Legislation - SB0457

Title: Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land
Sponsored by: Senator Rosapepe
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 subclasses of real property consisting of land and improvements to land and set separate real property tax rates for each subclass.

Committees

Original:: Budget and Taxation

Details

Cross-filed with: HB0078

Bill File Type: Regular

Effective Date(s): June 1, 2026

History

Legislation History
Chamber Senate Calendar Date 2/02/2026 Legislative Date 2/02/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land 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	2/02/2026	2/02/2026	First Reading Budget and Taxation
			Text - First - Property Taxes - Authority of Counties to Establish Subclasses and Set Separate Rates for Land and Improvements to Land
Senate	2/04/2026	2/04/2026	Hearing 2/18 at 1:00 p.m.

File Code

Subjects

Statutes