Bill > HB874

This bill repeals sections 8-212 through 8-218 of the Maryland Tax - Property Article, which currently provide a special use assessment for country clubs and golf courses. Specifically, the bill removes "land of a country club or golf course" as a separate subclass of real property from the existing property classification system. This means that country clubs and golf courses will no longer receive a special tax assessment method that might have previously provided them with a more favorable property tax valuation. The changes will take effect on June 1, 2025, and will apply to all taxable years beginning after June 30, 2025. By eliminating this specific subclass, the bill ensures that country clubs and golf courses will be assessed for property tax purposes like most other types of real property, potentially resulting in higher property tax valuations for these types of properties.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0874?ys=2025RS