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MD HB12

MD HB12
Property Tax Credit - Retail Service Station Conversions


summary

Introduced
01/10/2024
In Committee
01/10/2024
Crossed Over
Passed
Dead
04/08/2024

Introduced Session

2024 Regular Session

Bill Summary

AN ACT concerning Property Tax Credit - Retail Service Station Conversions FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax imposed on real property if use of the real property has been converted from a retail service station to other certain uses; requiring the State to pay to each county or municipal corporation that grants the property tax credit under this Act an amount equal to a certain percentage of certain forgone revenue of the county or municipal corporation; and generally relating to a property tax credit for retail service station conversions. BY adding to Article - Tax - Property Section 9-268 Annotated Code of Maryland (2019 Replacement Volume and 2023 Supplement)

AI Summary

This bill authorizes the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant a property tax credit on real property if the use of the property has been converted from a retail service station to another retail use, a residential use, or a mixed retail and residential use. The bill allows the local governments to determine the amount and duration of the tax credit, set additional eligibility criteria, and establish regulations and procedures for the application and processing of the tax credit. Additionally, the State will pay each county or municipal corporation that grants the tax credit an amount equal to 50% of the property tax revenue that would have been collected if the tax credit had not been granted.

Committee Categories

Budget and Finance

Sponsors (8)

Last Action

House Ways and Means Hearing (13:00:00 1/25/2024 ) (on 01/25/2024)

bill text


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