Legislation - SB0497

Title: Property Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption
Sponsored by: Washington County Senators
Status: In the House - First Reading Ways and Means
Analysis: Fiscal and Policy Note

Synopsis

Exempting from the property tax property that is owned by the City of Hagerstown and used primarily for public social, recreational, and entertainment purposes; establishing that the exemption from the property tax for certain property owned by the City of Hagerstown or the Hagerstown Multi-Use Sports and Events Facility shall apply retroactively beginning with fiscal year 2024; and requiring the State, Washington County, and the City of Hagerstown to pay a refund for any excess property tax paid due to the retroactive exemption.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0846

Bill File Type: Regular

Effective Date(s): June 1, 2026

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

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 Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption 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 Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/02/2026 Legislative Date 3/02/2026 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/03/2026 Legislative Date 2/20/2026 Action Favorable Adopted Proceedings 31 Click to view Recorded Media
Chamber Senate Calendar Date 3/03/2026 Legislative Date 2/20/2026 Action Second Reading Passed Proceedings 31 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Property Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption Proceedings
Chamber Senate Calendar Date 3/05/2026 Legislative Date 2/22/2026 Action Third Reading Passed (42-0) Proceedings 33 Click to view Recorded Media
Chamber House Calendar Date 3/06/2026 Legislative Date 2/25/2026 Action Referred Ways and Means Proceedings 34 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/02/2026	2/02/2026	First Reading Budget and Taxation
			Text - First - Property Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption
Senate	2/04/2026	2/04/2026	Hearing 2/18 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/02/2026	3/02/2026	Favorable Report by Budget and Taxation
Senate	3/03/2026	2/20/2026	Favorable Adopted	31 Click to view Recorded Media
Senate	3/03/2026	2/20/2026	Second Reading Passed	31 Click to view Recorded Media
			Text - Third - Property Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption
Senate	3/05/2026	2/22/2026	Third Reading Passed (42-0)	33 Click to view Recorded Media
House	3/06/2026	2/25/2026	Referred Ways and Means	34 Click to view Recorded Media

File Code

Subjects

Statutes