SB0058 • 2026

Property Tax Credit - Retail Service Station Conversions

Taxes

Enacted

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

Sponsor: Senators Brooks , Augustine , Guzzone , Hettleman , King , Lewis Young , McCray , Rosapepe , and Zucker
Last action: 2026-05-26
Official status: Approved by the Governor - Chapter 642
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.

Property Tax Credit - Retail Service Station Conversions

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other uses; prohibiting the use of the tax credit for real property unless underground storage tanks located or formerly located on the property have been permanently closed in accordance with regulations of the Department of the Environment; etc.

What This Bill Does

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other uses; prohibiting the use of the tax credit for real property unless underground storage tanks located or formerly located on the property have been permanently closed in accordance with regulations of the Department of the Environment; etc.

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.

Amendments

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

433126/1

None

Favorable with Amendments { 433126/1 Adopted

Plain English: AMENDMENT TO SENATE BILL 58 (Third Reading File Bill) On page 2, strike beginning with “AS” in line 9 down through “FACILITY” in line 10 and substitute “BY: (I) A DISCOUNT STORE; (II) A SELF–SERVICE STORAGE FACILITY; (III) A LICENSED RETAILER OF CIGARETTES UNDER TITLE 16 OF THE BUSINESS REGULATION ARTICLE; (IV) A LICENSED OTHER TOB ACCO PRODUCTS RETAILER OR TOBACCONIST, AS DEFINED IN § 16.5–101 OF THE BUSINESS REGULATION ARTICLE; (V) AN ELECTRONIC SMOKING DEVICES RETAILER OR A VAPE SHOP VENDOR , AS DEFINED IN § 16.7–101 OF THE BUSINESS REGULATION ARTICLE; OR (VI) A HOLDER OF A CLASS A RETAIL ALCOHOLIC BEVERAGES LICENSE UNDER DIVISION II OF THE ALCOHOLIC BEVERAGES AND CANNABIS ARTICLE”; after line 22, insert: SB0058/433126/1 BY: Ways and Means Committee SB0058/433126/01 Ways and Means Committee Amendments to SB 58 Page 2 of 2 “(D) THE TAX CREDIT UNDER THIS SECTION MAY NOT BE GRANTED FOR REAL PROPERTY UNLESS UNDERGROUND STORAGE TANKS LOCATED ON OR FORMERLY LOCATED ON THE REAL PROPERTY HA VE BEEN PERMANENTLY CLOSED IN ACCORDANCE WITH REGULATIONS OF THE DEPARTMENT OF THE ENVIRONMENT.”; and in line 23, strike “(D)” and substitute “(E)”.

AMENDMENT TO SENATE BILL 58 (Third Reading File Bill) On page 2, strike beginning with “AS” in line 9 down through “FACILITY” in line 10 and substitute “BY: (I) A DISCOUNT STORE; (II) A SELF–SERVICE STORAGE FACILITY; (III) A LICENSED RETAILER OF CIGARETTES UNDER TITLE 16 OF THE BUSINESS REGULATION ARTICLE; (IV) A LICENSED OTHER TOB ACCO PRODUCTS RETAILER OR TOBACCONIST, AS DEFINED IN § 16.5–101 OF THE BUSINESS REGULATION ARTICLE; (V) AN ELECTRONIC SMOKING DEVICES RETAILER OR A VAPE SHOP VENDOR , AS DEFINED IN § 16.7–101 OF THE BUSINESS REGULATION ARTICLE; OR (VI) A HOLDER OF A CLASS A RETAIL ALCOHOLIC BEVERAGES LICENSE UNDER DIVISION II OF THE ALCOHOLIC BEVERAGES AND CANNABIS ARTICLE”; after line 22, insert: SB0058/433126/1 BY: Ways and Means Committee SB0058/433126/01 Ways and Means Committee Amendments to SB 58 Page 2 of 2 “(D) THE TAX CREDIT UNDER THIS SECTION MAY NOT BE GRANTED FOR REAL PROPERTY UNLESS UNDERGROUND STORAGE TANKS LOCATED ON OR FORMERLY LOCATED ON THE REAL PROPERTY HA VE BEEN PERMANENTLY CLOSED IN ACCORDANCE WITH REGULATIONS OF THE DEPARTMENT OF THE ENVIRONMENT.”; and in line 23, strike “(D)” and substitute “(E)”.

