Legislation

Title: Property Tax - Agricultural Accessory Use Improvements - Study and Report
Sponsored by: Senators Elfreth, Hester, Corderman, Feldman, Guzzone, Jackson, King, and Zucker
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 643
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring the Department of Agriculture and the State Department of Assessments and Taxation to jointly conduct a study of the assessment of agricultural accessory use improvements to review whether agricultural accessory use improvements should be assessed using a different methodology from improvements located on nonagricultural land; and requiring the departments to submit a joint report of their findings and recommendations to certain committees of the General Assembly by December 1, 2022.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB1282

Bill File Type: Regular

Effective Date(s): June 1, 2022

History

Legislation History
Chamber Senate Calendar Date 2/01/2022 Legislative Date 2/01/2022 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/01/2022 Legislative Date 2/01/2022 Action Hearing 2/16 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Tax - Agricultural Use Assessment - Improvements Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/15/2022 Legislative Date 3/15/2022 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/16/2022 Legislative Date 3/04/2022 Action Favorable with Amendments {813429/1 Adopted Proceedings 44AClick to view Recorded Media
Chamber Senate Calendar Date 3/16/2022 Legislative Date 3/04/2022 Action Second Reading Passed with Amendments Proceedings 44AClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Property Tax - Agricultural Use Assessment - Improvements Proceedings
Chamber Senate Calendar Date 3/18/2022 Legislative Date 3/07/2022 Action Third Reading Passed (46-0) Proceedings 47 Click to view Recorded Media
Chamber House Calendar Date 3/18/2022 Legislative Date 3/12/2022 Action Referred Ways and Means Proceedings 33 Click to view Recorded Media
Chamber House Calendar Date 3/19/2022 Legislative Date 3/19/2022 Action Hearing 3/29 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/29/2022 Legislative Date 3/29/2022 Action Hearing canceled Proceedings
Chamber House Calendar Date 3/29/2022 Legislative Date 3/29/2022 Action Hearing 3/29 at 2:45 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/05/2022 Legislative Date 4/05/2022 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/06/2022 Legislative Date 3/28/2022 Action Favorable with Amendments {173920/1 Adopted Proceedings 49 Click to view Recorded Media
Chamber House Calendar Date 4/06/2022 Legislative Date 3/28/2022 Action Second Reading Passed with Amendments Proceedings 49 Click to view Recorded Media
Chamber House Calendar Date 4/07/2022 Legislative Date 3/29/2022 Action Third Reading Passed (137-0) Proceedings 50 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2022 Legislative Date 3/26/2022 Action Senate Concurs House Amendments Proceedings 66AClick to view Recorded Media
Chamber Senate Calendar Date 4/07/2022 Legislative Date 3/26/2022 Action Third Reading Passed (47-0) Proceedings 66AClick to view Recorded Media
Chamber Senate Calendar Date 4/07/2022 Legislative Date 3/26/2022 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Property Tax - Agricultural Accessory Use Improvements - Study and Report Proceedings
Chamber Post Passage Calendar Date 5/29/2022 Legislative Date 5/29/2022 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 643 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Property Tax - Agricultural Accessory Use Improvements - Study and Report Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/01/2022	2/01/2022	First Reading Budget and Taxation
Senate	2/01/2022	2/01/2022	Hearing 2/16 at 1:00 p.m.
			Text - First - Property Tax - Agricultural Use Assessment - Improvements
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/15/2022	3/15/2022	Favorable with Amendments Report by Budget and Taxation
Senate	3/16/2022	3/04/2022	Favorable with Amendments {813429/1 Adopted	44AClick to view Recorded Media
Senate	3/16/2022	3/04/2022	Second Reading Passed with Amendments	44AClick to view Recorded Media
			Text - Third - Property Tax - Agricultural Use Assessment - Improvements
Senate	3/18/2022	3/07/2022	Third Reading Passed (46-0)	47 Click to view Recorded Media
House	3/18/2022	3/12/2022	Referred Ways and Means	33 Click to view Recorded Media
House	3/19/2022	3/19/2022	Hearing 3/29 at 1:00 p.m.
House	3/29/2022	3/29/2022	Hearing canceled
House	3/29/2022	3/29/2022	Hearing 3/29 at 2:45 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/05/2022	4/05/2022	Favorable with Amendments Report by Ways and Means
House	4/06/2022	3/28/2022	Favorable with Amendments {173920/1 Adopted	49 Click to view Recorded Media
House	4/06/2022	3/28/2022	Second Reading Passed with Amendments	49 Click to view Recorded Media
House	4/07/2022	3/29/2022	Third Reading Passed (137-0)	50 Click to view Recorded Media
Senate	4/07/2022	3/26/2022	Senate Concurs House Amendments	66AClick to view Recorded Media
Senate	4/07/2022	3/26/2022	Third Reading Passed (47-0)	66AClick to view Recorded Media
Senate	4/07/2022	3/26/2022	Passed Enrolled
			Text - Enrolled - Property Tax - Agricultural Accessory Use Improvements - Study and Report
Post Passage	5/29/2022	5/29/2022	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 643
			Text - Chapter - Property Tax - Agricultural Accessory Use Improvements - Study and Report

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