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SB0450 • 2026

Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes

Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes

Budget Taxes
Enacted

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

Sponsor
Carroll County Senators
Last action
2026-05-26
Official status
Approved by the Governor - Chapter 803
Effective date
2026-10-01

Plain English Breakdown

Checked against official source text during the last sync.

Carroll County Commercial Permit Denial for Unpaid Taxes

This law allows Carroll County to deny commercial permits or licenses if an applicant has unpaid personal property taxes, unless they provide evidence that disputes the amount owed or shows payment.

What This Bill Does

  • Allows the Carroll County Office of Permits and Inspections to deny issuing or renewing a commercial permit or license if the applicant has unpaid personal property taxes.
  • Permits the office to issue or renew permits after receiving proof from applicants that they have paid their overdue taxes.
  • Requires the office not to deny permits for disputed tax amounts, as long as evidence is provided.

Who It Names or Affects

  • Applicants seeking commercial licenses or permits in Carroll County
  • The Carroll County Office of Permits and Inspections

Terms To Know

Commercial Permit or License
A document required by the government to operate a business legally.
Personal Property Taxes
Taxes on movable property such as vehicles, furniture, and equipment owned by individuals or businesses.

Limits and Unknowns

  • The law only applies to Carroll County.
  • It does not specify the exact evidence needed for disputes or payments.

Amendments

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

843421/1

None

Favorable with Amendments { 843421/1 Adopted

Plain English: AMENDMENT TO SENATE BILL 450 (First Reading File Bill) On page 1, in line 4, strike “prohibiting” and substitute “authorizing”; and strike beginning with “from” in line 4 down through “ renewing” in line 5 and substitute “ to deny the issuance or renewal of”.

  • AMENDMENT TO SENATE BILL 450 (First Reading File Bill) On page 1, in line 4, strike “prohibiting” and substitute “authorizing”; and strike beginning with “from” in line 4 down through “ renewing” in line 5 and substitute “ to deny the issuance or renewal of”.
  • SB0450/843421/1 BY: Budget and Taxation Committee

Bill History

  1. 2026-05-26 Post Passage

    Approved by the Governor - Chapter 803

  2. 2026-04-08 House

    Favorable Report by Economic Matters

  3. 2026-04-01 House

    Third Reading Passed (129-4)

  4. 2026-03-27 Senate

    Returned Passed

  5. 2026-03-21 House

    Favorable Adopted Second Reading Passed

  6. 2026-02-19 Senate

    Favorable with Amendments Report by Budget and Taxation

  7. 2026-02-19 House

    Referred Economic Matters Ways and Means

  8. 2026-02-16 Senate

    Third Reading Passed (45-0)

  9. 2026-02-15 Senate

    Favorable with Amendments { 843421/1 Adopted

  10. 2026-02-15 Senate

    Second Reading Passed with Amendments

  11. 2026-02-03 Senate

    Hearing 2/11 at 2:00 p.m.

  12. 2026-02-02 Senate

    First Reading Budget and Taxation

  13. Maryland General Assembly

    Text - First - Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes

  14. Maryland General Assembly

    Vote - Senate - Committee - Budget and Taxation

  15. Maryland General Assembly

    Text - Third - Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes

  16. Maryland General Assembly

    Vote - House - Committee - Economic Matters

  17. Maryland General Assembly

    Vote - House - Committee - Ways and Means

  18. Maryland General Assembly

    Text - Chapter - Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes

Official Summary Text

Authorizing the Carroll County Office of Permits and Inspections to deny the issuance or renewal of a commercial license or permit in the county if the applicant has unpaid personal property taxes except under certain circumstances; and authorizing the Carroll County Office of Permits and Inspections to issue or renew a commercial license or permit if the applicant submits certain evidence that the applicant has paid any previously unpaid personal property taxes.

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.
*sb0450*

SENATE BILL 450
L2, Q2 6lr1553
SB 415/25 – B&T CF HB 929
By: Carroll County Senators
Introduced and read first time: February 2, 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

Carroll County – Office of Permits and Inspections – Denial of Commercial 2
Permit or License for Unpaid Personal Property Taxes 3

FOR the purpose of prohibiting authorizing the Carroll County Office of Permits and 4
Inspections from issuing or renewing to deny the issuance or renewal of a commercial 5
license or permit in the county if the applicant has unpaid personal property taxes 6
except under certain circumstances; authorizing the Carroll County Office of Permits 7
and Inspections to issue or renew a commercial license or permit if the applicant 8
submits certain evidence that the applicant has paid any previously unpaid personal 9
property taxes; and generally relating to the issuance or renewal of commercial 10
licenses and permits in Carroll County. 11

BY adding to 12
Article – Local Government 13
Section 12–906 14
Annotated Code of Maryland 15
(2013 Volume and 2025 Supplement) 16

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18

Article – Local Government 19

12–906. 20

2 SENATE BILL 450

(A) THIS SECTION APPLIES ONLY TO CARROLL COUNTY. 1

(B) (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW AND SUBJECT 2
TO PARAGRAPH (2) OF THIS SUBSECTION , THE CARROLL COUNTY OFFICE OF 3
PERMITS AND INSPECTIONS MAY DENY THE ISSUANCE OR RENEWAL OF A 4
COMMERCIAL LICENSE OR PERMIT IN THE COUNTY IF THE APPLICANT HAS UNPAID 5
PERSONAL PROPERTY TAXES. 6

(2) THE CARROLL COUNTY OFFICE OF PERMITS AND INSPECTIONS 7
MAY NOT DENY THE ISSUANCE OR RENEWAL OF A COMMERCIAL LICENSE OR PERMIT 8
FOR UNPAID PERSONAL PROPERTY TAXES UNDER PARAGRAPH (1) OF THIS 9
SUBSECTION IF THE APPLICANT SUBMITS EVIDENCE TO THE SATISFACTION OF THE 10
OFFICE THAT THE APPLICANT H AS DISPUTED THE AMOU NT OF UNPAID PERSONAL 11
PROPERTY TAXES. 12

(C) THE CARROLL COUNTY OFFICE OF PERMITS AND INSPECTIONS MAY 13
ISSUE OR RENEW A COM MERCIAL LICENSE OR PERMIT IN THE COUNTY THAT WAS 14
DENIED UNDER SUBSECT ION (B)(1) OF THIS SECTIO N IF THE APPLICANT S UBMITS 15
EVIDENCE TO THE SATI SFACTION OF THE OFFICE THAT THE APPLI CANT HAS PAID 16
ANY PREVIOUSLY UNPAID PERSONAL PROPERTY TAXES. 17

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 18
October 1, 2026. 19

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