2005 Regular Session

HOUSE BILL 1075

File Code: Taxes - Property
Sponsored By:
Delegates Gordon, Bozman, Cardin, V. Clagett, C. Davis, Feldman, Hubbard, Kaiser, Madaleno, Parker, and Ramirez
Entitled:
Land Value Taxation - Local Option for Counties and Baltimore City

Synopsis:

Establishing separate classes for property tax purposes for land and improvements to the land; repealing a requirement that there be a single county property tax rate for all real property; requiring that the county tax rate for improvements to land be less than or equal to the rate for land; requiring the county tax rates applicable to specified property to bear specified relationships to the rate for improvements to land; authorizing a tax rate of zero for improvements to land; etc.

History by Legislative Date

House Action
2/11
First Reading Ways and Means
2/23
Hearing 3/23 at 1:00 p.m.
4/11
Unfavorable Report by Ways and Means
Senate Action
No Action

Sponsored by:

Delegate Michael R. Gordon, District 17
Delegate K. Bennett Bozman, District 38B
Delegate Jon S. Cardin, District 11
Delegate Virginia P. Clagett, District 30
Delegate Clarence Davis, District 45
Delegate Brian J. Feldman, District 15
Delegate James W. Hubbard, District 23A
Delegate Anne R. Kaiser, District 14
Delegate Richard S. Madaleno, Jr., District 18
Delegate Rosetta C. Parker, District 47
Delegate Victor R. Ramirez, District 47

Bill indexed under the following Subjects:

ASSESSMENTS
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
PROPERTY TAX
REAL PROPERTY

Bill affects the following Statutes:

Tax - Property
( 6-302 , 8-101 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments: None offered