Find a 2018 Bill:

2018 Regular Session



Small Business Personal Property Tax Relief Act of 2018

Sponsored by:

Delegate Malone


In the House - Hearing 3/06 at 1:00 p.m.

Synopsis:Exempting from the personal property tax persons with certain personal property that has a total assessed value of $10,000 or less for the taxable year beginning after December 31, 2018, and each taxable year thereafter; requiring a person annually to apply for a certain exemption to the State Department of Assessments and Taxation by a certain time; requiring the Department to establish application procedures for the personal property tax exemption under the Act; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Malone, Arentz, Carozza, Ciliberti, Clark, Flanagan, Hornberger, Kipke, Kittleman, McComas, Metzgar, W. Miller, Morgan, Saab, Shoemaker, and Szeliga
Additional Facts:Bill File Type: Regular
Effective Date(s): June 1, 2018
Bill imposes a local government mandate which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Property
Narrow Subject(s):Assessments and Taxation, Department of
Local Government Mandates
Personal Property
Property Tax
Small Business
Statutes:Article - Tax - Property
(11-101, 7-245)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

May 11, 2018 2:04 P.M.