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SB0457 • 2026

Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Senator Rosapepe
Last action
2026-02-04
Official status
In the Senate - Hearing 2/18 at 1:00 p.m.
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 Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

What This Bill Does

  • Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

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.

Bill History

  1. 2026-02-04 Senate

    Hearing 2/18 at 1:00 p.m.

  2. 2026-02-02 Senate

    First Reading Budget and Taxation

  3. Maryland General Assembly

    Text - First - Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land

Official Summary Text

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

Current Bill Text

Read the full stored bill text 
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0457*

SENATE BILL 457
Q1 6lr1624
CF HB 78
By: Senator Rosapepe
Introduced and read first time: February 2, 2026
Assigned to: Budget and Taxation

A BILL ENTITLED

AN ACT concerning 1

Property Taxes – Authority of Counties to Establish Subclasses and Set 2
Separate Rates for Land and Improvements to Land 3

FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the 4
governing body of a county to establish subclasses of real property consisting of land 5
and improvements to land and set separate real property tax rates for each subclass; 6
and generally relating to the authority of counties to establish subclasses and set 7
separate tax rates for land and improvements to land. 8

BY repealing and reenacting, with amendments, 9
Article – Tax – Property 10
Section 6–202.1 and 6–302(b) 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2025 Supplement) 13

BY adding to 14
Article – Tax – Property 15
Section 6–302(e) 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

Article – Tax – Property 21

6–202.1. 22

The Mayor and City Council of Baltimore City or the governing body of a county may 23
establish, by law, a subclass of real property consisting of: 24
2 SENATE BILL 457

(1) vacant lots or improved property cited as vacant and unfit for 1
habitation or other authorized use on a housing or building violation notice; 2

(2) LAND; OR 3

(3) IMPROVEMENTS TO LAND. 4

6–302. 5

(b) (1) Except as provided in [subsection] SUBSECTIONS (c) AND (E) of this 6
section and §§ 6–305 and 6–306 of this subtitle: 7

(i) there shall be a single county property tax rate for all real 8
property subject to county property tax except for operating real property described in § 9
8–109(c) of this article; and 10

(ii) the county tax rate applicable to personal property and the 11
operating real property described in § 8 –109(c) of this article shall be no more than 2.5 12
times the rate for real property. 13

(2) Paragraph (1) of this subsection does not affect a special rate prevailing 14
in a taxing district or part of a county. 15

(E) (1) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 16
GOVERNING BODY OF A COUNTY MAY SET SEPAR ATE REAL PROPERTY TA X RATES 17
FOR EACH OF THE FOLLOWING SUBCLASSES OF REAL PROPERTY: 18

(I) LAND; AND 19

(II) IMPROVEMENTS TO LAND. 20

(2) IF THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 21
GOVERNING BODY OF A COUNTY ESTABLISHES S EPARATE REAL PROPERT Y TAX 22
RATES UNDER PARAGRAPH (1) OF THIS SUBSECTION: 23

(I) THE TAX RATE FOR LAN D AND THE TAX RATE F OR 24
IMPROVEMENTS TO LAND ARE NOT REQUIRED TO BE EQUAL; AND 25

(II) EACH OF THE SEPARATE TAX RATES SHALL APPL Y 26
UNIFORMLY THROUGHOUT THE TAXING JURISDICT ION TO ALL REAL PROP ERTY 27
WITHIN THE SUBCLASS TO WHICH THE TAX RATE APPLIES. 28

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 29
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2027. 30