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Bill > HB1120


MD HB1120

MD HB1120
Property Tax – Special Use Assessment of Country Clubs and Golf Courses – Repeal


summary

Introduced
02/05/2021
In Committee
02/05/2021
Crossed Over
Passed
Dead
04/12/2021

Introduced Session

2021 Regular Session

Bill Summary

Repealing a special use assessment for property tax purposes for certain country clubs and golf courses; repealing a certain subclass of real property for land of a country club or golf course; and applying the Act to taxable years beginning after June 30, 2021.

AI Summary

This bill repeals a special use assessment for property tax purposes for certain country clubs and golf courses. It removes the subclass of real property for land of a country club or golf course, and applies the changes to taxable years beginning after June 30, 2021. The bill aims to change how country clubs and golf courses are assessed for property tax purposes, treating them the same as other types of real property.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Hearing 3/09 at 1:30 p.m. (on 02/10/2021)

bill text


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