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Neutral Bill Mar 16, 2026

Property Tax - Tax Credit for Nonprimary Residence

Providing a credit against the State, county, and municipal corporation property tax imposed on certain nonprimary residences under certain circumstances; providing that "nonprimary residence" does not include residential real property that is held primarily for rental, investment, or the generation of income; and requiring the Mayor and City Council of Baltimore City and the governing body of each county and municipal corporation to set a certain nonprimary residence credit percentage for purposes of calculating the credit.

https://legiscan.com/MD/bill/SB822/2025
Bill data from LegiScan, used under CC BY 4.0.
J.B Jennings State Senator
Property tax AGRICULTURE Condominiums Notices Municipal Corporations Residential Property Counties Real Estate Tax Credits Limited Liability Companies Deeds Forms Comptroller Rules and Regulations Electronic Government Laws and Ordinances Baltimore City Local Government Mandates Taxes - Property Apartments Assessments and Taxation, Department of Auditors and Audits
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