Shown verbatim: the complete text as captured from the official PDF posted by the Maryland General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the chaptered version. The official bill page.
WES MOORE, Governor Ch. 610
Chapter 610
(House Bill 1096)
AN ACT concerning
Property Tax Credits – Notice Through Property Tax Bill
FOR the purpose of requiring the Mayor and City Council of Baltimore City or the
governing body of a county to give notice of certain property tax credits for which a
taxpayer may be eligible through the property tax bill; collector for each county to
include in the written materials sent with each property tax bill a website address
or quick–response code for a county government webpage that lists each property tax
credit that is available to taxpayers in the county and includes an explanation of how
to apply for the tax credits; and generally relating to notice of property tax credits.
BY renumbering
Article – Tax – Property
Section 9–101 and 9–401
to be Section 9–101.1 and 9–401.1, respectively
Annotated Code of Maryland
(2019 Replacement Volume and 2025 Supplement)
BY adding to
Article – Tax – Property
Section 9–101 and 9–401 4–201.3
Annotated Code of Maryland
(2019 Replacement Volume and 2025 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 9–201 and 9–301(d)
Annotated Code of Maryland
(2019 Replacement Volume and 2025 Supplement)
BY repealing and reenacting, without amendments,
Article – Tax – Property
Section 9–301(a)
Annotated Code of Maryland
(2019 Replacement Volume and 2025 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That Section(s) 9–101 and 9–401 of Article – Tax – Property of the Annotated Code of
Maryland be renumbered to be Section(s) 9–101.1 and 9–401.1, respectively.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
as follows:
–1–
Ch. 610 2026 LAWS OF MARYLAND
Article – Tax – Property
9–101.
(A) EXCEPT AS OTHERWISE SPECIFICALLY PROVIDED, THE PROVISIONS OF
THIS SECTION APPLY TO PROPERTY TAX CREDITS GRANTED UNDER THIS SUBTITLE.
(B) EXCEPT AS PROVIDED IN SUBSECTION (C) OF THIS SECTION, WHEN A
PROPERTY TAX BILL IS SENT TO A TAXPAYER WHO MAY BE ELIGIBLE FOR A
PROPERTY TAX CREDIT UNDER THIS SUBTITLE, THE MAYOR AND CITY COUNCIL OF
BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH
THE PROPERTY TAX BILL WRITTEN NOTICE OF EACH PROPERTY TAX CREDIT UNDER
THIS SUBTITLE FOR WHICH THE TAXPAYER MAY BE ELIGIBLE.
(C) IF A PERSON WHO IS NOT THE TAXPAYER IS THE RECIPIENT OF THE
PROPERTY TAX BILL, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH THE PROPERTY TAX BILL THE
NOTICE REQUIRED UNDER SUBSECTION (B) OF THIS SECTION TO THAT PERSON AND
THAT PERSON SHALL NOTIFY THE TAXPAYER IN WRITING.
9–201.
(a) (1) In this [section] SUBSECTION, “property tax credit” means a property
tax credit or exemption that is granted under § 9–205 or § 9–209 of this subtitle or Subtitle
3 of this title.
[(b)] (2) Annually on or before October 31, the Mayor and City Council of
Baltimore City or each governing body that grants a property tax credit shall submit to the
Department on the form that the Department provides the following information for the
current taxable year:
[(1)] (I) the total value of all property tax credits granted;
[(2)] (II) an itemized list of all of the property tax credits granted for real
property; and
[(3)] (III) an itemized list of the property tax credits granted for personal
property.
[(c)] (3) The Mayor and City Council of Baltimore City or each governing body
that grants a property tax credit shall:
–2–
WES MOORE, Governor Ch. 610
[(1)] (I) in the same manner as the assessment roll, make available for
public inspection bound copies of the form required by [subsection (b)] PARAGRAPH (2) of
this [section] SUBSECTION; and
[(2)] (II) identify clearly on the tax roll the properties that are granted a
property tax credit [under this section].
(B) (1) EXCEPT AS OTHERWISE SPECIFICALLY PROVIDED, THE
PROVISIONS OF THIS SUBSECTION APPLY TO PROPERTY TAX CREDITS GRANTED
UNDER THIS SUBTITLE.