743020/1

None

Favorable with Amendments { 743020/1 Adopted

Plain English: AMENDMENTS TO SENATE BILL 58 (First Reading File Bill) AMENDMENT NO.

AMENDMENTS TO SENATE BILL 58 (First Reading File Bill) AMENDMENT NO.
1 On page 1, in the sponsor line, strike “ Senator Brooks ” and substitute “Senators Brooks, Augustine, Guzzone, Hettleman, King, Lewis Young, McCray, Rosapepe, and Zucker ”; and strike beginning with “authorizing” in line 7 down through the semicolon in line 9.
AMENDMENT NO.
2 On page 2, strike in their entirety lines 29 through 32, inclusive.

Bill History

2026-05-26 Post Passage
Approved by the Governor - Chapter 642
2026-04-02 House
Favorable with Amendments Report by Ways and Means
2026-03-20 House
Third Reading Passed (128-6)
2026-03-20 Senate
Senate Concurs House Amendments
2026-03-20 Senate
Third Reading Passed (44-0)
2026-03-20 Senate
Passed Enrolled
2026-03-18 House
Favorable with Amendments { 433126/1 Adopted
2026-03-18 House
Second Reading Passed with Amendments
2026-03-16 House
Hearing 3/24 at 1:00 p.m.
2026-02-15 House
Referred Ways and Means
2026-02-12 Senate
Third Reading Passed (42-0)
2026-02-11 Senate
Favorable with Amendments Report by Budget and Taxation
2026-02-09 Senate
Favorable with Amendments { 743020/1 Adopted
2026-02-09 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
2025-09-10 Senate
Pre-filed
Maryland General Assembly
Text - First - Property Tax Credit - Retail Service Station Conversions
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Third - Property Tax Credit - Retail Service Station Conversions
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Enrolled - Property Tax Credit - Retail Service Station Conversions

Official Summary Text

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other uses; prohibiting the use of the tax credit for real property unless underground storage tanks located or formerly located on the property have been permanently closed in accordance with regulations of the Department of the Environment; etc.

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.
Italics indicate opposite chamber/conference committee amendments.
*sb0058*

SENATE BILL 58
Q1 (6lr0814)
ENROLLED BILL
— Budget and Taxation/Ways and Means —
Introduced by Senator Brooks Senators Brooks, Augustine, Guzzone, Hettleman,
King, Lewis Young, McCray, Rosapepe, and Zucker

Read and Examined by Proofreaders:

_______________________________________________
Proofreader.
_______________________________________________
Proofreader.

Sealed with the Great Seal and presented to the Gove rnor, for his approval this

_______ day of _______________ at ________________________ o’clock, ________M.

______________________________________________
President.

CHAPTER ______

AN ACT concerning 1

Property Tax Credit – Retail Service Station Conversions 2

FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the 3
governing body of a county or municipal corporation to grant, by law, a credit against 4
the county or municipal corporation property tax imposed on real proper ty if use of 5
the real property has been converted from a retail service station to other certain 6
uses; authorizing the State to pay to each county or municipal corporation that 7
grants the property tax credit under this Act an amount equal to a certain percentage 8
of certain forgone revenue of the county or municipal corporation; and generally 9
relating to a property tax credit for retail service station conversions. 10

BY adding to 11
Article – Tax – Property 12
Section 9–276 13
2 SENATE BILL 58

Annotated Code of Maryland 1
(2019 Replacement Volume and 2025 Supplement) 2

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 3
That the Laws of Maryland read as follows: 4

