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Bill > HB846
MD HB846
MD HB846Property Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption
summary
Introduced
02/04/2026
02/04/2026
In Committee
02/04/2026
02/04/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Exempting from the property tax property that is owned by the City of Hagerstown and used primarily for public social, recreational, and entertainment purposes; establishing that the exemption from the property tax for certain property owned by the City of Hagerstown or the Hagerstown Multi-Use Sports and Events Facility shall apply retroactively beginning with fiscal year 2024; and requiring the State, Washington County, and the City of Hagerstown to pay a refund for any excess property tax paid due to the retroactive exemption.
AI Summary
This bill exempts property owned by the City of Hagerstown and used primarily for public social, recreational, and entertainment purposes from property tax, which is a tax levied on real and personal property by the state, a county, or a municipal corporation. Importantly, this exemption, along with an existing exemption for certain property owned by the City of Hagerstown or the Hagerstown Multi-Use Sports and Events Facility, Inc., will apply retroactively to fiscal year 2024, meaning it will cover taxes from July 1, 2023, onwards. As a result, the state, Washington County, and the City of Hagerstown are required to refund any excess property tax paid by eligible entities due to this retroactive application.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Last Action
House Ways and Means Hearing (13:00:00 2/17/2026 ) (on 02/17/2026)
bill text
bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0846?ys=2026RS |
| BillText | https://mgaleg.maryland.gov/2026RS/bills/hb/hb0846f.pdf |
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