SB0847 • 2026

Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.

Housing Taxes

Enacted

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

Sponsor: Senators Carozza and Mautz
Last action: 2026-05-26
Official status: Approved by the Governor - Chapter 710
Effective date: 2026-06-01

Plain English Breakdown

The exact amount of tax credit and how it will be calculated are left up to local governments, which introduces some uncertainty.

Wicomico County - Property Tax Credit for Salisbury Neighborhood Housing Services

This law allows Wicomico County and its cities to give property tax breaks on certain real estate owned by Salisbury Neighborhood Housing Services, Inc., if the properties are intended for development or rehabilitation.

What This Bill Does

Allows the governing body of Wicomico County or a municipal corporation in Wicomico County to grant a property tax credit against county or municipal corporation property taxes on certain real property owned by Salisbury Neighborhood Housing Services, Inc.
Requires Salisbury Neighborhood Housing Services, Inc. to submit an annual written report to the local government detailing their property holdings and transactions if they receive the tax break.
Permits the governing body of Wicomico County or a municipal corporation in Wicomico County to determine the amount, terms, scope, and duration of the tax credit.

Who It Names or Affects

Wicomico County
Municipal corporations in Wicomico County
Salisbury Neighborhood Housing Services, Inc.
Property owners who might benefit from the tax credit

Terms To Know

property tax credit: A reduction or exemption from property taxes for certain properties.
municipal corporation: A city or town that has its own local government and laws.

Limits and Unknowns

The law only applies to real estate owned by Salisbury Neighborhood Housing Services, Inc. with the intention of relinquishing ownership in the near future.
It does not specify the exact amount of tax credit or how it will be calculated.
Details about the tax credit are left up to local governments in Wicomico County.

Bill History

2026-05-26 Post Passage
Approved by the Governor - Chapter 710
2026-04-02 House
Favorable Report by Ways and Means
2026-03-23 House
Hearing 3/31 at 1:00 p.m.
2026-03-22 House
Third Reading Passed (134-0)
2026-03-21 Senate
Returned Passed
2026-03-18 House
Favorable Adopted Second Reading Passed
2026-03-13 Senate
Favorable Report by Budget and Taxation
2026-03-05 House
Referred Ways and Means
2026-03-02 Senate
Third Reading Passed (45-0)
2026-02-28 Senate
Favorable Adopted
2026-02-28 Senate
Second Reading Passed
2026-02-11 Senate
Hearing 3/04 at 1:00 p.m.
2026-02-06 Senate
First Reading Budget and Taxation
Maryland General Assembly
Text - First - Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Third - Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Chapter - Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.

Official Summary Text

Authorizing the governing body of Wicomico County and the governing body of a municipal corporation in Wicomico County to grant, by law, a property tax credit against the county or municipal corporation property tax imposed on certain real property owned by Salisbury Neighborhood Housing Services, Inc.

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.
*sb0847*

SENATE BILL 847
Q2 6lr3234
CF HB 889
By: Senators Carozza and Mautz
Introduced and read first time: February 6, 2026
Assigned to: Budget and Taxation
Committee Report: Favorable
Senate action: Adopted
Read second time: February 28, 2026

CHAPTER ______

AN ACT concerning 1

Wicomico County – Property Tax Credit – Salisbury Neighborhood Housing 2
Services, Inc. 3

FOR the purpose of authorizing the governing body of Wicomico County or a municipal 4
corporation in Wicomico County to grant, by law, a property tax credit against the 5
county or municipal corporation property tax imposed on certain real property owned 6
by Salisbury Neighborhood Housing Servic es, Inc.; and generally relating to a 7
property tax credit for real property owned by Salisbury Neighborhood Housing 8
Services, Inc. 9

BY adding to 10
Article – Tax – Property 11
Section 9–324(d) 12
Annotated Code of Maryland 13
(2019 Replacement Volume and 2025 Supplement) 14

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
That the Laws of Maryland read as follows: 16

Article – Tax – Property 17

9–324. 18

(D) (1) THE GOVERNING BODY OF WICOMICO COUNTY OR THE 19
GOVERNING BODY OF A MUNICIPAL CORPORATIO N IN WICOMICO COUNTY MAY 20
2 SENATE BILL 847

GRANT, BY LAW , A PROPERTY TAX CREDI T AGAINST THE COUNTY OR MUNICIPAL 1
CORPORATION PROPERTY TAX IMPOSED ON REAL PROPERTY THAT IS: 2

(I) OWNED BY SALISBURY NEIGHBORHOOD HOUSING 3
SERVICES, INC., WITH THE INTENTION OF RELINQUISHING OWNERSHIP IN THE NEAR 4
FUTURE; 5

(II) USED FOR THE PURPOSE S OF DEVELOPMENT , 6
REHABILITATION, AND TRANSFER TO A PRIVATE OWNER; AND 7

(III) NOT OCCUPIED BY ADMI NISTRATIVE OR WAREHO USE 8
BUILDINGS OWNED BY SALISBURY NEIGHBORHOOD HOUSING SERVICES, INC. 9

(2) IF THE GOVERNING BODY OF WICOMICO COUNTY OR THE 10
GOVERNING BODY OF A MUNICIPAL CORPORATION IN WICOMICO COUNTY GRANTS 11
A PROPERTY TAX CREDI T UNDER THIS SUBSECT ION, SALISBURY NEIGHBORHOOD 12
HOUSING SERVICES, INC., SHALL SUBMIT AN ANNU AL WRITTEN REPORT TO THE 13
GOVERNING BODY THAT DOCUMENTS THE FOLLOWING: 14

(I) ALL REAL PROPERTY HO LDINGS OF SALISBURY 15
NEIGHBORHOOD HOUSING SERVICES, INC., IN THE JURISDICTION GRANTING THE 16
TAX CREDIT; AND 17

(II) ALL TRANSACTIONS INVOLVING REAL PROPERTY HOLDINGS 18
OF SALISBURY NEIGHBORHOOD HOUSING SERVICES, INC., IN THE JURISDICTION 19
GRANTING THE TAX CREDIT. 20

(3) THE GOVERNING BODY OF WICOMICO COUNTY OR THE 21
GOVERNING BODY OF A MUNICIPAL CORPORATIO N IN WICOMICO COUNTY MAY 22
PROVIDE, BY LAW, FOR: 23

(I) THE AMOUNT, TERMS, SCOPE, AND DURATION OF THE TAX 24
CREDIT UNDER THIS SUBSECTION; AND 25

(II) ANY OTHER PROVISION NECESSARY TO CARRY O UT THIS 26
SUBSECTION. 27

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 28
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 29