Article – Tax – Property 5

9–276. 6

(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 7
INDICATED. 8

(2) “DISCOUNT STORE” MEANS A RETAIL STORE THAT OFFERS FOR 9
SALE: 10

(I) A COMBINATION AND VA RIETY OF CONVENIENCE AND 11
CONSUMER SHOPPING GOODS; AND 12

(II) THE MAJORITY OF THE ITEMS IN THE INVENTO RY AT A 13
PRICE NOT TO EXCEED $5. 14

(3) “RETAIL USE” DOES NOT INCLUDE USE AS A DISCOUNT STORE OR 15
A SELF–SERVICE STORAGE FACILITY BY: 16

(I) A DISCOUNT STORE; 17

(II) A SELF–SERVICE STORAGE FACILITY; 18

(III) A LICENSED RETAILER OF CIGARETTES UNDER TITLE 16 OF 19
THE BUSINESS REGULATION ARTICLE; 20

(IV) A LICENSED OTHER TOB ACCO PRODUCTS RETAIL ER OR 21
TOBACCONIST, AS DEFINED IN § 16.5–101 OF THE BUSINESS REGULATION ARTICLE; 22

(V) AN ELECTRONIC SMOKIN G DEVICES RETAILER O R A VAPE 23
SHOP VENDOR, AS DEFINED IN § 16.7–101 OF THE BUSINESS REGULATION ARTICLE; 24
OR 25

(VI) A HOLDER OF A CLASS A RETAIL ALCOHOLIC BEV ERAGES 26
LICENSE UNDER DIVISION II OF THE ALCOHOLIC BEVERAGES AND CANNABIS 27
ARTICLE. 28

SENATE BILL 58 3

(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT A PROPERTY TAX 1
CREDIT AUTHORIZED UN DER THIS SECTION BE GRANTED PRIMARILY TO DEF RAY 2
COSTS ASSOCIATED WIT H THE REMOVAL OF UND ERGROUND STORAGE TANKS AND 3
THE REMEDIATION OF A NY CONTAMINATION ASS OCIATED WITH UNDERGR OUND 4
STORAGE TANKS. 5

(C) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 6
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY GRANT, BY LAW, 7
A PROPERTY TAX CREDI T UNDER THIS SECTION AGAINST THE COUNTY O R 8
MUNICIPAL CORPORATION PROPERTY TAX IMPOSED ON REAL PROPERTY IF THE USE 9
OF THE REAL PROPERTY HAS BEEN CONVERTED FROM A RETAIL SERVICE STATION 10
TO ANOTH ER RETAIL USE , A RESIDENTIAL USE , OR A MIXED RETAIL AN D 11
RESIDENTIAL USE. 12

(D) THE TAX CREDIT UNDER THIS SECTION MAY NOT BE GRANTED FOR REAL 13
PROPERTY UNLESS UNDE RGROUND STORAGE TANK S LOCATED ON OR FORM ERLY 14
LOCATED ON THE REAL PROPERTY HAVE BEEN P ERMANENTLY CLOSED IN 15
ACCORDANCE WITH REGULATIONS OF THE DEPARTMENT OF THE ENVIRONMENT. 16

(D) (E) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 17
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY PROV IDE, BY 18
LAW, FOR: 19

(1) THE AMOUNT AND DURAT ION OF THE TAX CREDIT UNDER THI S 20
SECTION; 21

(2) ADDITIONAL ELIGIBILITY CRITERIA FOR THE TAX CREDIT; 22

(3) REGULATIONS AND PROC EDURES FOR THE APPLI CATION AND 23
UNIFORM PROCESSING OF REQUESTS FOR THE TAX CREDIT; AND 24

(4) ANY OTHER PROVISION NECESSARY TO CARRY O UT THE TAX 25
CREDIT UNDER THIS SECTION. 26

(E) THE STATE MAY PAY TO EACH COUNTY O R MUNICIPAL CORPORAT ION 27
THAT GRANTS THE TAX CREDIT UNDER THIS SECTION AN AMOUNT EQUAL TO 50% OF 28
THE PROPERTY TAX REV ENUE THAT WOULD HAVE BEEN COLLECTED IF TH E TAX 29
CREDIT UNDER THIS SECTION HAD NOT BEEN GRANTED. 30

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 31
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 32