(2) EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS SUBSECTION,
WHEN A PROPERTY TAX BILL IS SENT TO A TAXPAYER WHO MAY BE ELIGIBLE FOR A
COUNTY PROPERTY TAX CREDIT UNDER THIS SUBTITLE, THE MAYOR AND CITY
COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY SHALL
INCLUDE WITH THE PROPERTY TAX BILL WRITTEN NOTICE OF EACH COUNTY
PROPERTY TAX CREDIT UNDER THIS SUBTITLE FOR WHICH THE TAXPAYER MAY BE
ELIGIBLE.
(3) IF A PERSON WHO IS NOT THE TAXPAYER IS THE RECIPIENT OF
THE PROPERTY TAX BILL, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR
THE GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH THE PROPERTY TAX BILL
THE NOTICE REQUIRED UNDER PARAGRAPH (2) OF THIS SUBSECTION TO THAT
PERSON AND THAT PERSON SHALL NOTIFY THE TAXPAYER IN WRITING.
9–301.
(a) Except as otherwise specifically provided, the provisions of this section apply
to property tax credits granted under this subtitle.
(d) (1) When a PROPERTY tax bill is sent to a taxpayer who [is entitled to]
MAY BE ELIGIBLE FOR a property tax credit under this subtitle, the Mayor and City
Council of Baltimore City or the [appropriate] governing body OF A COUNTY shall [give]
INCLUDE WITH THE PROPERTY TAX BILL WRITTEN notice of each property tax credit
under this subtitle [that] FOR WHICH the taxpayer [is entitled to] MAY BE ELIGIBLE.
(2) IF A PERSON WHO IS NOT THE TAXPAYER IS THE RECIPIENT OF
THE PROPERTY TAX BILL, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR
THE GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH THE PROPERTY TAX BILL
THE NOTICE REQUIRED UNDER PARAGRAPH (1) OF THIS SUBSECTION TO THAT
PERSON AND THAT PERSON SHALL NOTIFY THE TAXPAYER IN WRITING.
9–401.
–3–
Ch. 610 2026 LAWS OF MARYLAND
(A) EXCEPT AS OTHERWISE SPECIFICALLY PROVIDED, THE PROVISIONS OF
THIS SECTION APPLY TO PROPERTY TAX CREDITS GRANTED UNDER THIS SUBTITLE.
(B) EXCEPT AS PROVIDED IN SUBSECTION (C) OF THIS SECTION, WHEN A
PROPERTY TAX BILL IS SENT TO A TAXPAYER WHO MAY BE ELIGIBLE FOR A COUNTY
PROPERTY TAX CREDIT UNDER THIS SUBTITLE, THE MAYOR AND CITY COUNCIL OF
BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH
THE PROPERTY TAX BILL WRITTEN NOTICE OF EACH COUNTY PROPERTY TAX CREDIT
UNDER THIS SUBTITLE FOR WHICH THE TAXPAYER MAY BE ELIGIBLE.
(C) IF A PERSON WHO IS NOT THE TAXPAYER IS THE RECIPIENT OF THE
PROPERTY TAX BILL, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY SHALL INCLUDE WITH THE PROPERTY TAX BILL THE
NOTICE REQUIRED UNDER SUBSECTION (B) OF THIS SECTION TO THAT PERSON AND
THAT PERSON SHALL NOTIFY THE TAXPAYER IN WRITING.
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
4–201.3.
THE COLLECTOR FOR EACH COUNTY SHALL INCLUDE IN THE WRITTEN
MATERIALS SENT WITH EACH PROPERTY TAX BILL A WEBSITE ADDRESS OR A
QUICK–RESPONSE (QR) CODE FOR A COUNTY GOVERNMENT WEBPAGE THAT:
(1) LISTS EACH PROPERTY TAX CREDIT UNDER TITLE 9 OF THIS
ARTICLE THAT IS AVAILABLE TO TAXPAYERS IN THE COUNTY; AND
(2) INCLUDES A BRIEF EXPLANATION OF HOW TO APPLY FOR THE TAX
CREDITS.
SECTION 3. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2026.
Approved by the Governor, May 26, 2026.
–4–Every fact on this page links to its source, starting with the official bill record.