Legislation - SB0427

Title: Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers
Sponsored by: Senator Lewis Young
Status: In the Senate - Hearing 2/18 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county to establish, by law, a subclass of personal property consisting of all the personal property of certain qualified data centers and set a special personal property tax rate for the subclass; and applying the Act to all taxable years beginning after June 30, 2026.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: HB1595

Bill File Type: Regular

Effective Date(s): June 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/30/2026 Legislative Date 1/30/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers Proceedings
Chamber Senate Calendar Date 2/04/2026 Legislative Date 2/04/2026 Action Hearing 2/18 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/30/2026	1/30/2026	First Reading Budget and Taxation
			Text - First - Property Taxes - Authority of Counties to Establish a Subclass and Set a Special Rate for Personal Property of Data Centers
Senate	2/04/2026	2/04/2026	Hearing 2/18 at 1:00 p.m.

File Code

Subjects

Statutes