KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Maryland

SB0109 • 2026

Anne Arundel County - Residential Property Tax Payment Deferrals - Eligibility

Anne Arundel County - Residential Property Tax Payment Deferrals - Eligibility

Budget Taxes
Enacted

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

Sponsor
Senators Simonaire , Gile , Henson , and Lam
Last action
2026-05-26
Official status
Approved by the Governor - Chapter 690
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.

Anne Arundel County - Residential Property Tax Payment Deferrals - Eligibility

Expanding eligibility for property tax payment deferrals in Anne Arundel County to include members of certain reserve components and certain members of the National Oceanic and Atmospheric Administration and the Public Health Service; and applying the Act to all taxable years beginning after June 30, 2026.

What This Bill Does

  • Expanding eligibility for property tax payment deferrals in Anne Arundel County to include members of certain reserve components and certain members of the National Oceanic and Atmospheric Administration and the Public Health Service; and applying the Act to all taxable years beginning after June 30, 2026.

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.

313121/1

None

Favorable with Amendments { 313121/1 Adopted

Plain English: AMENDMENT TO SENATE BILL 109 (First Reading File Bill) On page 1, in the sponsor line, strike “ Senator Simonaire” and substitute “Senators Simonaire, Gile, Henson, and Lam”.

  • AMENDMENT TO SENATE BILL 109 (First Reading File Bill) On page 1, in the sponsor line, strike “ Senator Simonaire” and substitute “Senators Simonaire, Gile, Henson, and Lam”.
  • SB0109/313121/1 BY: Budget and Taxation Committee

Bill History

  1. 2026-05-26 Post Passage

    Approved by the Governor - Chapter 690

  2. 2026-04-02 House

    Favorable Report by Ways and Means

  3. 2026-03-22 House

    Third Reading Passed (132-0)

  4. 2026-03-21 Senate

    Returned Passed

  5. 2026-03-18 House

    Favorable Adopted Second Reading Passed

  6. 2026-03-16 House

    Hearing 3/24 at 1:00 p.m.

  7. 2026-02-19 Senate

    Favorable with Amendments Report by Budget and Taxation

  8. 2026-02-19 House

    Referred Ways and Means

  9. 2026-02-16 Senate

    Third Reading Passed (45-0)

  10. 2026-02-15 Senate

    Favorable with Amendments { 313121/1 Adopted

  11. 2026-02-15 Senate

    Second Reading Passed with Amendments

  12. 2026-01-15 Senate

    Hearing 1/21 at 10:00 a.m.

  13. 2026-01-14 Senate

    First Reading Budget and Taxation

  14. 2025-06-02 Senate

    Pre-filed

  15. Maryland General Assembly

    Text - First - Anne Arundel County - Residential Property Tax Payment Deferrals - Eligibility

  16. Maryland General Assembly

    Vote - Senate - Committee - Budget and Taxation

  17. Maryland General Assembly

    Text - Third - Anne Arundel County - Residential Property Tax Payment Deferrals - Eligibility

  18. Maryland General Assembly

    Vote - House - Committee - Ways and Means

Official Summary Text

Expanding eligibility for property tax payment deferrals in Anne Arundel County to include members of certain reserve components and certain members of the National Oceanic and Atmospheric Administration and the Public Health Service; 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.
*sb0109*

SENATE BILL 109
Q2 6lr0614
(PRE–FILED) CF HB 606
By: Senator Simonaire Senators Simonaire, Gile, Henson, and Lam
Requested: June 2, 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 15, 2026

CHAPTER ______

AN ACT concerning 1

Anne Arundel County – Residential Property Tax Payment Deferrals – 2
Eligibility 3

FOR the purpose of expanding eligibility for property tax payment deferrals in Anne 4
Arundel County to include members of certain reserve components and certain 5
members of the National Oceanic and Atmospheric Administratio n and the Public 6
Health Service; and generally relating to payment deferrals of the county property 7
tax for residential real property in Anne Arundel County. 8

BY repealing and reenacting, without amendments, 9
Article – Tax – Property 10
Section 10–204.6(a) 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2025 Supplement) 13

BY repealing and reenacting, with amendments, 14
Article – Tax – Property 15
Section 10–204.6(b) 16
Annotated Code of Maryland 17
(2019 Replacement Volume and 2025 Supplement) 18

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That the Laws of Maryland read as follows: 20

2 SENATE BILL 109

Article – Tax – Property 1

10–204.6. 2

(a) Notwithstanding Subtitle 1 of this title, the governing body of Anne Arundel 3
County may authorize, by law, a payment deferral of the county property tax for residential 4
real property occupied as the principal residence of the owner, the provisions of which shall 5
comply with the provisions of subsections (b) through (h) of this section. 6

(b) An owner is eligible for a payment deferral under subsection (a) of this section 7
if the owner or at least one of the owners: 8

(1) has resided in the dwelling for a period of at least 5 consecutive years; 9

(2) (i) is at least 62 years of age; 10

(ii) has been found permanently and t otally disabled and has 11
qualified for benefits under: 12

1. the Social Security Act; 13

2. the Railroad Retirement Act; 14

3. any federal act for [members of the United States armed 15
forces] SERVICE MEMBERS; or 16

4. any federal retirement system; or 17

(iii) has been found permanently and totally disabled by a county 18
health officer or the Baltimore City Commissioner of Health; and 19

(3) meets the income eligibility requirements determined under subsection 20
(c) of this section. 21

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 22
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 23