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Bill > HB359


MD HB359

MD HB359
Property Tax Credit - Urban Agricultural Property - Alterations


summary

Introduced
01/19/2026
In Committee
04/06/2026
Crossed Over
03/06/2026
Passed
05/26/2026
Dead
Signed/Enacted/Adopted
05/26/2026

Introduced Session

2026 Regular Session

Bill Summary

Altering eligibility for a tax credit against the county or municipal corporation property tax imposed on certain urban agricultural property; and requiring a county or municipal corporation that grants the tax credit to provide notice of the termination of the credit at least 1 year in advance and the opportunity to be heard to the public before the county or municipal corporation may exercise its authority to terminate the credit.

AI Summary

This bill modifies the eligibility requirements and termination procedures for a property tax credit offered to urban agricultural property owners. Specifically, it removes the previous acreage limitations and the requirement for the property to be located in a priority funding area, instead stating that the property should not be assessed as agricultural land under a different section of law. The definition of "urban agricultural purposes" is expanded to include activities like indoor and outdoor crop production, beekeeping, raising livestock, composting, hydroponics, other soilless or controlled-environment crop production methods, pollinator habitat creation, agricultural education, and agritourism. Furthermore, if a local government decides to terminate this tax credit, they must provide public notice at least one year in advance and offer an opportunity for public comment and appeal before doing so, and they may prioritize renewals based on their specific local needs.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Approved by the Governor - Chapter 769 (on 05/26/2026)

Bill Topics

Agriculture
  • ‐ General Agriculture
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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