Lodge 6
34 in Baltimore County. 7

BY adding to 8
Article – Tax – Property 9
Section 9–305(j) 10
Annotated Code of Maryland 11
(2019 Replacement Volume and 2025 Supplement) 12

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
That the Laws of Maryland read as follows: 14

Article – Tax – Property 15

9–305. 16

(J) (1) THE GOVERNING BODY OF BALTIMORE COUNTY MAY GRANT, BY 17
LAW, A PROPERTY TAX CREDI T UNDER THIS SUBSECT ION AGAINST THE COUNTY 18
PROPERTY TAX IMPOSED ON REAL PROPERTY THAT IS: 19
2 SENATE BILL 30

(I) OWNED BY THE FRATERNAL ORDER OF POLICE LODGE 34; 1
AND 2

(II) LOCATED AT 730 WAMPLER ROAD, MIDDLE RIVER, 3
MARYLAND. 4

(2) FOR EACH TAXABLE YEAR , THE AMOUNT OF THE PR OPERTY TAX 5
CREDIT GRANTED UNDER THIS SUBSECTION SHALL EQUAL 100% OF THE PROPERTY 6
TAX IMPOSED ON THE PROPERTY. 7

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 8
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 9

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