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 Senate - First Reading Budget and Taxation
Analysis

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

Details

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	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

File Code

Subjects

Statutes