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Bill > HB840


MD HB840

MD HB840
Property Tax - Credit for Commercial Buildings Rented to Small Businesses


summary

Introduced
02/04/2026
In Committee
02/04/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

hb843Authorizing the Mayor and City Council of Baltimore City and 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 a commercial building that is rented or rented to own at fair market value to a small business if the commercial building is located in a designated arts and entertainment district or Main Street Maryland community.

AI Summary

This bill allows the Mayor and City Council of Baltimore City, or the governing body of a county or municipal corporation, to offer a property tax credit on commercial buildings to small businesses. This credit would apply to the local property tax imposed on a commercial building that is rented or rented-to-own at fair market value to a small business, provided the building is located within a designated Arts and Entertainment District or a Main Street Maryland community. The bill also permits these local governments to establish the amount and duration of the tax credit, along with any additional eligibility requirements, application procedures, and other necessary provisions to implement this credit.

Committee Categories

Budget and Finance

Sponsors (3)

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

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