Bill Positions

Bill Number: HB 1096

Bill Title: Baltimore City - Property Taxes - Vacant and Uninhabitable Real Property

Bill Sponsor(s): Delegate Hammen, et al

Subject: Budget & Taxation

Committee: W&M

Bill Summary: This bill would have authorized Baltimore City to establish a separate subclass of real property for property that : (1) Is unoccupied by the owner or a tenant of the owner; and (2) Has been cited as vacant and abandoned on a housing or building notice for at least a period of 1 year.

History: The Chamber has opposed several bills in recent years that would have authorized local governments to establish additional subclasses of real property for purposes of taxation, including both statewide and local bills. In 2010 HB 1096 was withdrawn by the sponsor.

Chamber Position: Oppose

Position Summary: State law has long established the classes of property subject to county property taxation and required that all counties impose one rate of tax that is applicable to all real property. If counties were authorized to establish additional classes of property taxation and to vary tax rates among those classes, they would use that authority to push additional tax burden toward business property and engage in further tax discrimination against businesses. Housing code violations should be addressed through civil fines on property owners, not changes to the system of property taxation.

Position Statement: To view the Chamber's complete position statement, click here (pdf).

Chamber Staff: Ronald Wineholt

General Assembly: Click here to view the bill on the Maryland General Assembly's website.