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2016 Regular Session



Small Business Personal Property Tax Relief Act of 2016

Sponsored by:

Delegate Flanagan


In the House - Hearing 3/02 at 2:30 p.m.

Synopsis:Exempting from the personal property tax persons with specified personal property of $100,000 or less of total assessed value; requiring the State in specified taxable years to remit to each county and municipal corporation a specified amount of the tax the county or municipal corporation would have collected if the exemption under the Act had not been granted; requiring a person to apply annually to the State Department of Assessments and Taxation for the exemption under the Act; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Flanagan, Adams, Anderton, Bromwell, Carozza, Ciliberti, Kittleman, Mautz, Otto, and West
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2016
Bill imposes a mandated appropriation in the annual State Budget Bill
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):Appropriations
Assessments and Taxation, Department of
Auditors and Audits
Counties -see also- Chartered Counties; Code Counties
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Local Government Mandates
Municipal Corporations -see also- Annap; Balt; Hager; OC
Personal Property
Property Tax
Small Business
Statutes:Article - Tax - Property
(11-101, 7-245)

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October 24, 2017 5:00 P.M.